| SUBJECT: | FINANCIAL AFFAIRS | TITLE: | TRAVEL RELATED
EXPENSE REIMBURSEMENTS |
| CODING: | 00-01-50-10:00 | ADOPTED: | 07/01/87 | AMENDED: | 05/30/00 |
I. PURPOSE
To establish
reimbursable expenses for transportation, meals, lodging, registration
fees, and miscellaneous
items while on official University business.
II. ACCOUNTABILITY
Under the direction
of the Senior Vice President for Administration and Finance,
the Vice
President for Finance and Treasurer shall ensure compliance with this policy.
The Controller
shall implement this policy.
III. DEFINITIONS
A.
Conventions and Conferences - A convention or conference is defined as
a
formal scheduled meeting of a recognized organization in which the University
or
Department maintains a membership or has an active area of interest.
B.
Staff Training and Development Seminars, Continuing Education - Includes
all
regularly scheduled training and development functions, conducted at a
hotel, motel,
convention center, residential facility, or at any educational institution
or facility.
C.
Official University Business - All other business travel, including attendance
at
meetings and any other gatherings which are not covered by the definitions
above but
has been approved by the appropriate authority. Board of Trustees meetings
and
board committee attendance are included in this category.
D. International Travel - Official University Business outside of the United States.
E.
Unit Administrator/Department Head - Faculty or staff member with fiscal
and
administrative responsibility for the unit or department.
IV. REFERENCES
A. Approving Purchasing and Payment Transactions 00-01-10-135:00
B. Insurance - Motor Pool 00-01-50-86:02
C. Petty Cash Funds 00-01-50-70:00
D. Incident Reporting: Non-Clinical 00-01-50-87:00
E. Transportation - Motor Vehicle Fleet 00-01-55-60:00
V. POLICY
A. Requirements:
1. General
a. Faculty or staff members traveling on official University
business should spend
University funds prudently. Official business includes all activities of
the
University regardless of source of support. The limits on travel expenses
established herein are not to be construed as an indication of amounts
that
should be spent. These are maximum amounts above which reimbursement
cannot be made without prior approval. Faculty and staff should be as
conservative as circumstances permit in the expenditure of funds while
traveling
on official University business. Any faculty or staff member who deliberately
falsifies his/her Travel Expense Report is subject to disciplinary action
including
termination of employment and possible filing of civil or criminal charges.
The
Internal Audit Department will periodically review Travel
Expense Reports for adherence to the policy.
2. Reimbursable Expenses
a. Official University Business
Only the actual and necessary expenses (as outlined in this policy)
incidental to the performance of official duties shall be reimbursed.
(Laundry, valet service, entertainment, New Jersey sales tax under certain
conditions explained below and similar expenses are not reimbursable.)
Appropriate original receipts must be submitted for all travel expenditure
reimbursements over $25.
Gratuities are permitted at the reasonable market rate. (Meal tips should
be included in the meal allowances.)
b. Sales Tax Reimbursement
Sales tax included in all meals is reimbursable as long as the total cost
does
not exceed the maximum meal allowance.
Sales tax included in all out of state lodging, airfare and all automobile
rentals is reimbursable.
Sales tax for lodging in the state of New Jersey is not reimbursable.
UMDNJ is exempt from this tax. A copy of UMDNJ's exemption
certificate is attached as EXHIBIT A. Original copies may be obtained
from the Accounts Payable Dept. This certificate is to be used only for
University business. Misuse of this form for personal business is in violation
of the laws of the State of New Jersey.
3. Approvals
The Travel Approval/Advance Report and Travel Expenditure Report must be
approved in accordance with the UMDNJ Policy Approving Purchasing and
Payment Transactions, # 00-01-10-135:00 The Travel Approval/Advance
Report must be approved for the following circumstances, prior to
departure
except for those situations specifically authorized by the President or
the Senior
Vice Presidents or for travel related to attendance at Board of Trustees
meetings or board committee meetings:
a. Overnight stays.
b. All requests involving $145 or more per day for lodging and meals.
c. Travel outside the New Jersey, Metropolitan New York
City or
the greater Philadelphia areas.
4. Funds for Traveling
All faculty and staff members, students, housestaff (residents and
postdoctoral fellows), volunteer faculty and other volunteers are eligible
for cash advances. A cash advance of up to 90% of anticipated expenditures
over $250 may be authorized on the Travel Approval/Advance Report.
