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Business & Travel Expense Policy: An Overview

Business & Travel Expense Policy: An Overview. Agenda. General Information Roles and Responsibilities Business and Travel Expense Policy Overview Purpose and Justification Review Business and Travel Expense Reporting Expense Report Preparation. Accountable Plan Requirements.

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Business & Travel Expense Policy: An Overview

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  1. Business & Travel Expense Policy: An Overview

  2. Agenda • General Information • Roles and Responsibilities • Business and Travel Expense Policy Overview • Purpose and Justification Review • Business and Travel Expense Reporting • Expense Report Preparation

  3. Accountable Plan Requirements

  4. Reimbursable/Allowable/Unallowable

  5. Expenses & Sponsored Grants/Contracts Questions related to Federal or Sponsor restrictions should be directed to H&SS Department Business Managers

  6. Roles and Responsibilities

  7. Who does this policy apply to?

  8. Business and Travel Expense Policy Exceptions

  9. Defined Roles in Policy

  10. Individual Incurring Expense

  11. Business Expense Preparer

  12. Business Expense Approver

  13. Business and Travel Expense Policy Overview

  14. Process Changes

  15. Sales Tax

  16. Paying Sales Tax with Personal Funds

  17. Meals – Self/Others/Non-Travel

  18. Expenses associated with social events (visitor receptions, alumni reunions, etc.)

  19. H&SS Guidelines for Business Meals

  20. Examples of Prohibited PCard Expenses

  21. Service & Software Purchases <=$1000 • To use PCard when purchasing services and software <=$1,000: • Contracts Office Contact Information: • 8-2528 or University-contracts@andrew.cmu.edu

  22. Internet Purchases: Service & Software <=$1000 • Many internet purchased services and software require the purchaser to enter into a contract and accept the suppliers terms and conditions. When presented with these terms and conditions: • Note: University Contracts Office approval only extends to the specific transaction and is not a blanket approval for future transactions.

  23. Miscellaneous types of expenses

  24. Purpose and justifications

  25. Purpose & Justification

  26. Example - Today’s Meeting Answer The Five Questions For Today’s Meeting: WhoH&SS Pcard verifiers and expense report preparers What Refreshments for 45 attendees Why (How) To provide training on appropriate PCard receipts and purchasing justifications When February 25, 2011 Where Baker Hall A53

  27. Example – Today’s Meeting Select “Refreshments” as Expense Type Refreshments provided at 2/25/11 training session in BH A53 to H&SS College PCard verifiers and expense report preparers on appropriate receipts and purchasing justifications (45 attendees). Enter justification into Oracle See handout for additional examples

  28. Justification Guidelines Answer These Five Questions: Who Who was the purchase for? Who are the affected individuals? What What was purchased? What does the purchase represent? Why (How) Why was the item purchased? Why did the event take place? How does it relate to business? When When did the activity/charge occur? Where Where is the event held? Where does the item reside?

  29. Justification Tips

  30. Justification Tips (continued)

  31. Justification Tips (continued)

  32. Clarification of Expense Types & Justifications Justification examples for food expense types: • Snacks (cookies and milk) for presentation to students in Prof Claus’s Organizational Behavior class by guest speaker from North Pole Univ, Dr. R.R. Reindeer, on Dec 24, 2010 in HbH; 30 attendees. • Refreshments • Non-Travel Business Meals • Lunch (pizza, cookies and milk) for presentation to students in Prof Claus’s Organizational Behavior class by guest speaker from North Pole Univ, Dr. R.R. Reindeer, on Dec 24, 2010 in A51; 30 attendees. • Unallowable Lunch (pizza, cookies and milk) provided to students in Prof Claus’s Organizational Behavior class as an end-of-year celebration on Dec 24, 2010 in A51; 30 attendees. (not allowed for use in calculating University’s research overhead rate)

