Editor's
notes:
POLICY TITLE:
DATE OF ISSUANCE: This policy was approved by the President's Council on March 23, 1999, to take effect on July 1, 1999. It was most recently updated on October 1, 1999.
ACCOUNTABLE DEPARTMENT/UNIT: Finance Division. Questions about policy content should be directed to Financial Services at x8-5158. For questions about sponsored travel costs charged to grants and contracts, contact the Sponsored Projects Accounting Office, x8-1015.
RELATED DOCUMENT: Non-travel Business Expense Reimbursement Policy.
ABSTRACT: Carnegie Mellon appreciates the efforts of those who travel on university business to keep costs within reasonable limits and to follow consistent policy and procedures with respect to the reimbursement of these expenses.
Carnegie Mellon University
Table of Contents
Policy Statement
Responsibilities
American Express Corporate Card Program
Expense Advances
Sponsored Research Travel
Foreign Travel
Modes of Transportation
- Domestic Travel
- Transportation Tickets
- Air Travel
- Upgrades
- Frequent Flier Programs
- Airport Airline Club Memberships
- Advance Purchase of Miles
- Reimbursement of Early Airfare Purchase
- Private or Personal Aircraft
- Rental Cars
- Other Ground Transportation
- Private Automobiles
- Other Forms of Transportation
Lodging
Laundry
Telephone
Meals and Incidentals
Receipts
One-day Travel
Non-business Days
Miscellaneous Expenses
Group Travel
Sharing Expenses with External Organizations
Combining University and Personal Travel
Travel Expenses of Spouse and Others
Visitors Traveling to Carnegie Mellon
Contact
Policy Statement
This policy is intended to:
- provide a clear and consistent understanding of Carnegie Mellon's travel expense reimbursement policy;
- ensure compliance with applicable federal regulations and sponsor terms;
- explain requirements that promote the reasonableness of costs incurred by Carnegie Mellon for travel expense.
Carnegie Mellon appreciates the efforts of those who travel on university business to keep costs within reasonable limits and to follow consistent policy and procedures with respect to the reimbursement of these expenses. The provisions of this policy must be applied consistently to all institutional travel expenses incurred by individuals. Additional restrictions may apply to travel expenses funded by sponsored projects.
Carnegie Mellon's travel expense reimbursement program meets the Internal Revenue Service (IRS) definition of an accountable plan. As a result, expenses and reimbursements that conform to this policy are not reported as taxable income to the individual.
Non-reimbursable Expenses
The following expenses are not reimbursable under this policy:
- Personal grooming services, such as barbers, hairdressers and shoe shines
- Car rental insurance purchased for domestic travel
- Child care
- Corporate card delinquency fees or finance charges
- Dues in private clubs
- Frequent flier and other similar awards for hotel and car rentals
- Gym and recreational fees, including massages and saunas
- In-room movies
- Insurance costs such as life insurance, flight insurance, personal automobile insurance and baggage insurance
- Laundry or valet service for travel of fewer than five days
- Lost baggage
- Loss or theft of cash advance money, airline tickets, personal funds or property
- "No-show" charges for hotel and car service
- Parking tickets or traffic violations
- Personal automobile repairs
- Personal credit card annual fees
- Personal telephone charges in excess of reasonable calls home, generally one per day
- Pet care
- Upgrades (air, hotel, car, etc.)
Exceptions
The associate vice president for finance has sole authority to approve exceptions to provisions of this policy. Approved exceptions must be explicitly justified as beneficial to both the university and the individual and generally require the recommendation of the individual's division head.
Responsibilities
Traveler
Travelers should spend university funds prudently. Business travel expenses will be paid by Carnegie Mellon only if they are reasonable, necessary and in accordance with this policy. Individuals who incur business travel expenses should neither gain nor lose personal funds as a result of their travel.
The traveler is responsible for submitting all forms related to his/her travel within 30 days of returning to campus. The traveler may delegate responsibility for preparation of the forms but will always retain accountability for travel expenses. Individuals preparing expense reports have the responsibility for applying the correct account to each receipt to ensure compliance with sponsor, donor and university requirements.
