University of Notre Dame

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U P D A T E D JULY 1, 202 2

Travel, Entertainment, and Business Expense Reimbursement Policies and

Procedures

This version of the Travel, Entertainment, and Business Expense Reimbursement Policies and

Procedures is effective July 1, 2022. It replaces the version most recently updated on January 1, 2018.

A summary of the changes effective since the most recent update is outlined on page 4

of this document.

This document is distributed solely through the Notre Dame web site and, as such, can be updated

more easily and frequently than a printed policy document. While it is incumbent upon the traveler

to keep abreast of policy changes, policy changes are broadly communicated.

P U R P O S E

These policies are intended as a guide to reimburse individuals for University-related travel,

entertainment, and business expenses. The responsibility to observe the guidelines rests both with

the traveler and the chairperson or budget administrator who certifies conformance to these

guidelines by approving the expenditure(s). The same judgment and consideration applies to travel,

entertainment, and business expense reimbursements as to any University transaction.

Reimbursement should be sought and authorized only for expenses that conform t

o University policy,

are ordinary, necessary, and reasonable both in amount and relative to its purpose.

R E S P O N S IB IL IT I ES

These policies are necessary to comply with Federal/state tax laws and third party sponsoring agency

regulations. It is intended to ensure consistent and fair treatment between departments throughout

the University and the uniform reporting of financial results. In general, the cost of travel,

accommodations, entertainment, and other business expenses should be governed by what is

reasonable and appropriate to the purpose involved. The University respects the personal integrity

and discretion of each member of its faculty and staff and conducts expense account affairs

accordingly. The followi

ng information outlines responsibilities of various parties to the process:

Traveler/Employee

The individual submitting a Travel and Expense Report bears the responsibility to:

•

Verify that all expenses being paid or reimbursed by the University are valid and conform to this policy

document and understand that requests lacking required documentation and/or explicit business purpose

will be questioned and perhaps not be reimbursed through these policies.

•

Attest that expenses submitted for reimbursement have not been previously paid through a prior

submitted expense report, cash advance, or by an outside agency or other third party.

•

Personally submit the expense report and all relevant forms related to his/her travel to an appropriate

University approver (via the travelND system) within 60 days of completion of travel or the latter of

incurrence/payment of the business expense.

•

Retain accountability for ensuring all expenses are in accordance with this policy document and

sponsoring agency, if applicable, even though the employee may delegate responsibility for Travel and

Expense Report preparation to an assistant.

Authorizer/Approver

Individuals authorized to approve business expenditures of others will administer these policies

and are responsible to:

•

Attest that the purpose of the expense is valid and directly related to University business.

•

Request further documentation or explanation for expenses that appear to be excessive or unusual in

relation to the nature of the business travel. Explanation of such expenditures must be included on the

Travel and Expense Report.

•

Send approved Travel and Expense Report directly to Accounts Payable on a timely basis (via travelND).

•

Understand that while Accounts Payable may review the Travel and Expense Report, the primary

responsibility for the appropriateness of expenditures rests with the traveler/employee and the

individual responsible for departmental approval.

Controller’s Group/Accounts Payable

The Accounts Payable department within the Controller’s Group is generally responsible for

reviewing Travel and Expense Reports prior to processing the reimbursement to verify that

expenses are reasonable and meet the following criteria:

•

Information on the Travel and Expense Report is supported by accompanying support documentation,

including full description of business purpose, which is both complete and in accordance with this policy

document.

•

Expenses conform to requirements imposed by the Internal Revenue Service or, as applicable, sponsoring

agencies.

•

Expenses have been reviewed/approved by the appropriate approver.

•

Expenses have been reviewed for compliance with University Policies.

The traveler and authorizer should note that Audit & Advisory Services routinely examines Travel

and Expense Reports for compliance with University policies.

S U MMA R Y O F K E Y C H A N G ES

Significant provisions changing since the last policy issuance:

1. It’s considered “best practice” for air travel to be booked in program, either via Anthony Travel

or the TravelND booking tool.

2. Notre Dame International has added a Travel Registry requirement for international travel.

3. The one-time exception for a 60-day submission violation was added to the policy.

4. A reimbursement request for a lifetime membership to a professional organization requires a

Dean’s or VP’s approval.

5. Reimbursement of flight credits are allowable, if the traveler documents that credits were as

the result of a payment (not frequent flyer miles).

6. Additional wording added to the policy regarding the importance of providing good business

purpose documentation.

7. Employees are required to use the UND Expense policy within TravelND as it contains

provisions specific to employees that are not within the non-ND guest\visitor policy

8. While the travel card is not intended for students, exceptions can be made with an appropriate

business purpose and proper approval (i.e., business manager).

Table of Contents

PURPOSE

...............................................................................................................................................................

RESPONSIBILITIES

..................................................................................................................................................

SUMMARY OF KEY

CHANGES

.................................................................................................................................

TRAVEL, ENTERTAINMENT, AND BUSINESS EXPENSE REIMBURSEMENT POLICIES AND PROCEDURES

...................

BOOKING TRAVEL ARRANGEMENTS .....................................................................................................................9

TRAVEL AGENCY

SERVICES

....................................................................................................................................10

TRAVEL CARD

PROGRAM

.....................................................................................................................................

AIR

TRAVEL

..........................................................................................................................................................

LODGING

.............................................................................................................................................................

CAR

RENTAL

.........................................................................................................................................................

MEAL AND ENTERTAINMENT EXPENSES

..............................................................................................................

TIPS......................................................................................................................................................................

CONFERENCES AND PROFESSIONAL MEETINGS

...................................................................................................

TRAVEL

INSURANCE

.............................................................................................................................................

GROUND AND OTHER LOCAL

TRANSPORTATION .................................................................................................

PERSONAL

AUTOMOBILE

.....................................................................................................................................

UNIVERSITY

VEHICLE............................................................................................................................................

TELEPHONE AND OTHER COMMUNICATION

CHARGES ........................................................................................

SPOUSE

TRAVEL

...................................................................................................................................................

MISCELLANEOUS

EXPENSES .................................................................................................................................

SOCIAL CLUB MEMBERSHIPS

...............................................................................................................................

GIFTS AND AWARDS TO EMPLOYEES

...................................................................................................................

FELLOWSHIP AND SCHOLARSHIP

AWARDS..........................................................................................................

EMPLOYEE RECRUITMENT

...................................................................................................................................

MOVING

EXPENSES..............................................................................................................................................

INTERNATIONAL TRAVEL

.....................................................................................................................................

GROUP

TRAVEL

....................................................................................................................................................

TRAVEL

ADVANCES ..............................................................................................................................................

SIGNATURES ........................................................................................................................................................

SUPPLIES AND MISCELLANEOUS BUSINESS EXPENSES

.........................................................................................