  33. Clarification of Expense Types & Justifications When purchasing food, what expense type should be used? • When light snacks, cookies, non-alcoholic beverages, coffee, and/or pastries are being served in a meeting with a business objective. • Refreshments • Non-Travel Business Meals • When more food is involved such as an entrée in a meeting with a business objective (ie: lunch meeting food – pizza, boxed lunches, Mad Max, etc.). • Unallowable When expenses relate to alcohol, personal goods and services, and special activities. For example, holiday parties, celebrations, and other social functions with *no* business objective (ie: coffee/water for general use). Note: Alcohol must always be broken out separately. (not allowed for use in calculating University’s research overhead rate)

  34. Clarification of Expense Types & Justifications When purchasing supplies, what expense type should be used? • Computing Supplies • Computing supplies used in computers and printers including diskettes, tapes, toner, etc. Supplies used in classroom instruction, purchased from external suppliers. • Instructional Supplies • Office Supplies • General office supplies excluding paper and computing supplies. • Other Supplies Supplies that do not meet one of the other defined supply categories. Paper supplies used in printers, copiers, fax machines, etc. • Paper Supplies • Technical Supplies Supplies used in lab and research facilities purchased from external suppliers.

  35. Clarification of Expense Types & Justifications Justification examples for supply expense types: • USB-512 Pen Drives for Paul Fischbeck to load course materials and distribute to students in Policy III class in Fall 2009 (in lieu of paper handouts). • Computing Supplies • Instructional Supplies Easel and flip chart to be used for brainstorming activities in Steven Klepper’s Economics classes for fall 2010. • Office Supplies • Office supplies (notepads, pens, staples, etc.) for general office use in the Philosophy department. Plates, napkins and forks for 1/5/2010 lunch in BPH 223D to plan website revisions for the Psychology department. Other Supplies

  36. Clarification of Expense Types & Justifications Justification examples for supply expense types (cont.): • Paper Supplies Paper for general use in printers at English department offices in Baker Hall. • Technical Supplies Cheese purchased to use as stimuli in behavioral decision making study conducted by Carey Morewedge Stopwatches used as incentives for exercise study conducted by Erte Xiao

  37. Justifications - Examples GOOD BAD • One box of red pens, 3 rolls of bubble wrap, 1 pack of box-sealing tape. • One box of red pens, 3 rolls of bubble wrap, 1 pack of box-sealing tape for general use by History department. • Name tags and permanent marker pens for orientation week. • Name tags and markers for identifying students, faculty, and staff during student orientation information sessions held in August 2010. Tip: For “Office Supplies” indicate if for general use or a specific purpose

  38. Justifications - Examples GOOD BAD • Conference registration for Terrance Hayes. • Conference registration for Terrance Hayes to attend the Society for Technical Communication annual meeting in Philadelphia, PA from Nov 4-7, 2009 for professional development. Tip: For “Conference Registration” be sure to include why the individual is attending the conference (ex. presenting, professional development, networking).

  39. Justifications - Examples GOOD BAD • Holiday party for the SDS at the Schenley Park Visitor Center. • Holiday party for SDS faculty, staff, and guests at Schenley Park Visitor Center on Dec 5, 2010; 300 attendees. Tip: For “Unallowable”, like all other expense types, be sure to cover the 5 W’s

  40. Receipt Requirements

  41. Required Documentation

  42. Example #1: Receipt-Acceptable or Not? Not Acceptable Missing: What was purchased

  43. Example #2: Receipt-Acceptable or Not? Not Acceptable Missing: Merchant, Date, Credit Card Proof

  44. Example #3: Receipt-Acceptable or Not? Yes-Acceptable Credit card receipt plus detail receipt with all required information.

  45. Example #4: Receipt-Acceptable or Not? Yes-Acceptable All necessary detail on receipt.

  46. What if receipt is missing or not legible? Note: Frequent use of the Missing Receipt form and/or submitting inadequate receipts will be considered an audit violation and will be reported to the designated departmental finance representative.

  47. Missing Receipt/Packing Slip Form Example for a “tangible good” Example for a “meal”

  48. PCard Guidelines (Issued January 10, 2011)

  49. Business and Travel Expense Reporting

  50. Considerations when the traveler is flying

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