BUSINESS TRAVEL AND EXPENSE REPORTING AND POLICIES

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BUSINESS TRAVEL AND EXPENSE REPORTING AND POLICIES
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Business travel expenses

• Are incurred by a University employee while
  traveling on behalf of the University from one's
  office to a business destination and back.
• Are required to be reported by the traveler even
  if traveling with other University faculty or
  staff members.
• May not be included on the expense report of
  another employee.

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It is expected

• That all University faculty and staff will
  exercise appropriate care in incurring business
  travel and entertainment expenses. Because the
  University is a non-profit, charitable,
  educational institution, or 501(c)(3)
  organization as defined by the IRS, such expenses
  should be moderate both in frequency and in
  amount.

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The business travel and expense policiesand
procedures apply to

• All University faculty and staff of all
  colleges, divisions, departments and units
  regardless of the source of funds supporting the
  travel.
• Expense payments made using the Purchasing Card
  (P-Card), personal credit card, University
  check, University cash advance or out-of-pocket
  cash.
• If expenses are charged to a sponsored program,
  the terms of the grant or contract will take
  precedence if more restrictive than University
  policy. If you have questions, consult with your
  Program Administrator at the Office of Research
  Compliance and Administration.

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Only actual expenses will be reimbursed...

• Individuals should neither gain nor lose
  personal funds while conducting business on
  behalf of the University.
• It is the responsibility of each traveler, as
  well as the supervisor approving the expenses,
  to comply with the provisions of the travel
  policy.

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Documentation is required for the reimbursement
of all expenses associated with business-related
activities

• Original detailed receipts documenting proof of
  payment are required for all expense
  reimbursements.
• Photocopies of receipts will not be accepted
  except for third party sponsored travel, when the
  original receipts must be supplied to the sponsor
  for reimbursement.
• Online receipts are required for reservations and
  registrations made through the internet. The
  online receipt is received via email when the
  reservation is completed.
• Itineraries that do not show proof of payment
  will be not accepted.
• Expenses charged to the P-Card are recorded on
  the travel report as prepaid expenses.

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Personal expenses

• Are not reimbursable including
• Child care
• Kennel fees
• Valet and laundry services
• Health clubs and salons
• Recreation costs
• In-room movies
• Expenses for a spouse or family member will not
  be reimbursed.
• Personal expenses must never be charged to the
  P-Card.

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Alcohol charges

• Purchased in the course of business activities.
• Must be approved by the employees supervisor.
• Must be separately itemized on a detailed meal
  receipt.
• Properly approved alcohol charges must be charged
  to account 3344.
• Alcohol charges are unallowable for (cannot be
  charged to federally funded and other sponsored
  projects where this restriction applies)
  sponsored projects.

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For non-University individuals (guests of the
University, candidates for positions, etc.)

• Travel expenses are reimbursed using a Check
  Request Form rather than a Travel Expense
  Reimbursement Report.
• The Check Request Form and instructions are
  available at http//www.drexel.edu/depts/compt/ap/
  .

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Travel dates

• Normally include the day before the date of the
  business activity through the last day of the
  event.
• Additional travel days must be justified on a
  statement attached to the Travel Expense
  Reimbursement Report.

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Local business expenses

• Are incurred while conducting University business
  in the metropolitan Philadelphia area.
• Include conference or seminar fees, meals,
  parking fees and other out-of-pocket expenses.

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Local entertainment expenses

• Are incurred while conducting ordinary and
  necessary business for the University such as
  fundraising, public relations activities and
  other University events.
• Include meals, transportation, parking and
  tolls.

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When a personal vehicle is used for a business
trip

• The Internal Revenue Service business mileage
  reimbursement rate for business travel effective
  January 1, 2008 is 50.5 cents per mile.
• Employees must document business miles using a
  travel log to determine the total mileage for the
  trip.

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When a personal vehicle is used for a business
trip, continued

• Business mileage rate covers all costs of
  operating the vehicle including
• Gasoline
• Oil
• Insurance
• Repairs
• Receipts for tolls and parking fees are
  reimbursed separately and not included in the
  business mileage rate.

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Business mileage does not include the normal
commute to and from work...

• When your business travel originates from home,
  subtract your normal commute from the total miles
  associated with the trip.
• Under IRS Reg. 1.262-1(b) (5), costs of
  commuting to your place of business or employment
  are personal expenses.
• You cannot be reimbursed for commuting expenses
  even if you work during the commuting trip.