For business travel, the use of per-diem rates (no
receipts required) for daily meal costs is preferred. When actual
daily meal costs are used in lieu of per-diem rates, receipts will be
required for daily meal costs in excess of the current average per diem of $38
for business travel within the
Receipts for lodging expenses, unless using non-U.S. per-diem rates, are always required. All other business travel expenses require dated, original receipts or invoices only when each expense is $25 or greater.
Authorized Departmental Approver
All forms related to travel must be approved by the department administrator or designee with appropriate decision-making authority. The authorized approver is responsible for verifying the following:
- Business purpose of the travel is valid and directly related to official university business.
- Total cost of the trip is within the approved budget.
- Expenses are charged to the proper accounts.
Authorized Central Reviewer
All forms related to travel must be approved by the authorized central reviewer. The authorized reviewer is responsible for ensuring compliance with this policy and must verify that expenses are reasonable and meet the following criteria:
- Information contained on the travel request, expense report and in the accompanying documentation must be complete, accurate and in accordance with this policy.
- Expenses must conform to any requirements imposed by the IRS, granting agencies or other sponsors as applicable.
- Expenses must be charged to the proper object codes.
- Authorized reviewers may not authorize reimbursement of their own travel expenses.
American Express Corporate Card Program
American Express issues personal liability charge cards to university employees for charging university-related business expenses, including travel. See the Carnegie Mellon Purchasing Manual, Restricted Purchasing.
Expense Advances
The university encourages travelers to make use of the Corporate Card Program to pay for business and travel expenses. However, there may be times when a cash advance for travel is required. Advances will be issued no earlier than one week prior to the traveler's departure date. Advances will be deducted from the traveler's next submitted expense report.
Sponsored Research Travel
All travel costs charged to grants and contracts must be reasonable and in accordance with policies established by Carnegie Mellon and the sponsor and the terms of the specific award. Travel policies of federal and non-federal sponsors may vary.
Before making any arrangements for travel that will be funded by a sponsored project, travelers should consult the terms and conditions of the specific award. If questions remain, they should be addressed to the Office of Sponsored Research, x82091.
Foreign Travel Using Sponsored Funds
Sponsored projects from some federal agencies and most federal contracts require that all foreign travel, even if included in the award, be approved from 45 to 90 days in advance by the sponsor's administrative officer. When agency approval is required, the principal investigator should contact the Sponsored Projects Accounting Office for assistance with writing a letter to the sponsor explaining the business purpose of the travel and the anticipated costs. The Sponsored Projects Accounting Office must countersign this letter before it is submitted to the sponsoring agency. Written approval from the agency must be received before any travel-related costs are charged to the account.
Air Travel
Federal requirement (the Fly
America Act) states that domestic grantees must use
The detailed implementation practices adopted to conform to the Fly America Act may differ among federal agencies. Accordingly, individuals traveling abroad should consult agency guidelines and/or contact the Office of Sponsored Research to ensure compliance with the respective agency requirements. Additionally, travelers on foreign trips sponsored by federal funds should use a university-preferred travel agent and inform the agent that they are subject to this Act when making airline reservations. Purchasing Services and Supplier Management (PSSM) maintains a list of preferred vendors on their Web site, at www.cmu.edu/ba/business/purchasing/apt/psd/index.html.
Also see the sections on Modes of Transportation, p. 5, and on Foreign Travel, below, for more information.
Lodging, Meals and Other Expenses
Some sponsored project contracts set forth per-diem rates for lodging, meals and other business travel expenses. University employees should follow sponsor's travel policies where appropriate. Department administrators should review the terms of the award or consult with the Sponsored Projects Accounting Office before charging such travel expenses to the award.
Expenses for alcoholic beverages and entertainment (e.g., theater productions, sporting or other social events with sponsor personnel) cannot be charged to a federal grant or contract and must be coded as an unallowable expense. Such expenses are only allowable on non-federal programs when the event has been specifically approved in advance by the sponsor.
Also refer to the sections on Lodging, p. 9, and Meals and Incidentals, p. 11.
Foreign Travel
For information on federal requirements for air travel to foreign countries when using sponsored funds, see the section on Sponsored Research Travel above.