5. Transportation
a. Air
Reimbursement for commercial air travel shall be limited to the lowest
fare available with a reasonable amount of advance planning. Reservations
should be made sufficiently in advance to obtain the lowest or most
reasonable airfare. Reimbursement may e exceed the lowest fare
only if seats are unavailable at the lowest fare or if air travel
at a higher fare will result in a clear cost savings to the University.
Expenses for necessary additional days may be requested if the total cost
of the reduced fare plus the additional days' expenses are less than the
lowest available airfare would have been without the additional days of
travel. An explanation for the cost savings to the University must be clearly
noted on the Travel Expense Report.
b. Train
If the journey is less than 200 miles from the border of the State, ordinary
coach accommodations are permitted. When more than 200 miles, better
accommodations may be authorized, if available.
Extra-fare trains may be used if such transportation is advantageous for
conducting University business.
c. Taxicabs and Limousine Service
Charges for taxi and airline limousines, including tips at a reasonable
market rate of the charge, are reimbursable when other modes of travel
are not available or practical.
Unless properly justified, claims for taxi or limousine service should
be
limited to the rate for the regularly scheduled airport or limousine shuttle
service.
d. Privately Owned Car (Mileage Basis)
For travel until June 30, 2000 reimbursement is made to the faculty or
staff member for the use of his/her car on a mileage basis at the rate
of
25 cents per mile plus parking and toll charges. For travel beginning
July 1, 2000 reimbursement is made at the prevailing IRS rate of
32.5
cents per mile plus parking and toll charges (See EXHIBIT B). For
individual expenses over $25, original receipts must be provided.
Reimbursement for travel outside of the State shall be permitted when
such arrangements prove to be more efficient and economical than other
forms of public transportation.
All faculty or staff members using privately owned cars on University
business must have completed and filed with their supervisor a "Use of
Private Automobile on Business" form certifying possession of a driver's
license, valid registration, and current automobile liability insurance.
The
automobile liability insurance must meet at least the minimum requirements
established by the State of New Jersey. The University will automatically
assume that the employee and supervisor, have prudently satisfied
themselves that the driver's license, registration, and automobile liability
insurance are current, and that both the interests of the individual and
the
University are protected. Faculty or staff members using privately owned
cars on University business should complete a Request for Check form in
order to obtain reimbursement where total charges exceed the petty cash
limit. If charges are under the petty cash limit, employees should seek
reimbursement through the petty cash system.
Faculty and staff are responsible for the payment of all fines or moving
violations while using privately owned vehicles on University business.
SUCH FINES ARE NOT REIMBURSED UNDER ANY
CIRCUMSTANCES.
In the event that a faculty or staff member is involved in an automobile
accident within the scope of his/her UMDNJ employment, he/she should
report the accident as soon as possible in accordance with the University
Policy Incident Reporting: Non-Clinical, #00-01-50-87:00.
Since the
University has certain legal responsibilities under the provisions of the
Workers Compensation Act, each supervisor and faculty/staff member
should make every effort to complete and forward the necessary forms to
the Office of Risk and Claims Management within 24 hours of the
occurrence. However, should a faculty/staff member become severely
injured in the accident, his/her supervisor or other individual
knowledgeable of the circumstances surrounding
the accident must make an oral report to the Office of Risk and Claims
Management as soon as possible.
THE UNIVERSITY DOES NOT PAY FOR ANY DAMAGES TO
AN EMPLOYEE'S AUTOMOBILE (INCLUDING THE
DEDUCTIBLE) OR FOR ANY LIABILITIES RESULTING FROM
THE ACCIDENT.
e. Automobile Rental
Rental automobiles may be used when the overall cost of the rental is less
than the cost of other reasonably convenient means of transportation such
as taxicabs, or when there is no other means of transportation. If the
anticipated use of a rental will be sufficiently long enough to justify
a
weekly rate over a daily rate, then a weekly rate should be taken. Faculty
or staff members must elect a compact car, if available, with only the
features necessary to perform one's duties adequately. Inquiries should
be
made of automobile rental agencies as to whether they offer discounts to
state agencies or University employees. Employees authorized to obtain
rented automobiles should not decline the rental agency's collision damage
waiver (CDW). The cost for this additional insurance is minimal and in
the
event of an accident, the rental agency's policy will
cover the collision damages. UMDNJ will reimburse for this expense.
f. University Owned Vehicles
Individual faculty and staff members are responsible for payment
of fines for parking or moving motor vehicle violations while using
University owned vehicles. Such fines shall not under any circumstances
be reimbursed by the University. Only University faculty and staff
members are permitted to drive the vehicle while on University business.
