Staff Travel and Entertainment Policy

Adopted December 10, 2009

Download the Staff Travel and Entertainment Policy PDF format

1. Purpose
This policy ensures that employee travel is consistent with the business objectives of the Winthrop University Foundation, Inc (Foundation). It also ensures fair and equitable treatment of all employees by defining procedures for authorized business travel and guidelines for expense reimbursement. The Foundation assumes that employees and volunteers will use their best judgment when traveling or spending money in support of Foundation-related business.

2. Overview
A Disbursement Request (WUF-D) must be obtained for all employees traveling on business for the University or Foundation. Employee travel and the associated expenses will be authorized only in circumstances which are clearly consistent with the mission of the University and the Foundation. It will be the responsibility of each Team Leader to ensure that all employee travel meets this objective and that reimbursement is made only for actual, reasonable business expenses in connection with authorized travel as defined in this document. In order to maintain control over expenditures, any expense submitted which does not comply with the guidelines of this procedure will not be reimbursed, unless accompanied by a valid exception signed by the Executive Director. All reimbursement requests have the potential for review by internal and external auditors. All reimbursement requests are reviewed in detail for proper completion by the Foundation Director of Financial Affairs. An Expense Sheet (WUF-E) requests for reimbursement must be submitted in a timely manner from the last date of travel (within 30 days). A receipt must be provided for each expense listed on the Expense Sheet (WUF-E).

3. Implementation and Responsibility:

Team Leaders

Employee's Responsibility

4. Travel
Persons using travel agents should make the reservations and pay for them personally, then submit a request for reimbursement upon completion of the travel. Expenses may not be charged to an account in the name of the Winthrop University Foundation. Travel expenses incurred by or for the benefit of a nonresident alien must comply with the policy stated. Personal preferences are accommodated when possible; however they are secondary to the Foundation’s travel guidelines. Cash advances are prohibited for travel expenses.

Transportation costs of non-business guests are not reimbursable and may not be paid with the Foundation credit card. Accommodations for personal guests (such as a child car seat) should be arranged by the employee.

5. Meals
In order to be reimbursed by the Foundation, the Internal Revenue Service must consider meal expenses deductible business expenses. The expense must be incurred for a clear business reason.

Business meals away from home or meals incurred while traveling on business are reimbursable if the travel includes being away from home. Meals consumed away from home (e.g. breakfast eaten in Rock Hill prior to traveling out of town) are not reimbursable.

Business meals consumed while at home are not normally reimbursable by the Foundation. IRS allows certain exceptions.

The primary exceptions are:

IRS does not consider the following meals reimbursable:

Meal limits per day:

Best practices

Requests for reimbursement of meal expense must include an explanation of the business purpose, names and relationship of those attending, date and location. A completed Expense Sheet (WUF-E) must be submitted. Any such meal expense must not be lavish or extravagant in accordance with both IRS and Foundation policies. It is important to judge all expenditures in light of our responsibility to the public and our donors.

Gratuities will be reimbursed if the amount appears reasonable. Gratuities must be calculated on the amount of the bill before sales tax. Gratuities up to a maximum of 20% will be reimbursed. If the gratuity is more than 20%, a written explanation should be submitted with the Expense Sheet (WUF-E) as to why it was more.

Alcoholic beverages may be reimbursed by the Foundation if appropriate. Employees should be responsible in how much is consumed and/or provided. Otherwise, alcohol must be paid for by the employee unless it is considered part of the entertainment expense of the employee’s position. Departments can set their own policies concerning the reimbursement of alcohol from their Foundation accounts. If the department has not provided written and approved policies then the stated policy will be in effect.

6. Lodging:
When requesting reimbursement for lodging, a detailed billing of the lodging expenses must be submitted with the Expense Sheet (WUF-E). The Foundation will only reimburse for the room, surcharges and related taxes associated with the lodging, not for personal expenses such as movies, etc. If it becomes necessary to cancel the lodging reservations, it is the responsibility of the employee to cancel hotel reservations within the hotel cancellation policy time frame. Fees assessed due to the employee’s failure to properly cancel are not reimbursable by the Foundation.

It is acceptable to pay for multiple employees lodging on a single check; however, individual expense reports are still required after completion of the trip.

Lodging may be shared with non-business guests. Accommodations for personal guests such as different room types, extra rooms, and other special amenities should be arranged by the employee. Expenses for spouses will not be paid by the Foundation. Lodging expense for [spouses] will be allowed if there is no difference in the room rate of a single or double room. The employee will be responsible for any additional lodging costs. Meals and any other expenses for the spouse will not be reimbursed.

7. Telephone calls, faxes and internet service:
The Foundation will reimburse telephone calls, faxes and internet service used for business purposes only. Employees should use their best judgment in limiting personal calls while traveling. A written explanation must be provided with the reimbursement request. Internet connectivity in hotel, airplanes, and other public places while traveling on behalf of the Foundation is reimbursable. Employees should be mindful of security issues surrounding wireless connectivity.

8. Non-reimbursable expenses.
Include but are not limited to:

If in doubt as to whether an expense is reimbursable, please call the Foundation Office.

9. Payment Options:

10. Expense Reporting: Each traveler is solely responsible for the timely reconciliation of his or her expense report and providing full documentation as verification of each expense. Requests for reimbursement for travel and entertainment must comply with IRS regulations. Reimbursements subject to tax consequences are considered salary supplements,

Original receipts must be submitted. If you are missing a required receipt please call the merchant to obtain a copy. No expenses submitted more than 30 days after they were incurred are reimbursable.

The Foundation does not pay per diem; original receipts are required and should be taped to a sheet of letter-size paper and attached to the Expense Sheet (WUF-E). If an original receipt is not available, an Expense Certification (WUFF), signed by the payee, must be provided. An itinerary should also accompany the Disbursements Request (WUF-D). Receipts should be dated and have the vendor’s name printed on them. Hotel bills must be itemized, with business expenses indicated. Receipts for meals, which are for more than one person, must clearly indicate the names of all who attended the meal. It is important to state the business purpose. IRS regulations require detailed information for such reimbursement. Be specific.

Winthrop University Foundation
Phone: 803 / 323-2229
Fax: 803 / 323-4550

302 Tillman Hall
Rock Hill, SC 29733, USA