Travel to Countries Under State Department Advisory
The U.S. State Department maintains a list of countries for which travel advisories have been issued. From the State Department's Web page: "Travel Warnings are issued when the State Department decides, based on all relevant information, to recommend that Americans avoid travel to a certain country. Countries where avoidance of travel is recommended will have Travel Warnings as well as Consular Information Sheets." The State Department's Web site for travel advisories is: http://travel.state.gov/travel/cis_pa_tw/tw/tw_1764.html.
Requests for travel to countries under State Department Advisory must be made in writing at least two full weeks prior to the requested departure date and forwarded to the Office of Risk Management to ensure proper insurance coverage for the traveler. Information on employee business travel insurance is available from the Benefits Office, x84747.
Foreign Currency Exchange
The U.S. dollar equivalent should be included on receipts for purchases in foreign currencies. The on-line expense report will calculate the conversion with an exchange rate provided by the report preparer. The preparer should use the Web currency converter located at www.oanda.com/converter/classic and choose the "typical credit card rate parameter" to determine the correct exchange rate to enter in the on-line expense report. If a copy of the traveler's credit card statement is included with receipts, reimbursement will be for the amount shown for the item on the credit card statement.
Modes of Transportation
This section contains information on reimbursable transportation expenses.
See Sponsored Research Travel, p. 3, for additional information regarding travel funded by sponsored projects.
Domestic Travel
Domestic travel is any travel within and between any of the 50 states of the
Transportation Tickets
Passenger copies of transportation tickets are required when each expense is $25 or greater. For electronic tickets, obtain proof of payment from the travel agent or obtain a passenger coupon at the ticket counter.
Transportation receipts should include dates, destinations and amounts.
Air Travel
Travelers must purchase the lowest-priced tickets available using a commercial discount airfare or customary standard (coach or equivalent) airfare.
Exceptions may be allowed if the lowest-priced fare would:
- require circuitous routing;
- require travel during unreasonable hours;
- excessively prolong travel;
- greatly increase the duration of the flight;
- result in increased costs that would offset transportation savings;
- be inadequate for the medical needs of the traveler.
Justification for any of the aforementioned exceptions must be approved in advance by the director of the office of sponsored research (for faculty, students and visiting scholars) or the associate vice president for finance (for staff and consultants) and should be documented on the expense report. In the unusual event that Carnegie Mellon approves business-class or first-class travel based on factors other than those listed above, the difference between the actual airfare and the lowest-priced fare must be coded as an unallowable expense unless specifically permitted by the external sponsor.
Travelers should make reservations as soon as travel plans are finalized to obtain advance purchase discounts. When convenient, travelers should consider staying over on a Saturday night, which could result in airfare savings of more than 40%. Carnegie Mellon will reimburse travelers for additional meals and lodging associated with a longer stay if such costs are less than the airfare savings resulting from an earlier arrival or later departure.
Upgrades
An upgrade at the expense of Carnegie Mellon will not be reimbursed. A free upgrade must be noted on the expense report filed for the respective trip to demonstrate that the university did not pay for the upgrade.
Frequent Flier Programs
Carnegie Mellon does not reimburse travelers for tickets purchased with frequent flier miles.
Airport Airline Club Memberships
Carnegie Mellon will not pay dues for membership in airline clubs, except in instances where an extraordinary amount of business travel is required as an integral part of an employee's job responsibilities. To qualify for reimbursement, it must be demonstrated that participation in such membership will result in significant productivity gains for the frequent traveler, and the expense must be approved in advance by the associate vice president for finance as recommended by the individual's division head.
Advance Purchase of Miles
Advance purchase of travel miles (VIP Miles) is not permitted and will not be reimbursed.
Reimbursement of Early Airfare Purchase
Travelers should have their transportation tickets paid directly by the university through use of a Request for Transportation Ticket form. If transportation tickets are purchased with personal funds far in advance of the trip, travelers may be reimbursed by submitting an expense report prior to the start of their trip.
Private or Personal Aircraft
Use of personal or private aircraft may be reimbursed for business travel upon the following conditions:
- The pilot must be a university employee holding at least a private pilot license with appropriate instrument rating and at least a third-class medical certificate with no night restriction.
