Univ Policy on Travel

Travel, Entertainment and Other Business Expenses policy applies to all faculty, staff and students who incur expenses while engaged in University business or related travel. To safeguard the University’s interest, every effort should be made to encourage conservative use of University resources for business travel and entertainment.

The University will only reimburse expenses that have been incurred. Where sponsor, agency, or other regulations are more restrictive and require reimbursement other than prescribed by this policy, the sponsor, agency, or other regulations will apply.

Duquesne University ’s travel, entertainment and other business expense reimbursement program meets the Internal Revenue Service (IRS) definition of reimbursable expense. As a result, expenses that conform to this policy are not reported as taxable income to the individual. Certain expenditures that do not conform to this policy will not be considered reimbursable under policy. Items of a personal nature incurred while traveling shall be carefully segregated from University expenses and are not reimbursable.

Division Vice Presidents or their designees have sole authority to approve exceptions to provisions of this policy. Approved exceptions must be in writing and submitted when business expenses are sent to the Accounts Payable Department. Approved exceptions must be explicitly justified as beneficial to both the University and the individual and generally require the recommendation of the individual’s supervisor.

All travel, entertainment and other business-related expenses must be made within the ethical and legal limits as defined by industry, state, and federal regulations. The University will not assume any responsibility for commitments made outside those ethical legal boundaries.

When two or more employees of the University, while traveling together at University expense jointly incur expenses, except in unusual circumstances, each shall pay and separately record his/her own expenses.

This policy will be administered by those individuals who are authorized to approve existing statement forms of other employees.

It is the responsibility of every employee engaged in travel, entertainment and other business related expenses to:

Verify that all expenses being paid or reimbursed by the University are valid and conform to the provisions established in this policy, and understand that requests lacking required documentation will not be reimbursed.

Ensure that expenses submitted for reimbursement have not been previously paid through a business expense report, Travel Cash Advance, or by an outside organization.

An individual shall not approve his/her own expenses. In addition, approvals may not be granted by any subordinate within the direct reporting structure of the individual requesting the expenditure or reimbursement.

Submit all forms related to his/her travel within 30 days of completion of travel or business event. The employee incurring expenses may delegate responsibility for preparation of the appropriate forms but will always retain accountability for ensuring all travel, entertainment, or business expenses are in accordance with this policy and in compliance with sponsor, donor, and University requirements.

Administrator/Supervisor.

Those individuals who are authorized to approve travel, entertainment, or business expenditures of other employees will administer this policy. Expenses which appear to be excessive or unusual in relation to the nature of the business travel shall be investigated prior to approval. Explanation of any such expenditure must be included on business expense reporting before submission to Accounts Payable. If using a university Procurement Card, submit Transaction Detail with notes by T&E report. If using personal credit card or for “out of pocket” expenses, submit Report of Business Expense.

Transactions and forms related to travel, entertainment, or business expenses must be approved by next level supervisor. The authorized approver is responsible for verifying the purpose of the expense is valid and directly related to official University business.

Accounts Payable.

All forms related to travel, entertainment or business expense must be sent to the Accounts Payable Department within 30 days of return to campus. Accounts Payable must verify that expenses are reasonable and meet the following criteria:

Information contained on Transaction Detail with notes by T&E report or Report of Business Expense and the accompanying support documentation is complete and in accordance with the policy.
Expenses conform to any requirements imposed by the Internal Revenue Service (IRS.)
Expenses are charged to proper accounts.
Expenses have been reviewed/approved by next level supervisor.

The following procedures for travel, entertainment and business expense reimbursements provide:

A clear and consistent understanding of Duquesne University’s expense reimbursement policy.

Ensure compliance with applicable federal regulations and sponsor terms.

Explain requirements that promote the reasonableness of costs incurred by the University for travel, entertainment and other business expenses.

Certain expenditures that do not confirm to this policy will not be considered reimbursable under policy. Such items include but are not limited to:

Personal grooming services, such as barbers, hairdressers and shoe shines

Car rental insurance purchased for domestic travel

Membership to private clubs

Fees for frequent flier programs and other similar awards for hotel and car rentals

Hotel Amenities: i.e. Fitness and recreational fees, including massages and saunas ; In -room movies

Insurance costs, such as life insurance, flight insurance, personal automobile insurance and baggage insurance

Loss or theft of cash advance funds, airline tickets, personal funds or property

"No-show" charges for hotel and car service. See Section 7 - Lodging

Parking tickets or traffic violations

Personal automobile repairs

Personal credit card annual or late fees

Personal telephone charges in excess of reasonable calls home, generally one per day

Upgrades (air, hotel, car, etc.)

