6.12 – Direct Reimbursement for Permissible Expenditures
- PurposeTo outline the methodology by which employees and/or representatives of Ozarks Technical Community College will be reimbursed for expenditures incurred on behalf of the college
- The college Chancellor and his/her Cabinet shall arrange and approve reimbursement procedures for qualified expenditures that are incurred on behalf of the college.
- Reimbursement shall be in accordance with Board of Trustees policy and administrative procedures. No deviations shall be made except in those extenuating circumstances approved by the college Chancellor or designee.
- For any travel funded by grant or other funding source with different restrictions, the more restrictive policy will be followed.
- General Guidelines
- All employees must obtain appropriate approval before scheduling travel arrangements.
- Expenses for an accompanying spouse or others are not reimbursable from the college.
- Employees are encouraged to use reasonable economies.
- Reimbursement for expenses deemed excessive may be denied at the discretion of the supervisor and/or Vice Chancellor or President.
- The Employee Expense Reimbursement form should be submitted, with all receipts, to the Finance Office within 30 days of the completion of the trip.
- For any direct expenditures or travel funded by grants (or other funding sources) with different restrictions, the more restrictive policy will be followed.
- 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. Car rental, while attending the business activity, may be an appropriate expenditure.
- When an employee drives his/her automobile on college business they will be eligible for mileage reimbursement at a rate not to exceed the Internal Revenue Service standard mileage rate, less 3 cents per mile. 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, when assigned to more than one location, may be reimbursed for the additional mileage incurred over and above the normal round trip from home to the primary work site.
- Mass transit, shuttles, taxis, bridge and road tolls, or parking charges incurred while on official business may be claimed when properly itemized on the travel expense voucher. Original receipts must be submitted for reimbursement, wherever possible.
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. An original, 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 paid for from college operating funds are for the convenience of the college and in furtherance of its mission. Meals provided for the convenience of the employee are not permissible. College operating funds may not be used for the purchase of alcoholic beverages.
Single Day Trips – No reimbursement will be made for personal meals incurred while attending a conference, workshop, or meeting.
Business Meals – Food purchased at a restaurant 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.
Overnight Trips – Meals not provided by a conference or workshop will be reimbursed with an itemized receipt. If an itemized receipt is not available, breakfast will be reimbursed at $3, lunch at $5 and dinner at $12. A maximum of three meals will be reimbursed per day. Breakfast may be reimbursed for travel commencing before 7:00 a.m.; lunch for travel commencing before 11:00 a.m.; dinner for travel commencing by 5:00 p.m. Meals charged on the lodging statement must be accompanied by original, itemized, meal tickets to receive full reimbursement.
- Other Permisible Expenditures
All other reimbursable expenditures such as conference fees, baggage and service fees, business related telephone calls and business related internet access, etc., shall be listed on the travel expense voucher.
- General Guidelines
Representatives of the college: Individuals traveling for the benefit of the college.
This policy is maintained under the authority of the Vice Chancellor for Finance.
- Related Policies
- Policy approved and adopted by the Board of Trustees Revised 7/8/02, 4/12/04, 9/19/05, 6/11/07 and 7/19/10.
- Purpose, procedures, responsibilities and definitions approved and adopted by the Cabinet on 6/18/19. Set for review on 3/2022.