- The pilot must meet the recency of experience requirements of Federal Aviation Regulation 61.57 for IFR flight.
- The pilot must have logged a minimum of ten hours of flight time in the make and model of aircraft to be flown. In the case of complex, high-performance or multiengine aircraft, the pilot must also have logged at least five hours of flight time in the specific aircraft to be used.
- The aircraft must have a standard airworthiness certificate, be equipped for IFR flight in accordance with Federal Aviation Regulation 91.205(d), and have a current annual inspection.
- The pilot must purchase and maintain an aircraft liability insurance policy with a minimum $2 million combined single limit. The policy must be purchased from a domestic insurance company and must name the university as an additional insured party. A current certificate of insurance evidencing this coverage must be on file in the Office of Risk Management at all times.
Reimbursement will be based on the actual operating expense, rental fee for the aircraft or the private aircraft mileage rate up to a maximum amount not to exceed the commercial airfare that would be reimbursable for the same trip. Reimbursement requests for use of private aircraft must show the type of aircraft and number of hours flown. When more than one person is carried on university business on the same flight, reimbursement is payable only to the pilot.
Insurance
The availability of insurance to Carnegie Mellon for use of rental, leased or non-owned aircraft is very limited. The traveler must discuss insurance protection with the director of risk management, at x83790, two weeks prior to taking a trip in order to secure coverage.
Risk Management File
Persons using personal planes on university business must annually file the following information with the Office of Risk Management: plane identification by year, make and model; hours flown in the past 12 months; and pilot certification type.
Rental Cars
Long distance travel by rental car is discouraged, since it increases travel time and places the university at higher risk for business travel accident liabilities.
Carnegie Mellon will reimburse the traveler for the cost of renting a compact or standard-size car and for the automobile-related expenses if use of the rental vehicle is the most economical mode of transportation. Upgrades to full-size cars can be approved by the departmental manager if a detailed explanation (for example, number of persons, luggage accommodations, length of commute between airport and destination) accompanies the receipt. Before renting a car, the traveler should consider shuttle services and taxis, particularly for transportation between airport and lodging. Mileage is not reimbursable for rental cars. In these cases, the direct cost of gasoline may be reimbursed.
Car rental agreements for both employees and non-employees renting cars for university business should, for insurance reasons, include "Carnegie Mellon" with the name of an individual. Use of the American Express Corporate Card serves this purpose for employees since both names appear on the charge card.
Accident Notification
If a rented vehicle is involved in an accident, the director of risk management should be notified at x83790 no later than the following business day.
Insurance
For the traveler to be covered by the rental agency's basic insurance, the rental vehicle may not be driven by persons other than the renter or leave the state in which it is rented without the agency's permission.
The following describes the circumstances under which travelers should accept car rental insurance.
|
Renter |
Coverage |
|||
|
LDW/CDW1 |
LIS/ALI 2 |
PAI 3 |
PEC/PEP 4 |
|
|
Carnegie Mellon employee renting within the |
Do not accept Not reimbursed. |
Do not accept Not reimbursed. |
Do not accept Not reimbursed. |
Optional Not reimbursed. |
|
Carnegie Mellon employee renting outside the |
Accept Reimbursed. |
Accept Reimbursed. |
Do not accept Not reimbursed. |
Optional Not reimbursed. |
|
Non-Carnegie Mellon employee |
Optional Reimbursed. |
Optional Reimbursed. |
Optional Not reimbursed. |
Optional Not reimbursed. |
|
1. Loss Damage
Waiver/Collision Damage Waiver: Protects from liability for damage caused by
collision or roll-over. |
||||
Other Ground Transportation
Travelers should select the most cost effective means of grounds transportation, whether shuttle, taxi, limousine or local bus, as needed to travel between business locations.
Private Automobiles
Carnegie Mellon will pay a standard rate per mile for official university travel by private automobile based on the actual driving distance by the most direct route. The standard mileage allowance, defined by the IRS and maintained on the Finance Division Web site at https://www.cmu.edu/finance, is in lieu of all actual automobile expenses such as fuel and lubrication, towing charges, physical damage to the vehicle, repairs, replacements, tires, depreciation, insurance, etc.