Spouse or guest travel See Section 8 - Meals and Incidentals

Any questions, concerns, or suggestions regarding this policy may be directed to the University Controller, ext 6592.

For purposes of this policy, domestic travel is any travel within and between any of the 50 states of the United States.

International travel is defined as any travel outside the United States. This includes travel to U.S. territories (such as Puerto Rico) and to neighboring countries (such as Mexico or Canada.)

Travelers should make reservations as soon as travel plans are finalized in order to obtain advance purchase discounts. Substantial discounts may be obtained when a Saturday night stay is included in the trip. When convenient, University travelers may wish to consider this option. However, the additional cost for lodging and meals should not exceed the cost savings for the discounted airfare.

Employees are expected to use the lowest airfare available. Exceptions may be allowed if written approval is secured in advance. With prior approval, the following exceptions may be allowed if the lowest-priced airfare would : Require travel during unreasonable hours

Be inadequate for the medical needs or physical conditions/disabilities of the traveler.

Documentation of this approval must accompany the related business expense reporting. Divisional vice president will approve exceptions for general fund accounts and director of Sponsored Research will approve exceptions for grants and sponsored travel.

Business class is acceptable when it does NOT cost more than the lowest available Coach class.

Traveling employees may retain frequent flyer program benefits. However, participation in these programs must not influence flight selection that would result in cost to the University beyond the lowest available airfare as defined in policy.

The University does not reimburse travelers for tickets purchased with frequent flier miles.

For electronic tickets, obtain proof of payment from travel agent, print receipt from online Internet purchase, or obtain a passenger coupon at the ticket counter. Receipts should include dates, destinations and amounts.

Passenger copies of transportation tickets (taxis, shuttle service, etc.) are required. Receipts should include dates, destinations and amounts.

The University 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. The appropriate Vice President must approve membership as recommended by the traveler’s division head.

A University procurement card or personal credit card is generally required for payment of transportation at time of booking. If transportation tickets are purchased with personal funds in advance of the trip, travelers may be reimbursed by submitting a Report of Business Expense report prior to the start of their trip.

The University will not reimburse travelers for personal items lost while traveling on business.

The transportation carrier is ultimately responsible for retrieving and compensating for lost baggage.

When traveling with heavy or bulky materials or equipment necessary for business

Airlines occasionally offer free tickets or cash allowances to compensate travelers for delays and inconveniences due to overbooking, flight cancellations, changes of equipment, etc. Travelers may volunteer for denied boarding compensation only if the delay in their trip will not result in any interruption of business or any additional costs to the University.

Unused transportation tickets or flight coupons must never be discarded or destroyed as these documents may have a cash value. To expedite refunds, unused or partially used tickets must be returned immediately to the local agency office that issued the ticket. It is the employee’s responsibility to understand the refund policies for selected transportation carrier. Follow link to view carrier policies. www.travel.duq.edu/travelinfo.html

For information on federal requirements for air travel to foreign countries when using sponsored funds. See Section 11 - Sponsored Research.

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 when avoidance of travel is recommended will have Travel Warnings as well as Consular Information Sheets.” State Department’s web site for travel advisories is

Notification of travel to countries under State Department Advisory must be made to Risk Management Office (x4895) to ensure proper insurance coverage for the traveler. Information on employee business travel insurance is available from the Benefits Office, (x6575.)

The cost of currency exchange fees is reimbursable. The following web converter located at http://www.oanda.com/converter/classic can assist in currency exchange. Choose the “typical credit card rate parameter” to determine the correct exchange rate to enter on the expense form. Currency calculation must be backdated to reflect actual date money was exchanged.

The University will reimburse the traveler for the cost of renting a mid-size, intermediate, or compact car and for automobile-related expenses. The University has discounted rates available at various Car Rental Agencies. The following Purchasing Department web site maintains current car rental agreements. http://www.travel.duq.edu/auto.html

Mileage is not reimbursable for rental vehicles. 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 "Duquesne University" along with the name of the traveler on the rental agreement. When possible, the University’s Procurement Card should be used as payment for vehicle rental since both names appear on the charge card.

Travelers should rent a car to their destination when driving is more cost-effective than other means of transportation.

When picking up rental car, travelers should check with the rental car agent for any promotional rates, last-minute specials, or free upgrades.

The physical condition of the rental vehicle should be inspected prior to leaving the rental lot. Any damage found should be reported to the car rental agency before the vehicle is accepted. Damage should be documented on the car rental agreement to avoid possible dispute over damages for which the University is not responsible.