BUY

................................................................................................................................................................

PROCUREMENT

CARD

..........................................................................................................................................

PAYMENTS TO INDIVIDUALS

POLICY

....................................................................................................................

SUBMITTING TRAVEL AND EXPENSE

REPORTS

.....................................................................................................

SCHEDULE A

.........................................................................................................................................................

EXPENSES NOT REIMBURSABLE BY THE UNIVERSITY

SCHEDULE B

.........................................................................................................................................................

CONTROLLER’S GROUP CONTACT INFORMATION

SCHEDULE C

.........................................................................................................................................................

QUICK LINKS FOR RESOURCES AND

ORMS

TR A V E L, EN T ER T A I N M EN T, A N D B U SI N E SS E X P E N S E

R EI M B U R S EM EN T P OL I C I E S A N D P R OC E D U R E S

These policies apply to any employee or non-employee who incurs travel, entertainment, and business

expenses on behalf of the University of Notre Dame and seeks reimbursement for those expenses from

the University, regardless of the source of funds. The University will reimburse for reasonable travel,

meals, lodging and other out-of-pocket expenses incurred in the transaction of University business.

All reimbursement requests – employee, non-employee, student, etc. – are submitted via travelND.

Original documents are not required in travelND as copies are scanned and attached to the expense

report electronically. It is recommended that the submitter retain original receipts at least until the

reimbursement notification e-mail is received from the University. The receipt requirements are as

follows:

• N

o receipts are required for transactions under $75, including meals, charged on the

University travel/meeting card.

• No receipts are required for transactions under $25, including meals, if paid via personal

credit card or cash.

EXCEPTION: Receipts are required for all airfare, lodging, car rentals, and transactions with alcohol,

regardless of payment method.

As with any element of this policy, departments are able to set stricter requirements than University

policy. The receipt thresholds listed above merely change the circumstances where receipts are

required to be attached. It does not change the business purpose requirement or impact other

University policies (e.g., Mobile Device Policy, Pro Card Policy, Gift, Prizes and Awards Policy,

Charitable Contributions Policy, etc).

In o

rder to reimburse employee business expenses on a tax-free basis, federal tax rules and Internal

Revenue Service audit requirements must be followed. These rules govern the University’s

requirements regarding employee business expense reimbursements. Modifications in tax rules or

Internal Revenue Service audit requirements will occasionally necessitate changes in definitions or

documentation requirements and the taxability of items that do not conform to the new definitions or

documentation requirements. On occasion, the po

licy may indicate that certain items must be treated

as taxable income, meaning that the University must include certain reimbursements in the employee’s

compensation, subject to required payroll tax withholdings, and reported on the employee’s Form W2.

This document outlines policies and procedures in general terms to allow reasonable discretion for

employees incurring expenses while conducting University business. Departments may implement

more restrictive policies and procedures to which departmental personnel should adhere.

Sponsored awards may contain additional requirements or restrictions.

These policies are not expected to cover every possible situation. Items of an unusual nature should be

discussed with members of the Accounts Payable Department and/or Research and Sponsored

Programs Accounting before the submission of expenses. Officers, Vice Presidents and/or Deans can

make exceptions to this policy document in the event of extenuating circumstances; however, even if

approved, these exceptions may result in a taxable reimbursement. Written explanation and approval,

as needed, must be included with the request for reimbursement in exception situations.

Notre Dame’s Travel, Entertainment, and Business Expense Policy satisfies the Internal Revenue

Service definition of an “accountable plan.” Expense reimbursements that meet the accountable plan

rules are not reported as income to the traveler. Under Internal Revenue Service accountable plan

rules, travel advances and reimbursement of expenses must meet three requirements:

•

Expenses reimbursed must be business-related. Further travel advances must be

reasonably related to the cash business expenses expected to be incurred.

•

Employees must submit a Travel and Expense Report via travelND to an approver

substantiating amount, time, and business purpose within a reasonable time (within 60 days)

after the expenses are incurred. Travel and Expense Reports submitted after this

60 day

time frame will not qualify for accountable plan treatment.

•

Employees must return any advance amounts in excess of substantiated expenses no later

than when the related Travel and Expense Report is submitted (within 60 days).

All business and travel expenses must have a business purpose, which should clearly and without need

for interpretation explain how the business expense is connected to the university and supports its

mission. The submitter should include sufficient documentation to support the business purpose and

alignment to the purpose of the funds, such as agendas or travel itineraries, and demonstrate that the

expense was reasonable based on circumstances. The business purpose should be written so that a

detached party (e.g., outside auditor) could easily understand the business connection.

If an employee does not substantiate expenses and/or clear advances within 60 days, these

amounts will be treated as compensation, subject to required payroll tax withholding, and reported on

the employee’s Form W-2. Even in situations where the submitter is awaiting funding information or

FOAPAL assignment, substantiation of expenses must be within 60 days to qualify for accountable

plan treatment. Those in such a situation may temporarily charge a general departmental account

and later reclassify the charge via an accounting journal entry after receiving funding information or

FOAPAL assignment. Those awaiting information on grant funding, should also see the Pre-Award

Spending/Advance Account Guidelines issued by the Office of Research

In order for business expense reimbursements to be authorized and those eligible for tax-free

reimbursement to remain tax-free to the employee, the policies that follow must be adhered to.

The 60-day requirement is from the latter of the date paid or incurred. Prepaid business trip expenses will

be considered incurred during the trip and thus the 60 days calculated from the last date of the trip.

Due to general unfamiliarity with this Accountable Plan requirement, each employee is offered a one-time

exception to the 60-day requirement. To make use of this one-time exception, contact Accounts Payable at

acctpay@nd.edu

B O O K IN G T R AV E L AR R AN G EM EN T S

It is considered the best practice for faculty and staff traveling on business book airline tickets, hotels,

car rentals and other accommodations through the travelND program (the Concur Booking Tool

Anthony Travel at 574-631-7080). The traveler can provide an appropriate general ledger

account number (FOAPAL) to which airline tickets should be charged. Travel which has been

charged directly to a budget unit through travelND or Anthony Travel must be reported on a Travel

and Expense Report in order to document the business purpose of those directly charged items.

The “after-trip” Travel and Expense Report should include any travel expense that was charged

directly to a FOAPAL marked as “non-reimbursable” to reflect the entire trip cost.

While making flight arrangements via the travelND program (the Concur Booking Tool or Anthony

Travel at (574) 631-7080) is considered best practice, the University will reimburse travelers for self-

booked travel made through other means, though the documentation requirements are greater and

must be closely followed (see specific documentation requirements in

Air Travel, Lodging,

and Car Rental sections for details). Further, the University will reimburse prepaid expenses

other than flights as outlined in the Air Travel section of this policy (e.g., conference fees, car

rentals, hotels, etc.) incurred prior to the actual travel dates. These prepaid expenses, regardless

of prepayment method, should be reflected (and marked as “non-reimbursable”) on the Travel and

Expense Report filed after the business trip for any travel costs incurred during the trip (meals,

taxis, etc.). This full trip documentation enables an approver or auditor to have easy access to the

trip’s full cost as part of their review process. The receipts from the prepaid item(s) should be

attached for audit purposes.

