Procedure No. 602.4
Area: Finance Department

Adopted: 04/23/96
Revisions Approved: 4/24/08, 3/9/10

Description: Reimbursement of Travel Expense


1. GENERAL:  Employees who travel on official College business or to attend workshops and seminars will be reimbursed for ordinary and necessary business and travel expenses within the limits of their respective departmental/divisional budgets.  Employees should use discretion when incurring business and travel expenses to ensure that expenditures are necessary and appropriate for meeting business needs.  Only expenditures in accordance with the following procedures will qualify for reimbursement.

The purpose of the travel procedures is to support staff travel expenditures for conducting official college business and to comply with regulatory guidelines. Adherence to the following procedures allows for efficient processing of the requested travel expense reimbursement.  If any required documentation is missing or incomplete, the form may be returned to the Senior Staff member approving the form for follow-up action.

 

2. APPROVAL:  Travel authority is under the jurisdiction of the appropriate Dean, and advance approval is obtained by the traveler from his/her immediate supervisor.  In addition, out-of-state travel needs the approval of the President.  Employees will be responsible for any unauthorized travel expenses.

 

3. SUBSTANTIATION:  Original receipts are required for all expenditures incurred for which reimbursement is expected. Documentary evidence will be considered adequate to support an expenditure if it discloses the amount, date, place, and essential character of the expenditure. In order to substantiate the business purpose of the trip, attach the registration or program document/ agenda to the reimbursement form.

 

4. RATES: The Finance Department will notify the college community of the IRS per diem and State of New Jersey mileage rates.

 

5. FORMS:

   A. A Travel Advance Request Form may be used to request approved funds for anticipated travel if processed at least two weeks prior to departure date, but not more than thirty days prior to incurring travel related expenses. Each individual must complete his/her own travel advance form.  Only one employee per Travel Advance Form should be submitted. The amount of the advance should not exceed estimated expenses, less any expenses paid in advance by the College.    The form must be supported by a registration or program document denoting reason for trip. Travel advances must exceed $25.00. (See 602.4- Supplement 1.)

 

All travel advances are charged to a Travel Advance account.  Travel advances are to be settled within thirty days from return of travel by submitting a Travel Expense Report/Voucher Form (see below).  Please note that no additional advances will be made to an employee until a previous advance has been settled.

  

    B. A Travel Expense Report/Voucher Form is used to request reimbursement for approved travel. This form is also used to back up expenditures made which have been requested on a travel advance form. When used in this respect, it serves as a summary of actual expenses made and must have original receipts attached and must be returned to Business Services within thirty (30) days after return from travel. If money is due Atlantic Cape Community College, attach to the reimbursement form, a check or money order made payable to Atlantic Cape Community College. (See 602.4 - Supplement 2.)

 

The end of the fiscal year deadline is July 15th for travel expenses incurred prior to June 30th.

 

Routine travel reimbursements (mileage and tolls) should be submitted separately from travel associated with conferences, training, conventions, etc. 

 

Before submitting either the Travel Expense Report/Voucher Form or the Travel Advance Request Form to Business Services, please check the following:

  • Have all applicable items on the form been completed?
  • Are original receipts attached?
  • Are starting and ending locations documented?
  • Have the requester and authorized official(s) signed the request?
  • Have calculations been checked?
  • Is the account number to be charged noted on the form?
  • Are the funds in the budget pool for the account to be charged sufficient to cover the expenses listed on the form?

 

If all questions answered “yes”, then forward completed form to Business Services along with applicable receipts, conference agenda, and/or internet service map printout. 

 

6. GUIDELINES:  The traveler(s) should determine which mode of transportation is most economical.

   A. MILEAGE: A mileage allowance equivalent to the current State of New Jersey rate will be paid for appropriately approved travel by employees in private vehicles. When two or more employees are traveling to the same destination, the College encourages its employees to carpool.  Use of a College vehicle and/or public transportation is also encouraged when practical.