When renting vehicles for University business, it is not necessary to purchase any auto insurance offered by rental agencies.

Original rental agreement and any associated gasoline receipts must be submitted with business expense reporting.

Employees will not be reimbursed for traffic citations they receive while on University business.

Travelers are responsible for canceling rental car reservations if travel plans change.

When renting vehicles for University business within the United States, it is not necessary to purchase any auto insurance offered by rental agencies. The University’s auto insurance policy provides coverage. However, this coverage has a $1,000 deductible. In the case of an accident, the driver’s department budget will be responsible for payment of the deductible.

For the traveler to be covered by the 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 car rental agency's permission.

When renting vehicles for University business outside of the United States, the additional auto insurance coverage should be purchased through the car rental agency.

Travelers who are out-of-town on University business, but who rent vehicles for personal reasons, must rent vehicles in their own name with their own credit card, and will assume all liability for any accidents that they may incur.

Taxi, bus, subway, or shuttle will be reimbursed at actual cost. Receipts should include dates, destination and amounts. Employees traveling to the same location should share ground transportation to and from the airport whenever possible.

Limousines or car services should be used ONLY when valid business reasons preclude the use of more economical modes of transportation.

A privately owned vehicle may be used for business travel provided the vehicle is insured by the private owner and the individual using such a vehicle has a valid operator’s license. It is expressly understood that while using a privately owned vehicle, the operator assumes all responsibility for accidents to the extent of the operator’s insurance coverage.

Duquesne University 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. Under normal circumstances, mileage is computed from the traveler’s normal place of business to the destination and return to the traveler’s normal place of business.

The standard mileage allowance, defined by the IRS and maintained on the Controller’s Web site at http://www.controller.duq.edu/ap-mlg.htm is in lieu of all actual personal automobile expenses such as fuel and maintenance, 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, and parking. Traffic ticket and parking ticket expenses will not be reimbursed.

Duquesne University will reimburse a traveler for allowable lodging expenses incurred during University-related travel.

All lodging receipts are required. Meals and incidentals on lodging receipts must be itemized separately. A lodging receipt must include all of the following information:

The name and location of the lodging establishment.

Charges for lodging, meals, telephone calls, etc. should be itemized on receipt.

The University 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.

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 is 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 University Procurement Card. If the traveler cannot use the card, and prepayment is required in excess of ten days before the conference, the prepayment can be made directly by the University to the hotel by submitting an Authorized Payment to Accounts Payable.

Travelers will be reimbursed for reasonable and actual expenses for laundry services that are necessary. These circumstances should be documented on the expense report.

The cost for in-room movies is the responsibility of the traveler and will not be reimbursed by the University.

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 is also reimbursable. Contact the Telecommunications Department (x6059) to inquire about business calling options or visit http://www.telecom.duq.edu/cellpagers.html

The University will reimburse a traveler for allowable meal and incidental expenses incurred during University-related travel. The University provides two distinct methods for reimbursement: PER DIEM or MEAL ACTUAL COST. A traveler can use ONLY one of these methods for the duration of a trip.

The per diem allowance does not include incidental expenses such as ground transportation, telephone calls, internet connections, baggage handlers, hotel housekeeping, or laundry. These expenses will be reimbursed based on actual costs as described above. Per Diem allowance includes meals and tips for food service handlers at restaurants.

Receipts and detailed documentation are not required when requesting reimbursement of meals using the per-diem option.

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 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.

Meal	Amount
Breakfast	$10
Lunch	$15
Dinner	$20

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 occurred during the period of travel.

Total meal expense for the day should generally be in line with per-diem levels.

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.

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.

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 for lodging are always required. All other non-meal expenses require dated, original receipts. Receipts must be submitted when reporting business expenses.

The University expects that a good faith effort will be made by travelers to collect and retain all required receipts. If a receipt is lost, a detailed explanation of expense is required. Receipts are always the preferred form of documentation.

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 when reporting business expenses.

Certain miscellaneous expenses essential to the purpose of authorized travel will be reimbursed.

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.

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 Duquesne University and another entity, the University 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. Under no circumstances 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 your business expense reporting contains a detailed explanation of which organization is paying the balance of the expenses.

Duquesne University does not pay travel expenses that are NOT required for official University business.

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.

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.

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.

In general, the expenses of a spouse, family member or guest accompanying the business traveler are not reimbursable. The University will not reimburse spouse/personal guest travel expenses when a spouse/personal guest attends a meeting or conference and has no significant role or performs only incidental duties. Such attendance does not constitute a valid University business purpose. Spouse/personal guest expenses may not be charged directly to the University and then later reimbursed to the University by the individual. These are considered personal expenses.

