SECTION ONE: EXPENSE REIMBURSEMENT
1.01 The College will reimburse employees for work-related expenses as allowed by this Regulation.
1.02.1 Instructional Travel
Instructional travel is defined as travel required as part of the employee’s assignment, and it includes, but is not limited to, clinical or practicum travel for instructors, routine recruiting travel, off-campus teaching travel, registration travel, and other travel required for the purpose of supervising students.
Employees are encouraged to submit monthly mileage reimbursement requests for instructional travel, but should submit reimbursement requests no less frequently than once per semester. The College may delay processing of travel reimbursement requests if requests are submitted during the last week of a semester. All travel reimbursement requests for a fiscal year must be submitted by the processing deadline for check requests pertaining to that fiscal year.
Instructional travel reimbursements should only include mileage in excess of round-trip mileage from home to campus (see: DEE – EXHIBIT B).
1.02.2 Professional and Development Travel
Professional or developmental travel includes approved travel for enhancement of knowledge and skills required by a position’s job description.
1.03 Travel Approval
During the College’s budget development process, each unit manager should estimate the cost of all anticipated travel by employees assigned to his/her unit for the fiscal year. All actual travel must be approved in advance by the employee’s supervisor.
1.04 Reimbursement Rates
The College will calculate reimbursement for travel using approved travel reimbursement rates and guidelines. Currently approved rates and guidelines are included in DEE – EXHIBIT A.
1.05 College Credit Cards
Employees authorized to use a College credit card should exercise care to keep receipts and to document the use of the card on AC Form 10L. Travel expenses charged to a credit card should be within allowable limits and should not be claimed additionally for reimbursement.
All receipts submitted for reimbursement must be legible and include the name of business, date of purchase, detail of what was purchased, and how payment was made. All credit card charges should be in the name of the employee.
SECTION TWO: EXPENSE CATEGORIES
DEE – EXHIBIT A presents the College’s reimbursable mileage rate. Allowable mileage is different from odometer mileage. Employees should use the Internet versions of either Mapquest or Google Maps to calculate allowable mileage. The employee should attach a copy of the calculation to the reimbursement request.
Employees may not claim mileage reimbursement when using a College vehicle (see DEE Exhibit C).
When it is necessary to book airfare, the College will reimburse employees for the actual cost of economy-class airfare. Where necessary, the College will reimburse employees for one checked bag or one carry-on bag. The College will not reimburse employees for seat upgrades or for first-class tickets.
Employees must attach documentation evidencing the cost of airfare. If employees book reimbursable airfare, employees must attach an original boarding pass, or other documentation indicating ticket utilization, with their reimbursement request.
The College encourages employees to book airfare sufficiently in advance, where possible, to obtain the lowest price possible.
The College encourages employees to use self-parking and free parking options. However, where free parking is not available or there is a safety, health, or similar reason, the College will, with a receipt, reimburse the cost of parking.
The College will reimburse employees for toll fees with supporting documentation.
2.05 Registration Fee(s)
The College will reimburse employees for registration fees with supporting documentation. If registration materials indicate meal(s) were included in the cost of the conference, event, or program, the College will reduce reimbursement for meals accordingly.
2.06 Tips or Gratuities
Because the per diem meal allowance is inclusive of tips, the College will not reimburse employees for tips or gratuities except for business-related meals. The College will reimburse tips and gratuities for business-related meals up to a maximum of 20 percent of the meal cost (see Subsection 3.02 of this Regulation).
Employees must reserve lodging in their name. The College will reimburse employees for the actual cost of lodging, but the College will not reimburse employees for the Texas state sales tax.
Employees are encouraged to utilize conference rates or the Texas State Travel Directory, which provides for a negotiated lower rate for state employees, when possible. In circumstances where lodging is unavailable at less than the currently approved rate, employees may claim a higher rate only if approved prior to the travel by the Vice President of Academic Affairs or the Vice President of Business Affairs.