In addition to the standard mileage allowance, necessary and reasonable charges for the following automobile-related expenses are allowed: tolls, ferries, parking, bridges, tunnels, and liability and physical damage insurance coverage for driving in foreign countries. Traffic ticket and parking ticket expenses will not be reimbursed.
Other Forms of Transportation
For travelers using railroads, non-local buses or other commercial vessels Carnegie Mellon will pay the cost of the lowest first-class accommodations available for the trip. Reimbursement will not exceed the commercial airfare that would be reimbursable for the same trip.
Lodging
Carnegie Mellon will reimburse a traveler for allowable lodging expenses incurred during university-related travel. The university provides two distinct methods for lodging reimbursement: lodging per diem and actual cost.
A traveler can use only one of these methods for the duration of a trip. Unless a per-diem allowance is claimed for the trip, lodging receipts are required.
See Sponsored Research Travel, p. 3, for additional information regarding travel funded by sponsored projects.
Lodging per Diem
Departmental managers may choose to specify lodging per-diem rates that are lower than those in this policy for budgetary control purposes. If they choose to do so, this should be communicated in advance to the traveler. Lodging per-diem rates presented in this policy represent the maximum per diem reimbursable by the university.
Receipts and detailed documentation are not required when using lodging per diem. The following apply when using the lodging per-diem method of reimbursement:
The university will reimburse lodging expenses based on the per-diem rate for the geographic region where the expense is incurred. The university's reimbursement rate for domestic travel is based on the General Services Administration-maintained Web site of per diems by geographic area, at http://www.gsa.gov/Portal/gas/ep/contentView.do?contentType=GSA_Basic&contentId=17943. Consult that site for the per diem-rate of the destination city or region. The university's rate for foreign travel is based on the U.S. Department of State, which maintains a Web site of per diems by country and locality at http://aoprals.state.gov/content/asp?content_id=184&menu_id=78.
Lodging per diem may be claimed for each night away from your home on university business except where overnight transportation (airplane, railroad, bus, ship or other commercial vessel) is used.
Lodging per-diem reimbursement will not be allowed for the period of travel aboard a ship where the cost of subsistence is included in the fare for passage and stateroom.
Trips Over 30 Days
When estimated travel is for more than 30 consecutive days in one location, or when the circumstances of the travel are such that the traveler can reasonably be expected to incur expenses comparable to those arising from the use of establishments catering to the long-term visitor or from the use of non-commercial facilities, the traveler may choose to be reimbursed either for the actual and reasonable cost of lodging or with a basic per-diem allowance of 60% of the standard rate for the appropriate geographic area. The rate begins with the first day of travel.
Lodging Actual Cost
Lodging Receipts
Unless a per-diem allowance is claimed for the trip, lodging receipts are required. Meals and incidentals on lodging receipts must be itemized separately (see Meals and Incidentals, p. 11). When the method of per diem for meals is chosen, there will be no reimbursement of meals charged to the lodging receipt. A lodging receipt must include all of the following information:
- The name and location of the lodging establishment.
- The dates of stay.
- Separate amounts for charges such as lodging, meals and telephone calls.
Room Charges
Carnegie Mellon reimburses travelers for the single occupancy cost of a standard room. Travelers should always select a hotel that is the most economical for their business trips.
When traveling to a conference, it is appropriate to stay at the hotel hosting the conference, assuming that the daily rate is not unreasonably expensive relative to other alternatives.
Deposits and Cancellations
Hotels normally hold a room without prior financial commitment until approximately 6:00 p.m. on the check-in date (local destination time). In order to hold a confirmed reservation beyond that hour, the hotel will generally require an advance deposit (normally prepayment for one night) or a guarantee by the traveler's credit card. After a deposit is submitted or a guarantee is made, the traveler is responsible for notifying the hotel of cancellation. The traveler will not be reimbursed for the deposit or guarantee penalty if he/she fails to make a cancellation notification unless there are extreme extenuating circumstances beyond the control of the traveler (for example, a canceled flight). Such circumstances must be documented on the expense report.
