The Internal Revenue Service has issued publication 463, Travel, Entertainment, Gift and Car Expenses. That document is the basis for the Williams College Travel & Business Expense Guidelines. In the regulations, the IRS states that ordinary and necessary business related expenses are deductible and reimbursable. The IRS defines ordinary as "common in your field of trade, business or profession"; and necessary as "helpful and appropriate for your business". The IRS states that meals, hotels and entertainment expenses cannot be "lavish or extravagant". The IRS requires all businesses (profit and non-profit) to reimburse employees for travel and entertainment expenses under "an accountable plan". For a plan to be deemed "accountable":
- there must be a business reason for the expenses
- the employee must substantiate the expenses
- the employee must return to the employer any amount advanced in excess of the substantiated expenses on a timely basis
To be in compliance with the IRS, the College has prepared the following accountable travel and business expense plan. This document has been reviewed and approved by Senior Staff and our external, independent auditors. These guidelines apply to all College employees traveling on College business. Faculty travel funded by federal grants must also comply with federal travel regulations as outlined in their individual grant proposal and in OMB Circular A-21.
Summary of Travel & Business Expense Policy and Philosophy
Williams College's policy is to reimburse employees for ordinary and necessary travel and business expenses incurred while on authorized College business travel. These include costs for transportation, lodging, meals and communications. All travel and business expenses are reviewed by the Controller's office as part of the accounts payable process. Also, please note that all College employees are covered by Williams College business travel insurance. (See details in separate section.
The College's policy requires approval at the Department Head level for travel & business expenses, including signature approval on travel vouchers, American Express reconciliations and Bank of America Purchasing Card reconciliations. A Senior Staff member must approve Department Head travel expenses.
Faculty travel using department funds must be approved by the Department Chair. Faculty travel using Dean of the Faculty funds (faculty travel funds, named professorships) must be approved by the Dean of the Faculty Office. Faculty travel using grant or other individual research funds (including divisional faculty development funds) may be submitted with the principal investigator/professor signature only.
The intent of the travel policy is to reimburse employees for out-of-pocket expenses incurred while on College business that would not otherwise be incurred. Expenses that are of a personal nature, or expenses that would be incurred whether or not the employee was on College business, are not eligible for reimbursement. The College requires employees to document and request reimbursement for such expenses in accordance with the following guidelines and the regulations of the United States Internal Revenue Service. In addition, if federal grant funding is used, employees must adhere to all regulations as outlined in the grant.
Employees are expected to adhere to the laws in effect for the state or country to which they are traveling. The College requires that employees on College business wear seat belts. The College discourages the use of cell phones while driving. In an emergency, if an employee must use a cell phone while driving appropriate hands free equipment must be used. Fees or fines incurred due to legal infractions (such as parking fines, speeding tickets, etc.) are the responsibility of the employee. The College will not reimburse such fees or fines.
When several members of a department or many College officials are traveling to the same destination, the College recommends that employees consider whether to travel as a group or split the group to minimize exposure to the risks inherent in traveling.
Discounts are often available through AAA, AARP, MHEC, and other personal and professional organizations. The College cannot pay for personal memberships, but if these discounts are available to the employee the College encourages the employee to utilize them and appreciates the effort to minimize travel costs.
Employees who travel frequently should request a College American Express Card and/or Purchasing Card (Bank of America MasterCard). Requests are available on the Controller's Office web page and must be signed by a Department Head. College credit cards should NEVER be used for personal travel expenses or other personal items.
This is an evolving document. Updates will be made as regulatory (IRS) and industry standards change. Employees should review the Travel & Business Expense Guidelines at least annually to be sure that they are in compliance with the guidelines. The Travel and Business Expense Guidelines are posted on the Controller's Office website http://www.williams.edu/controller/travel/.
topTravel Website
The College has a travel website that provides valuable information and travel agency contacts. Please use this website to help you determine the best method to purchase transportation and lodging at your destination.
