College Policy Number/Title:

• 63.04     Compensation

It is recognized that college employees may bear expenses when conducting college business. Authorized expenditures incurred in connection with an employee's job are eligible for reimbursement. Generally, approved expenses will fall into four categories: local and distant travel; accommodations; meals; and office supplies and materials. College employees may not claim expenses incurred on behalf of any other employees of the college unless prior authorization is given. Because the college is supported primarily by public funds, employees are expected to monitor travel expenses in a prudent manner. General guidelines governing the documentation and repayment of funds are stipulated below; specific procedures and forms may be obtained from the business office.

Local and Distant Travel
All travel must be approved in advance by the employee's supervisor. The employee must also get approval from the individual with budgetary responsibility for the cost center to be charged. Employees should use college vehicles for local travel whenever possible; the forms required for reserving a car or van are available from Plant Operations. If a college vehicle is not available, employees can be reimbursed for the use of their own automobiles at a rate set by the institution; current rates will be determined each July 1 based on approved Internal Revenue Service (IRS) standards. Receipts are required for the use of public transportation, tolls and parking fees. Transportation by rented automobiles is not permitted unless approved in advance by the area vice president.

Local Travel
Local travel is intended to cover trips between the college's main campus and auxiliary sites or other locations less than 120 miles round trip and for which overnight accommodations are not required. In addition, local travel regulations apply when total expenses incurred for all reimbursable items related to the trip, excluding conference or meeting registration fees, are less than $50. Reimbursement for local travel will be made as follows:

Individuals who routinely travel on monthly business should submit by the fifth business day of the following month the "Monthly Statement of Local Travel Expense" form.

Individuals who are only traveling on a one time basis should submit a purchase requisition (PR) or the "Monthly Statement of Local Travel Expense" form within 10 working days of completion of their travel.

Trips of less than 120 miles round trip should not require an overnight stay. Any individual needing to stay overnight for a trip that is under 120 miles should get pre-approval from the area vice president or the president. The procedures for reimbursement of Distant Travel should be followed.

Distant Travel
Distant travel is intended to cover expenses associated with round-trip mileage exceeding 120 miles round trip for which overnight accommodations are required. Tourist-class air travel costs are reimbursable; first-class expenditures require approval of the president. In addition, distant travel regulations apply when total expenses incurred for all reimbursable items related to the trip, excluding conference or meeting registration fees, are more than $50.

Reimbursement for distant travel will be made only to those individuals who submit an approved "Request for Funds for Distant Travel" form signed by the designated supervisor(s) prior to the departure of the trip. Once the trip is completed, the finalized "Request for Funds for Distant Travel" form must be submitted within ten working days to the business office.

No cash advances are issued for long distance travel. American Express cards are available for college employees to use during distant travel. If room, transportation or registration fees must be paid in advance, the college will make these payments. These expenses, however, must be processed through the normal PR procedure.

Accommodations
The actual cost of moderately-priced hotel or motel lodging is reimbursable upon submission of a receipted bill. Current approved room rate information is available from the business office. Room rates will be determined each July 1 based on approved IRS standards. Requests for reimbursements which exceed these guidelines must be approved by the vice president of the area and, if excessive, by the president.

Meals
An employee who is in a distant travel status will be reimbursed for actual expenses for three meals a day. Meal receipts must be submitted in order to be reimbursed. The reimbursement will encompass all food costs incurred including tips. The college will not reimburse for alcoholic beverages while on travel. If these are included in the bill, the beverages and tip should be adjusted accordingly prior to request for reimbursement.

Guidelines for meal allowances will be established each July 1, based on IRS regulations at the time. In accordance, employees should obtain the current guidelines from the business office prior to taking the trip. Requests for reimbursements which exceed these guidelines must be approved by the vice president of the area and, if excessive, by the president.

The general time limits applied in determining the meal reimbursements are based on the scheduled time of departure or arrival from home or the office.

An employee who is in a travel status for less than a full day may claim reimbursement for receipted meals that do not exceed the guidelines for that meal. Normally, reimbursement for noon meals is not allowed for duties performed within 20 miles of the college. The noon meal shall be allowed when an employee does not have a "free choice" of places to eat. Determination that "free choice" does not exist shall be made by the designated cost center administrator (or the employee's supervisor if the employee is the designated cost center administrator).

Occasionally, group meals (breakfasts, lunches or dinners) may be required for committees or other meetings. As the institution is primarily funded by public funds, these meals should be kept to a minimum. The college will reimburse for group luncheons on a Purchase Requisition (PR) form. The PR must contain the rationale for the luncheon, list individual attendees (if less than 20 or the organization if more than 20) and the amount. Forms for this information may also be obtained from the business office. The college will not reimburse for alcohol at any group meeting unless approved by the president.

Group meals must be approved by the vice president of the area.

Office Supplies and Materials
From time to time it may be necessary for employees to purchase special office supplies not readily available on campus. Authorized and receipted expenditures for such items are reimbursable excluding state sales tax. When such purchases are made, employees must obtain a letter of authorization to use the college's tax exempt status. Expenditures of $25 and under are reimbursed from petty cash; expenditures exceeding $25 will generally be reimbursed by check on the Friday following the week documentation is submitted to the business office.

All Reimbursements
In accordance with IRS accountable-plans, all reimbursements (no matter how small) must be accompanied by receipts. In addition, all reimbursements must account for the time, place and business purpose. Employees failing to submit receipts must have the reimbursement approved by the area vice president. In addition, in accordance with IRS guidelines, non-receipted reimbursements will be added to the employee's gross pay, included on the year-end W-2 and may be subject to withholding.