Docstoc

Travel Expense Forms

Document Sample
Travel Expense Forms Powered By Docstoc
					     ACCOUNTS PAYABLE
GENERAL POLICIES and PROCEDURES




  Travel and Business
Expense Reimbursements

                                  1
 The Role & Responsibilities of the
 Traveler/Employee
• Familiar with Departmental, University and
  funding agency policies and regulations
• Familiar with location of policy guidance
  and tools
• Documents business purpose and justification
  for each expense and trip
• Provides all original receipts, flight itinerary
  and/or all supporting documentation
• Requests reimbursement no later than 120
  days (or end of fiscal year, whichever is
  sooner) after expenses were incurred

                                                     2
The Role & Responsibilities of the
Processor
• Understands the nature of each
  expenditure
• Checks the completeness and accuracy
  of accounting
• Inputs expense reports into AP/CAR and
  selects appropriate approvers
• Segregates “unallowable” expenses to an
  8500 sub-code
• Ensures that all supporting documentation
  is provided
                                              3
The Role & Responsibilities of the
Designated Approver (DAF)
     • Understands nature of the expense
     • Completeness of documentation and
       accuracy of accounting
     • Segregation of “unallowable" expenses
     • Compliance with University policy and
       funding agency regulations
       • Absence of a conflict of interest (employees’ duty
         and responsibility to conduct business matters solely
         for the benefit of the University)
     • Appropriateness of expense and
       availability of funding

                                                             4
Role & Responsibility of a
Supplemental Approver
 When approving transactions, Individuals
   with Supplemental Approval authority are
   in all cases responsible to verify:
  the business need for the exception

  the propriety of the exception in
   compliance with the Supplemental
   Approver and Travel & Business expense
   policies.
 Individuals with Supplemental Approval
   authority are in all instances ultimately
   responsible for the approval decision.
                                               5
DAF/Supplemental Approval Reminder

 Under no circumstances
 may an individual approve
 his or her own Expense
 Report or that of a person to
 whom he or she
 reports

                                 6
 Role & Responsibilities of AP

• Process DAF approved expense reports and prepare
  and issue timely payment to the employee.
• Image and archive all original documentation
  related to the reimbursement request.
• Perform audits of these expense reports to verify:
     • Compliance with University reimbursement policy
     • Completeness of documentation and accuracy of
       accounting
     • Segregation of allowable expenses
• Assist with policy & procedure guidance and
  approval of exceptions

                                                         7
Compliance

• Compliance is everyone’s responsibility
• The importance of compliance cannot be
  overstated and remains of the highest
  importance to the University.
  Consequences of non-compliance:
   • Decrease in federal funding, donations
   • Fines & penalties
   • Loss of tax-exempt status
   • Damage to reputation

                                              8
Compliance – Why it is important:
EXAMPLES:
• “IRS brings end to Oscar swag: In settlement, stars owe for
  2006 but are off the hook for prior years; Academy says no
  more gifts.”
• Stanford University - In the early 1990s, federal investigators
  looked at Stanford’s overhead costs for U.S. research and
  found thousands spent on sheets, an Italian wooden
  commode, and an enlarged bed
• U. Tennessee - An audit showed that…had routinely failed to
  turn in receipts, overspent lodging allowances, received
  exemptions to university policies
• IRS Recent Revocations of 501(C)3 determinations



                                                                    9
Compliance

Foundation of policy:
• IRS Regulations
   • Reimbursement submission time limit
   • Receipts/Proof of payment
   • Business purpose
• Federal Regulations
   • Segregation of “unallowable” expenses
   • Fly America Act (travel on grants)
• Expectations of a 501(c)3 organization

                                             10
Reimbursement Submission Time Limit

 • Employees should submit within 10 days of
   a trip (for travel) or bi-monthly/monthly
   (for business expenses)
 • Employees must submit requests for
   reimbursement to their department within
   120 days from the date the expenses were
   incurred, or the end of the University’s
   fiscal year on June 30th, depending on
   which comes first.