It is the responsibility of the traveler and the approver to verify expenses submitted for

reimbursement have not been reimbursed or paid through a previously submitted expense report,

cash advance, or an outside agency or other third party (including Anthony Travel).

T R A V EL A G EN C Y S ER V I C ES

It is considered best practice for faculty and staff traveling on University business to make travel

arrangements through the travelND booking tool or through Anthony Travel

Anthony Travel has been selected to provide complete travel services to the University community.

Travel arrangers can also use the travelND booking tool or Anthony Travel for guest or dependent

bookings. When charging guest/dependent travel bookings to a FOAPAL, whether via the Concur

Booking Tool or Anthony Travel, the travel arranger’s NetID is required.

Anthony Travel

is located in Flanner Hall (Basement). For questions, contact (574) 631-7080 or (800)

366-3772 (DOMERS2) or email: ndcampustravel@anthonytravel.com. The basic travel services of

booking air, hotel, and car rental services will be provided without charge to University business

traveler’s department or budget unit. Additional business services are available for an hourly rate or

by quote. Contact Anthony Travel for additional information.

The travelND booking tool is for business use only. The University’s contract with the vendor providing

this tool prohibits personal use of the booking tool.

T R AV E L CAR D P R OG R A M

Notre Dame offers the JP Morgan Chase Visa Travel Card to help facilitate travel on University business.

This Travel Card, to be used for business purposes only, can be used by employees as a primary

payment vehicle for travel, entertainment, and business expenses. The Travel Card program offers

card users a variety of travel benefits. University employees are eligible for the cash advance feature.

While not intended for students, exceptions can be made with appropriate department approvals

accepting the responsibility to assure proper card holder behavior for the applicant.

For a list of Travel Card benefits or application instructions, visit https:/travel.nd.edu/ or contact the

travelND Helpdesk at (574) 631-4289.

Individual cardholders are liable for all charges made on the JP Morgan Chase Visa Travel Card and for

making payments directly to JP Morgan Chase Bank to satisfy those charges. Failure to pay charges

accumulated on the Travel Card will result in an issuance of an invoice to the University from JPMorgan

Chase and may be recovered by the University from the employee through any means available.

JPMorgan Chase and the University reserve the right to cancel any individual’s Travel Card should it be

deemed appropriate. Cardholders seek reimbursement for business-related expenses incurred on the

JPMorgan Chase Visa Travel Card by submitting a Travel and Expense Report via travelND. The

University does not directly pay personal credit card statements or the individual Travel Card

statements.

Administrators who commonly book travel for groups or visitors or incur expenses for large events

may want to consider a meeting card, which is a special type of travel card which the University will

pay directly because of the typical large dollar amounts incurred by cardholders. For more information,

see https://travel.nd.edu/travel-meeting-cards/

There are a couple of big advantages for travelers making use of the Travel or Meeting card programs.

For one, the receipt requirements

are eased for a charge placed on a Travel or Meeting card versus

those paid via personal credit card or cash. Additionally, card transactions for Travel or Meeting cards

are automatically imported to travelND and reside as an available expense for the user to import. See

User Guide on Expense Reports for detailed guidance.

AIR TR A V E L

General Procedures

It is considered the best practice and thus highly recommended for faculty and staff traveling on

business to book business airline tickets through the travelND program (either the

Concur Booking

Tool or Anthony Travel. The University has discount programs in place with various airlines and

those discounts are only available for reservations made in the travelND program.

Airline tickets may be charged directly to a budget unit through the travelND program (either the

Concur Booking Tool

or Anthony Travel) at the time of booking. Expenses such as airline tickets

which have been charged directly to a budget unit through travelND must be reported on a Travel

and Expense Report in order to document the business purpose of those directly charged items.

A traveler who chooses to book flights outside of travelND will only be reimbursed on a Travel and

Expense Report AFTER the business trip is completed.

Approvers and outside auditors require the opportunity to easily review the full cost of a traveler’s

business trip. For example, a traveler prepays for flights via direct FOAPAL charge at time of booking.

These prepaid flights should be reflected (and indicated as “non-reimbursable”) on a Travel and

Expense Report filed after the business trip for the remaining travel costs incurred (hotel, meals, etc.).

The University will not reimburse travelers for tickets purchased with frequent flyer miles.

Accumulated awards remain the property of the traveler; however, if a traveler arranges a more

expensive flight solely based on a Frequent Flyer program, the traveler is responsible for the

difference in cost. The opportunity to earn additional Frequent Flyer program benefits should

not be the deciding factor when selecting flights.

The University will reimburse for flight credits when the circumstances warrant. The submitter

should attach all relevant documentation and a full explanation with the reimbursement request (i,e.,

proving this cost was actually incurred by the traveler and not a conversion of frequent flyer miles to

a flight credit.).

Documentation for airline tickets

If booking flights outside of the TravelND program, receipts are required for all airfare and related

expenses. In order to meet IRS requirements that a flight was taken and paid for by the traveler,

documentation support requires an itinerary reflecting airline, flight numbers, departure/arrival

dates and times, and receipt listing total flight cost, payment method and evidence of full payment.

The Itinerary/Receipt requirements may be satisfied by the same summary document depending

upon the method used by the airlines or travel company. Airline bookings through the travelND

program (either the Concur Boo

king Tool or Anthony Travel) which were directly charged to

FOAPAL will not be required to show evidence of payment as no reimbursement is being claimed.

International Travel

Effective July 1, 2022, all faculty, staff, and students (other than undergrads) traveling abroad on

University business must register their travel and attach their confirmation email to their expense

report. The travel registry

, managed by Notre Dame International (NDI), enables communications in

the event of an emergency. NDI also works with International SOS, an international assistance

provider, to support the health, safety and security of University travelers.

This policy will take effect for any international travel commencing after June 30, 2022.

Travel Classes

Travelers must book the lowest price nonstop (when available) coach class airfare available that

reasonably meets the traveler’s schedule. If the traveler wishes to maximize comfort and convenience

for domestic travel (i.e., utilize Business or First Class), the traveler will pay the difference between

the lowest price nonstop (when available) coach class fare and the final fare. Appropriate

documentation of such arrangements should be submitted to the University with the business or first-

class ticket.

ncillary fees (e.g., fees for pre-assigned seats, preferred seat location, checked and carry-on baggage,

etc.) regardless of flight class are reimbursable; however such fees must be reasonable and prudent.

