17.11.1 General Guidelines
Reimbursement for expenses must be closely tracked and monitored by each administrator. Expenses should be budgeted annually and tracked for accountability and control.
Typically, payment or reimbursement is made through one of two methods, either out-of-pocket expense reimbursement (check or cash) or through a purchase order to a vendor. Out-of-pocket expenses may be covered through a cash advance.
17.11.2 Cash Advances
A cash advance may be taken for travel or other College-related purchases for which a cash advance is more appropriate. Cash advances are requested according to the College Purchase Order Policy and Procedures guidelines. .
Cash not used or amounts which exceed the authorized expense reimbursement amount must be returned to the Business Office within one business day. Non-returned funds will result in individual payroll deduction.
17.11.3 Expense Reports and Reimbursement
A Purchase Order for reimbursable expenses must be approved via policy guidelines prior to employee purchasing. Expenses must be recorded on an Expense Report to which all receipts are attached. The Expense Report must be approved by the supervising administrator prior to submission to Accounts Payable for reimbursement. Reimbursement requests must be submitted within 30 calendar days from the date expenses were incurred . Timely reimbursement is essential for budget tracking, accounts management, and efficient fiscal control. Requests for Expense Reimbursement received after the 30-day deadline may be denied based on budgetary constraints.
17.11.4 Reimbursements for Non-pre-approved Spending
Goods and services are purchased through College Purchase Policy and Procedures via Purchase Order or through a pre-approved cash transaction. When an item is purchased by an individual without preapproval, the individual is not guaranteed reimbursement. College personnel are strongly advised to receive approval prior to any transaction which will require reimbursement. Petty cash shall not be used to circumvent normal purchasing procedures and approvals.
As a Non-Profit 501(c)(3) corporation, the College does not pay sales tax. A copy of the Sales Tax Exemption Certificate may be used when making purchases on behalf of the College. As a general rule, the College does not reimburse sales tax.
17.11.5 Business Travel
Business travel may be made using a college vehicle or a personal vehicle. Personal transportation should be approved in advance by the supervising administrator. If the trip is over 150 miles round-trip, every effort should be made to secure a rental vehicle from the Vehicles Manager. Travel by air or a commercial conveyance is appropriate when it is the most inexpensive mode. When commercial transportation is not the most economical mode, it should not be used without the approval of the supervising administrator. When a personal vehicle is used in lieu of a College vehicle for official College business, reimbursement will be made at the rate of 50¢ per mile, assuming the traveler bears gasoline and related expenses.
17.11.6 Commercial Lodging
When out of town business travel requires an overnight stay, the preferred lodging is with personal or College friends and Christian families in the travel area. This affords an opportunity to broaden the College’s public relations and allows for personal communication with RC’s constituency. When personal lodging is unavailable or impractical, commercial lodging will be reimbursed if pre-approved by the supervising administrator. Selected lodging and meals must follow the guidelines set below for either an advance or reimbursement. Unreasonable personal luxury is unacceptable and unnecessary expenditures will not be reimbursed.
All cash advances (i.e. per diem) must be accounted for by providing expense receipts with the exception of incidentals less than $5.00 per day.
All cash advances must be approved by the supervisor and submitted for payment one week prior to travel via check request. Check request is to include the per diem allowance printed from the website (http://www.gsa.gov/portal/content/104877), number of days (full and partial), and location of the conference (city and state).
Any Cash advance funds that are not spent or that do not have the proper receipt (with the exception of $5.00/day incidentals) must be returned to the finance office within 3 business days following travel. If receipts are not provided within 2 weeks after travel, a final accounting will be prepared and any overage may be deducted from the next payroll check.
The following business expenses are eligible:
- Travel Expense
- Automobile Mileage (based on MapQuest document, less normal commute) NOTE: if round trip mileage is over 150 miles, a rental vehicle must be requested.
- Parking/Tolls
- Lodging
- Tips
- Business Meals (in accordance with our per diem rates; room service excluded)
Exception: Those employees who have credit cards issued to them are not eligible for a cash advance; these individuals must use their credit card for business travel/incidentals and submit receipts for each charge. All other requirements listed above apply.
17.11.7 Reimbursement for Professional Dues, Memberships, and Licensing
These expenses include costs relating to professional certifications, credentials, and licensing. Membership costs include professional and specialized organizations, associations, and institutions.
Professional dues, licensing, and memberships may be reimbursed only under the following conditions:
- Personal or institutional licenses, credentials, or certifications are a “requirement” for the employee to perform the task for which they have been hired. Retaining an existing professional status not required for job performance is not sufficient reason for institutional reimbursement.
- Professional dues, memberships, and licensing, either personal or institutional, must provide sufficient benefit to the institution to warrant the expense. Memberships must be scrutinized closely for return on investment.
- All associated fees must be approved and budgeted prior to incurring the expense.
17.11.8 Employee Parties and Receptions
Employee parties and receptions at the department level are at the personal expense of individuals within the department. Rochester University does not reimburse individuals for food, supplies, etc. for departmental parties and receptions.