                                               11
  Reimbursement Submission Time Limit

• Failure to submit within 120 days or at the fiscal
  year-end requires Supplemental Approval. Facts
  and circumstances of the late
  submission must be documented to determine if it
  is taxable.
• Legitimate circumstances (not taxable)
   • Prolonged travel with no mechanism to submit expenses
   • Medical issues or leaves
• Circumstances that are not legitimate (taxable
  beyond 120 days)
   • Being busy
   • Not having administrative support to prepare TBER
   • Not knowing the policy
• If the expenses are not submitted
 within one year, they are always taxable.

                                                             12
Documentation: Receipts

• Original receipts, invoices, web
  confirmations, payment documentation
  should be submitted to the department
  for all expenses
• Lost receipts must be documented and
  require Supplemental Approval for:
   • Expenses over $75
   • Meals costing over $25
   • Lodging costing any amount
                                          13
Documentation: Receipts

• Receipts may take many forms:
   • Cash register receipt
   • Order form
   • Web receipt/confirmation
• Detailed receipts must identify:
   • Date of purchase
   • Vendor name
   • Itemized list and unit price of the
     purchased items
   • Total amount
                                           14
 Documentation: Proof of Payment

• Proof of payment is required to
  demonstrate that payment was tendered
  and is often part of the receipt
• Proof of payment may be documented by:
   • “Cash Tendered”
   • “Paid”
   • A zero balance due
   • Evidence of debit/credit charge
   • Debit or credit card statement
                                           15
    Business Purpose
• Written explanation of valid business purpose must
  be documented
   • Where appropriate, conference agenda, flyer,
     registration form, or schedule of events should be
     provided.
   • Business purpose must be specific: “Travel to Boston
     to Accounts Payable Network conference to speak
     about CU Accounts Payable Department” is an
     appropriately documented business purpose.
     “Boston conference” is not.
   What did you do +where did you do it + why is it
    CU business
Business purpose may be obvious to traveler but not to a third-party!!
                                                                    16
Compliance with IRS Regulations
• Business vs. Personal Benefit (personal inurement)
   • This concept may be applied in evaluating approval
     of exceptions to policy
   • Reimbursements made by the University must have a
     clear business purpose related to mission and
     substantial business benefit
   • If the expense has primarily personal benefit, it should
     not be reimbursed (and would be taxable to the
     employee)
       • Personal benefit = additional compensation, so the
          IRS gets their share
   • Penalties include possible loss of tax-exempt status &
     tax penalties against the individual
• This is why many expenses are non-reimbursable
  (suntan lotion, late fees, toothpaste)

                                                                17
Compliance with Federal Regulations

“Unallowables” or “Segregated”
 expenses
 •NO government funds are to be used
  to pay for “Unallowables”or
  “Segregated” expenses, that is,
  expenses characterized by the
  Federal Government as “frivolous”
   •Costs not clearly related to University
    business (e.g. alcohol, flowers,
    chocolate, entertainment)
   •Excess expenses over policy thresholds
                                              18
Compliance with Federal Regulations

Fly America Act
 •Travelers on federal grants must
  comply with US Flag Carrier Rule
   •With limited exceptions, travel
    must occur on US air carriers
   •Be careful of “code sharing”, rules
    are restrictive and require
    issuance through US Carrier
   • http://www.columbia.edu/cu/opg/policies/usflag.pdf

                                                          19
Expectations of a 501(c)3 Organization

The University is supported by:
  • IRS & taxpaying public (tax exemption)
  • Donors
  • Students
  • Granting Agencies



  We must be careful stewards of these funds!
         (Remember the front-page test)

