UNIVERSITY OF PITTSBURGH POLICY 05-07-01
CATEGORY: FINANCIAL AFFAIRS
SECTION: Business Expenses
SUBJECT: Travel and Business Expenses
EFFECTIVE DATE: June 1, 2009 Revised
PAGE(S): 19
TABLE OF CONTENTS QUICK LINKS
I. SCOPE
II. DEFINITIONS
III. POLICY
A. General
2. Minimum value for reimbursement requests
3. Expenses paid by an outside organization
B. Payment Processing Department responsibility
F. Charges to restricted funds
1. Meals or events that include primarily University employees
2. Organized business meetings and official University events that include non-
3. Business meals that include non-University employees
6. Membership dues and professional license fees
4. Travel with spouse/personal guest
5. Combined personal/business travel
7. Air travel
a. Airport limousines, courtesy shuttles and taxis
b. University Fleet Services vehicle rental
c. Bus charters
d. Commercial vehicle rental
e. Personal vehicles used on University business
9. Other modes of transportation
10. Meals while in travel status
11. Lodging while in travel status
13. Communication while in travel status
1. Submission
2. Foreign travel currency exchange rates
a. When are receipts required?
b. Quality of receipts
2. University Procurement card (Policy 05-02-12)
3. Direct Payment to service providers
IV. REFERENCE
The University of Pittsburgh's Travel and Business Expense Policy applies to all faculty,
staff, students and others (e.g., candidates for employment including spouses,
volunteers, visiting faculty/lecturers, consultants, prospective students, etc.) who incur
expenses while engaged in University business or related travel and who intend to
receive reimbursement from the University. The policy establishes responsibilities and
guidelines for ensuring that travel and business expenses are valid, necessary,
reasonable, and in compliance with federal and state regulations and University
accounting procedures. This policy pertains to travel and business expenses for all
sources of University funds including unrestricted, restricted, endowment, student loan,
plant funds, and discretionary funds.
A. Request for reimbursement
This policy applies to travel and business expenses, regardless of the processing or
payment method. Therefore, the general term “request for reimbursement” is used
throughout this policy to refer to both the paper Travel and Business Expense
Report (Form 0060) method to request reimbursement and the online PRISM Internet
Expense Application method to request reimbursement.
B. Requestor
The term requestor refers to any faculty, staff, student or other person (e.g.,
candidate for employment including spouse, volunteer, visiting faculty/lecturer,
consultant, prospective student, etc.) who incurs expenses while engaged in
University business and who requests reimbursement for those expenses from the
University.
C. Approver
An approver must be a University employee who is higher in the requestor’s
organizational hierarchy and knowledgeable of the requestor’s work performed and
expenses incurred.
III. POLICY
The University will reimburse for approved expenses incurred while on University
business and/or related travel when the expense is:
- actual and reasonable;
- incurred/paid by the requestor;
- necessary in the performance of University business;
- supported by a valid proof of expense, such as a cash or other original
receipt unless otherwise provided in this policy, and;
- in compliance with all of the conditions established in this policy.
2. Minimum value for reimbursement requests
The total of the request for reimbursement must not be less than $5. Expenses
under $5 may be added to a subsequent request for reimbursement, or be
reported as a miscellaneous deduction on Schedule A of Internal Revenue Service
(IRS) Form 1040 as an unreimbursed business expense.
3. Expenses paid by an outside organization
Expenses incurred by an individual solely for the benefit of an outside organization
where the individual is acting in a consulting, advisory, or other capacity not
directly related to their University responsibilities are considered personal
expenses and will not be reimbursed. In addition, such expenses may not be
charged to a University account, and then later reimbursed to the University. It is
the responsibility of the individual to obtain reimbursements or expense advances
directly from the outside organization.
The University will reimburse only for its portion of shared expenses, and prefers
to receive original receipts. If an outside organization insists on retaining the
original receipts, photocopies of receipts accompanied by an explanatory
memorandum signed by the appropriate Account Administrator must be
submitted with a request for reimbursement for the University's portion of the
expense.
The University of Pittsburgh is a tax-exempt organization, and individuals should
request that tax not be collected by the supplier or service provider. The travel
industry (e.g., airlines, rail, hotel, car rental, etc.) may not recognize this status,
and insist that taxes be paid. In these instances, the employee will be
reimbursed for the taxes paid. If the service provider requests a tax-exemption
certificate, it may be printed from the Payment Processing website.