Business Travel Insurance
The College provides business travel insurance to all employees traveling on college business who work at least 1,300 hours per year and have an appointment of at least one year.
The Accidental Death and Dismemberment benefit and coma benefit provided is 10 times your base salary to a maximum of $1,000,000. The maximum amount available to all employees involved in the same accident is $4,000,000. Additional benefits include a loss of speech and/or hearing benefit and a paralysis benefit.
The policy also includes a travel assistance program that provides the following services to employees traveling 100 miles from his/her permanent residence.
Medical Assistance Services:
- Medical referral/medical monitoring
- Emergency medical evacuation/return home
- Return of traveling companion
- Return of dependent children
- Visit of a family member or friend
- Emergency medical payments
- Repatriation of remains
- Replacement of medication and eyeglasses
Personal Assistance:
- Emergency Medical relay
- Emergency travel arrangements
- Emergency cash
- Lost baggage assistance and location of lost items
- Legal assistance and advance bail
- Interpretation and translation service
- Return of vehicle
Pre-Trip Assistance:
- Visa, passort and inoculation requirements
- Cultural information
- Temperature and weather conditions
- Embassy and consular referrals
- Foreign exchange rates
- Travel advisories
In order to use the travel assistance program services, an employee needs to contact Adriana Cozzolino, Assistant Vice President for Operations, to obtain an identification card that includes the contact information for this program. Please note that certain countries are excluded under this policy. Contact Adriana Cozzolino (x4775) for more information.
There is also business travel insurance provided when the transportation cost (on a common carrier, e.g. commercial airline, bus, train) is charged to the College's American Express or Bank of American purchasing card. Each card provides $350,000 of insurance. The American Express card provides coverage for the duration of the business trip. The BOA purchasing card provides coverage while on the common carrier. Further information on this coverage is available through the Controller's Office or directly through the credit card companies.
Any additional business travel insurance purchased by the employee is a personal expense and should not be charged to the College.
The College is not responsible for the loss of personal property during a business trip. Any personal property brought on a business trip that is lost or stolen may be covered by the employee's homeowners or renters insurance subject to the limitations of the policy. Employees are encouraged not to carry cash. Employees are encouraged to use the College credit card or purchasing card while on College business.
Air Transportation
The College will reimburse the cost of airplane tickets in coach class only. All efforts should be made to obtain the lowest, coach fare available. This usually requires booking 14 to 30 days in advance and a non-refundable ticket. In the event a non-refundable ticket has to be canceled, the airlines will charge a fee and issue a credit that has to be used by that employee within the year. Penalties can be quite high. The benefit of locking into a fare should be weighed against the risk of having to make changes in travel plans before purchasing a ticket. If a penalty is incurred due to cancellation, the Department Head must approve reimbursement/payment of that amount.
For electronic tickets, please request a receipt when obtaining boarding passes. When using a kiosk the machine will print one if requested. If that is not possible, submit the web page printout or confirmation letter that is e-mailed to the employee AND the boarding passes for each leg of the trip. For paper tickets, please provide the last page of the airline ticket (passenger receipt) as receipt for the trip. It is important that documentation is submitted that shows the name of the person traveling, the destination and the cost of the ticket.
Most airlines have instituted and strictly enforce new rules regarding the number, size and weight of bags allowed for each passenger. Employees should be aware of these rules and make sure they are in compliance with the rules. Extra baggage charges and charges for personal items (i.e. golf clubs) will not be reimbursed by the College.
In the extremely rare event that is required that a charter private place be used for any College related travel, that travel must be approved by the Vice President for Operations.
Travel Agencies and Ticketing Fees
The College does not have an "official" travel agent. Employees are free to choose the travel agent they wish to work with or deal directly with the airlines/hotels or purchase transportation/lodging online.
It is now common practice for travel agencies to charge a fee for their service. Employees should be aware of this fee, as it can be quite high. Employees should weigh the fee against the expense of doing the travel research on their own and other benefits provided by the travel agent.