The College will not process reimbursement without an original lodging receipt that shows a detail of charges, the method of payment, and a zero balance due. It is the employee’s responsibility to obtain a receipt and to submit for reimbursement even if the reservation was made and paid by Angelina College.
Employees are reminded to carry and use the hotel occupancy tax exemption certificate for exemption from Texas state sales tax. Certificates are available in the business office and at the reservation desk of many lodging establishments. If an employee does not carry an exemption certificate, the sales tax incurred will be deducted from the employee’s reimbursement.
The College will reimburse the cost of internet/wifi access during hotel stays when it is not provided free of charge or included in the nightly rate. It is the employee’s responsibility to obtain a receipt or have the charge documented on his/her hotel bill.
2.08 Overnight Meals
The College will reimburse for meals during overnight travel. Employees will not be reimbursed for meals that occur during non-overnight travel except for business-related meals as defined in Subsection 3.02 of this Regulation. When traveling overnight, employees may claim the per diem amount for breakfast if they travel between 12:00 a.m. and 9:59 a.m. Employees may claim the per diem amount for lunch if they travel between 10:00 a.m. and 4:59 p.m. Employees may claim the per diem amount for dinner if they travel between 5:00 p.m. and 11:59 p.m. No meal receipts are required for overnight meals. Allowable meal per diem amounts are listed in DEE EXHIBIT A.
The College will reimburse actual expenses for all overnight Perkins grant travel.
The College will not reimburse the cost of entertainment and/or excursions that are arranged for a conference/convention or team travel (i.e., golf fees, amusement park fees, etc.).
SECTION THREE: SPECIAL CIRCUMSTANCES
3.01 Advance Money for Student Travel
For student travel only, the College may advance money for student lodging and meals to a trip sponsor who is not authorized to use a College credit card. A trip sponsor shall be a full-time employee of the College. The College will not issue advance money directly to students. To request travel advance money, the trip sponsor should complete the Student Travel Request Form.
When the College issues travel advance money, the employee is responsible for submitting a properly documented Travel Reimbursement Form, with a copy of the Student Travel Request Form attached, within 10 business days of completion of the travel. If the employee fails to submit all required documentation within 10 business days of completion of the travel, the College may deduct the amount that was advanced from the trip sponsor’s pay.
Travel reimbursement rates and guidelines shall apply to students except that meal per diem may not exceed the currently approved student daily rate (see: DEE EXHIBIT A). If the trip sponsor purchases meals for him/herself, the employee meal per diem guidelines shall apply.
3.02 Business-Related Meals
Business-related meals while not on overnight trips must be substantiated using the actual receipt method. The College will reimburse tips and gratuities for business-related meals up to a maximum of 20 percent of the meal cost. Business-related meals must meet one of the following conditions:
- The main purpose of the meal is to meet with one or more individuals who are not employed by the College to conduct College business or to otherwise benefit the College during the meal. Examples of appropriate business-related meals include recruiting prospective students or employees, negotiating with potential or current partners, cultivating donations or other support for the College, establishing or strengthening professional relationships beneficial to the College, etc. Receipt documentation must include the names of those joining the meal and the purpose of the meal. Reimbursement will be paid from itemized receipt, but the cost of the meal should stay within meal per diem guidelines.
- An employee attends a business meeting or conference of exempt organizations (chambers of commerce, business leagues, professional organizations or associations, or government agencies) in which the employee represents the College, but the meal is not provided as part of the meeting registration. The College requires a receipt for the meal, and a meeting or conference agenda or itemized bill as documentation for reimbursement.
- An employee travels as a coach or sponsor with a team or group of students. Employees should submit itemized receipts with the names of those joining the meal. Individual meal per diem guidelines should be followed.
- With prior approval from the College President, a Vice President, or a Dean, a meal in which the primary purpose is to meet with college employees and conduct college business. Approvals for meals of this type should be infrequent and used to mark a special occasion or to enhance the efficiency of the meeting.