B. Payment Processing Department responsibility
The Payment Processing Department will review requests for reimbursement for
proper supporting documentation, approval, mathematical accuracy, appropriate
account coding and adherence to policy requirements prior to issuing a
reimbursement.
Material misstatements, significant errors or items that Payment Processing
determines are clearly not in compliance with this policy will be deducted from
reimbursement and the non-compliant items will be returned to the requestor. Minor
errors will be corrected by Payment Processing, and will result in an amended
reimbursement with subsequent notification to the requestor and approver.
Payment Processing will provide interpretations of the Travel and Business
Expense Policy.
Regional campuses and other units with accounts payable responsibilities are
required to review requests for reimbursement pursuant to this policy. Such
disbursements may be subject to further review by Payment Processing.
It is the responsibility of individuals who request reimbursement from the University to:
- ensure that all expenses were incurred/paid by the requestor, are reasonable,
supported by adequate documentation, serve a legitimate business purpose,
and are in full compliance with University policies;
- understand that requests lacking required documentation will not be
reimbursed, and;
- ensure that the expenses have not been previously reimbursed by the University
or by an outside organization.
Requestors who sign the Travel and Business Expense Form, or submit an online
PRISM Internet Expense request for reimbursement, attest to the above.
Only expenses approved by a University employee who is higher in the requestor’s
organizational hierarchy, and who is knowledgeable of the requestor’s work
performed and expenses incurred, will be reimbursed.
Approval may be obtained by an authorized, authenticated approver in the online
PRISM Internet Expense Application, or by original signature (facsimile signatures
are not permitted) on the following University paper forms:
- Travel and Business Expense (Form 0060)
- Travel Advance (Form 0061)
The act of approval is a representation by the approver that the expenses were
incurred/paid by the requestor, are reasonable, supported by adequate
documentation, serve a legitimate business purpose, and are in full compliance
with University policies or any specific expense policy of the funding source or
contract provision that is more restrictive than University policies.
Unless otherwise provided in this policy, exceptions to any provision of this policy
require written approval from one of the following:
- Chancellor
- Executive Vice Chancellor
- Senior Vice Chancellor
- Vice Chancellor
- Secretary of the Board of Trustees and Assistant Chancellor
- Provost
- Dean, or Academic Director
- Responsibility Center Head
Requests for policy exception must move upward through each level of the reporting
structure related to the individual desiring exception to this policy. Requests for
policy exception must not be forwarded directly to one of the above-listed individuals
if such an action passes over a level in the organization's reporting structure.
F. Charges to restricted funds
Travel and business expenses incurred on grants, contracts, sponsored programs,
gift funds, or other restricted funds must comply with University policies and any
specific expense policy of the funding source or contract provision, if more restrictive
than University policy.
1. Meals and events that include primarily University employees
Reimbursement to individuals, or expenditures of University funds directly with
service providers or University Dining Services, for meals and events that include
primarily University employees is generally not permitted.
Examples of meals and events including primarily University employees include,
but are not limited to:
- holiday parties;
- wedding or baby showers;
- welcome lunches for new employees, or farewell events;
- end-of-term celebrations for University employees;
- retirement parties, or;
- any meal attended exclusively by University employees.
Exceptions may be made for certain official University events such as employee
recognition ceremonies. These exceptions require written approval from one of
the individuals listed in section III.E., Exceptions to this policy, above.
If written approval is received for the policy exception, all of the requirements
articulated in section III.G.2., Organized business meetings and official University
events including non-University employees, below, must be met.
2. Organized business meetings and official University events that include
Organized business meetings and official University events are necessary to
conduct the normal business activities of the University. They may be on or off
campus, typically have more than ten (10) attendees, are paid for with University
funds, must include non-University employees, and may include other University
employees whose presence is required and necessary for the conduct of
official University business. Examples include, but are not limited to:
- fundraising events;
- athletics booster events;
- alumni gatherings;
- student activities, or;
- professional conferences.