For travel to Alaska, Hawaii and destinations outside North America or for necessary medical reasons

(accompanied by appropriate supporting documentation), air travel other than coach class is allowed

if the situation warrants and only with approval from a Dean or Officer or their authorized

representative on the Request for Airplane Business/First Class Exception Form.

Federally Sponsored Travel

Federally sponsored travel outside the continental United States may require the use of a U.S. Carrier.

Please refer to the section “Fly America Act/Open Skies” within the Sponsored Travel policy for

specific information. Airfare costs in excess of the lowest available commercial discount airfare or

customary standard (coach or equivalent) airfare on a U.S. carrier or appropriate international carrier

are unallowable except when such accommodations would:

• require circuitous routing;

• require travel during unreasonable hours;

• excessively prolong travel;

• greatly increase the duration of the flight; or

• be inadequate for the medical needs of the traveler.

Justification for any exception to the sponsored requirements must be documented on the Travel and

Expense Report.

Airline Clubs

See also separate section on Social Club Memberships.

Individual dues paid for membership in an airline club are generally not reimbursable. If an exception

is approved (by a Dean or Officer or their authorized representative), the reimbursement will be

considered taxable compensation, subject to required payroll tax withholding, and reported on the

employee’s Form W-2. The reimbursement will be excludable from income only to the extent that the

employee meets the strict substantiation requirements of the Internal Revenue Service, by

documenting business versus personal use of the dues via the Allocation of Personal and Business

Expenses - Club Memberships form. This form should be submitted annually before December 1 of

each calendar year to the Tax Department. To the extent that the employee fails to substantiate the

business purpose, the total amount of dues paid will be treated as taxable compensation.

Accounting for Unused Airline Tickets

Unused airline tickets purchased through the travelND on-line booking tool or Anthony Travel will be

handled and tracked by Anthony Travel for processing any credits for unused airline tickets. If airline

tickets were made outside of travelND, they should be returned immediately to the place of

purchase for processing a refund or a credit against future travel. In the event a credit is issued for

future travel, the traveler will track their unused tickets for future use. If used for University

purposes, the traveler can submit for reimbursement at that time.

te that any unused airline tickets initially charged to a grant/sponsoring agency must be reversed

and more appropriately charged to departmental accounts for future departmental benefit.

L O D GI N G

It is preferred that faculty and staff traveling on business book business lodging through the travelND

program (either the Concur Booking Tool or Anthony Travel). Rooms can be guaranteed to the

traveler’s Travel Card or other personal credit card. The University has discount programs in place

with various hotels and the traveler is only assured of benefiting from those programs by utilizing the

booking methods available in travelND. For a complete up-to-date listing of hotel discount programs,

see Travel Contracts

The University will pay actual room costs, as substantiated by the detailed hotel bill, for each day that

lodging away from home is required for business reasons. Additional lodging costs, such as Internet

charges, meals, etc. charged to the hotel room should be reflected separately on the Travel and

Expense Report itemized under lodging. Travelers will not be reimbursed for “no show” charges

unless extenuating circumstances occur and are adequately explained.

Travelers should choose convenient, safe, and reasonably-priced accommodations whenever

practical. However, when attending a conference, travelers may stay at the conference hotel even if

it is not the most economical option available.

Many hotels have frequent guest programs that reward travelers with free accommodations in

exchange for a specified number of paid room nights at the hotel. The University will not reimburse

travelers for the value of free accommodations used for business travel.

Expense for rentals of non-conventional lodging (e.g., Airbnb), while not encouraged, are

reimbursable if properly documented. However, a damage deposit or other expenses related to

damage by the University employee are not reimbursable.

Documentation for lodging:

Receipts are required for all lodging expenses. Documenting lodging expenses requires a

receipt/itinerary from the hotel or on-line travel service (Kayak, Priceline, Hotels.com, etc.) reflecting

cost, payment method and evidence of full payment.

Local Lodging for Guests of Notre Dame

Whenever possible, guests should be housed at the Morris Inn on campus. Reservations can be

made by calling the Morris Inn at (800) 280-7256. In addition, the University has discount

programs in place with several local hotels. For a complete up-to-date listing, see Travel Contracts

CAR R E N T AL

It is preferred that faculty and staff traveling on business book business car rentals through the

travelND program (either the Concur Booking Tool

or Anthony Travel). The use of a rental car

should be justified as a business necessity. When traveling in groups, sharing of cars is encouraged to

reduce costs. When renting a car, fuel costs will be reimbursed based upon actual fuel purchased, not

mileage.

The University has a discount program in place with several rental car companies, enabling the

traveler to benefit from significant savings and enhanced service benefits. See Travel Contracts

for details. The discounted rates are available through the travelND program (via the

Concur

Booking Tool or via Anthony Travel.

For those needing a vehicle originating on campus, in lieu of renting a car from an agency,

Transportation Services has a variety of vehicles available in its Motor Pool for University business

purposes. The charge for these vehicles can be arranged as a direct charge to the traveler’s FOAPAL.

For more information, see Transportation Services

. Expenses such as the Motor Pool

which have been paid and charged directly to a budget unit must be reported on a Travel and

Expense Report in order to document the business purpose of those directly charged items as well

as to reflect the entire travel picture (full trip documentation) for audit purposes and for budget

administrators to review. The expense report should include the expense that was charged directly

to a FOAPAL marked as “Non-reimbursable Expense” to show the entire cost of the trip. The

receipts from the prepaid item(s) should be attached for audit purposes.

Zipcars are also available on campus 24/7 to all students, faculty, and staff members, ages 18 and

older. Gas, 180 miles per day, insurance, reserved parking spots and roadside assistance are included.

Cars can be reserved anywhere from an hour to four days. For more information on the Zipcar

program, see Zipcar.

Charges for parking and moving violations for rental vehicles, motor pool vehicles, or Zipcars are not

reimbursable.

Documentation for rental cars

Receipts are required for all car rental expenses. Documenting rental car expenses requires a

receipt/itinerary from the rental agency or on-line travel service reflecting cost and evidence of full

payment.

Car Rental Insurance

Car Rental Insurance covering physical damage (sometimes referred to as CDW or LDW), personal

accident insurance (PAI), and liability insurance supplement (LIS) should be declined when traveling

within the United States; if elected, such insurance is not reimbursable. However, when traveling

outside the United States, this coverage must be selected and is reimbursable.

While the University’s insurance will cover the cost of damage to a vehicle rented in the US, the

person (or department) renting the vehicle will be responsible for the deductible (contact Insurance

and Financial Risk for current deductible amount) for any damage to the rented vehicle.

Car Rental for Travelers Less than 25 Years of Age

There are certain restrictions for travelers less than 25 years of age renting a car. Special

arrangements can be made through Anthony Travel for travelers under age 25 or for travelers who

are otherwise unable to make car rental arrangements.

