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BUSINESS EXPENSE REIMBURSEMENT WORKSHOP. Elsa Liauwapau Director , Accounts Payable & Disbursements Phone 305-284-2287. Objective. At the end of this workshop, each participant should be able to complete the Business Expense Reimbursement Form (BERF).

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    1. BUSINESS EXPENSE REIMBURSEMENT WORKSHOP Elsa Liauwapau Director, Accounts Payable & Disbursements Phone 305-284-2287

    2. Objective • At the end of this workshop, each participant should be able to complete the • Business Expense Reimbursement Form (BERF)

    3. Topics for Discussion • UM Travel and Business Exp. Policy D-015 • BERF • Travel Advance

    4. FINDING BERF POLICY ON THE WEB: • TRAVEL AND BUSINESS EXPENSE Policy D015 •,1770,11270-3,00.html Go to • Click on Disbursements • Click on BERF

    5. Official University Travel: Official University Travel is defined as travel by University personnel, non-University personnel, and University students when the authorizing individual considers such travel to be in the professional and/or business interest of both the traveler and the University. Definitions

    6. Definitions Cont’d • Domestic travel: federal regulations define domestic travel as travel within the United States, its possessions and territories. US possessions and territories include Guam, American Samoa, Puerto Rico, and the Virgin islands. • Foreign travel: travel outside US and US territories. • Local travel: travel within Miami-Dade and Broward counties.

    7. Documentation Requirements • Under the IRS Accountable Plan Rules expenses are required to meet three conditions: • There must be a legitimate business purpose - explanation of the business conducted • Expenses must be substantiated: original receipt, with date, place and amount of the expense • Any cash advance not used must be returned

    8. Policy D015 states • Where a more standardized procurement method for goods and services is available for purchases, those methods must be used DO NOT USE THE BERF FOR GOODS AND SERVICES THAT SHOULD BE OBTAINED USING THE PURCHASE ORDER

    9. VALID REIMBURSEMENT REQUESTS • Business related travel expenses: • Transportation • lodging • meals • Business Entertainment • Conference/seminar registration • other travel related expenses • Approved membership/subscriptions

    10. Reimbursable Travel Expenses • Commercial transportation including airline -cost of coach or other lower promotional fare • Mileage allowance for travel in a private automobile is 50 cents per mile effective 01/01/10. • Meals – per diem meal allowance or actual cost. • Domestic travel per diem of $50 a day($25 for departure after 3pm and $25 for returns before 3pm). • Foreign Travel per diem: use US Department of State rate at http://aoprals.state.govAttach page with city/country Max M&IE rate circled.

    11. Reimbursable Travel Expenses Cont’d • Lodging – actual cost only • Entertainment -must include names of the attendees and their affiliation, date, place of entertainment, and business purpose • Incidental expenses - include business calls, gratuities, tolls, parking and taxi. No receipts required if the expense is less that $75 per occurrence. • Baggage fees (explain excess baggage).

    12. Reimbursable Air Travel cost of coach or other lower promotional airfare All exceptions to coach class travel will require the traveler to submit appropriate documentation supporting the reason for upgrading and must have approval by the appropriate Vice President or Dean of the School.  Reimbursement for upgraded air travel that does not comply with policy D015 guidelines will be made at the equivalent coach class air fare for that trip. 12

    13. Non-reimbursable Travel Expenses • Conference & convention meals, if already included in registration fees. • Personal entertainment such as hotel room movies, newspapers, magazines, over the counter drugs, health club facilities, and spa services. • Personal care items. • Clothing, and clothing rental.

    14. Non-reimbursable TravelExpenses Cont’d • Corporate charge card delinquency assessments due to the action of the traveler. • Life or travel accident insurance premiums. • Parking tickets and traffic violations. • Personal portion of airfare, hotel or rental car. • Restaurant gratuities, if traveler is on per diem plan.

    15. Non-reimbursable Travel Expenses Cont’d • Repairs or towing of personal vehicle. • Valet service and/or laundry charges, if travel is less than five nights. • Gifts to friends or relatives, even in lieu of meals and lodging. • Commuting between home and campus. • Rental of convertible automobile or other non-standard vehicle.

    16. Non-reimbursable Travel Expenses Cont’d • Airline clubs unless approved by President, Provost, or executive/senior Vice-President. • Airline tickets obtained using frequent flyer miles or travel vouchers. • Expenses submitted more than 12 months after expenses were incurred. • Other expenses not directly related to the travel assignment.

