Reimbursable Travel Expenses

A. Transportation 

Commercial Transportation - Travelers should use the most economical mode of available transportation that is consistent with the purpose of the trip. Whenever possible, travelers should take advantage of excursion rates or other airline discounts. 

Air and train travel other than coach class will be reimbursed only:  

• when necessary because it is the only service offered between two points;
• when other space is unavailable and reasonable efforts to obtain coach service have been made;
• when first class night fare is no more costly than the day coach fare;
• when schedules, routing changes, or cancellation of service make such travel necessary; or
• when such accommodations are necessary for approved medical reasons.  

When a travel class other than the most economical is used, an explanation must be attached to the Expense Report. In the absence of an explanatory statement, reimbursement will be reduced to the coach or standard fare for the service used. Unusually expensive methods of commercial transportation, such as airtaxi service, should be used only in special circumstances and must also be explained in a statement attached to the Expense Report. 

Private Automobiles - Travelers may wish to use their own automobiles to save time, transport equipment, or reduce the cost for a group traveling to a common destination. The College will reimburse the vehicle's owner by applying a standard rate per mile to the actual driving distance by the most direct route. This mileage allowance covers all transportation and operating costs. Tolls and reasonable parking charges will be reimbursed in addition, but repairs to the vehicle and other similar costs, whether they result from the traveler's acts or the acts of others, will not be reimbursed, unless subject to collision insurance as described in section 11. Individuals who are authorized for reimbursement on a continuing basis should request reimbursement monthly, attaching to the request a trip itinerary showing dates,destinations, and individual mileage schedules. The College will not reimburse employees for commuting expenses between home and their normal place of work. 

Travelers who choose to use their own automobiles on a trip for which air travel is more appropriate will be reimbursed for the actual miles the automobile is driven at the standard rate per mile. This reimbursement may not, however, exceed the coach air fare to the destination, plus airport transportation costs. If two or more people travel together for the College by automobile, the maximum reimbursement is the actual miles the automobile is driven at the standard rate per mile, plus toll, parking fees, etc. is the sum of the coach air fare and ground transportation costs for all the official travelers. 

Automobile Rental - Travelers may wish to rent an automobile to save time or cost. Reimbursable auto rental costs include the daily rental fee, mileage fee, gasoline charges and tolls. 

No additional insurance should be purchased. The College has hired auto insurance that applies to all vehicles rented using a College purchase order, a direct-bill account or the College corporate credit card. When the corporate VISA card is used, there is additional primary car rental insurance provided.  

Miscellaneous Transportation Expenses - Reasonable expenditures for limousines, taxis, and public transportation for service to and from airports and railroad stations, between appointments, and between hotels and meeting places are fully reimbursable, as are reasonable tips for the service. 

Food and Lodging 

Charges for food, lodging and incidentals are reimbursable according to academic and administrative standards and may vary depending on the nature of the travel-official travel, professional development travel, team travel, scouting trips.

Receipts are not required for meal expenses of $25 or less per day. Requests for per diem reimbursement for food must state the number of days traveled, with fractional days rounded to the nearest quarter. Travelers requesting per diem reimbursement must substantiate the dates and place of the travel. Airline tickets are normally used to provide this substantiation. Nonworking weekends and holidays may be counted as business days only if they do not begin or end the trip.

Travelers should use standard accommodations in reasonably-priced hotels and motels and eat in restaurants or hotel dining rooms of equivalent quality.

Original hotel bills are always required as documentation for reimbursement of lodging expenses. (See section 10 for discussion of meals purchased for others).

Gifts in Lieu of Lodging

In general, travelers may be reimbursed for modest gestures of appreciation for individuals who gratuitously provide meals, lodging or other reimbursable items on official travel. A receipt for the purchase should be submitted with the Expense Report. Travelers may not, however, charge gifts in lieu of lodging to federal grant or contract accounts, because government regulations prohibit charging gifts to federal projects.

Other Travel Expenses

Registration Fees - Registration fees will be paid directly to the sponsoring organization upon submission of a properly completed Check Request form with documentation attached. These fees should be listed on the Expense Report, but no additional documentation will be required.

If registration fees are not prepaid, the College will reimburse travelers for registration fees and conference materials when receipts are submitted with the Expense Report. If a receipt cannot be obtained, conference brochures listing costs or other documentation for the expenditure should be submitted.

Miscellaneous Travel Expenses

Miscellaneous reimbursable travel expenses include:

• telephone calls necessary to obtain transportation and hotel reservations;
• telephone calls (using the most economical method of calling) allowing travelers to stay in reasonable contact with their office or family (frequent travelers should obtain a College calling card through Colleen Holliday, ext. 4160);
• expenses for baggage handling and storage;
• required clerical services and/or internet services;
• necessary laundry expenses (emergency situations or long-term stays); and
• tips for porters and bellhops.

   

Travel expenditures not normally reimbursable include:

• costs incurred by unreasonable failures to cancel transportation or hotel reservations;
• fines;
• lost or stolen tickets, cash, or property;
• accident insurance premiums;
• in-room movies/games, fitness centers; and
• expenses not directly related to, or necessary for, the performance of the travel assignment.

   

Joint Expenses

If a group of persons traveling together for Hamilton incurs joint expenses to be reimbursed from the same source, then, for convenience, some or all of those joint expenses may be paid and reported by one traveler.

Tax Exemption

When one trip combines two or more purposes and the traveler is eligible for expense reimbursement from more than one source, costs of the trip should be equitably distributed among all sponsors. Travelers are responsible for seeking reimbursement for expenses payable by institutions other than Hamilton.(See section 5 for a discussion of completing an Expense Report for traveler reimbursed by more than one organization).

Expenses in Foreign Currencies

Fluctuating exchange rates make reimbursement for foreign travel somewhat complex. Hotel and dining bills paid with a credit card will be charged in the foreign country's currency, and the credit card company will convert the bill to U.S. dollars before billing the traveler. To insure accurate, fair reimbursement, a copy of the credit card bill in dollars should be submitted with the request for reimbursement, in addition to the original charge slip in the foreign currency. If waiting for the bill in dollars from the credit card company would delay accounting for an advance, travelers should account for all other expenses within 30 days of return, but may request reimbursement for charged items at a later time.

Taxability of Reimbursements

Travelers who comply with the policies and procedures set forth in this manual,keep accurate daily records, obtain the required receipts, and submit signed Expense Reports to the College are not also required to report and substantiate travel advances and reimbursements on their federal income tax returns. Nor is the College required to report the amounts of such advances or reimbursements to the Internal Revenue Service as income to the traveler. On the other hand, unsubstantiated advances and reimbursements may be reportable as income by the traveler, and the College under certain circumstances may have to notify the IRS of such payments. If an advance and reimbursement are reported as income and the traveler claims a deduction for them, the IRS may disallow deductions claimed for travel expenses that are not adequately substantiated. It is, therefore, in each traveler's best interest to submit assigned Expense Report and appropriate receipts for each trip.

As discussed in section 9, the College is subject to a different set of legal requirements for reimbursement of moving expenses, which it must report to the Internal Revenue Service.