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Insurance for individuals who use their personal
automobiles for business travel

• Must be at least 100,000/300,000 for liability
  insurance coverage.
• The individual's coverage is primary to any other
  available coverage.
• The University will not reimburse individuals for
  the cost of insurance.

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Prepaid business travel expenses

• Are paid by the University directly to a vendor
  on behalf of the traveler before the trip is
  taken.
• Prepaid expenses are issued via the Travel
  Advance and Prepaid Expense Report or by using
  the P-Card.
• Examples include airfare, hotel deposits and
  conference and registration fees.
• An accounting of prepaid expenses must be
  submitted on a Travel Expense Reimbursement
  Report even if the trip is canceled.

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Travel advances for employees

• Are funds requested by the traveler prior to the
  trip for meals and other out-of-pocket expenses.
• Must be approved via the Travel Advance and
  Prepaid Expense Report by
• Travelers supervisor
• Authorized account signer (if other than the
  travelers supervisor)
• Office of Research Compliance and Administration
  (ORCA) for charges to grants and contracts
• Advances will not be granted for prepaid
  expenses or expenses paid via the P-Card.

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Travel advances for employees, continued

• Travel advances are not issued to students and
  non-employees.
• Advances are limited to not more than 100 per
  travel day, not to exceed 500 per trip.
• Travel advances are issued only by check payable
  to the traveler not earlier than 7 business days
  prior to the trip.
• If a travel advance is issued, a Travel Expense
  Reimbursement Report must be submitted to account
  for the advance even if the trip is canceled.

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Air travel is authorized for coach class

• Travelers are expected to book the lowest logical
  airfare and to use the additional savings
  opportunities provided by our authorized travel
  agencies via the Procurement Office Travel Portal
  at
• http//www.campustravel.com/university/drexel/
• The University will not reimburse travelers for
  tickets purchased with frequent flyer miles.

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Air travel is authorized for coach class,
continued

• If a flight exceeds five hours in duration,
  business class or first class (if business class
  is not available) may be authorized if prior
  written approval is obtained from the relevant
• Senior Vice President
• Vice President or
• CFO of the College of Medicine
• First class and business class air travel is
  generally not allowable when expenses are funded
  by a grant or contract.

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Executive Air Travel Policy

• Limits the number of senior managers traveling
  together on University business in the same
  aircraft.
• Consult the policy before making travel
  arrangements for University executives.

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When travel is funded by a sponsored project

• The traveler must submit a travel report to the
  Office of Research Compliance and Administration
  (ORCA) for all travel regardless of whether
  reimbursement is due to the traveler.
• Pre-approvals are no longer necessary
• The Fly America Act
• Applies only to those projects which receive
  federal funding
• No business or first class accommodations are
  generally allowed.

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When travel is funded by a sponsored project,
continued

• At a minimum the traveler must provide
• Name of Traveler (each traveler must file a
  report)
• Purpose of the travel and the reason why it is
  allocable to the project (Describe briefly)
• Proof of attendance (evidenced by agenda or
  similar document and transportation boarding
  documents)
• Itemization of all costs incurred for the trip
  (including those prepaid charged to a credit
  card)
• Receipts to document all costs

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When travel is funded by a sponsored project,
continued

• For sponsored project travel the University must
  be able to provide an auditor with the reason for
  the travel and why this travel is an appropriate
  cost for the project. The purpose of the Travel
  Expense Reimbursement Report is to pull together
  all the costs in a meaningful way.
• Send the travel reports directly to the ORCA
  program administrator to reduce the processing
  time.

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Foreign travel charged to a federal grant

• Requires the use of a U.S. flag air carrier for
  international travel in accordance with the Fly
  America Act.
• If there is a need for an exception, travelers
  must complete a Justification Statement to
  certify the reason for the exception. The lowest
  airfare is NOT an acceptable reason.
• The sponsored project travel policy is available
  at http//www.research.drexel.edu/administration/T
  ravel/Travel.aspx.

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TRAVEL PORTAL

• It is recommended that travel arrangements be
  made with a University authorized travel agency
  via the Procurement Office Travel Portal at
  http//www.campustravel.com/university/drexel/.
• Use of these vendors will insure the best rates
  for trains, airfare, hotels and car rentals as
  well as offer additional services to University
  travelers.
• Authorized agencies should be used for all travel
  costs including those paid with the P-Card,
  expenses paid in advance by University check as
  prepaid expenses or any other travel
  arrangements.