Some states and/or car rental agencies require travelers less than 25 years of age to obtain insurance.

If the insurance is required, it is reimbursable.

Absent the receipt/itinerary document(s) referred to above, or if questions remain due to the nature of or lack of

submitted documents, additional information may be requested, including but not limited to detailed receipt from

rental car agency reflecting $0 amount due, and/or a copy of traveler’s credit card statement reflecting the charge.

ME A L A N D E N TE R TA I N ME N T E X P EN S ES

The University will reimburse travelers for reasonable, non-excessive meal expenses (breakfast,

lunch, dinner) incurred while traveling away from home or entertaining on University business.

Travelers will be reimbursed for personal meal expenses in one of two ways:

•

for actual and reasonable costs properly documented by original receipts (where required),

•

on a location-specific per diem basis using the Per Diem rates set by the General Services

Administration (GSA).

Travelers must choose one method of reimbursement—to claim actual expenses or utilize per diem—

for the duration of the trip.

Actual Expense Method

According to Internal Revenue Service guidelines, meal and entertainment charges for business

guests are reimbursable on a tax-free basis when names, positions/titles, and the organizational

affiliation of the guest(s), along with the business purpose are indicated on the Travel and Expense

Report or on the supporting documentation. Receipts must be submitted for any individual meal or

entertainment expense involving alcohol or for transaction over the University’s receipt threshold

(outlined on page 7). To avoid processing delays, when a receipt is required, the submitter is

encouraged to submit a detailed meal receipt in addition to the credit card receipt.

NOTE: Original documents are not required in travelND as copies are scanned or faxed and

attached to the expense report electronically. It is recommended that the submitter retain original

receipts at least until the reimbursement notification e-mail is received from the University.

A receipt is defined as a written acknowledgment that a specified remittance, article or delivery has

been made. At a minimum, the name of the payee, date and amount should appear on the receipt. Any

unusual items or special circumstances causing a policy deviation should be fully explained on an

attached, signed memorandum and properly approved.

Alcohol ch

arges that are eligible for reimbursement must be charged to the general ledger account

code 72450 or 72451 in order to be segregated from expenses calculated in the overhead cost rate

applied to sponsoring grants and contracts. This segregation requirement applies to all

University departments or budget units. Alcohol purchases are not to be charged under any

circumstances to sponsoring grants and contracts.

Alcohol is not reimbursable to Notre Dame undergraduate or graduate students regardless of source

of funds. See Du Lac

for more information on alcohol possession and use.

Per Diem Method

Reimbursement on a per diem basis is the payment of a flat sum to cover meal and incidental expenses

each day instead of a statement of actual cost. Per diems are not available for expenses other than

meal and incidental costs (laundry, dry cleaning and tips). Current Per Diem rates

are available from

the General Services Administration (GSA). These rates are automatically applied in travelND.

Travelers who use a per diem allowance do not have to substantiate each meal expense but they must

demonstrate that the trip occurred with a receipt, such as an airline receipt or hotel itinerary, that

indicates the dates of travel.

Please note the following regarding the use of per diems:

•

Per diem method is available for conference travel; traveler should exclude any provided meals

from the reimbursement request (20% breakfast /30% lunch /50% dinner).

•

The meal per diem amount is based on Federal Travel Regulations in effect at the time of

travel and varies by city. U.S. per diem rates are typically set for the calendar year every

January. Foreign meal per diem rates are revised more frequently—as often as monthly. When

a trip includes more than one University business stop and the cities involved have different

per diem rates, the per diem rate for each calendar day (beginning at 12:01 a.m.) is determined

by the location of the lodging for that night.

•

Per diem allowance on partial days of travel (first and last days of trip) is 75% of the

applicable daily per diem rate.

Per diem reimbursement is advantageous in circumstances where a traveler’s actual expenses are

difficult to separate from those of a group sharing costs or when the record keeping involved in

actual reimbursement would be unusually cumbersome. If travel will include business entertainment,

claiming actual expenses will be preferable for the traveler.

Food or Refreshments for University Events

All food or refreshments required for a University event (breakfast, luncheon, dinner or reception) can be

provided through the University’s catering unit. Charges can be made directly to the sponsoring

department’s FOAPAL code. Expenses such as food or refreshments which have been paid and

charged directly to a budget unit must be reported on a Travel and Expense Report in order to

document the business purpose of those directly charged items as well as to reflect the entire picture

for audit purposes and for budget administrators to review. The Travel and Expense Report should

include the expense that was charged directly to a FOAPAL marked as “Non-reimbursable Expense”.

The receipts from the prepaid item(s) should be attached for audit purposes if it exceeds the receipt

threshold outlined on page 7 or if alcohol was included in the purchase.

TI P S

Tips are reimbursable for normal services associated with business travel such as food services,

porters, etc. Tips included on meal receipts will be reimbursed. Tips should be reasonable (typically

15-20%) and any unusual amounts should be explained. Tips to University employees should be

documented on a Travel and Expense Report and will result in taxable income to the recipient

employee.

Meal and incidental tips are considered included in the per diem rate.

C ON F E R E N C E S A N D P R OF E S S I ON A L ME E TI N G S

The conference agenda or a meeting schedule is to be submitted with the Travel and Expense Report

to support the business purpose of the trip. The entire conference agenda need not be attached; the

most important pages are those containing the location of the conference, the schedule and those

pertaining to the traveler’s involvement at the conference (e.g., as a speaker or panel member).

TIP: Please be sure to attach the conference agenda. The failure to attach a conference agenda

is a common cause for delay in processing a Travel and Expense Report.

When attending a conference that has a designated airline, the traveler should notify the travel

agent about the designated carrier so that the special conference air fare can be obtained if lower than

other available fares.

When attending a conference, travelers may stay at the conference hotel, even though it may not be

the most economical option available.

If meals are included in the conference fee but the traveler chooses to eat elsewhere, such expenses

are not reimbursable. Any exception request to this policy must include a full explanation as to the

business reason. Meals not included in the conference fee are reimbursable on the actual cost basis

or per diem methods, although the traveler should exclude any conference provided meals from the

reimbursement request (20% breakfast /30% lunch /50% dinner).

Many conferences offer optional recreational events for attendees for an additional cost/fee.

Decisions regarding the reimbursement for such events should be made by the traveler’s

supervisor. It is best such decisions be made prior to the travel. Unless appropriate business

purpose is documented, reimbursement of such events may be treated as compensation, subject to

required payroll tax withholding, and reported on the employee’s Form W-2.

Prepaid expenses such as conference fees should be reported on the final Travel and Expense Report

in order to document the business purpose of those prepaid items as well as to reflect the entire travel

picture for audit purposes and for budget administrators to review. The expense report must

include the prepaid expense marked as “Non-reimbursable Expense” to show the entire cost of the

trip. The receipts from the prepaid item(s) should be attached for audit purposes.

