Travel & Entertainment Expense Reimbursement
Travel Guidelines & Reimbursement Procedures
Travel AdvancesMaking Travel Arrangements/Mode of Transportation
Air Transportation/Rental Vehicles at Destination
Personal Auto Transportation
College-Provided & Rental Vehicles (when leaving from Cornell)
Lodging
Meals
Parking & Tolls
Public Transportation
Telephone & Internet Access
Supplies/Postage
Shared Expenditures
Expenses NOT Reimbursable
Trip Completion & Reimbursement Request
Intra-Department Entertainment
POLICY
This policy outlines travel and entertainment expense reimbursement guidelines for employees of Cornell College. The policy provides guidelines regarding acceptable levels of travel and entertainment expenses and ensures that Cornell College maintains tax-exempt status through compliance with various Internal Revenue Service (IRS) statutes. In order to maintain IRS compliance, three conditions must be met:
- The purpose for the expense must be related to College business.
- There must be substantiation of the expense - itemized receipts must be submitted showing date, time, place, amount, people involved and purpose for the expense.
- Any advance of funds in excess of the substantiated amount must be returned to the College.
Policy Questions - Questions pertaining to this policy should be directed to your supervisor, division vice-president, controller or director of human resources. It is the responsibility of the director of human resources, in conjunction with the controller and appropriate faculty committee, to update this policy.
Scope - This policy applies to faculty and staff at Cornell College for expenses to be reimbursed by the College. The policy applies to both unrestricted and restricted sources of funds.
PROCEDURES
Travel Guidelines and Reimbursement Procedures
Travel Advances: The immediate supervisor, a vice president, or the President must approve all requests for travel advances. Authorization for travel must consider available budgeted resources. Advances to employees for travel purposes are considered a loan. If the advances are not accounted for as travel expenses, they must be repaid to the College via cash, a personal check, or payroll deduction.
Advances may be obtained by completing Part I on the Travel Loan and Expense Reporting Form (the "Travel Form"). After receiving approval for the advance, forward the Travel Form toBusiness Service for funding. Forms received by 10:00 a.m. on Wednesday will be processed, with checks ready for pick up at the Cashier's Desk by 3:00 p.m. on Thursday of the same week.
Making Travel Arrangements/Mode of Transportation: Minimizing costs when traveling is extremely important to the mission of the College. When determining the mode of transportation, give consideration to economic as well as practical factors. For example, the College will reimburse reasonable lodging and meal costs for Saturday night stays if to do so results in lower overall costs to the College because of special airfares. Renting a car may cost the College less than driving a personal vehicle depending on the distance and duration of the trip. Please be cost conscious when planning your itinerary by comparing the cost of air vs. ground travel, including parking, and ground travel.
Air Transportation/Rental Vehicles at Destination: Plan early and wisely for air travel; reservations should be made at least 14 - 21 days in advance. Fares can vary greatly depending on timing of reservations, day of departure and layovers. Flexibility on your part can result in cost savings for the College. The college travel agent, Destinations Unlimited (319-393-1539), will bill the College directly for airfare; however less expensive flights can often be found via Internet searches, purchased online using your personal credit card. Please read the fine print carefully when booking an Internet fare as they are sometimes non-refundable and non-transferable.
If you are traveling by air, the College will reimburse you at the IRS rate per mile for travel to the airport, plus short-term (if someone is dropping you off) or long-term parking fees (if you drive your own car to the airport). Use of the airport shuttle or limo service is discouraged, and should only be used as a last resort or when cheaper than parking. When you arrive at your destination, we encourage you to use public transportation whenever possible. Airports often offer free to low-cost shuttle services to major hotels.
If it is necessary for you to obtain a rental vehicle during your trip, we ask that you select an economy or mid-sized car. Exceptions include requirements for entertainment needs or accommodations for additional people. Pre-arranging car rentals through the Internet before your trip, often results in better pricing. When you return the rental vehicle, ensure the gas tank is full and clean out garbage, etc. Failure to do so results in higher, nonreimburseable costs.
Cornell has a program arrangement through Budget that may offer a better price than standard Internet rates. Cornell’s Budget Corporate Discount (BCD) number is Y016500. You need to enter this number at the time of your reservation to get discounted rates. You can make reservations through Budget’s online reservation system. Besides discounted rates, Cornell will receive a $2/per day rebate for certain qualifying rentals. In addition, you can enroll in Budget’s Fastbreak program so you can save time in renting a car. Enrollment is free and you can enroll at budget.com. Make sure you enter Cornell’s Corporate Discount number when you enroll in Fastbreak.