When attending a conference or professional meeting, employees should check the group airfare rate negotiated by the event sponsor. Often, these group rates are quite a bit lower than fares that can be obtained directly from the airlines or through a local agent.
Discounts are often available through AAA, AARP, MHEC, and other personal and professional organizations. The College cannot pay for personal memberships, but, if these discounts are available the College encourages the employee to use them and appreciates the effort to minimize travel costs.
Support Staff Travel
In certain circumstances support staff must be compensated for time spent while traveling on College business (getting to and from the conference or meeting location). Please refer to the support staff handbook or consult with Human Resources on this important compensation issues.
Spousal or Companion Travel
The payment for spouse traveling on business is closely regulated by the IRS. The IRS requires a "bona fide business purpose" for the spouse to be on the business trip for the expenses to be reimbursable. A Senior Staff member must approve any spousal travel at Williams College. Documentation of the spouse's business purpose must be clearly documented on all travel forms. In the specific circumstance where non-business spousal travel is approved the cost will be treated as taxable income to the employee. In the event a spouse, companion, child, etc. travels with the employee any increased costs must be paid by the employee (i.e. double vs. single occupancy, meal costs, etc.).
As a courtesy, the College will allow an employee to charge a spouse/companion ticket to the College card when making the employee's business reservation (so that the entire traveling party is assured of getting on the same flight, etc.). The spouse/companion child ticket must be reimbursed immediately when the charge is made to the College card. Employees should not wait until they receive their statement or file their reconciliation to reimburse the College. A copy of the reimbursement check should be attached to the reconciliation when filed.
Frequent Flyer Miles
Employees may retain frequent flier miles earned while on College business, however, employees must always travel on the least expensive airline, not the airline with which they have a frequent flier relationship. Excess cost due to the use of an employee's preferred airline will not be reimbursed. It is inappropriate for the College to "pay for" or "buy" employee frequent flier tickets. If an employee uses a frequent flier ticket for business travel they cannot be reimbursed for it in any way.
Saturday Night Stay
When the savings generated by traveling and staying over a Saturday night exceed the cost of lodging and meals for a pre- or post-business period, the College encourages the employee to make the Saturday night stay. Entertainment and other personal expenses (including health club fees) incurred by the employee during this period, or at any other time, will not be covered by the College. Please provide a worksheet showing the airfare with and without the Saturday night stay and the hotel/meal costs for the additional days to document the savings.
International Travel
The College will reimburse for the cost of coach transportation. In the rare circumstance where there is a health or business reason why an employee must upgrade to business class, such an upgrade must be approved by a Senior Staff member and must be documented.
Currency Exchange and ATM Fees
The College will reimburse employees for currency exchange fees. Employees are encouraged to pay for meals, hotels and purchases on their corporate credit card as the cards often offer the safest and most economical exchange conversion. The College discourages employees from carrying large amounts of cash while traveling. In most cases, using an ATM machine will provide an excellent exchange rate and will reduce the amount of cash the employee has on his/her person. ATM fees for cash withdrawals will be reimbursed. Traveler's checks are a good, safe method of bringing money on a trip although the fees involved with obtaining traveler's checks can be high. Employees wishing to obtain traveler's checks should contact the Investment Office (x4447) to see if the College can obtain a favorable rate for this service through the College's banking relationships.
Baggage Charges
Employees should view each airline's website to determine the rules surrounding number of bags and baggage weight. Over charges, to the extent they are attributable to personal purchases, will not be covered. If you must take excess bags or your bags are heavy due to a business need the College will cover those costs. Please make sure you write an explanation on your reconciliation if you receive these extra charges.
Automobile
The College has a fleet of vehicles that may be used by employees to drive to a business destination. Employees should contact the Fleet Coordinator (x2302) to determine how their business transportation needs can best be met. Depending on the circumstances employees may either:
- rent a college fleet vehicle
- be driven in a college vehicle by a driver
- use a local limo service
- rent a vehicle through a local commerical agency
- use their own vehicle
Please see the College Vehicles website for details. http://www.williams.edu/admin/facilities/vehicles/.