                                                20
 Compliance Reminder

• Be mindful of departmental
  budgetary constraints and restrictions
  on federal funds
• More restrictive policies mandated
  by:
  • Specific programs or grants
  • Departments or schools
will take precedence over University
  policies.
                                           21
Exception Requests to AP
All policy exceptions not listed as eligible for
   Supplemental Approval, or any requests for
   exception of amounts that exceed the thresholds
   allowable for Supplemental Approval, still require
   a formal written exception request approved by a
   Senior Departmental Officer for documentation
   and evaluation of approval by AP.
   • Travelers should understand this is a request, not a
     guarantee
   • For guidance, contact Accounts Payable prior to
     expenditure (where possible) or prior to submission or
     reimbursement request
For example:
   • Meals in excess of 50% of policy guideline.
   • Helicopter service
                                                              22
Travel Expense Policy




                        23
Planning Travel

• Consult the University preferred travel agency
      when possible. Also inform them of any special
  discounts available for conference.
• Use a University preferred vendor.
   • http://tp194.purch.columbia.edu/purchasing/contracts/travelServ
     ices.asp
• Check the internet for low fares.
• When in doubt about whether an expense may
  be allowable, contact the AP Service Center with
  questions and/or obtain prior approval from your
  DAF.
                                                                   24
   Travel Expense Policy: Airfare
• Should be purchased at the lowest available
  commercial/economy rate (typically 14 days before
  travel)
   • Travel on U.S. air carrier is preferred, but not required
     for non-government grants only.
   • Carrier selection should be influenced by price &
     not by the traveler’s frequent flyer affiliation.
• Business or first class air travel for flights in excess of 5
  hours (or if there is a documented medical need)
  requires Supplemental Approval.
• Air tickets, e-tickets, confirmations should show dates, price,
  to/from info and class.
                                                                    25
  Travel Expense Policy: Rail/Bus
• Should be purchased at the lowest
  available commercial/economy rate
   • For rail, when traveling by Amtrak’s Acela train,
     a traveler should obtain business class tickets.
• Business or first class for rail travel requires
  Supplemental Approval.
• Tickets should show dates, price, to/from
  info and class.


                                                         26
Travel Expense Policy: Ground
Transportation
• Taxis, private car services, shuttle services will be
  reimbursed
• Rental cars
   • Compact or intermediate/mid-size car rate
   • If using CU preferred vendor (Hertz) in the US, do not
     purchase the insurance
   • Insurance will be reimbursed for all other vendors
     (when Hertz is not available), or using Hertz
     internationally
• Receipts should show dates, price, to/from info
  (and class for rentals).

                                                              27
Travel Expense Policy: Mileage
Set by the IRS – currently
 $.505 per mile and includes:
    • fuel,
    • maintenance
    • insurance costs
    • In other words, DO NOT request reimbursement for gas
      when requesting reimbursement for mileage.
• Tolls and reasonable parking charges will be reimbursed in
   addition to mileage
• Tickets, fines, vehicle repairs are not reimbursable
• Traveler should keep record of miles traveled (odometer
   reading or map quest). This does not need to be submitted
   to AP

                                                               28
  Travel Expense Policy: Lodging
• Threshold for reimbursable lodging expense:
    • Up to $350 per night for domestic travel
    • Up to $400 per night in international locations
        • Over- limit expenditures for lodging (by no more than
          50%) require Supplemental Approval
        • Anything over 50% requires a formal written exception
          request approved by a Senior Departmental Officer for
          evaluation of approval by AP
        • If conference held at hotel where price exceeds
          threshold, provide conference flyer
• Detailed hotel bill is required for all lodging expenses
• Token gift for stay in private residence (should be $100 or less) and
  long-term rental accommodations requires Supplemental Approval

                                                                          29
Travel & Business Expense Policy:
Business Meals
• Thresholds for reimbursable meal expenses (not
  including tips or tax)
   • Up to $25 for breakfast,
   • Up to $35 for lunch,
   • Up to $50 for dinner,
      • Over-the-limit expenditures for meals (by no more than 50%) requires
        Supplemental Approval.
      • Anything over 50% requires a formal written exception request approved by
        a Senior Departmental Officer for evaluation of approval by AP
      • Original cash register or credit card receipt required over $25
      • For groups, document the business purpose, names of the attendees (if over
        10 people, the number of attendees), and the relationship of the attendees