Some hotels hosting large conferences may require a prepayment irrespective of the guest's arrival time. Such prepayments should generally be charged to the traveler's American Express Corporate Card. If the traveler cannot use the card, or the prepayment is required in excess of ten days before the conference, the prepayment can be made directly by the university to the hotel through submission to Accounts Payable of a Request for Payment form.
Hotel Frequent Guest Programs
Business travelers will not be reimbursed for free accommodations awarded in connection with hotel frequent guest programs.
Laundry
Travelers will be reimbursed for reasonable and actual expenses for laundry services that are necessary due to an absence from home for five or more days or when unusual and documented circumstances mandate these services. These circumstances should be included on the expense report.
Telephone
Travelers will be reimbursed for telephone, fax and computer connection costs that are reasonable and necessary for conducting university business. A reasonable number of personal telephone calls, generally one per day, that allow travelers to stay in contact with their families are also reimbursable.
Meals and Incidentals
Carnegie Mellon will reimburse a traveler for allowable meal and incidental expenses incurred during university-related travel. The university provides two distinct methods for reimbursement: meal and incidentals per diem and actual cost.
A traveler can use only one of these methods for the duration of a trip.
Also see Sponsored Research Travel, p. 3, for additional information regarding travel funded by sponsored projects.
Department managers may choose to specify meal and incidental per-diem rates that are lower than those in this policy for budgetary control purposes. If they choose to do so, this should be communicated in advance to the traveler. Per-diem rates presented in this policy represent the maximum per diem reimbursable by the university. When the method of per diem for meals is chosen, there will be no reimbursement of meals charged to the lodging receipt.
Incidental expenses include fees and tips for persons providing services, such as food servers, hotel housekeeping and luggage handlers. Incidental expenses do not include ground transportation, telephone calls or laundry. These expenses will be reimbursed based on actual costs as described above.
Meals and incidentals on lodging receipts must be itemized separately.
Per-diem Reimbursement
Receipts and detailed documentation are not required when requesting reimbursement of meals and incidentals using the per-diem option. The following apply using the meal and incidentals per-diem method of reimbursement:
Domestic Per-diem Rates
The university will reimburse meal and incidental expenses based on the per-diem rate for the geographic region where the expenses are incurred. The university's reimbursement rate for domestic travel is based on the General Services Administration-maintained Web site of domestic per diems by geographic area, at http://www.gsa.gov/Portal/gsa/ep/contentView.do?contentType=GSA_BASIC&contentId=17943. Consult that site for the per-diem rate of the destination city or region.
Foreign Per-diem Rates
The university's per-diem rate for foreign travel is based on the U.S. Department of State-maintained Web site of per diems by country and locality, at http://aoprals.state.gov/content.asp?content_id=184&menu_id=78.
Because rates for specific localities may change as often as every two months, the traveler must be careful to ensure that the applied rate is appropriate to the actual dates of travel.
Per-diem Meal Reductions
On the days of travel to or from the destination, per diems should be adjusted for the individual's departure and return times, to exclude any meals not incurred during the time of travel using the reduction schedule below.
The university's meal and incidental per diem will be reduced to account for meals furnished at no cost or nominal cost to the traveler. If meal costs are provided in the cost of a conference, those meals should be deducted from the per-diem rate following the reduction schedule below.
The percentage rate for reductions is:
|
Meal |
Amount |
|
Breakfast |
20% |
|
Lunch |
20% |
|
Dinner |
55% |
|
Incidentals |
05% |
Trips Over 30 Days
When estimated travel is for more than 30 consecutive days in one location, or when the circumstances of the travel are such that the traveler can reasonably be expected to incur expenses comparable to those arising from the use of establishments catering to the long-term visitor or from the use of non-commercial facilities, the traveler may choose to be reimbursed either for the actual and reasonable cost of meals or a basic per-diem allowance of 60% of the standard rate for the appropriate geographic area. The rate begins with the first day of travel.
Actual Cost Reimbursement
The university will generally reimburse travelers for three meals a day. On the days of travel to or from the destination, the individual's departure and return times should determine whether a meal was incurred during the period of travel.