Senior administration approvals (see section III.E., Exceptions to this policy) are
not required for these events unless exceptions to the following requirements are
requested:
a. The per-person cost, including tips, must not exceed $60 per person.
b. For social functions or meetings held in University owned and operated
facilities, it is strongly recommended that University's Dining Services or
Regional Campus equivalent operation provide food and beverages to ensure
the health safety of attendees. If an outside provider is preferred, approval of
the provider must be obtained from University's Dining Services.
University's Dining Services can advise on issues such as outside provider
compliance with health and safety regulations, Americans with Disability Act
(ADA) regulations, and appropriate liability insurance coverage.
For smaller, impromptu meetings that require unplanned food or beverages,
the best or most convenient outside provider (e.g., take-out pizza or
sandwich shops) may be used. It is strongly recommended, for liability
reasons, that the outside provider be a reputable brand in the food and
beverage industry.
c. Larger planned off-campus events, for which services are provided by a
third party, must be under a University contract or purchase order in order to
ensure that the provider complies with health and safety regulations,
Americans with Disability Act (ADA) regulations, and obtains appropriate
liability insurance coverage. Contact the Purchasing Services Department
for assistance. Services under contract may include room rentals, sleeping
room rentals, catered meals at the event location (subject to a $60 per-
person meal cost limit), audio/visual and computer equipment rentals, tent
rentals, and transportation, etc.
d. In order to meet IRS requirements, a list of attendees (full names should be
provided), attendee affiliation, detailed receipts, and a clear description of the
function’s purpose must be submitted with any request for reimbursement.
In order to maintain privacy, it is not necessary to provide the names of
research participants attending a group meal. The number of research
participants, a statement that attendees are research participants, and a
brief description of the research purpose should be submitted.
e. If the event is catered by a University service operation and charged directly
to the requestor’s department budget, the requestor’s department must
maintain approval, attendee, purpose, and detailed charge documentation in
accordance with the University’s document retention requirements. If the
University pays a service provider directly for the event, this supporting
documentation must be maintained with the contract.
f. Minor, last-minute incidental expenses paid for by requestors, such as name
tags, may be submitted for reimbursement.
g. Alcoholic beverages may not be charged to grants, contracts or other
sponsored programs.
3. Business meals that include non-University employees
Business meals are smaller, require less organization, typically include fewer
than ten (10) attendees, are necessary to conduct University business, and
often occur at local or out-of-town restaurants. Business meals must include
non-University employees, and may include other University employees whose
presence is required and necessary for the conduct of official University
business. Examples of smaller business meeting meals include, but are not
limited to:
- recruiting lunch with a candidate for a University job opening;
- lunch with a prospective donor, or;
- working meal with colleagues from other institutions to discuss projects or
other professional matters.
Senior administration approvals (see section III.E., Exceptions to this policy) are
not required for these meals unless exceptions to the following requirements are
requested:
a. The meal cost, including tips, must not exceed $60 per person.
b. In order to meet IRS requirements, a list of attendees (full names should be
provided), attendee affiliation, a detailed receipt, and a clear description of
the meeting purpose must be submitted with the properly-approved request
for reimbursement. In order to maintain privacy, it is not necessary to
provide the names of research participants attending a meal. The number
of research participants, a statement that attendees are research
participants, a brief description of the research purpose and a detailed
receipt should be submitted.
c. If the meal is off-site while in travel status, a reduction must be made by
University individuals in attendance to the meals and incidental expenses
(M&IE) daily allowance on their individual requests for travel expense
reimbursement (see the Meals while in Travel Status section III.H.10. of this
policy).
d. Alcoholic beverages may not be charged to grants, contracts or other
sponsored programs.
a. General
Reimbursement to individuals, or expenditures of University funds directly
with service providers, for gifts or contributions is generally not permitted.
However, the University will reimburse individuals for certain gifts and
contributions only if they are actual and reasonable, necessary in the
performance of University business (not personal), supported by valid
receipts, not in payment for services, and have the written approval of one
of the individuals listed in section III.E., Exceptions to this policy. Gifts and
contributions include goods, services, cash or cash equivalents (certificates,
gift cards, etc. that are redeemable for a broad variety of products or
services).
b. Goodwill gifts to University employees
If proper approval is received for the exception, goodwill gifts to University
employees may be considered taxable income to the recipient by the IRS.