The College will reimburse transportation costs to the extent such costs exceed the normal daily cost to commute to their office. Employees are encouraged to use a College owned vehicle for business travel by auto. If a College vehicle is not available, the employee can either rent a car through a local agency or the College will reimburse for business miles driven in a personal vehicle at a rate determined by the Provost's Office. See below for important auto insurance information. The current IRS mileage reimbursement rate is 50 cents per mile. To obtain mileage reimbursement, a travel voucher must be completed stating the destination and actual mileage traveled. A MapQuest, Google map or similiar printout stating the mileage of the trip is required as documentation. Mileage reimbursement may never exceed the cost of available alternate transportation, i.e. the reimbursement for mileage cannot exceed the lowest train or airfare available. In cases where the employee elects to drive rather than travel by plane or train, the lower of the available alternatives will be reimbursed to the employee. Employees cannot request mileage reimbursement and charge for gas…the IRS mileage rate includes compensation for gas and depreciation.
Roadside Assistance
The cost is $20 to have them come out plus whatever costs are incurred for a locksmith or gas or whatever. There is a card with the 800 number in all of the College Car key packets.
In addition to the above, we will look into having a sticker made for each vehicle that lists the phone number in case of a lock-out situation. We are also verifiying that every key packet has the card with the phone number and we are changing the trip ticket so that the number is printed at the top of the ticket. Our College Car website already states "Also enclosed is the PHH Fleet America Emergency Roadside Assitance Card, which is to be used in the case of a vehicle breakdown."
Auto Insurance - Personal Vehicle
It is important for employees to be aware that the College's commercial automobile insurance policy provides liability coverage on a secondary basis only when the employee uses a personal vehicle while traveling on College business. Since the vehicle owner's insurance policy always will provide the primary liability coverage, the College's policy will provide coverage only after the limits of the primary insurance policy are exhausted. The College will not provide reimbursement for the deductibles associated with the primary insurance under these circumstances.
The College's commercial automobile policy cannot provide collision or comprehensive coverage when an employee's vehicle is used for business travel. The vehicle owner's policy will provide the only coverage for these types of claims. The College will not reimburse for these losses.
Any employee involved in an accident while on College business should contact the Assistant Vice President for Operations, X4775, as soon as possible.
Rental Car
Employees should rent a car only when it is required for daily use at the business destination or there is no other less expensive means of transportation from the airport/train station to the business destination. If an employee rents a car for one week and uses the car partially for business and partially for personal use, the weekly cost of the car must be prorated. Employees should rent a car of an appropriate size based on the number of employees traveling. You are advised to investigate the fuel policy of the rental agency to avoid excessive refueling charges upon return of the automobile. The cost to include a navigation system in your rental car is approved when your out of town business travel involves locating several locations during a trip.
EMERALD CLUB MEMBERSHIP/AVIS CORPORATE AWARDS PROGRAM
Williams College employees are eligible to become Emerald Club (National Car Rental) members or enroll in the Avis Corporate Awards Program. You can enroll to be an Emerald Club or Avis Preferred Service member by clicking on our Travel Services website http://campustravel.com/university/williams/ and then click Ground Transportation. Membership in the Program will automatically terminate at the end of any calendar year for any member who has not completed at least one vehicle rental with National Car Rental during that calendar year. The advantages of Emerald Club/Avis Corporate awards are:
- No more waiting in line - you go straight to the dedicated desk where we have your rental agreement pre-filled and waiting for you.
- Ideal for busy customers traveling out of and into airport locations and busy business locations.
- Dedicated reservation telephone number and member services number.
- If you're delayed, your vehicle is held for up to 3 hours from the confirmed pick-up time.
- Special leisure rates for private rentals both in the UK and internationally.