Operators of University owned vehicles must comply with all guidelines
set forth in University Policy Transportation - Motor Vehicle Fleet,
#00-01-55-60:00.
Faculty or staff members are to report any accidents involving University
owned vehicles immediately to their Department Head, and to the Office
of Risk and Claims Management within 24 hours.
The Office of Risk and Claims Management shall report accidents
involving University owned vehicles to the Bureau of Security
Responsibility of the Division of Motor Vehicles. (Refer to University
Policy Insurance - Motor Pool, #00-01-50-86:02 for specific
information on reporting accidents).
g. Transportation to Temporary Official Work Stations
or Work Sites shall
be reimbursable under one of the following travel assignments:
i. If such assignment is infrequent or irregular, reimbursement
shall be on
the basis of total travel cost from home to the temporary work station,
less total normal travel costs from home to the official work station.
Faculty or staff members who normally use mass transit facilities on
weekly or monthly commutation tickets or car pools as a daily means
of commuting to work will be reimbursed for total costs from home to
the temporary work station.
ii. Where such assignments are on a regularly recurring
basis, and it is
inappropriate to designate the faculty or staff member's home as the
official work station, reimbursement shall be on the basis of total
travel cost from home to the temporary work station or from the
official work station to the temporary work station, whichever is
less.
iii. In certain cases, where faculty or staff members
normally work on
field assignments, but do have regular or periodic requirements to
report to an official work station, it may be appropriate to designate
the faculty or staff member's home as an alternate official work
station for all travel except to the primary official station. In such
instances, the faculty or staff member will be reimbursed on the basis
of total travel cost from home, except that travel from home to the
primary official work station shall not be reimbursable.
iv. Travel on weekends or holidays to a temporary official
work station
is reimbursable from the faculty or staff member's home.
6. Meals and Lodging
a. Daily Reimbursement for meals and lodging expenses
is limited to the
maximum allowances as follows:
i. For all official business travel, daily
allowable reimbursement for
lodging and meals will be the actual costs incurred subject to the
limitations set forth in this policy. Meals may be reimbursed on a per
diem basis as set forth in this policy.
ii. Faculty and staff members attending official
meetings and conventions
are authorized to stay and to be reimbursed for the official convention
lodging rate at the officially designated headquarters hotel or motel of
the convention or meeting. However, more moderately priced
accommodations must be requested wherever a reasonable
alternative choice is available. All such requests must be approved as
stipulated in University Policy Approving Purchasing and Payment
Transactions, #00-01-10-135:00. Whenever possible, travelers shall
take advantage of special lodging rates afforded to state agencies and
University faculty and staff by hotels and motels.
iii. For travel other than to official meetings and conventions,
referenced
above, the daily maximum travel expenditures allowed for meals and
lodging is $145. Daily travel expenses which exceed $145 shall be
considered to be in excess of actual approved expenditures.
Exceptions to the $145 daily limit for travel expenses may only be
obtained by requesting the appropriate authorization in the block on
the Travel Approval/Advance Report.
iv. The daily maximum reimbursement allowed for meals and lodging
when faculty or staff members are traveling on official business
including gratuities and sales tax will be $145 when supported by
original receipts for individual expenditures over $25.
The $145 is allowed as follows:
$100 for lodging and $45 for meals per day. Spending less on lodging
does not constitute justification for spending more on meals and vice
versa. Meal reimbursement may be done on a per diem basis.
The following guidelines should be used in determining when the cost
of a meal is reimbursable.
(a) Breakfast - $9.00 is the guideline for breakfast
when an
overnight stay is approved.
(b) Lunch - under the following circumstances, $11.00 is
reimbursable:
(i) overnight stay; and
(ii) on University business away from University property
(i.e., at an all day training seminar)
Lunch is not permitted when traveling to another campus
for the day.
(c) Dinner - Under the following circumstances, $25.00
for dinner
is reimbursable:
(i) overnight stay; and
(ii) departure after 3 p.m.