Therefore, all properly-approved gifts to employees in the form of cash and
cash-equivalent gifts, and non-cash gifts that do not meet the IRS’s de
minimus rules, will be reported to the University’s Payroll Department by
Payment Processing to determine if the payment is tax-reportable. Contact
the University’s Payroll Director if you have questions about the tax reporting
status of goodwill gifts to employees.
c. Political contributions
University Policy 05-06-05 expressly prohibits political contributions, therefore,
they are not reimbursable.
Moving expenses must be approved by the University’s Office of Travel
Management before they may be reimbursed (see Policy 05-07-02).
6. Membership dues and professional license fees
The preferred method of payment for professional society membership dues and
professional license fees is the University’s procurement card. Such fees are
reimbursable if paid for with personal funds, a detailed receipt is required to be
submitted with the reimbursement request if the amount is greater than or
equal to $75.
a. General
Travel reservations may be made by booking with a certified travel agent
(see Office of Travel Management website), an internet travel booking
service, or by booking directly with the service provider (airline, hotel, car
rental agency, etc.). See the Office of Travel Management website for
service providers that provide educational or corporate rates. These
discounted rates should always be requested.
Business travel should also be arranged as far in advance as possible to
take advantage of any additional early booking discounts.
b. Booking guarantee/payment
The preferred method of booking/guaranteeing and paying for airline
reservations is with the University’s procurement card (see Policy 05-02-12).
All other travel reservations, such as hotels and rental cars, should be
booked and paid for with a personal credit card.
The establishment of certified travel agencies and the establishment of
credit accounts with travel agencies is solely the responsibility of the Office
of Travel Management. Direct billing arrangements may be made only by
the Office of Travel Management. Prepayment or deposits on account with
a travel agency are prohibited. Payments to consultants or employees for
services rendered to the University using a travel agency credit in lieu of
cash are not permitted.
c. Group travel
A group of ten (10) 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 any of the University’s certified travel agents, or the
University's Office of Travel Management for assistance.
In order to ensure the safety of travelers, all charter transportation such as
bus or aircraft, regardless of the amount, must be reviewed and approved
by the University’s Office of Travel Management.
Any group organized business meetings or official University events at
off-campus locations must be under a University contract or purchase order.
See section III.G.2. of this policy.
a. Applicability and limitations
If a travel advance is necessary, it will be limited to the total of the standard
domestic meal allowance per day plus $100 per trip (from the office or
home to ultimate destination and return) for domestic travel. Travel advance
limitations related to foreign travel will be determined individually; contact the
Payment Processing Department for further information. Travel advances
must be approved by the administrator who has the authority to approve the
individual's request for expense reimbursement. When the travel advance
request is submitted to Payment Processing, it must include a detailed
explanation of the purpose and expected use of the advance.
A travel advance may:
- be obtained by check only;
- be split between a sponsored project and other accounts;
- not be disbursed more than ten (10) working days prior to the intended
departure date, and;
- not be issued to an individual if a previous advance is outstanding.
Exceptions to the travel advance policy may be granted by the Payment
Processing Department if:
- the individual does not qualify for participation in the University of
Pittsburgh's corporate credit card program;
- the nature of the travel makes the use of a credit card difficult;
- extended foreign travel is involved, or;
- funds are required for a prepayment or deposit related to travel that will
not occur for an extended period of time, and the individual would
otherwise be required to use personal funds.
b. Liquidation of a travel advance
Accounting for expenses related to a travel advance must be submitted to
Payment Processing within thirty (30) business days of returning from
travel.
Expenses related to travel advances must be liquidated by each fiscal-year
end (June 30), otherwise, the travel and business expenses will be reported
against the succeeding fiscal year budget.
In accordance with IRS Regulation §1.162-2(c), employees are required to
return the amount of travel advances in excess of travel and business
expenses. Therefore, if a travel advance is not cleared within a reasonable
amount of time from the stated travel completion date, the University
reserves the right to offset future compensation by the amount of the travel
advance that is in excess of substantiated expenses. In addition, any
unreturned and unsubstantiated advance will be reported as taxable income
for the person to whom the travel advance was issued.
Repayment of unused portions of travel advances must be made by
personal check or money order. Cash payments will not be accepted.
Checks must be payable to the University of Pittsburgh and submitted with
the request for reimbursement.
Traveler's check fees for domestic travel will be reimbursed only if there are
valid security reasons documented with the expense reimbursement request.
Traveler's check fees for foreign travel are reimbursable.