T R AV E L IN S U R AN CE

The University provides Travel Accident Insurance coverage for faculty and staff members traveling

on University business at no cost to the traveler. The coverage includes spouses and dependent

children (if department approved the travel). Subject to terms, limits and conditions, coverage is

included for accidental death and dismemberment, emergency medical evacuation and security

evacuation. All evacuations must be coordinated by the insurance assistance carrier. Health insurance

is not covered and should be addressed with Human Resources prior to travel. Questions may be

directed to Insurance and Financial Risk

The cost of any additional travel insurance is not reimbursable in most cases (see Car Rental

section

for exceptions).

Injuries

Employees who suffer injury, illness or death by an accident arising out of and in the course of their

employment, whether on or off campus, are provided medical care and other benefits under Worker’s

Compensation. If injured while on University business, travelers should contact Risk Management

for

additional information.

GROUND AND OT HE R L OC A L TR A N S P O R TA TI ON

The cost of taxis, shared transportation services (Uber, Lyft, etc), or other ground transportation to

and from hotels, airports or railroad stations in connection with business activities is reimbursable.

Airport parking over the long-term should be avoided. Alternative arrangements for travel to airports

should be considered when airport parking charges will exceed the cost of a round-trip taxi, Uber, Lyft

or other ground transportation service.

The University has discounted rates with parking facilities for many domestic airports, including

the Chicago and Indianapolis airports. For more information on all of the above, see Travel Contracts

P E R S ON A L A U TO MOB I L E

Use of the traveler’s personal automobile will be reimbursed at the mileage rate effective at the time

of travel. The mileage rate is designed to cover gas, oil, and fixed costs such as insurance and

depreciation, not to exceed the cost of available round-trip economy or discounted airfare, whichever

is less. The departure point for the trip will determine the actual mileage traveled for

reimbursement (e.g., from the University or the traveler’s home). Tolls and parking fees are

reimbursable. Car wash expenses are generally not reimbursable. Charges for parking and moving

violations for personal vehicles are not reimbursable.

Reimbursement for meals, lodging, and expenses other than for transportation is generally limited

to those normally incurred during the time applicable to commercial air transportation. A chairperson

or budget administrator can approve reimbursement of expenses incurred outside this time period if

the University requires automobile travel (e.g., for the transportation of equipment or lab samples)

or if the overall cost of the trip to the University is less than commercial air costs. Individuals electing

to use a personal vehicl

e instead of air travel must fully document the cost savings of mileage versus

the price of the lowest available nonstop flight. The Mileage Justification Form can be used to assist

in documenting the mileage and can be found at https://contro

ller.nd.edu/forms

Business Justification - Driving vs. Flying

Business justification is required for driving a personal automobile on business trips of 1,000 miles

or more roundtrip. This justification would normally include a flight quote reflecting the drive cost

less than or equal to a flight cost. Any additional expenses incurred as a result of driving (i.e.,

lodging, meals, parking, etc.) are to be included in the cost comparison. If the cost comparison does

not justify the drive, then any extenuating circumstances should be fully explained. Otherwise, the

traveler will be reimbursed onl

y up to the amount of the flight quote along with related costs such

as expected travel to and from the airport, etc. The Mileage Justification Form can be used to assist

in documenting the mileage and can be found at http://

controller.nd.edu/forms

Electronic Toll Passes EZ-Pass, I-Pass, etc.)

The University will reimburse for actual tolls incurred for business purposes, whether paid via cash

or electronically. Electronic toll expenses can be supported by reduction in prepaid balance

amounts documented by statements available on line from EZ Pass, I-Pass, etc. vendors. The

University will not reimburse individuals for the cost or deposits required on EZ Pass, I-Pass, etc.

transponders or for the funding of an individual’s account in anticipation of incurring future tolls

for business.

U N IV E R S IT Y V E H ICL E

When using a University vehicle for business travel, fuel, oil, and repair expenses will be

reimbursed at the actual costs paid by the traveler, not the mileage rate. The use of a University

vehicle should be noted on the Travel and Expense Report. Tolls and parking fees are also

reimbursable.

TE L E P H ON E A N D OT HE R C O MMU N I C A T IO N C H AR G E S

Phone - The University will pay charges for calls made outside a University office provided the calls

are substantiated by a telephone bill (or hotel invoice). The Internal Revenue Service requires

documentation of the business purpose for all reimbursed phone calls.

Cell phones – Phone and/or data charges in excess of normal monthly plan expenses incurred for

business purposes on personal cell phones can be itemized and submitted for reimbursement, with

a full explanation. Monthly cell phone charges for an employee’s personal cell phone service are

not reimbursable under the Mobile Communications Device Policy. For more information, see

Mobile Device Policy.

Internet - It is anticipated that the University’s connection to the Internet will be used by all

employees when needed. Internet charges while in travel status will be reimbursed if appropriate

business purpose is documented. Monthly Internet line charges for a personal residence are not

reimbursable under the Mobile Communications Device Policy. For more information, see

Mobile

Device Policy.

S P OU S E TR A V E L

Spouses of faculty and staff are occasionally asked to travel on University business. The

Request for Spouse Travel

form is intended to document the appropriateness of spouse travel in

accordance with University and Internal Revenue Service guidelines.

Spouse travel reimbursement by the University requires approval by a Dean or Officer, or their

authorized representative (for Officer travel, approval is by the President, EVP, or Provost) on the

Request for Spouse Travel form. While preapproval is not required, obtaining it ensures the traveler

knows the reimbursement status of spouse travel expenses before the travel takes place.

The Request for Spouse Travel form should be attached for taxability determination. Spouse travel

will be approved for non-taxable treatment only when the presence of the spouse on a business trip

serves a bona fide business purpose, which should be fully explained on the expense report. Travel

expenses for a spouse without a business purpose, even if approved, will be treated as compensation

to the University employee, subject to required payroll tax withholding, and reported on the

employee’s Form W-2. Following are guidelines considered in determining taxability of spouse travel.

Business Purpose - When a spouse's attendance at a professional function or meeting with

current/potential benefactors serves a legitimate business purpose, the spouse's travel

expenses can be reimbursed without tax impact. There are IRS guidelines that must be

applied in the spouse’s expense taxability determination. A detailed itinerary must be

submitted outlining the "who, what, when, where, and why" of the spouse’s activities each day

on the trip. Activities performed on behalf of the University should be fully documented as well

as other events or entertainment occasions (e.g., dinners, receptions, etc.).

Incidental Duties - When a spouse attends a meeting or conference as a companion and has

no significant role or performs only incidental duties, the spouse’s attendance does not

constitute a business purpose. If reimbursed, it will be taxable compensation to the employee.

