EXPENSE REPORTING

• Timing for Travel Expense Voucher Form Completion & Submission
• Approval Process
• Signature Delegation
• Traveler's Certification
• IRS Requirements
• Reporting & Receipt Requirements
• Expense Classification Codes
• Converting International Currencies

The University strongly recommends that travelers file a travel expense voucher form within twenty-four hours of trip completion. These forms are available from the Controller's office.

Travelers on extended work assignments away from campus should file monthly expense vouchers, at minimum.

Travelers must receive the department head’s or approving authority’s signature on the request for payment or travel expense voucher form. Travelers may not authorize their own expense reimbursements.

Authority and responsibility for approval and control of travel by employees rests with the department head/director. In certain circumstances, in the absence of the department head/director, another approving authority may be designated via a signed written document indicating such delegation. Delegating approving authority to anyone below the traveler’s immediate supervisor is not permitted.

By signing in the certification area on the request for travel expense voucher form, travelers certify that the expenses claimed on the expense voucher are allowable, reimbursable travel expenses made under applicable University and campus travel policies and procedures.

If any claimed expenses are subsequently determined by the University to be non-reimbursable expenses, subject to appeal, travelers will be personally liable for the repayment. Travelers must repay improper reimbursements within fifteen (15) calendar days after receipt of a written notice from the University. Travelers agree to these terms by signing the statement on the travel expense voucher form.

Should repayment not be received by the Controller’s Office within the designated time period, the outstanding amount will be deducted from the traveler’s pay.

• Reimbursements and advances will be made for University business expenses only.
• Travelers must provide a statement substantiating the amount, time, use, and business purpose of expenses within a reasonable time (not to exceed sixty days) after the expenses are incurred. Original receipts must be attached to travel expense vouchers.
• Travelers, including graduate students on stipends must return any advance amount in excess of substantiated expenses within fifteen days after completion of the trip.

REPORTING & RECEIPT REQUIREMENTS

The following information is required on or attached to the traveler expense vouchers:

• The business purpose for the travel
• The itemized amount of each separate expenditure with written clarification for unusual expenditures.
• Original receipts for expenses in excess of $25 which include the name of the vendor, location, date, and dollar amount.
• When an original canceled check is used as the required document, supporting documentation must be attached to include vendor, location, date, and dollar amount.
• The dates of departure and return for each trip on University business.
• The destination or location (name of city or town) of travel.

If an original receipt is lost, but a photocopy is available, the photocopy will be accepted only with a written detailed explanation on the expense voucher detailing why the original receipt is unavailable. The explanation must be made in writing, signed by the traveler and the approving authority, and attached to the travel expense voucher.

 If an original receipt is lost and a copy is unattainable then the Missing Receipt Affidavit form or a memorandum must be completed and signed by the traveler and the approving authority. It must include a complete explanation of the expense and the reason for the missing receipt. See Appendix D for a Missing Receipt Affidavit form.

 In the event of a missing airline receipt (last page of a ticket stub), an affidavit must be accompanied with a copy of the travel agency’s airline ticket copy. All agencies are required by the Airline Reporting Commission to keep copies of tickets issued.

 If the traveler is unable to obtain a copy of the airline receipt, a copy of the itinerary and one of the following must be included with the Missing Receipts Affidavit:

• credit card charge slip
• record of charge and billing statement
• canceled check or other record of payment

• Travel expense vouchers must be submitted in U.S. dollars with an explanation and translation of international receipts and their conversions.
• Travelers must use the currency rates that were in effect when the travel took place. Currency receipts should be saved and used for conversion to U. S. dollars on the travel expense voucher form.
• Use of the University's Corporate VISA card eliminates the need to calculate international currency conversions and usually reflects favorable exchange rates.

 To convert international currency the following calculation is used:

• International Amount X Exchange Rate = U.S. Dollars
• Dollars / Exchange Rate = International Amount

 Rates may be obtained from the:

• Treasurer’s Office, (413) 587-2050.
• Oanda Currency Converter Internet address:

http://www.oanda.com

Travel Policy and Procedures Manual (MAIN INDEX)

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Last Updated: 01/11/08