4. Travel with spouse/personal guest
The University will not reimburse non-business expenses incurred by a spouse
and/or guest in connection with the business travel requirements of a University
employee. Additionally, such personal expenses may not be charged directly to
the University and then later reimbursed to the University by the individual.
5. Combined personal/business travel
Personal expenses incurred during business travel are the sole responsibility
of the traveler, and will not be reimbursed.
Fees for exchanging foreign currency and purchasing traveler’s checks for
foreign travel will be reimbursed when original receipts are submitted with the
request for reimbursement. However, in locations where currency is not freely
convertible, the original receipt must be surrendered to the currency exchange
service in order to convert the currency back to U.S. dollars. In such cases,
copies of receipts are acceptable. In order to avoid currency exchange fees, it
is beneficial to purchase foreign goods and services with a credit card. Credit
card companies generally convert foreign purchase payments to U.S. dollars
at the most advantageous exchange rates.
All University travelers are expected to travel using commercial airlines and to
pay the "lowest logical airfare" unless legitimate business circumstances
preclude scheduling at the lowest logical airfare (e.g., considerable time savings
by flying direct), or the medical condition of the traveler requires other
arrangements. The lowest logical airfare is defined as the lowest-price coach
class airfare available for flights within two hours before or after the requested
departure or arrival time that does not:
- exceed a 1-1/2 hour layover time;
- increase the one-way elapsed trip time by more than 2 hours, or;
- include more than one stop and/or connection in the traveler's one-way route.
The "lowest logical airfare" definition does not require individuals to:
- arrive later than necessary for participating in a business event, or;
- depart earlier than necessary from a business event.
In such cases, the individual must travel using the lowest-price coach class
airfare available to achieve more appropriate scheduling. Business class flights
are allowable on flights of six hours flight time or more.
Certain fees associated with air travel will be reimbursed, such as:
- reasonable and necessary baggage fees, or:
- non-first class seat upgrades (window, isle, emergency exit row) to
accommodate physical limitations, if approved by the submitting department.
Fees for in-flight convenience items and entertainment, such as alcoholic
beverages, movies, etc. will not be reimbursed.
a. Airport limousines, courtesy shuttles and taxis
Travelers should compare costs of alternate transportation to minimize the
cost of ground transportation between airports and hotels or other final
ground destinations. When possible, purchase round trip tickets for shuttles,
as their cost is generally less. Original receipts for limousines, shuttles and
taxis must be submitted with the request for reimbursement only if the
amount exceeds $75. Luxury limousine service is not reimbursable.
b. University Fleet Services vehicle rental
When possible, University-owned vehicles should be used for business
travel. The University's main campus Office of Parking and Transportation
(or similar regional campus vehicle management operation) maintains a
fleet of automobiles and passenger vans that are available to rent. The
driver must have a valid driver’s license, meet other requirements for the
class of vehicle being rented, and follow all guidelines of
Parking, Transportation and Services Office. Contact the University's
Parking, Transportation and Services Office to inquire about restrictions,
pricing, availability and procedures for payment. The daily fleet rental rate
includes fuel, insurance and related deductibles.
c. Bus charters
Chartered bus service must be reviewed and approved by the University’s
Office of Travel Management, and be purchased under a University contract
or purchase order.
d. Car/commercial vehicle rental
Rental reservations for out-of-town use may be arranged through a University
certified travel agency or directly with a car rental company. Car rental
companies (see University’s Office of Travel Management website) that offer
discounted pricing to University travelers should be used. Mid-sized,
intermediate or smaller cars must be used except when the number of
individuals or stowage requires a larger car. Vehicle rental “add-ons” that
increase the rental cost and are purely for convenience or entertainment
such as global positioning systems (GPS), movie players, etc. will not be
reimbursed.
- Insurance for domestic travel (U.S., U.S. Territories, Puerto Rico, Canada)
Travelers must NOT purchase collision and liability insurance for
domestic travel from car rental agencies. Collision and liability (including
deductibles) are covered by University insurance policies. Optional
insurance coverage offered by vehicle rental companies is not
reimbursable for domestic travel as these costs are duplicative of the
University's collision and liability insurance coverage.
- Insurance for international travel
Travelers renting or leasing vehicles for University business in any
country other than the United States, Canada, the territories and
possessions of the United States, and Puerto Rico are to purchase
insurance offered by the rental or lease agent in that country.