Dependent travel

Dependent travel is always taxable.

M I S C E LLA N E O US E XP E N S ES

Laundry, dry cleaning, and pressing services away from home are reimbursable only when the

traveler is away in excess of 5 days and when the expenditures are reasonable in nature. Laundry and

dry-cleaning expenses are factored into the per diem rate.

S O CIAL C L U B ME MB E R S HI P S

(See separate section on Airline Club Memberships)

Individual dues paid for membership in any club organized for business, pleasure, recreation, or

any other purpose are generally not reimbursable. If an exception is approved (by a Dean or Officer

or their authorized representative), the reimbursement will be considered taxable compensation,

subject to required payroll tax withholding, and reported on the employee’s Form W-2. Social club

dues are excludable from taxable income only to the extent that the employee meets the

substantiation requirements of the Internal Revenue Service, by documenting business versus

personal use of social clubs via the Allocation of Personal and Business Expenses - Club Memberships

form. This form should be submitted annually before December 1 of each calendar year to the Tax

Department. To the extent that the employee fail

s to substantiate the business purpose, the total

amount of dues paid must be treated as compensation, subject to payroll tax withholding, and

reported on the employee’s Form W-2.

Note: Memberships in professional societies, organizations, or institutions that are a requirement

of the employee’s job and approved by their department are reimbursable and not taxable.

G I F TS A N D A W A R D S T O E MP L OY E E S

Gifts and awards given by the University to employees are typically considered taxable income. Thus

they must be treated as compensation, subject to required payroll tax withholding, and reported on

the employee’s Form W-2. Please refer to the current Gift Policy

for more information.

FE LLO WS H I P A N D S C H O LA R S H I P AW AR D S

Fellowship and scholarship awards paid to individuals are generally not reportable under Internal

Revenue Service guidelines and are not taxable if used for qualified tuition, books, or fees. All non-

qualified uses of fellowship and scholarship awards are taxable. Further, if the payee is a

nonresident alien for tax purposes, the payment will be subject to withholding taxes and reported

to the individual and the Internal Revenue Service on annual Form 1042-S regardless of how the

award is used.

Fellowship and scholarship award payment requests are submitted via a Travel and Expense Report

in travelND. The recipients are not employees performing services and therefore cannot satisfy the

“business purpose” requirement under an “accountable plan” as defined by the Internal Revenue

Service. Thus Departments are responsible for providing a current copy of the

Fello

wship/Scholarship/Award letter to inform the recipient student of the potential tax implications

of the payment. This award letter is to be attached as a receipt, whether utilizing travelND or utilizing

the Payments module in the

Financial Toolkit .

EM P L O Y E E R EC R U I T M EN T

Travel for prospective employees and their families must be authorized by the school or

department in order to be reimbursed. Reimbursements for authorized travel expenses such as

airfare, hotel, and meals incurred during the recruitment process are not taxable to the prospective

employee. Prospective employees are not covered by University insurance.

Once an offer of employment has been accepted by an employee, subsequent travel expenses to

campus will be considered taxable “Moving Expenses” unless documentation is presented to prove

otherwise.

MOV I N G EX P EN S ES

According to current IRS guidelines, all moving or relocation expenses paid to an employee or on

behalf of an employee are considered taxable income to the employee.

Taxable moving expenses would include:

•

Pre-move house hunting, including travel, meals, and lodging once an offer has been

accepted

•

Packing of furniture and personal belongings

•

Transportation of furniture and personal belongings from the previous principal place of

residence to the new principal place of residence

•

Insurance and in-transit storage for periods of up to 30 days

•

Travel and lodging costs (other than meals) associated with one trip to move to the new

residence by the employee and members of the employee's household

• M

eals associated with the trip to move to the new residence

•

Meals and lodging in temporary quarters; includes University-provided housing

•

In-transit storage charges beyond the 30 day limit

•

Personal needs such as a driver's license and auto insurance

•

Real estate fees incurred when leaving the former residence or acquiring the new residence

Amounts reimbursed to the employee or paid directly to a 3rd party on behalf of the employee are

treated as compensation, subject to required payroll tax withholding, and reported on the employee’s

Form W-2. Please visit the Controller’s Group website for the most up to date information on

moving

expenses.

I N TE R N A TI ON A L TR A V E L

Reimbursement requests for international travel follow the same guidelines as the general travel

policy. In addition to airfare, business meals and entertainment, car rentals, lodging, etc., the

traveler will be reimbursed for applicable passport/visa fees, required immunizations, airport

taxes, exchange rate fees, and other items necessary for conducting University business in connection

with University travel.

Effective July 1, 2022, all faculty, staff, and students traveling abroad on University business must

site and attach their registration confirmation

email to their expense report in order to receive reimbursement. Exceptions must be approved by an

appropriate Dean or Vice President.

Expense reports must be submitted in U.S. dollars with an explanation and translation of the

foreign receipts and their conversions. Travelers must use the currency rates that were in effect on

the date the expense was incurred. Travelers may use the website www.oanda.com to obtain such

rates.

Other than travel to be charged to sponsored awards, first class accommodations are reimbursable

for international rail travel. U.S. airlines must be used for all sponsored international air travel.

The University provides Travel Accident Insurance coverage for faculty and staff members traveling

on University business at no cost to the traveler. The coverage includes spouses and dependent

children (if department approved the travel). Subject to terms, limits and conditions, coverage is

included for accidental death and dismemberment, emergency medical evacuation and security

evacuation. All evacuations must be coordinated by the insurance assistance carrier. Health insurance

is not covered and should be addressed with Human Resources prior to travel. Questions may be

directed to Insurance and Financial Risk

The cost of additional travel insurance is not reimbursable.

G R OU P TR A V E L

Group travel guidelines are normally applicable to groups of ten or more. Airfare and hotel

discounts are often negotiable for group travel. Anthony Travel can be consulted for specific

information. Group discounts should be utilized when available. The University is considered exempt

from sales tax on lodging and meals in many states (although not Indiana). Please see University

Tax Exemption Information for current information regarding sales tax exemption for group

trips.

T R AV E L AD V AN C E S

Travel advances are available to University faculty and staff traveling on University business, using

the cash advance option on the JP Morgan Chase Visa Travel Card. For a JP Morgan Chase Visa

Travel Card, contact the travelND Helpdesk at (574) 631-4289 or trave[email protected].

Make sure to

request the cash advance option on the application. Those already utilizing the Travel Card but

without the cash advance option can elect this option by contacting the travelND Helpdesk.

Travelers with special travel needs, such as in chaperoning a group of students with substantial

cash needs or for international travel to locations where Visa is not widely accepted, or those for

whom the Travel Card is not a viable option, should contact Accounts Payable

email acctpay@nd.edu for other travel advance options.