   • This covers:
      • Individual meals during travel
      • Meals involving only CU personnel
      • Meals among peers for research collaboration or administrative meetings

                                                                                     30
Travel & Business Expense Policy: Business
Meals Involving External Parties
• Expenses for business meals involving external
  parties (hosted and paid by a University employee
  and attended by business colleagues, donors,
  students, or prospective employees, which result in
  a business benefit to the University) should not
  exceed $100 per person, not including tips or tax.
   • Document the business purpose, names of the attendees (if over
     10 people, the number of attendees), and the relationship of the
     attendees
   • Over-limit expenditures for meals involving external parties (by no
     more than 50%) requires Supplemental Approval
   • Anything over 50% requires a formal written exception request
     approved by a Senior Departmental Officer for evaluation of
     approval by AP
   • Original cash register or credit card receipt required over $25
• Examples include: Fundraising, Recruitment,
  Speaking engagements
                                                                           31
 Travel Expense Policy: Meals
• Thresholds are maximum spending limits, NOT
  per diems, and should not be charged as such
• Per Diems
  • May be used if allowable in the terms of a grant
  • May be used in destinations where local custom
    or culture (remote locations) makes it difficult to
    obtain receipts
     • Requires Supplemental Approval
  • Per diem rate must be in accordance with the
    government’s published per diem rate for M&IE
    (http://www.state.gov/m/a/als/prdrn/cl6476.)


                                                          32
Travel Expense Policy: Other
Reimbursements during Travel
 • Meeting and conference fees
 • An emergency purchase of supplies,
   equipment, or books under $500 while
   traveling
   • Detail “emergency circumstance” in
     “Description of Expenses”
   • Greater than $500 requires Supplemental
     Approval, greater than $2500 require
     approval from Purchasing



                                               33
Travel Expense Policy: Miscellaneous
Reimbursable Expenses
   Baggage handling
   Storage expenses
   Business office expenses
   Business-related calls and faxes
   Up to 3 personal calls per day of
    reasonable duration
   Currency conversion fees
   Gratuities to porters, bellhops and
    other service personnel
   Internet access
   Laundry or cleaning expenses on trips
    lasting over 5 days
   ATM fees and traveler check fees
   Ground transportation
   Parking and tolls
   Travel change/cancellation fees (if
    required for business needs)


                                            34
  Travel Expense Policy:
  Non-Reimbursable Expenses
• Airline club membership dues or one-        •Loss or theft of cash advance
  day admission fees                          • Loss of airline tickets
• Air-phone usage                             • Loss or theft of personal fund
• Baby-sitting                                • Lost baggage
• Barbers & hairdressers                      • Luggage and briefcases
• Clothing (purchase or rental)               • Personal reading materials
                                              • Medical expenses
• Toiletry items
                                                while traveling
• More than 3 personal calls each day,        • Mini-bar alcoholic expenses
  unless emergency circumstances are
  documented                                  • Movies
                                              • Personal entertainment
• Expenses related to vacation taken
  before, during, or after a business trip.   • Pet care
                                              • Recreational expenses
• Frequent flyer miles
                                              • Saunas, massages
• Helicopter services for local               • Shoe Shines
  travel/entertainment
                                              • Souvenirs, or personal gifts
• Snacks

                                                                             35
Travel Expense Policy:
Foreign Currency Conversion
           • Expense Reports can only be submitted in U.S.
             dollars, and need an explanation & translation of
             foreign receipts and their conversions.
           • For conversion, traveler can choose the
             appropriate rate:
               • Using Oanda.com’s Daily default “Interbank
                  Rate”, either the daily rate or average rate
                  during the trip
               • Actual conversion rate based on cash
                  exchange or credit card conversion
           • New Currency Conversion Worksheet enables the
             traveler to perform conversions into U.S. dollars
             automatically.
           • If the worksheet is not used, the traveler should
             write the conversion amount in U.S. dollars on
             each receipt and submit to the department.
           • The traveler should remember to provide
             conversion rate sources to the department. These
             are not required to be submitted to AP.