Auto Insurance - Rental Cars
Automobiles should always be rented using a College corporate credit card (Purchasing Card or American Express). If you expect to be renting a car either in Williamstown or out of town and do not have a corporate credit card please call x4413 to discuss obtaining a card or you may apply for the applicable card under Credit Card Applications and Cardholder Agreement online.
If you rent a car using a College corporate card you should:
- Decline the physical damage waiver (also known as collision damage waiver).
- Decline the waiver of liability for damage.
- Adhere to ALL conditions of the rental agreement for operating the vehicle.
NOTE: The vehicle rented needs to be driven either by the cardholder or an "additional driver" identified/listed on the rental agreement. If this does not happen then the physical damage coverage by the credit card will be voided.
If you are not using a college credit card:
- Accept the physical damage waiver only. The College's commerical automobile policy will provide liability coverage.
The maximum length of coverage for daily and/or weekly rates and the maximum coverage per claim should be discussed with each rental agency. All claims must be reported within 30 days of the accident.
Employees should be aware that only listed drivers are covered by insurance and there are additional charges for additional drivers to be eligible to drive rental cars. Employees must make sure that all potential drivers are listed and be aware that if those additional drivers are not employees the additional cost is not reimbursable.
Employees need to be aware of the rental car company's policy on gasoline and make provisions to return the car with a full or empty tank as the policy dictates.
Insurance coverage is not available on 15-passenger vans rented with the Bank of America Purchasing Card. Insurance coverage is available on 15-passenger vans rented with the Corporate American Express card.
Any employee involved in an automobile accident while on College business must contact the Assistant Vice President for Operations x4775 as soon as possible.
Questions regarding automobile rental and insurance should be directed to Tim Reisler, Assistant Director for Administrative Services, x2301.
Drivers
In some cases it is most economical to hire a driver to transport an employee to the airport or train station. The cost of the driver should be weighed against the mileage/parking costs or the length of time a College vehicle would be tied up at the airport/station. There are many categories of drivers available:
Driver Hired by B&G
The College hires a driver directly and pays that driver an hourly rate for his/her services. This driver uses a College vehicle to transport the employee. The employee's department reimburses B&G for the driver's hourly rate and is charged the mileage rate for the distance traveled. Drivers are usually retired employees, students or other contract workers. B&G will pay the driver through College payroll and charge the department for the hourly rate and mileage. Please see the College Vehicles website for details.
Local Transportation Companies
There are several "limo" and taxi services available locally. Each service has a set fee for transportation to various cities (Albany, Boston, NYC). The employee is asked to sign an invoice at the conclusion of the trip. Employees who choose to leave the driver a tip should so indicate that on the invoice. Tips should be reasonable (no more than 15%). The transportation service will bill the employee and an accounts payable voucher must be submitted to the Controller's Office.
Norm's Limo Policy and Procedures
Norm's Limo will ask passengers to sign a slip indicating that they have received the transportation service. If the passenger does not indicate a tip for the driver, Norm's Limo will automatically add 15% as a tip when they bill the College. Employees who want to control the amount of the trip should indicate a tip amount on the slip.
In the case where an employee uses his/her own car to get to the airport/train station the College will reimburse the employee for actual mileage and parking costs. NOTE: Employees cannot submit a request for mileage reimbursement and charge for gas. The IRS mileage rate includes compensation for gas and depreciation.
Transportation To/From Airport-Business Destination
In many cases the cost of an individual taking the airport shuttle to their hotel is often far less than the cost of that individual riding in a cab. When time permits, individuals should explore utilizing airport/hotel shuttles.
When airport/hotel shuttles are not available the cost of a taxi will be reimbursed. Limos and other luxury vehicles will not be covered.
Lodging
The College will reimburse the actual cost for average accommodations up to the single occupancy rate. The IRS states that expenditures for lodging cannot be lavish or extravagant.
Movies and other entertainment charged to the room will not be reimbursed. Health Club charges, golf, mini-bar and other personal services will not be reimbursed. When traveling with a companion the employee is responsible for any additional charges above single occupancy.