 

Mileage claimed should be the actual mileage via the most direct route. Where a traveler travels by indirect route for personal convenience, reimbursement will be based on the shorter route.  An internet map service printout should be attached to substantiate the miles submitted.  Where an employee is dispatched directly from home, or travels from a travel destination to home, then the employee’s normal commute from home to his/her primary location must be deducted from the total mileage submitted for reimbursement.  The traveler’s starting and ending locations should be clearly identified on the Travel Expense Report/Voucher Form.  Please refer to the respective bargaining unit contract for further detail on how to calculate mileage above normal commute.

 

Management shall establish a per-mile rate consistent with the State of New Jersey per mile rate to be paid to authorized employees for excess travel to their work assignments. Employees with routine travel between campuses shall be reimbursed on a quarterly basis.  Therefore, submit mileage reimbursement requests at least quarterly. 

 

Mileage shall not be paid to employees traveling to their primary work locations.  A primary location is defined as where an employee spends at least 60% of his/her time per quarter (January to March, April to June, July to September, October to December) or where a faculty member teaches at least three in-load courses.  Mileage shall not be paid if the employee’s travel does not exceed his/her normal commute from home to primary assignment. 

 

The College has established standard mileage for travel between frequent destinations, as follows:

  • Mays Landing Campus and Worthington Campus                  17 miles each way
  • Mays Landing Campus and Cape May County Campus          39 miles each way
  • Worthington Campus and Cape May County Campus            37 miles each way
  • ISE Hamilton Mall and Worthington Campus                         14 miles each way
  • ISE Hamilton Mall and Cape May County Campus                 35 miles each way

 

Travel on non-scheduled workdays or holidays to anywhere other than the employee’s primary location is reimbursable from the employee’s home.  Travel to an employee’s primary location on non-scheduled workdays is not reimbursable.

 

Employees on official College business driving personally owned automobiles are required to be properly licensed and sufficiently protected by personal liability and collision insurance at their own expense.  The College will not reimburse fines incurred for traffic, toll or parking violations for personal or College-owned vehicles.

 

   B. ROOM: The traveler will be reimbursed for actual expenses for overnight room accommodations while away from home on College business. The maximum allowance for this purpose will be the current IRS per diem rate (high-low method). Reimbursements for accommodations over this rate will be made if specific approval is obtained from the immediate supervisor.

It is not the policy of the College to pay charges for lodging directly. Each employee is to pay for his/her own lodging and related expenses. Hotel receipts must contain the name and location of the hotel, the date or dates of stay, and separate amounts for charges such as lodging, meals, phone, etc.  Personal charges appearing on a hotel bill must be deducted and the deduction shown on the bill.

Internet hook-up reimbursement requires receipt from hotel, documentation of business purpose, and approval by senior staff person. 

 

   C. CAR RENTALS and TAXIS: These may be used (receipt required) on College business when public transportation is not available or the use of public transportation results in excessive cost or considerable loss of time.

 

Car rental must be pre-approved and should be the most economical car rental available. Automobile rentals should be limited to situations where other means of transportation are not practical, economical, or available. Arrangements are the responsibility of the employee

 

Shuttle service (excluding limousines) to and from the airport is authorized if it provides the most economical means of transportation.  Many hotels provide complimentary shuttle service to and from airports.  The traveler should inquire about this service when making hotel arrangements. If a traveler needs to park a personal vehicle at the airport, parking will be reimbursed at long-term parking rates.

 

   D. AIR TRAVEL:
1. All air travel must be preceded by an Air Travel Request Form, completely filled out and signed by the appropriate Dean. Tickets cannot be ordered without it. Budget number must be included. (See 602.4 - Supplement 3.)

2. When the most efficient means of transportation is air travel, reimbursement is limited to coach fare.  It is expected that travelers will obtain the lowest available fare with logical routing.  Travel arrangements should be made as early as possible to obtain the lowest fares possible.  When airline arrangements are made in advance of the trip, a travel advance form for the amount of the airfare may be submitted at the time the airfare expense is incurred by the employee.

3. Staff member making reservations will submit the original signed Air Travel Request Form and backup material with the Travel Expense Report. List departure and arrival times so the amount of meal reimbursements (discussed below) can be properly computed.

4. Travel reimbursement forms should be completed immediately upon return, but no later than 30 days from return of travel.