                                                            36
Travel Reimbursements for
Non-University Employees
 • University travel policies and
   procedures apply to everyone, even
   individuals who are not University
   faculty or staff. Visitors should be
   informed prior to visit.
 • Expenses of guest lecturer,
   consultant, or prospective faculty
   member or officer must be pre-
   approved by proper DAF.
                                          37
Travel Reimbursements for
Non-University Employees
 • Request reimbursement for a non-University
   individual’s travel expenses on a CHECK REQUEST
   with required back-up documentation
 • Have individual complete a W-9 form and provide a
   home address
    • If foreign person (non-US citizen), upon arrival,
      obtain copy of I-94 or passport with visa entry
      stamp to confirm the person may be reimbursed
      (http://www.columbia.edu/cu/isso/faculty/paymentchart.ht
      ml)
 • Attach flyer of event as back-up documentation
 • To organize expenses, new non-employee
   worksheet may be used (similar to Expense report
   format)

                                                                 38
 Travel Advances
• Where required, advances are allowable up to $500
to cover out of pocket expenses that cannot be
reasonably charged to a corporate charge card
• “Special” circumstances may warrant an advance
over $500:         International travel
                 Travel by teams or large groups
                 Travel for recruiting purposes
                 Funds for program or research start-up or
                  short-term operations
                 Payments to conference/research
                  participants
              Budget justification should be provided.
             • Charge to 2380 sub-code
                                                              39
Business Expense Policy




                          40
Entertainment Expenses
  Business entertainment includes events such as (theatre,
   sporting events, recreational outings) that are taken with
   guests, business colleagues, donors, students, employees,
   prospective employees and are directly related to a
   University business purpose and conducted for the benefit
   of individuals outside the University.
  Appropriate University purchasing mechanism (direct
   billing) should be used when possible
  These types of expenses cannot be charged to a research
   grant.
  Entertainment expenses over $1,000 reimbursed on a TBER
   or expenses for business entertainment conducted in
   private homes require Supplemental Approval.




                                                                41
Employee Entertainment Expenses
 The University strongly suggests that employees first
   consider funding these with their own
   contributions.
 However, Departments may choose to celebrate
   personal occasions as an expression of employee
   appreciation.
 What to consider:
     Fair & consistent application among employees
     Budgetary constraints
     The “front page test”- will it seem appropriate to others (e.g.,
      donors, taxpayers) that the University pay for this event?
 Entertainment expenses for employee events
   reimbursed on a TBER over $500 require
   Supplemental Approval.
                                                                         42
Employee Entertainment Expenses:
Reimbursable Business Occasions
    Dissertation defense
    Promotion
    Welcoming a new hire to the University
    Leaving the University
    Years of Service/Retirement
    Graduation of an employee/student
    Awarding of tenure
    Publication
    Event or performance opening
    Sabbatical
    Recognition of achievement, departmental goal,
     honor, or thank you

                                                      43
Employee Entertainment Expenses:
Reimbursable & Non-Reimbursable Personal Occasions for
Employee Appreciation
   Reimbursable Employee entertainment
    Departmental celebration of a holiday
    Collective celebrations of birthdays
    Congratulations on business related individual
     achievement
   Non reimbursable Employee entertainment
      Showers for birth or adoption of baby
      Engagements, weddings, anniversaries,
      Individual birthday celebrations
      Congratulations on personal related individual
       achievement

                                                        44
Entertainment Expenses: Documentation

   The original receipts/invoices for events must
    include:
        The date and location
        The items purchased
        The total amount of the expense
        Proof of payment

   Focused purpose of business event (such as
    “recruitment event at 21 Club for assistant
    professor of psychiatry,” or “football game with
    potential donor”) must be documented.
      Vague, unfocused purposes (such as “to foster collaboration”)
       should be avoided.
      List of attendees (or a #, if there are more than 10 names), and
       the attendees’ relationship to the University.