- Guidelines
All guidelines articulated by the University’s
Parking, Transportation and Services Office must be followed.
- Inspection
The physical condition of the rented car must be examined prior to
leaving the car rental lot. Damaged areas of the car must be
immediately reported to the car rental agency. Damage should be
documented on the car rental agreement to avoid possible dispute over
damages for which the University is not responsible.
- Documentation for reimbursement
Original rental agreement and any associated fuel receipts (for fuel
purchases over $75) must be submitted with the request for
reimbursement. Rental cars should be refueled prior to return to avoid
refueling surcharges levied by the car rental agency.
e. Personal vehicles for University business
Use of a personal vehicle for business is strongly discouraged primarily
due to the personal liability the vehicle owner automatically assumes. The
vehicle owner’s automobile liability insurance coverage is primary coverage.
There is no physical damage coverage through the University on a personal
vehicle. The employee is responsible for the deductible portion of the
personal collision coverage and for any increased personal automobile
insurance premiums as a result of an accident. No reimbursement will be
made by the University for accident-related repairs.
If a personal vehicle must be used:
- The owner of the vehicle must carry automobile liability insurance.
- The driver must have a valid driver’s license.
- The owner’s automobile liability insurance card (provided by the
insurance agent) must be in the driver’s possession.
- The total cost of using a privately-owned vehicle, including mileage,
excess lodging or other additional costs, should not exceed the cost of
air or other modes of commercial transportation.
- Accidents involving injuries or damages to other persons or property
while using a privately owned vehicle on University business must be
immediately reported to the owner's insurance company.
In addition, the driver must also notify the University's
Office of Risk Management because the University maintains liability
insurance coverage generally in excess of the individual's liability limits.
- Use of a privately owned vehicle is reimbursed at the prevailing
IRS mileage rate. This mileage rate covers all operating costs including
depreciation, repairs, fuel, insurance, towage and other similar expenses.
Reimbursement for two or more persons traveling in the same vehicle is
limited to the mileage reimbursement paid to the driver. Mileage is
computed from the individual's normal place of business to the business
destination and return to the individual's normal place of business.
9. Other modes of transportation
Other transportation (e.g., ship, train, etc.) not specifically outlined above, may
be acceptable provided that excessive expense or time is not required to
accommodate the requestor’s preference. Other modes of transportation are
subject to the following guidelines.
- Economy class must be used.
- Accommodations should be made through a University certified travel agent
where possible.
- The original passenger receipt must be submitted for reimbursement.
10. Meals while in travel status
a. Reimbursement rate
Meals and incidental expenses (M&IE) during travel with an overnight stay
will be reimbursed without receipts or other documentation of expense in
accordance with the Federal GSA Policy Per Diem Guide. Note that rates
change periodically, and are provided for both domestic and foreign
locations.
When actual expenses are less than the prescribed M&IE rate for a
particular area, individuals should request reimbursement for actual
expenses without submission of receipts. Actual expenses in excess of the
M&IE daily rate will not be reimbursed.
Deans, Directors, or Responsibility Center Heads may establish M&IE rates
lower than the Federal GSA Policy Per Diem Guide.
For each travel day fewer than 24 hours (day trip and en route days for
overnight travel), the reimbursement must be prorated. The rate in effect will
be that of the destination location.
b. Meals provided by a host or included in the conference fee
When meals are provided by a host or included in a conference or seminar
fee, a reasonable reduction should be made to the M&IE daily rate.
c. Organized business meetings and official University events that include
non-University individuals while in travel status
All of the requirements articulated in section III.G.2. of this policy must be
met. In addition, a reasonable reduction should be made to the M&IE daily
allowance by the requestor for the value of the event meal.
d. Business meals that include non-University individuals while in travel status
All of the requirements articulated in section III.G.3. of this policy must be
met. In addition, a reasonable reduction should be made to the M&IE daily
allowance by the requestor for the value of the business meal.
11. Lodging while in travel status
a. Reimbursement rate
Reimbursement for lodging may not exceed the hotel’s rate for a standard
single room. Room charges for luxury accommodations are not
reimbursable. Accommodations at resort hotels are not permitted unless
the hotel is the site of the conference being attended. An original itemized
lodging receipt must be submitted with the request for reimbursement for all
domestic travel.