    17. Travel Object Codes Go to and select Accounting Information->Expense subcode xxx Or type below: • Expense Sub-code Summary,1770,2365-1;3331-3,00.html • Expense Sub-code Explanations,1770,2365-1;6162-3,00.html

    18. Travel Object Codes • 3611 employee domestic travel • 3612 employee foreign travel • 3613 non-employee domestic travel • 3616 student travel

    19. Travel Object Codes Cont'd • 3624 entertainment: food/beverage/reception • 3625 entertainment - other • 3631 recruiting - athletes • 3632 recruiting - students • 3633 recruiting - employees

    20. Travel Object Codes Cont’d • 3641 moving expenses • 3801 registration -conferences, seminars, etc. • 3802 subscription fees (publications, magazines) • 3803 dues and memberships – other (professional) • 3804 dues and membership - civic/community

    21. Travel Advance Requirements • Foreign travel • Extended trips of more than 14 consecutive days • Student travel • Travel outside the 48 contiguous states • Non-exempt staff travel • Travel by those who have applied for but not yet received the American Express Card

    22. American Express Card Program • Replaces cash advances • All faculty, administrative/professional, research employees are eligible

    23. Requirements continued • Travel Advances, Ghostcard Airfares, Advanced Reimbursed Airfare and Hotel must be accounted for on a BERF within 10 days from return of business trip.

    24. Completing the BERF • All BERFS must have the business purpose clearly explained • Use appropriate object codes to differentiate between travel (3611), entertainment (3624), and registration fees (3801), moving exp. (3641), etc. • The BERF must be signed by the payee, payee’s supervisor, account signer, and appropriate business office as required

    25. Completing BERF Continued • Report travel expenses by day • Report hotel expenses by day under the appropriate columns (separate room rental, meal and other). • Authorized signer signature card must be on file with Disbursements/Sponsored

    26. BERF • 1. Name/Status • A. Indicate employment status • B. Payee’s name • C. Payee’s UM ID No.

    27. BERF Cont’d • 2. Disposition: • A. Direct Deposit – UM employee reimbursement will be via direct deposit to the employee’s primary bank account on file in Payroll. • B. US mail- For non-employees. If checked, the street, city, and zip code must be provided • C. Check one box for pickup of check: -Hold for Pick Up at Ashe Bldg, Gables -Medical School Messenger for pick up at Medical Finance Office at Medical -RSMAS Messenger for Rosenstiel campus.

    28. BERF Cont’d • 3. Date - date(s) of the expenditure • 4. Trip itinerary/Expense explanation - summary description of the event giving rise to the expense • 5. Automobile - mileage allowance for the use of a private automobile. Include the total miles driven and the allowance (number of miles x rate)

    29. BERF Cont'd • 6. Airline - cost of airline ticket • 7. Ground transportation - cost of car rental, rail ticket • 8. Lodging - actual cost of hotel room including room tax • 9. Per diem/Meals - actual cost of all meals must have receipts or per diem cost of $50.00 per day (US Dept of State rate for foreign travel).

    30. Berf Cont’d • 10. Other - miscellaneous expenses including tools, parking and tips • 11. Total dollars - sum of all expenses on each line • 12. Taxable amount - leave blank; for Disbursements Office use • 13. Explanations

    31. BERF Cont’d • 14. Itemize ‘Other’ expenses • 15. Name and phone number of preparer • 16. Sponsored Programs - approval required if expenses are charged to an account with 6xxxxx in (19) • 17. Payee’s signature and address

    32. BERF Cont’d • 18. Authorization • A. Supervisor Signature: Supervisor signature is required. • B. Authorizing Account Signature - signature of person authorized to sign for account to be charged. A signature card must be on file in the Disbursements Office. • C. Dept. Chair/Dean/VP - as required

    33. BERF Cont’d • 19. Account no. /object code/ amount - • indicate the account(s) and the appropriate object code for the expense • 20. Total Expenses - • sum of all the amounts charged • 21. Deduct Advance – • deduct any amount previously issued as a travel advance • 22. Balance due Employee – • amount for which a check should be issued

    34. BERF Cont’d • 23. Balance due University – • amount which the employee owes to UM as a result of having expenditures that are less than the travel advance previously issued. A receipt from the Cashier’s in the Ashe lobby must be attached.

    35. COMMON MISTAKES ON BERFS • Business purpose is missing or not clear • Missing Itemized Meal Receipt • Missing conference brochure • Missing signatures • No original receipts • Wrong amounts • Incorrect or missing UM ID No. • Missing or invalid account no. or object code.

    36. DO NOT FORGET …. • Receipt must indicate payment; proof of payment must be apparent (canceled check). • A Conference Agenda must be provided for conference/seminar attendance. • Entertainment Expenses must have the names of the attendees and their relation to the University and the business discussed. • Ghost-card airfare, travel advances, and Conference Registration paid on Pcard or Check req. must be included and deducted back out. • Mileage reimbursement is limited to 600 miles • Print out the foreign per diem rate or currency exchange rate

    37. DO’s for BERF • Do submit neat and legible BERFs. (Sloppy BERFs go to the bottom of the pile). Do tape small receipts onto an 8.5 X 11 sheet. • Do show how you came to the meal amount by day on the BERF (arrange related receipts on one sheet and include adding machine tape). • Each BERF should tell it’s own story (who, what, where, and why).

    38. Disbursements Office Staff • Elsa Liauwapau - Director 8-2287 • • DISBURSEMENTS TEL. 8-3564: • BERFS Coral Gables - Akemi Witkowsky eCheck Requests - Sonia Falloon Petty Cash - Cathy Ralls BERFS Medical - Frank Betancourt