3.03 Carl D. Perkins Basic Grant-Related Reimbursement
Carl D. Perkins Basic Grant (Perkins) funds must be expended for reasonable and necessary costs in conducting grant activities. Reasonable means a cost is consistent with prudent business practice and comparable to current market value. Necessary means the cost is essential for the College to accomplish the objectives of the project. The College must comply with the applicable Federal Cost Principles in expending grant funds.
Travel costs for executive officers (including the president, vice presidents, and deans) or administrative support staff may not be funded under the grant program.
Perkins professional development activities will be limited to one (1) event per academic year per Career Technical Education (CTE) employee.
3.03.1 Travel Approval
Travel costs for professional development including registration fees, flight, and lodging must be submitted in advance to the Office of Grants and Sponsored Program. Travel must be approved by the Texas Higher Education Coordinating Board (THECB) prior to the event. Any costs above the requested amount will be charged directly to the employee’s department account.
3.03.2 Travel Documentation
Travel costs must be properly documented with receipts to be reimbursable. Travel costs not supported by proper documentation are not allowable grant charges and are subject to disallowance by state and federal auditors and monitors. Travel documentation must be submitted within a timely manner to be reimbursed. All documentation must be submitted within fifteen (15) days of completion of travel to the Office of Grants and Sponsored Programs.
3.04 Perkins Grant-Professional Development Allowable and Unallowable Expenses
Employees may be reimbursed for expenses related to Perkins grant-funded workshops or conferences. In addition to college policies, such reimbursements must conform to grant specific requirements set by funding agency.
Faculty will be reimbursed for mileage by using the College’s reimbursable mileage rate. Mileage rates are listed in DEE Exhibit A. If the state approved rate falls below the institution rate, the lower rate will be used for reimbursement.
Airfare is allowable at the lowest fare available. First-class or business-class upgraded airfare is not an allowable expense. Perkins will reimburse one checked bag and one carry-on bag for each flight. Receipts for checked baggage must be submitted with travel reimbursement request. All flights will be reserved with the College approved travel agent.
Flight reservations must be submitted 60-90 days in advance of travel date to ensure reasonable rates. If flight changes are made by employee after reservation confirmation, the flight change fees and non-refundable flight costs will be charged to the employee’s department account.
3.04.3 Car Rental
Car rental fees, at destination, are not allowable in Perkins unless other transportation such as taxi, shuttle, or other ride-sharing service is not available for performing official business or unless car rental is more cost effective than alternate modes of travel. If other transportation is available and a car rental is necessary for out-of-state travel, the fees will be charged to the employee’s department account.
Car rental fees, for out-of-state travel from college to destination, are not an allowable expense unless the employee has medical documentation restricting them from flying to/from the approved destination. If medical documentation is not provided, the car rental fees will be charged to the employee’s department account.
Car rental fees, for in-state travel, are not an allowable expense in Perkins. If a car rental is necessary for in-state travel, the fees will be charged to the employee’s department account.
If a car rental is allowable, gasoline for the rental car is approved with Perkins funds. If a car rental is allowed, personal accident insurance or personal effects coverage for rental cars will not be covered.
Car rental reservations will be completed with the College approved rental agency.
3.04.4 Registration Fee(s)
Registration fees to attend workshops or conferences are allowable expenses. Conference social events, meals, or recreational events available at a cost above the basic registration fee are not allowed with grant funds.
Lodging is reimbursable up to the rate allowable for the destination city. Site-specific information on rates for in-state and out-of-state travel is available at http://www.gsa.gov. The difference between the actual and allowable lodging rates will be charged to the employee’s department account.
Airport, lodging, and conference standard parking rates are allowable. Valet parking is not an allowable expense without medical documentation.
Per institutional policy, per-diem for meals will be charged directly to the employee’s department account. Receipts for meals will not be needed for reimbursement.
3.04.8 Other allowable and non-allowable expenses
Taxi fares and other ride-sharing service fees for official business are allowable. Receipts for taxi or ride-share must be submitted with travel reimbursement request.
Other non-allowable expenses include tips or gratuities of any kind, alcoholic beverages, entertainment, recreational, social events, or any expense for other persons.