Reimbursement for lodging using a per diem allowance is permitted for
foreign travel, but not domestic travel.
Please refer to the Federal GSA Policy per diem guide for foreign travel.
Note that these rates change periodically. A detailed receipt for foreign
hotels is preferred, but not required if the per diem allowance is used.
b. Reservation changes
If intended travel plans change, the traveler is responsible for canceling hotel
reservations. Failure to cancel a guaranteed hotel reservation could result
in a "no show" billing for the reserved room. The deadline for canceling a
reservation without penalty varies with each hotel. If it is determined that the
traveler had reasonable time to cancel the reservation but failed to do so, the
University will not reimburse for “no show” charges or late cancellation
penalties incurred.
Parking costs and tolls will be reimbursed. An original receipt is required only if
the amount is greater than or equal to $75.
On-campus parking fees for working overtime or non-standard hours will not be
reimbursed.
13. Communication while in travel status
a. Internet
Hotel internet charges while traveling on business are reimbursable
expenses. Internet charges should be detailed on the hotel bill and
submitted with the request for expense reimbursement.
b. Telephone
The Telecommunications Office of the University’s Computing Services
and Systems Development (CSSD) Division administers a no-fee
telephone calling card program. Telephone calling cards are a cost-
effective method to manage telecommunications costs, and may be used
when it is anticipated that an individual will be originating a number of
telephone calls when away from the University. Contact the CSSD Help
Desk at 412-624-HELP, or visit CSSD’s
Voice and Telecommunications website for information concerning the
telephone calling card or other communications service options. The
following will be reimbursed.
- All business related calls will be reimbursed regardless of call origin,
(e.g., from home, while traveling).
- One personal call (of reasonable duration) per day will be reimbursed if
traveling on business overnight.
- Telegraph, postage and facsimile transmissions will be reimbursed
when associated with business travel.
- Short-term (three months or less) cell phone rentals or one-time pre-
paid cell phones for business purposes while in travel status will be
reimbursed.
The following list of non-reimbursable expenses serves as a guide and is not all-
inclusive. All business/travel expenses are subject to review and final approval by
the Payment Processing Department.
1. Payments to research participants
Payments to research participants for expense reimbursement or compensation must
be made via a WePay stored value card. Per University Policy, 05-11-01, all
other payment methods which are cash-based in nature, such as petty cash
(both bank accounts or cash on hand), payment processing checks, travel
advances and gift cards, are not acceptable payment methods for participants
in research studies. Refer to University Policy 05-11-01, WePay Stored Value
Card, for exception requests.
2. Payments to service providers
In order to minimize risk to the institution and to meet IRS reporting requirements,
services should be acquired by executing a University contract for services, with
payment directly to the service provider based upon a detailed invoice. See the
Guide to Purchasing on the Purchasing Department’s website.
3. Political contributions
University policy 05-06-05 expressly prohibits political contributions.
4. Personal (billed to home) cell phones expenses
Contact the CSSD Help Desk at 412-624-HELP, or visit CSSD’s
Voice and Telecommunications website for information concerning business
communications service options.
5. Home internet expenses
6. Child care expenses
7. Fines for traffic or parking violations
8. On-campus parking fees for working overtime or non-standard hours
9. Medical costs, doctor fees, prescriptions or other drugs
Note: Immunization injections required for foreign travel that are not provided
through insurance or other “no fee” arrangement are reimbursable. A memo
stating why the reimbursement is requested is required.
10. Home or lawn maintenance costs
11. Gifts of any type, including flowers, are generally not reimbursable unless they
meet the requirements set forth in section III.G.4., Gifts and contributions, of
this policy
12. Political contributions
13. Personal credit card fees
14. Fees paid to credit card companies to access accrued card rewards
15. Insufficient funds check fees (NSF)
16. Theft, loss or damage of personal property
17. Repair, maintenance or insurance of personal vehicles
18. Travel insurance
19. Fees for in-flight convenience items and entertainment, such as alcoholic
beverages, movies, etc. will not be reimbursed
20. Lodging expenses within 50 miles of residence
21. Hotel movie rental
22. Charges on hotel invoice for food and beverages if the M&IE rate is used
23. Business use of personal residence
24. Luxury limousine service
25. Vehicle rental insurance
26. Vehicle rental “add-ons” that increase the rental cost and are purely for
convenience or entertainment such as global positioning systems (GPS), movie
players, etc.