While department managers may set lower meal limits than the university guideline, the university suggests the following meal reimbursement guidelines:
- Total meal expense for the day should generally be in line with per-diem levels. Restaurant receipts are required when the total meal expenses for the day exceed the average per-diem rate of $38.
- Individual meals over $40 should include justification.
The university will not reimburse for gratuities that are greater than the accepted standards. (Currently, the domestic standard is 15-20% of the total bill; international standards may vary.)
Expenses for Meals for Others
Travelers sometimes pay for meals for others. These expenses are reimbursable when the name(s) of the meal attendees are listed and the business purpose of the meal is justified. If more than five people besides the traveler are in attendance, the traveler may list only his/her name along with the number of other people at the meal. If a traveler is using the per-diem method for his/her expenses, meals for others will be reimbursed at actual cost provided the attendee(s)' name, their affiliation, the purpose of the meeting and the original receipt or detailed documentation are provided by the traveler.
Meal Receipts
Restaurant receipts, when required, must include all of the following information:
- The name and location of the restaurant.
- The number of people served.
- The date and amount of expense.
Gratuities should be shown on the credit card receipt or restaurant receipt.
Receipts
Required Receipts
Receipts for lodging are always required unless using lodging per diem. All other expenses require dated, original receipts only when each expense is $25 or greater. These receipts must be submitted with expense reports.
Other Expenses
Expenses under $25 (such as taxi fares or tips) do not require receipts. Receipts under $25 should not be submitted with the report. However, the amounts claimed must be accurate.
Lost Receipts
If a lodging or other receipt equal to or greater than $25 is not issued or is lost, a detailed log will serve as sufficient documentation of the actual cost (see example, Appendix A). The university expects that a good faith effort will be made by travelers to collect and retain all required receipts. A traveler should avoid using a detailed log such as Appendix A unless absolutely necessary. Receipts are always the preferred form of documentation.
One-day Travel
In general, trips of less than 50 miles one way do not qualify for reimbursement for an overnight stay. The university, following IRS regulations, does not allow travel meal expense for one-day travel. Per-diem rates may not be used for one-day travel. However, a bona fide business meal may be reimbursed (see Expenses for Meals for Others, above).
Non-business Days
Weekends, holidays and other necessary layover days may be counted as business days only if they fall between business travel days. If they are at the end of a traveler's business activity and the traveler remains at the business destination for non-business reasons, reimbursement is not allowed for the additional days. The only exception is when travel is at a lower total cost if the traveler stays over a weekend or holiday. This case must be explicitly justified on the travel expense report.
Miscellaneous Expenses
Certain miscellaneous expenses essential to the purpose of authorized travel will be reimbursed. Miscellaneous expenses include:
- Meeting Expenses: Registration (if not prepaid), costs of presentations, published proceedings, rental of meeting rooms, and other actual expenses in connection with professional meetings, conferences and seminars will be reimbursed.
- Excess Baggage: Charges for excess baggage are reimbursable only when the traveler is transporting university materials or when the extended period of travel necessitates excess personal baggage.
- Foreign Travel Costs: Actual costs of acquiring passports, visas, tourist cards, necessary photographs, birth certificates, required inoculations, immunizations, health cards and fees for the conversion of funds to foreign currencies are reimbursable if not provided by the university's Corporate Credit Card Program provider, American Express.
Group Travel
A group of ten or more participants traveling to the same destination over the same dates from one or more origin cities may qualify for group travel rates. In order to obtain group travel discounts, meeting planners should contact Carnegie Mellon's preferred travel agents for assistance. In addition, meeting planners must notify the university's Office of Risk Management, at x83790, for Travel Accident Insurance provisions related to group travel. Price breaks related to group travel must be applied against the same Carnegie Mellon business or travel expense.
Sharing Expenses with External Organizations
Travelers are encouraged to combine university travel with other business if travel expenses can be shared with other organizations. Travelers are responsible for seeking reimbursement for expenses payable by others. If a traveler is taking a trip payable jointly by Carnegie Mellon and another entity, Carnegie Mellon will reimburse its share of the actual expenses necessary for university business. Fares greater than coach fare (first class, business class, etc.) cannot be used as the basis for prorating air travel costs. When an outside organization pays for lodging or meals, the traveler may not claim per diem. In no case may the reimbursement to the traveler from all sources exceed the total expenses incurred by the traveler.
