6.12 – Direct Reimbursement for Permissible Expenditures

A.  Purpose
To govern the administration of reimbursement for expenditures incurred on behalf of the college.

B.  Policy
The college shall reimburse employees and/or representatives of the college for qualified, permissible expenditures that are incurred on behalf of the college.

C.  Procedures
General Guidelines

  • All employees must obtain appropriate approval before scheduling travel arrangements. Failure to obtain appropriate approval may result in the employee being responsible for all travel expenses.
  • Employees traveling overnight or out-of-state on college business should submit an Advance Travel Request (ATR) with estimated expenses prior to travel.
  • Expenses for an accompanying spouse or others are not reimbursable from the college.
  • Employees shall utilize the most economical method of transportation for travel considering the business purpose, dates/times, and college needs.
  • Reimbursement for expenses deemed excessive may be denied at the discretion of the supervisor, vice chancellor, and/or chancellor. Reimbursement of expenses not listed or that exceed those approved on the ATR may also be denied.
  • The Employee Expense Reimbursement should be submitted, with all receipts, to the Finance Office within 30 days of the completion of the trip. For grant-funded travel or travel funded with another non-college source(s), the reimbursement must be submitted within 30 days of the completion of the trip to ensure compliance with grant and other funding requirements.
  • For any direct expenditures or travel funded by grants (or other funding sources) with different restrictions, the more restrictive policy will be followed.
  • Representatives of the college may be reimbursed for actual expenses (e.g., meals, lodging, and other reasonable expenses) provided the expenses are incurred for the benefit of the college. An ATR is not required for reimbursement of expenses to representatives of the college.

Transportation

  • The college shall reimburse the employee for the mode of transportation which is the most economical, considering the time and convenience of the transportation. The time of departure or shorter absence shall be an important factor to the college. Air travel reimbursement shall be for coach or economy class and a limit of one standard checked bag. Please note federal grants require travel by US carrier. Car rental or ridesharing services, while the employee is attending  the business activity, may be an appropriate expenditure.
  • When an employee drives their automobile on college business, they will be eligible for mileage reimbursement at the stated college reimbursement rate. The chief financial officer will set this rate at the beginning of the fiscal year to align with the Internal Revenue Service (IRS) standard mileage reimbursement rate. The college will calculate all mileage from the primary work site to the business activity and returning to the work site unless actual mileage was less.
  • Employees temporarily (less than 12 months) assigned to work at one or more locations may be reimbursed for the additional mileage incurred over and above the normal round trip from home to the primary work site.
  • Employees working in two or more locations in one day may be reimbursed for mileage getting from one location to another.
  • Mileage between a residence and the primary work site(s) is considered commuting mileage by the IRS and is not reimbursable.
  • Mass transit, shuttles, taxis/ridesharing services, bridge and road tolls, or parking charges incurred while on official business may be claimed when properly itemized on the travel expense voucher. Itemized receipts must be submitted for reimbursement, wherever possible.

Lodging

The number of nights is limited to those necessary for attendance at the conference or business activity. A reasonable number of additional nights will be allowed if necessary to take advantage of discounted airfares, though this must be noted on the ATR with the necessary approvals. An itemized receipt for all lodging must be attached to the travel expense voucher. Sales tax at Missouri hotels is not an allowable expense, as the college is exempt from Missouri sales tax. Hotel receipts must show a zero balance.

Meals

Overnight Trips – Meals paid from college operating funds are for the convenience of the college and in furtherance of its mission. Unless there is a more restrictive requirement (e.g., due to funding source), meals will be reimbursed with an itemized receipt for actual expense up to a daily maximum as published in the GSA Per Diem schedule. College operating funds may not be used for the purchase of alcoholic beverages.

If meals are provided by a conference, then the meal per diem will be amended to exclude the meals that were provided. A maximum of three meals will be reimbursed per day. The first and last day of a trip will be reimbursed at 75% of GSA Per Diem schedule. Meals charged on the lodging statement must be accompanied by an itemized meal receipt to receive full reimbursement.

Single Day Trips – No reimbursement will be made for personal meals incurred while attending a single-day conference, workshop, or meeting.

Business Meals – Food purchased for a business meal should include a list of all participants and the official purpose of the meeting indicating the benefit to the college. Food purchases for an event on college property must include documentation such as an agenda or flyer substantiating that the event was an official business event. Itemized receipts are required for all business-related meals.

Other Permissible Expenditures

All other reimbursable expenditures such as conference fees, baggage and service fees, business- related telephone calls and internet access, etc., shall be listed on the travel expense voucher. Expenses for which there is not a legitimate business purpose are not eligible for reimbursement.

D.  Definitions

Representatives of the college are members of the board of trustees and official guests, select job candidates, and other non-employees designated by the chancellor who are traveling for the benefit of the college.

Temporary assignments are those that are realistically expected to last one year or less. At the point at which the assignment is expected to last beyond one year, or after one year, whichever is earlier, the assignment is no longer considered temporary. At that time, the transportation is considered indefinite and no longer eligible for reimbursement.

US General Services Administration (GSA) per diem rates are rates defined for overnight trips while traveling for business purposes in the continental United States.

E.  Authority
This policy is maintained under the authority of the vice chancellor for finance.

F. Related Policies
N/A

G.  Implementation

Policy approved and adopted by the Board of Trustees Revised 7/8/2002; 9/9/2005; 6/11/2007; 7/7/2010; and 8/12/2019.

Purpose, procedures, responsibilities, and definitions approved and adopted by the Cabinet on 6/18/19, 10/6/23, and 12/19/23.

Set for review in fiscal year 2026-2027.