Reimbursement is allowed for the full cost of an official convention meal
where such a meal is scheduled as an integral part of the convention or
conference proceedings. Any meal included in the registration fee will
not be reimbursed separately. No allowance is made for meals served
as part of the transportation accommodations when the cost is included
in the transportation charge.
v. Personal charges appearing on a hotel bill should be deducted
before
submitting the reimbursement. Charges for alcoholic beverages,
laundry, valet service and entertainment are not reimbursable.
7. Miscellaneous Expenses
a. Telephone
Charges for telephone calls on official business are allowed. Long distance
calls must be itemized in the "other" section on the Travel Expense Report
indicating the dates on which such calls were made, the point or number
called, and the charges. One personal telephone call to immediate family
for each out of town travel day is reimbursable.
b. Other Miscellaneous Expenses
Registration fees required as a part of attendance at conventions,
conferences, and official meetings are allowable expenses. Charges for
handling, storage, and checking baggage at stations are allowable
expenses.
When a faculty or staff member on a leave of absence from his/her official
work station is ordered by the President, Senior Vice President, Dean,
Vice President or designee to return to his/her work station for temporary
duty and later returns to the place from which he/she is called, full
reimbursement for travel expense within the general limitations for this
policy may be authorized.
Under ordinary circumstances no meals or lodging expenses are allowed
a faculty or staff member at his/her official work station or within a
radius
of ten miles from such station or at the faculty or staff member's residence.
8. Travel Approval/Advance and Expense Reports/Documentation
a. Local Travel
For all travel within the State of New Jersey and to Metropolitan New
York City or the greater Philadelphia area that does not require an
overnight stay or prior written approval, a petty cash slip can be used
for
reimbursement up to the petty cash allowance (see University Policy
Petty Cash Funds, #00-01-50-70:00). For amounts over the petty cash
limit, a Request for Check form should be submitted monthly by calendar
month. Original receipts over $25 for all expenditures, including convention
registration, parking, tolls and local public transportation should accompany
the Request for Check form. In those cases where the total reimbursement
is less than the petty cash limit, a reimbursement from petty cash is the
preferred method, with applicable receipts and in accordance with the
requirements of the University Policy Petty Cash Funds, #00-01-50-70:00.
b. Overnight/Non-Local Travel
All travel requiring an overnight stay requires prior approval, with the
exception of travel related to Board of Trustees meetings or related board
committee meetings. All travel for which a Travel Approval/Advance
Report has been submitted, a Travel Expense Report must be completed
and submitted within 5 working days of completion of the trip.
c. Processing/Documentation
The Travel Approval/Advance Report, the Request for Check form and the
Travel Expense Report shall be filled out completely and each expense item
shall be listed chronologically and in the proper column and with the
totals carried forward as required. All Travel Approval/Advance Reports,
Request for Check forms and all Travel Expense Reports must be signed by
the traveler, Department Chairman, Director, Dean or Vice President where
necessary and by the appropriate Business Manager or Grants Accountant
as stipulated in the UMDNJ Policy Approving Purchase and Payment
Transactions, #00-01-10-135:00. All original receipts for each expenditure
over $25 must be attached to the Travel Expense report.
B.
Responsibilities:
1. The President is responsible for approving travel
requests of the members
of the Board of Trustees and the Senior Vice Presidents.
2. The Senior Vice President for Academic Affairs is
responsible for approving
travel requests from the Deans and Vice Presidents reporting to the Senior
Vice
President for Academic Affairs.
3. The Senior Vice President for Administration and Finance
is responsible for
approving travel requests from the President and the Vice Presidents reporting
to the Senior Vice President for Administration and Finance.
4. The Deans and Vice Presidents are responsible for
approving travel requests
from Department Chairpersons and/or Directors reporting to the Dean.
5. The Department Chairpersons and Directors are responsible
for approving the
following prior to travel:
a. overnight stays;
b. patient escorted outings;
c. travel outside New Jersey or greater Metropolitan area;
d. cash advances to those who qualify through the Travel
Approval/Advance Report; and
e. exceptions to the maximum daily travel expenditure
limit for meals
and lodging expenses.
6. The Vice President for Finance and Treasurer is responsible for:
a. appropriate approvals in the absence of the Senior
Vice President for
Administration and Finance;
b. updating the mileage reimbursement schedule; and
c. ensuring fiscal compliance with the policy.
7. The Director of Risk and Claims Management is
responsible for reporting
accidents involving UMDNJ owned vehicles to the Bureau of Security
Responsibility of the Division of Motor Vehicles.