When traveling to New York City, faculty and administrative staff should consider staying at The Williams Club (212-697-5300). The Williams Club maintains a list of reciprocal clubs across the country. Please visit The Williams Club website for further information.
The detailed itemized bill from the hotel must be submitted as supporting documentation for reimbursement. In addition, the detailed bill for any restaurant expenses charged to the room must be submitted.
When it is convenient and preferred by the employee, staying with friends can save the College money. When approved by the Department Head prior to the trip, the reasonable cost of a gift or a meal in return for such hospitality is reimbursable. The cost of such gift or meal must be supported by a receipt and clearly explained on the travel report. The cost of the meal or gift plus any additional transportation costs must never exceed the cost of standard accommodations at the business destination, nor can a "cash payment" be made to the host.
Meals
Meals for employees while away on College business or while conducting College business will be reimbursed.Meal costs for business related participants will also be reimbursed. The location of the business meal does not change the reporting requirements. The same IRS rules apply to meals taken locally or out of town. The IRS states that expenditures for meals cannot be lavish or extravagant. Regardless of the cost of the meal, employees must provide documentation on
- who attended
- what was discussed
- how much it cost
- where the meal was taken
- the date
Receipts are requested for all meals, they are required for meals over $25. The itemized receipt is required in addition to the credit card slip.
Out-of-Town Meals
The College will reimburse the reasonable and actual cost of meals, including gratuities, while on business. The College will reimburse for breakfast, lunch and/or dinner when there is a business reason why the employee was unable to eat these meals at home during the normal mealtime. The IRS states that expenditures for meals cannot be lavish or extravagant.
For meals less than $25 a receipt is requested. For meals over $25 the itemized bill from the restaurant is required.
The IRS requires that all requests for meal reimbursement must document the following information (regardless of cost):
- List of attendees (self if alone)
- The business purpose of the meal (topic of discussion)
- The cost (supported by receipt)
- The location
- The date
- Description of meal (i.e. lunch, dinner)
The College will not reimburse on a "per diem basis". When a meal is included in the cost of a conference, the College will not reimburse the employee for the cost of a meal taken during that period (i.e. if employee chooses not to attend the provided lunch, the College will not pay for an alternative lunch taken).
If an employee is dining out with a travel companion, only the cost of the employee's meal may be charged. Shared items must be prorated.
Alcohol
Employees are expected to act responsibly in relation to alcohol consumption while on a business trip. The cost of a beverage with dinner will be reimbursed as part of the meal expense. Very expensive bottles of wine, drinks that are not associated with a meal, or drinks taken at a bar will NOT be reimbursed.
Snacks and other Incidental Items
Snacks, mini-bar, and other incidental items such as magazines, toiletries, and medicine are considered personal items and are not reimbursable.
Local (in-town) Meals
A "business meal" is defined as a meeting that is held during mealtime where the main purpose of the meeting is business and a meal is served. In the case where employees must meet during the dining hour to discuss business the cost of the meal will be reimbursed or may be charged to the College. Whenever possible, employees should use the facilities at the Faculty House for business meals. Routine get-togethers with associates are not considered business meals. Business meals must have a stated business purpose.
Supervisors wishing to recognize an employee or a department with a lunch, or supervisors holding a meeting during the lunch hour, should use the Faculty House whenever possible.
Gratutities
Tips at the standard 15% (18% in major cities) on meals are reimbursable. Tips on meals should be included as part of the cost of the meal on the travel expense report. Tips to bellhops, maids, etc. should be totaled and listed separately on the travel expense under the appropriate subcode.
Telephone
All business calls made while away panfrom the office will be reimbursed. Reasonable calls to the home will also be reimbursed (i.e. one call per day of reasonable length). Direct long distance calls from the hotel room are extremely expensive and should be avoided. Employees are encouraged to use a calling card, phone credit card or cell phone. Please be aware of the phone company the call is being placed through. Companies other than AT&T, MCI, and Sprint can be extremely expensive. When in doubt, dial 1 800 CALL ATT before dialing the phone number and you will be assured that your call is going through AT&T. If you travel extensively for business, consider requesting a corporate phone card or cell phone through the Manager of Telecommunications (x2170). When an employee uses his/her personal phone calling card an accounts payable voucher should be submitted with a copy of the bill when received. When that cost is less than $20, employees should request reimbursement through their department petty cash fund.