Where travel expenses are being shared with external organizations, a duplicate copy of the receipts will suffice if the expense report justification field contains a detailed explanation of which organization is paying the balance of the expenses.
Combining University
Carnegie Mellon does not pay travel expenses that are not required for official university business.
Indirect Routes
If the traveler takes an indirect route or interrupts a direct route for other than university business, reimbursement for air fare will be at either the actual charge or the charge that would have been incurred by traveling the direct route by the most economical means, whichever is less.
Rental Cars
Any personal portion of the cost of a rental car must be subtracted from the total rental bill before requesting reimbursement. The personal portion is calculated by prorating the cost of the rental over the number of days for personal use and number of days for business use.
Insurance
If the traveler accepts extra insurance cost for a domestic car rental in order to be covered during the personal portion of the trip, the entire cost of the insurance coverage for the entire rental period will be a personal expense and not reimbursable. However, if the rental occurs in a foreign country, the cost may be prorated.
Travel Expenses of Spouse and Others
In general, the expenses of a spouse, family or others accompanying the business traveler are not reimbursable.
Spouse's Role
The university will not reimburse spouse's travel expenses when a spouse or other person attends a meeting or conference and has no significant role or performs only incidental duties of a clerical, secretarial or medical nature. Such attendance does not constitute a valid university business purpose.
When a spouse who attends a function has a significant role in the proceedings or is involved in fundraising activities, this constitutes a valid university business purpose. Prior to travel for fundraising purposes, all reimbursed spousal travel must be approved by the appropriate vice president or dean. In such cases Carnegie Mellon will reimburse the business traveler for the spouse's non-personal expenses directly resulting from travel on university business. The business purpose for the spouse's expenses must be stated on the expense report. Other expenses for spouses of travelers, if reimbursed as an approved exception, are taxable and included on the employee's payroll records as taxable income, as well as charged to an unallowable account.
Hotel Rates
When a double hotel room is occupied by the business traveler and others whose attendance does not constitute a business purpose, Carnegie Mellon will reimburse at the single room rate. In all cases, only reasonable and necessary accommodations will be reimbursed.
Visitors Traveling to Carnegie Mellon
If a guest is visiting Carnegie Mellon for business purposes and Carnegie Mellon has agreed to reimburse the guest for travel expenses, the guest may request reimbursement under this policy and avoid taxable income reporting under the university's accountable plan. Any guest, visitor or consultant requesting reimbursement but not substantiating expenses as required under this policy will be subject to taxable income reporting on IRS Form 1099 and may be subject to withholding of federal income taxes from the reimbursement.
Payments to Local Hotels and Transportation Services
If a guest is visiting Carnegie Mellon for business purposes, and Carnegie Mellon has agreed to provide lodging and local transportation, payment for such expenses can be made directly by the university to a local hotel or licensed transportation service. The guest may also pay for expenses directly and submit an expense report following the provisions of this policy.
Contact
General questions related to this policy should be directed to Financial Services at x8-5158.
Refer to Carnegie Mellon's Non-travel Business Expense Reimbursement Policy for questions about expense reimbursements not related to travel.
Other Sources of Help
Accounting Office, x82087
Office of Risk Management, x83790
Office of Sponsored
Research, x82091
Related Web Sites
Carnegie Mellon's Finance Division (for forms, etc.):
https://www.cmu.edu/finance
Carnegie Mellon's Purchasing Services and Supplier Management (for preferred
suppliers):
www.cmu.edu/ba/business/purchasing/apt/psd/index.html
General Services Administration domestic per diems:
http://www.gsa.gov/Portal/gsa/ep/contentView.do?contentType=GSA_BASIC&contentId=17943
U.S. State Department per diems by country and locality:
http://aoprals.state.gov/content.asp?content_id=184&menu_id=78
Currency converter:
www.oanda.com/converter/classic
U.S State Department travel advisories:
travel.state.gov/travel/cis_pa_tw/tw/tw_1764.html