8. The Unit Administrator/Department Head is responsible for:
a. approving travel requests by faculty or staff
members through the
Travel Approval/Advance Report;
b. forwarding Travel Approval/Advance Report to Vice Presidents or Deans;
c. approving Travel Expense Reports at the end of a trip; and
d. ensuring that these forms are properly completed.
9. The employee/traveler is responsible for completing
the appropriate form and
obtaining necessary approval signatures prior to travel for completion
of an
expense report (with supporting documentation) within 5 days after return.
10. The Business Manager/Grant Accountant/Account Representative
is responsible
for:
a. reviewing fund availability for travel upon receipt
of a Travel
Advance/Approval Report;
b. verifying and approving Travel Expense Reports as
approved by the Unit
Administrator/ Department Head;
c. ensuring that both the Travel Advance Approval Form
and the Travel
Expense Report conform to existing policies and are appropriately funded;
and
d. forwarding the original form to Accounts Payable.
11. The Accounts Payable Department is responsible for:
a. issuing Cash Advances where appropriate;
b. matching final Travel Expense Report to Travel Approval/Advance Report;
c. issuing a final check for expenses; and
12. The Internal Audit Department is responsible for periodically
reviewing
Travel Expense Reports to ensure adherence to this policy.
13. The Controller shall be responsible for the implementation of this policy.
V. PROCEDURES
A.
Travel Approval/Advance Report
| Performed By: | Action Taken:
|
| Traveler | 1. Completes a Travel Approval/Advance Report.
2. Forwards Report to Unit Administrator/Department Head
|
| Unit Administrator/Department Head | 3. Approves/Disapproves travel request.
4. If approved, forwards form to Department Chairperson/Director.
|
| Department Chairperson/Director | 5. Approves/Disapproves travel request.
6. If approved, forwards form to the appropriate fiscal representative
for approval.
|
| Business Office/Fiscal Representative | 7. Approves/Disapproves travel request as necessary.
8. If approved, forwards original form to Accounts Payable.
|
| Accounts Payable | 9. Reviews Travel Approval/Advance Report and issues advance.
|
B.
Travel Expense Reimbursement:
| Performed By: | Action Taken:
|
| Traveler | 1. Completes a Travel Expense Report as required.
2. Submits for Unit Administrator/ Department Head for approval.
|
| Unit Administrator/Department Head | 3. Reviews and approves Travel Expense Report.
4. Forwards report to Business Office or appropriate fiscal representative.
|
| Business Office/ Fiscal Representative | 5. Reviews expenses, approves and forwards to Accounts Payable.
|
| Accounts Payable | 6. Matches Travel Approval/Advance Report to final Travel Expense Report.
7. Reviews documentation as necessary. 8. Processes for payment upon completion of review. 9. Forwards check to traveler. |
VI. EXHIBITS
A. Sales Tax Exemption Form
B.
Use of Personal Car for Travel between Campuses - Mileage Reimbursement
Schedule see link below:
http://www.umdnj.edu/cntrlweb/MileageReimbursement2008new.pdf
C.
Employee Travel Approval/Advance Report (can be obtained from the General
Stores)
D.
Travel Expense Report (can be obtained from the General Stores)
By Direction of the President:
__________________________________
Vice President for Finance and Treasurer
The University of Medicine and Dentistry of
the New Jersey as a State agency within
the Department of Higher
Education operates under the auspices of the State of New
Jersey, inasmuch as the
University was created by Statute NJSA 18A:64G-I, et seq.
Since the operation of UMDNJ
is a legitimate function of the State, it is not subject to
tax under the IRC 115 (a).
NJSA 54:32B-1, et seq. exempts
the purchase of goods or services by State agencies
from New Jersey State sales
or use taxes. Purchase orders or copies of invoices billing
material or services delivered
to any New Jersey State agency will be accepted by the
Department of the Treasury,
Division of Taxation as sufficient proof such material has
been sold to the State and
is exempt from said tax. Since we are exempt by statute, no
exempt organization permit
number is issued to us by the State Division of Taxation.
OBTAIN ORIGINAL FROM ACCOUNTS PAYABLE DEPT.
EXHIBIT B
Use of Personal Car for Travel between Campuses
Mileage Reimbursement Schedule see link below:
http://www.umdnj.edu/cntrlweb/MileageReimbursement2008new.pdf
(Form can be obtained from the General
Stores)
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