                                                                          45
Entertainment Expenses: Clothing
 Rental of Clothing for an Event

  Event must require attire that is more
   formal than standard business attire.
  The employee’s attendance at the event is
   mandatory.
  We suggest the rental of clothing be
   approved in advance by the department,
   and will only be paid when Supplemental
   Approval is provided.
 .




                                               46
Gifts to Employees
 Gifts should generally not be given to employees,
   additional compensation is the proper
   mechanism
 Token gifts may be given for:
  Exemplary business performance
     Gifts, prizes, awards of $100 of less
        Non-cash gifts of $100 or less are reimbursable and non-taxable.
        Cash or cash equivalent (e.g., gift certificates) may be given, but
         is always considered taxable by the IRS, and reported on the
         employee’s annual form W-2.
     Anything over the threshold of $100 (by no more than
      50%) for business performance will require Supplemental
      Approval

                                                                               47
Gifts to Employees
  Years of Service/Retirement
     Gifts, prizes, and awards of $400 or less
        Non-cash gifts of $400 or less are reimbursable and non-
         taxable.
            Must be awarded as part of a meaningful presentation
             (presentation, ceremony or celebration)
            Can not be given before the 5th year of service, and with at
             least 5 years in between each length of service award
        Cash or cash equivalent ( e.g., a gift certificate) may be
         given, but is always considered taxable by the IRS, and
         reported on an employee’s annual form W-2.
     A years of service gift to an employee with a value
      greater than $400 (by no more than 50%) will require
      Supplemental Approval.


                                                                            48
Gifts to Employees:
Reimbursable & Non Reimbursable “De
Minimus” gifts
 “de minimus” gifts for occasions:
     Token non-cash gift (flowers, fruit basket) of $100 or less
     Cash or gift certificates are taxable
     Anything over the threshold of $100 (by no more than 50%) for
      “de minimus” gifts will require Supplemental Approval

 Reimbursable occasions:
     Birth or adoption of a child
     Funeral, illness or hospitalization
     Congratulations on a business related achievement
 Non-reimbursable occasions:
       Engagements, weddings, anniversaries
       Holidays
       Individual Birthdays
       Congratulations on other personal achievements.


                                                                      49
Gifts to Employees:
Reimbursable “De Minimus” gifts
 Sympathy gifts:
   If a contribution is requested in lieu of
    flowers, only a Dean, Associate Dean,
    VP or Senior Financial Officer can
    approve.
      Considerations include fairness to competing
       interests, careful consideration of the mission of the
       organization to which CU donates to
   A copy of the 501C3 exemption should
    be requested.

                                                                50
Gifts to Employees: Documentation Required

  The original receipts/invoices for gifts must include:
   The date
   The items purchased
   The total amount of the purchase
   Proof of payment
   The employee’s name, home address and Social
    Security number for reporting to Payroll (for gifts
    with a value in excess of $100 or that do not meet
    the IRS exemption for years of service gifts).
  The approved purpose of the gift must be clearly
    documented.