When a spouse/personal guest attends a function and 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/personal guest travel must be approved by the appropriate vice president or dean. In such cases Duquesne University will reimburse the business traveler for the spouse's/personal guest non-personal expenses directly resulting from travel on University business. The business purpose for the spouse/personal guest expenses must be stated when reporting business expenses. Other expenses for spouses/personal guests of travelers, if reimbursed as an approved exception, are taxable and included on the employee's payroll records as taxable income.

When a double hotel room is occupied by the business traveler and others whose attendance does not constitute a business purpose, Duquesne University will reimburse at the single room rate. In all cases, only reasonable and necessary accommodations will be reimbursed.

If a guest is visiting Duquesne University for business purposes and the University has agreed to reimburse the guest for travel expenses, the guest may request reimbursement under this policy. 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.

If a guest is visiting Duquesne University for business purposes, and the University 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 a reimbursement request following the provisions of this policy.

On occasion, it is appropriate to provide a meal or reasonably priced entertainment for business contacts. These events must be related to University business and the job responsibilities of the University representative.

Definition. To qualify as entertainment under IRS guidelines, entertainment expenses must be “directly related to” or “associated with” business. Substantial business discussion must take place immediately before, during, or after the entertainment.

All entertainment expenses, including local entertaining and entertaining while traveling must be itemized when reporting business expenses.

Expenses are generally reimbursable for entertaining associates, donors and friends of the University when doing so benefits the mission of Duquesne University.

Sporting event tickets

Concert and theatre tickets

Transportation to/from the event

Meals and beverages consumed at the event

The following documentation is required by the IRS when documenting business and expense reports: Date(s) entertainment occurred

Who was entertained? Persons or group (Names, Titles, Business Relationship)

Why? Business purpose/reason for entertaining

Retail purchases of supplies, books and other low-cost items required for business purposes.

Expenses associated with business meetings as long as they are reasonable and directly associated with University business.

Expenses incurred by University employees, including employees who incur expenses on behalf of another (for example, a student,) or non-employees. These may be reimbursed from university funds if the expenditures have a direct connection with University functions and business.

Reasonable expenses for improvement of working conditions, employer-employee relations and employee performance recognition. Examples of items in this section include employee morale activities such as a holiday party, summer picnic, employment anniversary celebration or retirement party. It is important to identify on the expense report the purpose of employer-employee relations expenditures and the names of individuals or groups involved.

All entertainment expenses must comply with the policies and procedures of the University. In addition, if grants or contract agreements outline additional policies over those of the University, those policies must also be adhered to.

In accordance with OMB Circular A-21, “Cost Principles for Educational Institutions”, the following items may not be charged to any Federally sponsored grant, contract or other agreement with Duquesne University: Section J.2 - “Costs of alcoholic beverages are unallowable.”

Section J.15 - “Costs of entertainment, including amusement, diversion and social activities and any costs directly associated with such costs (such as tickets to shows or sports events, meals, lodging, rentals, transportation, and gratuities) are unallowable.”

In the event that the program is sponsored by an entity other than the Federal government, please consult the specific terms and conditions of the awards to determine the allow ability of such costs. If questions remain, they should be addressed to the Office of Research at x6326.

All travel costs charged to grants and contracts, including transportation, lodging and meals, must be reasonable and in accordance with the general policies of Duquesne University, as well as the sponsor as outlined in the specific award agreement. Travel policies of federal and non-federal sponsors may vary. In the event that the sponsor of the program requires specific expenditure policies that are more restrictive than University policy, the sponsor’s requirements must be met.

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 Research at x6326.

Advance Approval. Sponsored programs through various federal agencies may require that foreign travel, even if included in the award budget, be approved by the sponsoring agency. These advanced approvals may be required as many as 90 days in advance of the travel. Therefore, travelers to foreign countries must consult the terms of the award and/or consult the administrative office of the sponsoring agency, to determine whether pre-approval of the foreign travel is required. Documentation of the approval, where required, must be maintained on file.

Air Travel. Federal requirements under the “Fly America Act” state that domestic grantees must use U.S. flag carriers to the maximum extent possible when commercial air transportation is the means of travel between the United States and a foreign country of between foreign countries. This requirement shall not be influenced by factors of cost, convenience or personal travel preferences. The detailed implementation practices adopted to conform to the Fly America Act may differ among Federal agencies. Accordingly, individuals traveling abroad should consult the sponsor’s guidelines and/or contact the Office of Research at x6326 to ensure compliance with the respective agency requirements.