Personal Auto Transportation: If traveling more than 100 miles/day, it is recommended that a vehicle be rented instead of using a personal vehicle. If a personal vehicle is used when traveling more than 100 miles/day, reimbursement will be made for gas only at a rate of $.18 per mile. If a personal vehicle is used when traveling less than 100 miles/day, reimbursement will be made at the IRS rate per mile (announced each time the IRS rate changes).
Calculate mileage from the College if the travel occurs on a regular business day. If travel occurs on Saturday, Sunday, or a holiday, calculate mileage from your personal residence.
Travelers using their personal vehicles on College business must carry adequate personal liability and property damage coverage. While the College does have liability coverage which protects in the event of an accident for the excess over the traveler's personal coverage, personal insurance coverage is primary.
College-Provided and Rental Vehicles (when leaving from Cornell)
Eligibility: In order to drive a rental vehicle you must be at least 20 years of age and possess a valid driver's license. Before your first rental in each calendar year, a photocopy of your license must be sent to your contact person (see contact persons under request process below).
Request Process: Complete a "Request for Vehicle Rental" form, also available from the Cashier's Desk or your contact person, and send it to the appropriate contact person. Contact persons include:
Athletic staff - Teresa FlockhartFaculty - Kelsi Kautzky
Advancement - Sheri Hotz
Student Affairs - Carol Stock
All others - RuthAnn Scheer
Your request will be processed by your contact person. Once availability is confirmed, your contact person will send you, as well as the Information Desk, a copy of the confirmation. If a rental vehicle is not available you will need to discuss alternatives with your manager.
The rental vehicle will be delivered per the instructions indicated on the request form (either to the Facilities Management area or Sports Center). The keys will be delivered to the Information Desk and the delivery/return invoice can be found in the vehicle, along with the proof of insurance card found in the glove box.
Use of the Vehicle: Gas credit cards are available from your contact person. Keys and the rental agreement may be picked up from the Information Desk during their normal business hours. (If keys cannot be picked up during these times, call the Information Desk at x4334 and make alternative arrangements).
Prior to leaving, inspect the vehicle and complete the departure information on the delivery/return invoice (trip departure date and time, odometer reading, fuel level, etc.).
When renting a vehicle, you should decline all insurance coverage. The College provides insurance coverage for the vehicle and contents owned by the College. You should obtain a brochure regarding what to do in case of a motor vehicle accident to carry with you when you rent a vehicle. You can obtain a copy of this brochure from the Business Services or online here. Please note, that the insurance carried by the college does not cover loss of personal items lost or damaged while renting a vehicle.
Return Process: When you return ensure the gas tank is filled and the vehicle is reasonably clean (remove garbage, etc). Complete the return information on the delivery/return invoice (return date and time, odometer reading, fuel level, etc.) and leave it in the vehicle. If any damage was incurred note these under "Problems/Additional Information". Failure to do these things will result in additional charges to the College and will be charged back to you. Lock the vehicle and leave the keys at the Information Desk.
Return gas credit cards and receipts (print your name on each receipt) to your contact person within 24 hours of your return. Failure to do so within thirty days will result in a payroll deduction of the monies advanced to you via the credit cards.
Cancellations: Notify your contact person within 24 hours in advance of your departure time of any need to cancel use of the vehicle. Failure to do so will result in your department being charged for the vehicle.
Lodging: The College will reimburse employees for lodging expenses incurred in connection with authorized travel. When making reservations for overnight accommodations, inform the reservation clerk that you are with a tax-exempt organization. In some cases you will need to show a copy of the tax exemption document (also available in Business Services). You may also find a better rate through the use of the Internet, charging the room to your personal credit card and then requesting reimbursement. If you utilize the Internet, be cautious about booking a non-refundable rate if it is possible your plans will change. When traveling, lodging and dinner will be reimbursed for an overnight stay for the evening prior to the event/appointment if the event/appointment is held in a city more than 100 miles from Mount Vernon.
Meals: Meals, including gratuities, are reimbursed based on actual submitted expenses with a maximum per diem amount per person of $55 (exceptions made for those cities with higher per diem rates per the IRS schedule. Within this allowance, you may request reimbursement for alcoholic beverages consumed with your meal. The College urges you use prudence in the consumption of alcohol and not to drink and drive.