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PURCHASING CARD.
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When possible, travel expenses should be paid
using the University P-Card

• Travel expenses paid via the P-Card are reported
  on the monthly P-Card Statement of Account
  (Statement).
• The travelers supervisor must approve all
  travel expenses by signing the Statement.
• Original receipts are required and must be
  reviewed by the travelers supervisor prior to
  approving the Statement.

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When possible, travel expenses should be paid
using the University P-Card, continued...

• Cardholders who arrange for travel for
  individuals other than their direct reports must
  obtain the approval signature of the travelers
  supervisor prior to submitting the Statement to
  the Procurement Office.
• The original receipts are retained in the
  department, along with a copy of the Statement,
  for audit purposes. Original receipts for travel
  purchased with the P-Card are not to be sent with
  the travel reimbursement form, they are to be
  kept in a central location with your purchasing
  card documents in your department.

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When possible, travel expenses should be paid
using the University P-Card, continued...

• Refer to the P-Card overview at
  http//www.drexel.edu/procurement/card/overview.ht
  ml for more information on using the P-Card for
  travel expenses.
• Travel on sponsored projects charged to the
  P-Card requires a Travel Expense Reimbursement
  Report. Consult http//research.drexel.edu for
  the complete ORCA travel policy.

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Online travel forms

• Travel Expense Reimbursement Report
• Local Business and Entertainment Expense Report
• Travel Advance and Prepaid Expense Report

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For your personal security

• Do not submit your Social Security Number. Your
  Social Security Number is not required to process
  travel expenses and reimbursements.
• Provide your employee ID instead and all of the
  information described on the forms.
• If you do not know your employee ID, contact
  Computer Accounts Management Service at
  https//accounts.drexel.edu/BannerUPI_login_form.a
  sp
• Black out all but the last 4 digits of your
  personal credit card number on detailed receipts

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Approvals include

• Certification by the traveler or individual
  incurring the business expense.
• Supervisor (Employees cannot approve their own
  expenses.)
• Authorized account signer (if other than the
  travelers supervisor).
• ORCA for charges to grants and contracts

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Forms cannot be processed without

• Employee name, home address and ID
• Purpose of business trip or activity and
  destination
• Original receipts
• Online receipts for arrangements made via the
  Internet

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Forms cannot be processed without, continued

• Supervisor approval, authorized account signer
  (if other than supervisor) and employee
  certification
• ORCA approval for charges to grants and contracts
• Budget to fund the expenses
• Forms submitted without the required information
  will be returned to the employee.

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Within 30 days after the trip

• Fully completed and approved travel reports must
  be submitted to
• Accounts Payable Office
• 3201 Arch Street
• Suite 400
• Or dropped off in the 3201 Arch Street lobby
  mailbox.
• Travel expenses paid with a personal credit card
  will be reimbursed only upon submission of a
  fully completed and approved travel report after
  the trip is completed .

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Amounts due to the University for excess cash
advanced

• Must be paid by personal check to
• Drexel University or
• Drexel University College of Medicine
• Must be submitted to the Accounts Payable Office
  with the travel report.

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Reimbursement for business expenses

• Is paid by University check.
• Is mailed to the employees home address within 3
  business days after entering into the Banner
  financial system.

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Business travel and expense policieshttp//www.
drexel.edu/depts/compt/ap/

• NEW Executive Air Travel Policy
• Business Travel Expense Policy and Procedures
• Business Travel Defined
• What is Reimbursable and What is Not
• Local Business and Entertainment Expense Policy

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Business travel and expense policies,
continuedhttp//www.drexel.edu/depts/compt/ap/

• Mileage Reimbursement Policy
• Current Mileage Rate
• Business Travel and Expense Account Codes

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Accounts Payable Contact

• ACCOUNTS PAYABLE OFFICE
• acctpay_at_drexel.edu
• 215-895-2840 or 215-895-1462
• http//www.drexel.edu/depts/compt/ap/

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Contacts

• PROCUREMENT
• procure_at_drexel.edu
• 215-895-2876
• http//www.drexel.edu/depts/procurement
• OFFICE OF RESEARCH COMPLIANCE and ADMINISTRATION
  (ORCA)
• ORCA_at_drexel.edu
• 215-895-5849
• http//www.research.drexel.edu/administration/Trav
  el/Travel.aspx.

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QUESTIONS