S IG N AT U R E S

Travel and Expense Reports require both the signature of the employee and the appropriate

approval authority (chairperson, budget administrator, or his/her designee). NOTE: Signatures

within TravelND are captured electronically, by an employee “submitting” and an “approver”

approving. As each department has a different supervisory structure, the appropriate authority is

defined by this structure (normally the employee’s immediate supervisor, department chairperson,

or budget administrator). No employee should approve their own Travel and Expense Report. In no

instance shall a peer or subordinate approve a Travel and Expense Report. See Responsibilities

section for discussion on employee and approval responsibilities.

S UP P LI E S A N D M I S C E LL A N E O U S B U SI N E SS E X P E N S ES

Employee reimbursement via a Travel and Expense Report is used primarily to reimburse for travel

and entertainment expenses. The employee reimbursement method should only be used for

emergency purchases of goods or services. An employee reimbursement should not be used as a

means to circumvent strategic vendor relationships, university bidding policies or approved buying

methods.

B UY N D

BuyND is th

e University’s e-Procurement system, designed to give campus users quick, simple, and

convenient access to negotiated contract pricing with strategic suppliers. BuyND provides on-line

requisitioning, approvals, and access to vendor’s catalogs, and punch-out capabilities to vendor web

sites. BuyND is the preferred method of purchasing goods and services at the University of Notre

Dame, with exceptions identified for the Procurement Card program, payment requisitions via the

Financial Toolkit, and employee reimbursement. Visit the buyND website

for more detailed

information.

P R OC U R E ME N T C A R D

The University’s Procurement Card (“Procard”) program provides an efficient way to purchase low-

dollar business-related goods and services. The Procard:

•

Provides employees the ability to procure non-travel and entertainment items of a

relatively small dollar value (less than $1,500) efficiently and effectively;

•

Is the preferred purchasing method for items less than $1,500 where there is no buyND

catalog to support the purchased item;

•

Should not be used to circumvent the University's strategic vendor relationships.

•

May be used for purchases from non-strategic vendors only if a strategic vendor cannot

provide the product.

•

Cannot be used to purchase from vendors who are competitors of University strategic

vendors.

Please visit the Procard website for the User Guide or contact the Procurement Card

Administrator at (574) 631-4645 or email procard@nd.edu.

P A Y ME N TS T O I N D I V I D U A L S P OL I C Y

Individuals providing services to the University are most appropriately paid directly by the University

for tax reporting purposes (Employee Payments to Individuals Policy

). Employees should

only in the rarest circumstances pay individuals and then seek reimbursement from the University.

Employees should never utilize this method to pay fellow employees. To make a payment to a non-

employee for services provided to the University, utilize the Payment module available via the

Financial Toolkit.

For employees, additional payment requests may be submitted on a

Faculty/Staff Additional Pay for Services form.

For students, all payment requests are made via an electronic student appointment form. For more

information, contact the Office of Student Employment

S U B MI TT I N G T R A V EL A N D EX P EN S E R E P OR TS

Travel and Expense Reports are submitted to an appropriate campus approver(s) on line via travelND.

An employee must submit their own expense report, even if a delegate prepared it, using the UND

Expense Policy within TravelND. The Non-ND Guest/Visitor Policy is solely for submitters not affiliated

with the University. An approver approves and either adds an additional approver or submits the

report to Accounts Payable. Under normal circumstances, a properly completed Travel and Expense

Report will be processed within 3 business days upon receipt in Accounts Payable. If additional

information is needed, the reimbursement process will likely be delayed. Reimbursements to

employees are processed as direct deposits for those who have a valid direct deposit election on file.

S C H E D ULE A

EXPENSES N OT R EIMB URSAB LE B Y THE UNIVERSITY

The following list is presented only as a guide and is not intended to be a complete list of expenses which are not

reimbursable by the University:

 Airline, car rental and travel insurance in addition to the amount provided free through JP Morgan Chase Visa

and the University.

 Portion of air travel, train travel, auto rental, mileage, hotel costs, or meals for personal use.

 Upgrades - air, hotel or car rental.

 Traffic fines, court costs, parking violations, and auto repairs.

 C

ost for establishing i-Zoom or I-Pass accounts, including transponder deposits, for personal vehicles.

 Unused room reservations not properly canceled.

 Annual premiums for personal property insurance or annual fees for personal credit cards including liability

insurance for lost cards.

 Personal expenses such as movies, headsets, streaming fees, satellite radio, reading material, clothing, toiletries,

medicine, snacks, haircuts, etc.

 Transportation from home to office to home (aka, commuting expenses).

 Theft, loss or damage to non-business related personal property.

 Contributions to public officials or candidates for public office.

 Membershi

p dues, including airline club dues and country club dues unless appropriately authorized.

 Lifetime memberships fees in professional organizations, unless approved by Dean or VP.

 Application fees for the Department of Homeland Security’s Global Entry program

 Application fees for the Transportation Safety Administration’s TSA PreCheck® program

 Baby sitter fees, kennel costs, pet or house-sitting fees.

 Doctor bills, prescriptions and other medical services.

 Cellular phone usage, except when documented with appropriate business purpose in line with the mobile

communications device policy. See Mobile Device Policy.

 Monthly internet line charges from an employee’s personal residence will not be reimbursed unless appropriate

business purpose is documented. See Mobile Device Policy.

 Spouse travel expenses when the spouse’s presence is not required by the University.

 Credit card delinquency fees or finance charges.

 Saunas, massages or exercise facilities.

S C H E D ULE B

CONTACT I NFORMATION

Accounts Payable

General policy questions:

Contact the Accounts Payable Payment Compliance area at (574) 631-4289 or email acct[email protected]

RESEARCH & SPONSORED PROGRAMS ACCOUNTING

For specific questions regarding a restricted account, please contact your grant accountant.

TAX DEPARTMENT

For specific tax questions or questions regarding payments to foreign visitors, contact the Tax Department at 574-

631-7575 or email [email protected]

travelND Help Desk

General or technical questions regarding travelND, buyND or the Travel Card: (574) 631-4289 or travel@nd.edu

S C H E D ULE C

QUICK LINKS FOR RESOURCES AND FORMS

Forms

Controller’s Group Forms Home Page

Payment Requisitions

Request for Spouse Travel

Missing Receipt Affidavit

Request for Airplane Business/First Class Exception

Mileage Justification Form

Student Business Travel Certification Form

Resources

travelND Information

Controller's Group Departments and Staff

Auto Mileage Rate

Gift Policy

Moving Policy

Sales Tax Exemption Table

Per Diem Rates

International Visitors and Faculty

Fellowship/Scholarship/Award Letter

Student Business Travel Policy

Mobile Device Policy

Comments/Questions about this document?

Send an e-mail to Accounts Payable (acctpay@nd.edu)