Cell Phones
A very limited number of cell phones are available from the Manager of Telecommunications to take on a College business trip.
Certain employees will be issued a College cell phone for emergency contact and other business purposes. These cell phones are intended for job-related activities. Please refer to the attached Cell Phone policy for further information.
College employees must obey the cell phone laws of the state they are traveling in. Calls should not be made on a cell phone while an employee is driving a vehicle. If you need to make a business call while driving to your destination, pull over to make the call.
Internet Access/Access to College Computer
In some cases it is critical for College employees to have access to the internet while away on business. The College has procedures that must be followed to insure access in the most secure and economical way. Employees should consult with the appropriate person in their department or with the Office of Information Technology to acquire the necessary access numbers. Charges for internet access outside of the College's procedures may not be reimbursed.
Registration Fees
Registration fees will be paid directly to the sponsor organization. An accounts payable voucher with the appropriate supporting documentation should be submitted for processing (Accounts Payable or the Dean of the Faculty's Office as applicable). Please allow enough time to process the accounts payable voucher and have your registration received by the deadline. If you must pay a registration fee directly and request reimbursement, a copy of your canceled check must accompany the request.
Non-Reimbursable Expenses
The following items will NOT be reimbursed by the College:
- Fines for parking or moving violations
- Movies, health club fees, golf, other personal entertainment
- Laundry services (if trip is less than five days)
- Lost or stolen personal property (including cash)
- Costs incurred at home, such as childcare, pet care or lawn/home maintenance
- Personal expenses such as haircut, toiletries, clothing, etc.
- Costs incurred due to unreasonable failures to cancel transportation or hotel reservations
- Companion expenses (including travel, meals and additional driver costs on rental cars)
- Life, flight or baggage insurance
- Excess baggage charges for personal items (i.e. golf clubs, skis)
- Unnecessarily excessive costs (i.e. very expensive restaurants or exclusive hotels) not warranted by the circumstances. The IRS states that expenditures for meals/lodging cannot be lavish or extravagant.
- Charitable or political contributions
- Mini-bar items
- Alcohol not associated with a meal
- Snacks, personal reading material
- Excess baggage or heavy weight charges if due to personal items.
Note: This list is not meant to be all-inclusive. Other items may be deemed non-reimbursable upon review.
Access to Funds
In general, the College discourages employees from carrying large amounts of cash. The College participates in two corporate credit card programs to provide a means of charging business expenses. In the case where cash is required, employees can either use personal funds and be reimbursed, use petty cash, or request a cash advance.
When traveling internationally, it is recommended that employees access funds through ATM machines. The ATM machine allows withdrawals in reasonable amounts of cash to be carried and often provide the most favorable exchange rates. The Williams College corporate credit cards do not allow cash withdrawals. Therefore, employees must arrange for funds to be deposited in their US bank accounts and withdraw from those accounts with their personal ATM cards. The College will reimburse the fee associated with the ATM withdrawals.
If the travel destination does not accept credit cards or the employee will not have access to ATM machines, the College encourages employees to purchase traveler's checks. The fees to purchase traveler's checks are reimbursable. Employees should contact the Investment Office to see if an arrangement can be made to purchase traveler's checks at a preferred rate through the College's primary bank. Discounts may also be available through AAA, credit union, or other personal or professional organizations.
ADVANCES
When absolutely necessary, advances for the estimated cost of a business trip are available. Advances may be made up to 30 days before expenses are anticipated to be incurred. Requests should be made at least 14 days prior to the trip and the advance must be cleared within 14 days after returning from the trip. No new advance will be given until the previous advance is cleared. The IRS requires that advances must be cleared within 120 days or they are subject to taxation.