                                                           51
Gifts to Non-Employees
  The fair market value of gifts of cash or
   non-cash items given to non-employees
   (e.g. donors, alumni) should not exceed
   $600 in a calendar year.
    In rare circumstances where gifts to non-
     employees exceed $600, it becomes taxable
     income to the non-employee and is reported
     on a Form 1099.
    Anything over the threshold of $600 (by no
     more than 50%) for gifts to non-employees
     requires Supplemental Approval.
  Gifts to vendors are not reimbursable.
                                                  52
Gifts to Non-Employees

 Gifts of cash to non-employees (e.g.,
  honorarium) should be processed on
  a Check Request, and not
  reimbursed on a Business Expense
  Report. These gifts to foreign persons
  (non-resident aliens) must be
  processed through HRPC to comply
  with IRS and Dept. of Homeland
  Security regulations.
                                           53
Requesting Reimbursement:
Reminders
  Remember to segregate expenses: Unsegregated
    Expenses in Column A, Segregated Expenses in
    Column B
  Verify payee’s correct home address is in system
  • Check may not be received if sent to incorrect location
  • We recommend DIRECT DEPOSIT
  When submitting report, with attached
   documentation:
  • NO STAPLES
  • Do not TAPE invoices together (please tape small receipts
    to one side of a piece of paper)
  • Use paper clips (as few as possible)
  • List in chronological order

                                                                54
Supplemental Approver – Launching
February 1, 2007
 The Travel & Business expenses policies apply to
   employees, students and non-employees in all
   Schools and Departments around the University,
   and should be complied with.
 However, from time to time, certain business needs
   and special situations (i.e. nature of business,
   location of purchase) may necessitate departure
   from the guidelines provided by policy.
 What’s New:
       Certain common exceptions to policy no longer require
        an exception request to AP for approval.
       AP will rely on approval from the “Supplemental
        Approver” in the department.


                                                                55
Supplemental Approver

 How does this work?
    Individuals submitting a reimbursement request
     must still request approval of the exception and
     should document circumstances surrounding the
     exception to policy.
    Supplemental Approver would evaluate the
     situation & either approve or deny.
    AP will rely on this approval when reviewing the
     voucher.



                                                        56
Who are Supplemental Approvers
 Supplemental Approvers may be a:
    Dean
    VP
    Associate Dean
    Senior Financial Officer
 A Supplemental Approver is someone who is
    responsible for the administrative and financial
     leadership of their academic or administrative
     unit
    can determine the appropriateness of expenses
     and exceptions in compliance with policy.
 This will vary by School or Department, depending
     the size and organizational structure.

                                                        57
Role & Responsibility of a
Supplemental Approver
 When approving transactions, Individuals
   with Supplemental Approval authority are
   in all cases responsible to verify:
  the business need for the exception

  the propriety of the exception in
   compliance with the Supplemental
   Approver and Travel & Business expense
   policies.
 Individuals with Supplemental Approval
   authority are in all instances ultimately
   responsible for the approval decision.
                                               58
Circumstances that require
Supplemental Approval
 Transportation/Travel:
    First or business class travel by air (flights in excess of 5
     hours or medical need).
    First or business class travel by rail/bus (not including
     Amtrak’s Acela train).
    Lodging exceeding the thresholds ($350 per night
     domestic and $400 (US dollars) per night international)
     by no more than 50%. ($525 domestic, $600 international)
    Appreciation given for lodging in a private residence.
    Short-term rental accommodations.
    Reimbursed travel extended beyond the minimum
     days required for business purposes.
    Required travel by an employee’s spouse, significant
     other and/or dependent (Note: May be taxable)

                                                                     59
Circumstances that require
Supplemental Approval
 Meals:
    Meals exceeding the per meal thresholds ($25
     breakfast, $35 lunch, $50 dinner) by no more than
     50%. ($37.50 B, $52.50 L, $75 D)
    Meals (fundraising, recruitment, speaking
     engagements) involving external parties
     exceeding the per person threshold of $100
     (excluding tips and taxes) by no more than 50%.
     ($150 per person)
    Use of per diems on non-grant accounts.
    Meals that require attendance by an employee’s
     spouse, significant other, and/or dependent.
    Expenses for meals or entertainment conducted
     in private homes.

                                                         60
Circumstances that require
Supplemental Approval
 Entertainment:
  Expenses for meals or entertainment
   conducted in private homes.
  Entertainment expenses to be reimbursed
   in excess of $1,000.
  Rental of clothing for an event.
  Entertainment expenses for employee
   events in excess of $500.