 

   E. SUBSISTENCE: Actual cost for meals, including tips, will be reimbursed up to the current IRS per diem rate (high-low method). Original receipts are required. The allowance for partial days will be as follows:

  • Breakfast: 15%
  • Lunch: 25%
  • Dinner: 60%

    Includes incidental reimbursement per diem at the IRS rate*

 

The following guideline should be used to determine eligible meal reimbursement for overnight trips when travel is for less than a day (usually the first and last day of travel):

 

Departure from home or campus:

  • Breakfast             Departure before 7:00 am
  • Lunch                   Departure before 11:00 am
  • Dinner                  Departure before 4:00 pm

 

Return home from destination:

  • Breakfast             Return is after 10:00 am
  • Lunch                   Return is after 2:00 pm
  • Dinner                  Return is after 7:00 pm

 

*Tips/fees (incidentals) given to porters, baggage carriers, bell-hops, hotel maids, stewardesses, etc. are included in the Per Diem rates per the IRS guidelines.  Also included in incidentals is the transportation to the place where meals are taken if meals can be obtained on site.

 

Attach the conference agenda to the Travel Expense Report/Voucher Form.  Meals included as part of the conference registration fee can not be claimed under the per diem method.  The per diem allowance of a meal or meals provided at the conference may not be included on the Travel Expense Report/ Voucher form.

 

 The cost of meals is a reimbursable travel expenses only if your business trip is overnight or long enough to require you to get substantial sleep or rest to properly perform your duties.  For one day trips, meals are not provided unless the cost of meals is inseparable from the charge for a meeting, convention, or seminar.  When an employee is not in travel status, meals are considered to be personal expenses and not reimbursable.

 

F.  For Reimbursement of Business Meals (meetings) - see Procedure No. 602.5.

 

G. OTHER EXPENSES: The College will reimburse the traveler for the following items (receipts must be provided):

  • Tolls
  • Parking Fees
  • Registration, Meeting and Convention Fees
  • Checked Baggage Fees
  • Local Transportation (Business Related)
  • Local telephone calls (Business Related)
  • Internet Access Charges (Business Related)
  • Local cabs and public transportation fees (Business Related)
  • Long Distance calls made to the College will be reimbursed. Other telephone calls are the traveler's responsibility. Personal calls made from out-of-town hotels, etc., must not be included on the travel reimbursement total.

 

H. OTHER TERMS: The terms and rates of agencies or organizations funding the travel may take precedence over these guidelines.

 

I.  Non-Reimbursable Expenses:  The following is a list of items which are considered to be personal in nature and, therefore, not reimbursable as a business expense.  This list is not all-inclusive.

 

  • Any expenses incurred on behalf of a spouse or non-employee travel companion
  • Various items such as gum, snacks, newspapers, magazines, drinks not associated with a meal
  • Entertainment
  • Personal care items/ services such as hair cuts, laundry, toiletries, medicines, etc.
  • Unnecessary additional nights of accommodations
  • Childcare
  • Kennel/ boarding expenses for Pets
  • Flight/ Travel Insurance
  • Insurance on rental cars
  • Personal telephone calls
  • Liquor
  • Credit Card fees or interest
  • Costs for commuting between your home and primary work location
  • Other costs not directly associated with the business purpose of the trip

 

7. CONSULTANTS:  Expenses of campus guests and consultants may also be claimed on a Travel Expense Report/Voucher, but their overnight lodging is usually paid for directly by the College and arranged for in advance by their College hosts. The proper authorities must sign said form prior to the use of the accommodations and process it through the Business Services Department. The form must contain the name of the hotel, dates of stay, and the name of the guest.

Expenses of guest and consultants are reimbursed at College rates unless different rates are required by terms of the agencies funding the travel.  Consultants must supply an itemized invoice and their Social Security or Federal ID number and address (via Form W-9) for IRS Form 1099.  Employees who authorize non-college employees to perform work for the College are responsible for ensuring their compliance with this procedure.

Procedures:

Reimbursement of Meal, Entertainment, Telephone and Incidental Expenses: Procedure No. 602.5

Travel Advance Request FormSupplement 1, No. 602.4
Travel Expense Report/VoucherSupplement 2, No. 602.4
Air Travel Request FormSupplement 3, No. 602.4

 

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