incurred in connection with the transaction of College business. Reimbursement of expenses will be made subject to and in compliance with applicable law and regulations issued by the Internal Revenue Service (IRS). An incurred cost or expense which does not meet IRS guidelines to qualify as a deductible business expense will not be eligible for reimbursement, even if the travel was approved in accordance with these regulations. Transportation costs, lodging, meals and other travel-related expenses incurred by or on behalf of spouses, family members, guests or other non-College personnel are not eligible for reimbursement. If an employee elects to include spouses, family members or guests in travel plans, the employee will pay the travel service directly for these transportation charges. In addition, if an employee engages in activities during travel that are both personal and business-related, only the portion of the expenses directly related to the business activity will be reimbursed. Employees must submit a Trip Request to the College prior to out of town travel on College business. Only exempt administrative or full-time faculty employees should be requesting out of town travel approval. The employee must obtain authorization from the responsible Vice President or Provost. The President’s signature shall be required for all direct reports of the President. All employees must submit Expense Reports for expenses that they incur. Employees shall not include expense reimbursement requests for other college employees on their submittal. Documentation Except as provided for in Section 6.5 Meal Allowances, employees must provide receipts for all itemized expenses. In the event receipts are not available for items under $25, a written justification is required. All expenses over $25 must be documented according to IRS guidelines; receipts must show the vendor, amount, date, place and essential character of the expenditure. No reimbursement will be made for any items that exceed $25 and are not properly documented. Receipts should be original, legible, typed and in English. Vendor invoices submitted for reimbursement on Expense Reports will not be reimbursed unless the invoice reflects the employee as the party being billed. Invoices that are addressed to the college or another party will not be reimbursed to the employee. Vendors should be unrelated third parties, not affiliated with the employee. Trip Requests, Expense Reports and Reimbursement of Expenses Every expense report carries a certification by the employee that the employee has not been, nor will be, reimbursed by any other source for the travel expenses claimed from the College. Employees must account to the College using the approved system in order
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