                                             61
Circumstances that require
Supplemental Approval
 Gifts:
    A business performance or “de minimus” gift to
     an employee exceeding the threshold of $100 by
     no more than 50%. ($150) Note: Item is taxable
    A years of service/retirement gift to an employee
     exceeding the threshold of $400 by no more than
     50%. ($600) Note: Item is taxable
    A gift to a non-employee exceeding the
     threshold of $600 by no more than 50%. ($900)
     Note: Item is taxable


                                                         62
Circumstances that require
Supplemental Approval
 Other:
    Purchases of emergency supplies, books, equipment in
     excess of $500.
    Issuance of a second travel advance before the first one
     has been reconciled.
    Reimbursements submitted more than 120 days after the
     date of the expense or after the end of the fiscal year
     (whichever is sooner). Please note that supporting
     documentation must include legitimate circumstances
     contributing to late submission in order to evaluate whether
     this is a taxable event.
    Missing receipt for expenses of $75 or more ($25 for meals),
     all lodging. Please note that supporting documentation
     must include missing receipt documentation to comply with
     IRS standards for reimbursement.

                                                                    63
Supplemental Approval Reminder
As a reminder:

All individuals requesting reimbursement should be
   in compliance with the University’s Travel &
   Business expense policies, effective October 1,
   2006. Items eligible for Supplemental Approval
   are still exceptions; however, they are being
   approved by a departmental officer closer to the
   situation, rather than AP.
Supplemental Approval in no way raises the
   thresholds of what is allowable or changes the
   segregation.

                                                      64
 Processing a voucher requiring
 Supplemental Approval
Role & Responsibilities of Processors of Travel &
  Business Expense transactions
   • Reviews voucher to identify common policy
     departures that require Supplemental
     Approval
   • Identifies this in AP/CAR for review by the
     Supplemental Approval
     • Resources
        • List maintained in AP/CAR
        • List on AP website
        • Policy documents
        • Training manual
                                                    65
Processing the voucher in AP/CAR

Upon selecting
  “Designate Approver”,
  a pop up box will
  appear asking
  whether the voucher
  requires Supplemental
  Approval.




                                   66
Processing the voucher in AP/CAR
 To select one or more reasons, double click on the small box
    on the left hand side, which will then place a check mark in
    the box (later will change to an asterisk as you select more
    than one). Once you have selected all reasons, click
    “Close”.




                                                                   67
Processing the voucher in AP/CAR:
Selecting an Electronic SA
 Select the individual who is the appropriate Supplemental
    Approver from your department. Click “Continue” to assign
    the DAF approver of the voucher.




                                                                68
Processing the voucher in AP/CAR

Select the individual who is
   the appropriate DAF
   Approver from your
   department. Depending
   on the departmental
   structure, the DAF
   approver may be the
   same individual selected
   for Supplemental
   Approval or may be
   different. Click
   “Continue”.



                                   69
Audit & Review Approving an Invoice
Requiring Supplemental Approval
 If upon audit of the voucher, our Audit & Review
    specialists identify that Supplemental Approval
    was not appropriately selected (i.e. either was not
    identified at all, a reason is missing, or one is
    incorrectly included), they will put the voucher on
    hold to coordinate with the department.
       Obtain the approval from the appropriate Supplemental
        Approver and image this as part of the voucher.
       A further enhancement will be made to AP/CAR to allow
        the Audit & Review specialist to edit and select the
        supplemental approval reasons so this is tagged and
        included in any reporting.


                                                                70
For more information:


 AP website: http://www.finance.columbia.edu


 AP Service Center
  (212) 854-2122
  apservice@columbia.edu




                                               71
QUESTIONS

COMMENTS




            72

				
DOCUMENT INFO
Description: Travel Expense Forms document sample