If you are traveling only a partial day or the event you are attending includes meals, then you will be reimbursed a lesser amount for fewer meals. On the day of departure, the traveler must leave prior to:
- 7:00 a.m. to claim breakfast
- 11:00 a.m. to claim lunch
- 6:00 p.m. to claim dinner
On the date of return, the traveler must return after:
- 8:00 a.m. to claim breakfast
- 1:00 p.m. to claim lunch
- 7:00 p.m. to claim dinner
Partial day meals and gratuities are calculated as follows:
- Breakfast $10
- Lunch $15
- Dinner $30
- Total $55
Parking and Tolls: Actual bridge, tunnel, turnpike and parking expenses may be claimed for reimbursement. The location, date and time of the incurred expense and original receipts (if available) are necessary. Parking or traffic violations received while on College business will not be reimbursed by the College.
Public Transportation: Cabs, hotels/airport shuttle buses, or other forms of public transpiration should be utilized when possible. Original receipts must be turned in for reimbursement.
Telephone and Internet Access: Please use a prepaid long distance phone card or a cell phone to make calls while away from campus. Direct dial calls from hotels can run over $2/minute and are discouraged. Charges for use of wireless Internet are reimbursable when used for College business. If your place of lodging charges for Internet usage, keep in mind that there may be a nearby coffee shop, or Internet Café that offers free wireless access.
Supplies/Postage: At times, a traveler may need to purchase supplies or postage for College business while traveling for the College. Check with Accounts Payable x4132 for clarification.
Shared Expenditures: If a traveler shares expenses with another person who is not seeking reimbursement from Cornell College, it is the traveler's responsibility to request and split invoices from the vendors, i.e., hotel bills, car rental invoices, restaurant receipts, cabs, etc.
Expenses not reimbursable: Unless specifically addressed in this policy, no other expenses are reimbursable. This includes, but is not limited to fitness center fees, valet service, medications, dry cleaning/laundry services (unless trip is for more than 7 days), shoe repair, in-room movies and snacks, magazines, newspapers, gratuities paid to hotel personnel or cab drivers, and other items purchased for personal use (clothing, toiletries, entertainment, etc).
Trip Completion and Reimbursement Request: Within thirty (30) days of your trip, your Travel Form must be completed, expenses verified, itemized receipts attached and reimbursement requested, or overpayments of advances refunded back to Cornell. Credit card statements are not acceptable as documentation for expenses. Failure to complete this form within this timeframe will require that the College consider this a personal trip and no reimbursement will be due (unless prior arrangements have been made). Travel advances made and not accounted for will be deducted from the next available paycheck. If you need assistance in completing this form please contact Business Services or, for faculty, the International and Off-Campus Studies Program assistant.
Entertainment of donors, alumni, and other friends of the College is encouraged within the parameters of budgeted resources and in support of the mission of the College. Entertainment expenses will be reimbursed when accompanied by receipts and documentation including type and purpose of event, names of those being entertained, establishment and location. Alcohol is reimbursable when entertaining. The College urges you use prudence in the purchase and consumption of alcohol and not to drink and drive.
Intra-Department Entertainment
Departments may provide hospitality to department colleagues on special occasions, including but not limited to retreats, celebrations, and team building events. Division heads should exercise good judgment in reviewing proposed expenditures for meals and/or refreshments based on their reasonableness, benefit to the College and available departmental budget. Major division-wide events should be limited to twice a year; occasional special events should be limited to no more than three or four times a year. The Division head must use discretion in the number of events scheduled and the cost per person. The names of people attending, purpose of the event, and location of the event should be included on the expense reimbursement form. Expense reimbursement requests are to be submitted on a "Voucher: Request for Payment Form", or at the Cashier's desk; with the Office Manager of Athletics, or in the Office of Academic Affairs. The immediate supervisor, a vice president, or the President must approve all requests for reimbursement of entertainment expenses. Approved, completed forms are to be forwarded to Business Services for reimbursement. Business Services processes two check runs per week. Submission deadline for approved vouchers and invoices is noon Tuesday and Friday in the Accounts Payable Office, third floor Old Sem. Checks will be ready by 3 p.m. the following Thursday and Tuesday respectively, and taken to the Mail and Service Center for distribution in Friday's and Wednesday's campus mail.