Requests for reimbursement should be submitted within thirty (30) working days
of returning from travel, or incurring the expense if not travel related. Small
expenses made during a month may be accumulated and submitted at a later
date.
2. Foreign travel currency exchange rates
Foreign currency expenses must be converted to U.S. dollars. All requests for
reimbursement must include a currency exchange rate at the time the travel
expense was incurred. Please see http://www.oanda.com/convert/classic for
conversion rates.
a. When are receipts required?
Original, authentic, detailed receipts are required for all travel and
business expenses, except for the following.
- Professional memberships/dues under $75
- Professional license fees under $75
- Rental car fuel under $75
- Parking under $75
- Taxi service, airport limousine and shuttle services under $75
- Original detailed receipts for foreign travel hotel charges are preferred,
but not required if the foreign per-diem allowance is used
b. Quality of receipts
Receipts, particularly if charged to a research account, should provide
sufficient detail to ensure that the charge was valid and allowable under
research regulations. Detailed information on receipts should include
vendor name, terms, goods or services purchased and amount.
The department requester and approver are responsible to ensure that all
supporting documentation, whether original receipts, copies (where
permissible), or faxes are readable.
For airline charges, a copy of the email receipt with the name of the airline,
flight numbers, total cost of the flight and form of payment is required to be
submitted with the request for reimbursement.
Credit card receipts may be used as supporting documentation for
expenses such as meals and conference registrations, however, detailed
receipts are always preferred. Credit card receipts may not be used to
support lodging expenses.
Photocopies of canceled checks, front and back including the endorsement,
are acceptable support documentation when the original receipts are not
available.
a. Paper forms: Travel and Business Expenses (Form 0060), Travel
Advance (Form 0061)
Individuals submitting paper forms should retain copies of the form and
supporting documentation until the payment is made and reconciled with
charges on the department level reports. If the payment is charged to a
restricted fund (grant, contract, sponsored program, gift fund, etc.), the
submitting department must ensure that copies are retained locally in
accordance with any contract requirements that exceed the University’s
record retention requirements. Payment Processing will retain the original
forms in accordance with the University’s general
record retention requirements.
b. PRISM Internet Expense Application
Individuals submitting requests for reimbursement via the PRISM Internet
Expense Application must fax images of receipts in accordance with the
system detailed operating procedures. All original, paper receipts must be
maintained by the department in accordance with this policy and the
University’s record retention requirements, or in accordance with the grant
contract requirements, whichever is longer. These original receipts should
be easily retrievable in the event of an audit.
a. General
A personal credit card should be used whenever possible for expenses
incurred while traveling on University business and room reservation
guarantees. Using a credit card will minimize or eliminate the use of
personal cash and the need for travel advances. Credit card fees and
finance charges will not be reimbursed.
b. University credit card program
The University offers a corporate credit card program. All full-time University
employees who have been employed by the University for at least six (6)
months are eligible (subject to some limitations, contact University
Office of Travel Management for details) to apply for a University of
Pittsburgh corporate credit card. The credit card is to be primarily used for
employee-incurred University business expense. The cardholder is
individually and personally responsible for all charges to the University of
Pittsburgh credit card. When an individual leaves the University, the card
must be surrendered to the University and the account will be closed.
2. University procurement card (Policy 05-02-12)
The University’s procurement card (pcard) is the preferred method to pay for
the following expenses. No other types of travel expenses, such as hotel, car
rental, or meals, are permitted on the card.
- Conference attendance fees
- Membership dues and professional license fees
- Air fare
3. Direct payment to service providers
Travel and business expenses may not be billed directly to the University or
prepaid by either the University or a certified travel agency, except for the
following:
- Authorized charges to the procurement card (see section III.K.2., above, of
this policy).
- Invoices for conferences or seminar registration fees. For conference
registrations not paid by procurement card, credit card, or group travel
services, payment may be made using the Disbursement Request (Form
0014).
- Lodging, organized business meeting and official event expenses directly
billed to the University under a University contract with the service provider.
IV. REFERENCE
Please see the Payment Processing website for detailed procedures for submitting
requests for reimbursement