JACKSONVILLE UNIVERSITY
TRAVEL & BUSINESS EXPENSE POLICY
Revised August 2005
It is the policy of Jacksonville University that employees traveling on official
business should neither gain nor lose funds in the course of conduct of
university business. Reasonable and necessary expenses for official travel will
be reimbursed in accordance with the guidelines set forth below. It is
recognized that exceptions are necessary from time to time, but these must be
cleared in advance and in writing, with the President or the Vice President for
Finance and Administration. Jacksonville University assumes no obligation to
reimburse employees for expenses that are not in compliance with approved
policies and procedures.
DOCUMENTATION REQUIREMENTS
Under IRS regulations, reimbursements may be taxable and subject to W-2
reporting unless there is a legitimate business purpose for the expense and it
is substantiated with receipts.
To satisfy these requirements, all reimbursements must include an explanation of
the business purpose for the expense and original receipts detailing the date,
place, and amount of the expense. Copies of credit card statements are not
acceptable as receipts.
TRAVEL ADVANCES
Travel Advance Request Forms may be submitted for travel advances to cover
expenses not being paid with corporate credit cards or purchase orders. Such
requests should be submitted at least two weeks in advance of the travel date to
ensure the timely issuance of the check.
Travel expense reports with appropriate documentation should be submitted within
10 days of completion of travel and must be submitted within 30 days of travel
to clear the advance from the employee’s personal account. Additional travel
advances will not be released if an employee has outstanding advances in excess
of 30 days. Also, any travel reimbursement requests not submitted within 30 days
may not be honored by the University. The online travel expense report form
should be used for reporting purposes. (www.ju.edu/administration/forms/TravelExpenseReport.xls)
AMERICAN EXPRESS CORPORATE CARD PROGRAM
The American Express Corporate Card Program was designed to provide University
employees with a convenient method to pay for University travel and other
business expenses. For eligible employees, the corporate charge card replaces
the practice of issuing travel advances and direct payment of airfare and hotel
expenses. Please contact the Controller’s Office for details on eligibility and
the application process.
Corporate cards are issued after credit approval by American Express. Travelers
may charge transportation, lodging, meals, and other travel expense to their
corporate charge card. Each corporate card member is personally responsible for
all charges on his/her charge card and for making timely payments to American
Express. The University will not reimburse late fees.
Travel expense reports with appropriate documentation should be submitted within
10 days of completion of travel and must be submitted within 30 days of travel.
Travel reimbursement requests not submitted within 30 days may not be honored by
the University. The online expense report should be used for reporting purposes
(www.ju.edu/administration/forms/TravelExpenseReport.xls). The University will
reimburse the cardholder for all approved travel expenses submitted in a timely
manner; it is the cardholder’s responsibility to make payment to American
Express.
Participation in the program may be terminated if the University is notified
that an account is 60 days past due.
TRANSPORTATION EXPENSE
Commercial air transportation: All official University travel should be at the
most economical rates available. Generally, coach or lower promotional fares are
the only classes of travel that are reimbursable. All travel must also be by the
most direct or economical route.
For reimbursement, the original airline ticket receipt or airline/travel agency
confirmation notice or invoice detailing flights, destination, and payment must
be submitted with the reimbursement request.
When ticketless airline travel is booked, the traveler must request a receipt
from the airline or travel agency at the time of the booking or at check-in at
the airport. This receipt must provide details of flights, destination, and
payment and be submitted with the reimbursement request.
For on-line purchases, a copy of the e-mail confirmation and itinerary may be
used for receipt purposes. This documentation must provide details of flights,
destination, and payment and be submitted with the reimbursement request.
Private automobile: Travel by private auto is reimbursable at the current
federal rate provided such total reimbursement does not exceed equivalent air
coach fare or other reasonable available transportation (i.e., rental car plus
gasoline). Rental cars should be used for any trip exceeding 200 miles.
Necessary extra costs for food and lodging while in route are not reimbursable
if the travel is reimbursed on a mileage basis in preference to air travel or
other public transportation. Individual departments may set a lower
reimbursement rate to ensure compliance with budgetary constraints.
Damage to personal automobiles used on official business is considered covered
by private insurance. The University does not assume liability for deductibles
or any other uninsured loss to the vehicle.
Rental Automobiles: Rental autos may be used when such travel is more
advantageous to the institution than the use of taxis or other means of
transportation. Advance reservations for compact or intermediate automobiles
should be requested. The car rental agreement should be in the name of the
traveler and Jacksonville University. Receipts must be attached to the request
for reimbursement.
Employees renting autos on University business are covered under corporate
insurance policies; optional insurance coverage should be declined. Travelers
must carry with them a University automobile insurance card available from the
Purchasing Office. In the event of an accident or other damage to a rental
vehicle, please contact Ellen Paige in Financial Affairs as soon as possible and
submit a written statement describing the accident/damage (who, what, when,
where) along with a copy of the car rental agreement and a copy of the police
report.
Taxi and Limousine Service: Fares including reasonable tips (10-20%) are
allowable; receipts must be attached to the request for reimbursement.
LODGING AND MEALS
Lodging: Lodging expenses are reimbursed on an actual cost basis. Travelers
should use standard accommodations in reasonably priced hotels and motels. When
requesting reimbursement, the original itemized hotel bill must be submitted.
It is the traveler’s responsibility to cancel guaranteed hotel reservations when
necessary; any cancellation charges arising from the failure to cancel
reservations is the responsibility of the employee. Always request and retain
the cancellation number when canceling reservations.
Meals: Reasonable expenses incurred for meals (including non-alcoholic
beverages) will be reimbursed for actual costs including reasonable gratuities.
Original itemized receipts are required for reimbursement and must be attached
to the travel expense report.
Individual departments may set a dollar limit for daily meal reimbursements to
ensure compliance with budgetary constraints
When there is no overnight travel involved, meals will be reimbursed only if
they include non-employees and are for a business purpose. See Entertainment
section below.
Entertainment: Entertainment expenses for meals, alcoholic beverages, and
receptions must have appropriate documentation including the original receipt or
invoice, names of persons entertained, and the business purpose of the meal or
function.
CELL PHONES
In most cases, cell phones are considered a luxury, not a necessity, and
employees will be responsible for paying their cell phone bills. When it is
determined that a cell phone is a job necessity, with approval of the President
or Vice President for Finance and Administration, the University will reimburse
the employee an agreed-upon flat amount per month. The employee will be
responsible for any additional charges.
NON-REIMBURSABLE EXPENSES
Employees will not be reimbursed for the following miscellaneous expenses:
• Annual fees for personal credit cards
• Commuting between home and office
• No-show charges for hotels or car rentals
• Conference/convention meals if already included in registration fees
• Credit card late fees and interest charges
• First or business class airfare upgrades
• Gifts to friends or relatives in lieu of meals and lodging
• Life or travel accident insurance premiums
• Parking fines and traffic tickets
• Personal care items
• Clothing and clothing rental
• Laundry, valet, or dry-cleaning charges
• Personal entertainment such as hotel room movies, newspapers, magazines,
health club facilities, etc.
• Repairs or towing of personal vehicles
• Baby-sitting/pet-sitting
• Expenses for travel companions
• Mini-bar refreshments or other snacks in addition to the meal reimbursement
• Basic monthly charges for personal cell phones
• Home internet service charges