Advances should only be requested when it is not possible to charge business expenses to a credit card or have the College billed directly. Advances should not be requested for small, miscellaneous amounts (i.e. cabs, tolls, etc.). Those expenses should be paid by the employee and reimbursed upon return from the trip. Reimbursements less than $30 should be made through petty cash, not accounts payable.
To obtain a travel advance, complete a travel/cash advance request form on the web. Fill in all the fields requested. The department head, direct supervisor or, when using Dean of the Faculty accounts, the Dean of the Faculty's office, must approve advances.
Travel Expense Report
To obtain reimbursement for out of pocket travel expenses (those NOT charged to a College credit card or directly billed to the College) complete the Travel Reimbursement Form on the web. Travel reimbursement forms must be completed within 14 days of the return date of your trip and submitted with the required documentation to the supervisor and Department Head. Small receipts, must be taped onto one page and attached the travel reimbursement form. This eliminates the possibility of a lost receipt and reduces the cost of microfiching supporting documentation.
The completed form with appropriate approval signatures should be submitted to the Accounts Payable office. Faculty using funds from the faculty travel account, named professorship accounts, and faculty recruiting accounts must send their form to the Dean of Faculty Office for approval. The Dean of the Faculty's office will complete the account number portion of the travel reimbursement form and deliver the form to accounts payable. When a refund is due to the College a check must be attached to the travel form. When a refund is due to the employee a check will be generated within 14 days of receipt of the travel reimbursement form. For departments with Petty Cash, travel reimbursements under $30 should be made from the petty cash fund.
Travel Funded by Grant
Faculty members with grants that provide support for travel expenses should adhere to the travel and business expense guidelines as outlined in their particular grant and in the OMB Circular A-21. Unlike Williams College funded travel:
A faculty member traveling for at least 30 consecutive days may elect to take a per diem reimbursement for food and shelter expenses. The reimbursement rate is established by the IRS and varies from city to city for an extended period of time on a federal grant.
All travel and business expenses, regardless of dollar amount, must be documented and supported by original receipts.
Foreign travel is strictly limited. Grants must be carefully reviewed to determine if foreign travel is allowed and/or if travel on a foreign carrier is allowed.
ADDENDA
The following important documents are attached:
- Documentation of Corporate American Express and Bank of America Purchasing Card charges.
- Listing of agreements with Rental Card agencies
- Cell Phone policy.
American Express
Corporate Card Charges
The IRS requires all travel and business expenses, including those charged to American Express cards, to be documented and supported in accordance with an accountable plan similar to all other travel and business expense reimbursements. Therefore, American Express corporate cardholders are required to file a Reconciliation Form each month with original receipts and the following information. American Express reconciliation forms should be sent to Gerry Hyde, Controller's Office, Hopkins Hall. Failure to file these monthly reconciliation forms may result in the cancellation of the employee's corporate card.The College requires receipts for all non-meal expenditures. The business purpose of all non-meal expenditures must be documented in the space provided on the reconciliation form.
For meals less than $25 a receipt is requested but not required. For meals over $25 the itemized bill from the restaurant is required.
When dining or entertaining, the following documentation is required (regardless of the amount):
- List of attendees (self if alone)
- Description of business purpose, topics discussed
- The cost (supported by original receipt)
- The location
- The date
- Description of meal (i.e. lunch, dinner)
- Description of entertainment (i.e. theatre)
For overnight travel, the detailed itemized bill from the hotel is required.
For airline or train travel, the invoice from the travel agency and the e-ticket confirmation, boarding pass or passenger receipt is required.
Approvals
The signature of the department head is required on the monthly American Express Reconciliation. Department heads must obtain the approval of their senior staff member.
Disputes
If there a charge on your statement that you do not agree with (incorrect charge, unauthorized charge, service dispute) please call AMEX directly. They will work with you to dispute the charge. Please notify Abby Bienkowski (abienkowski@williams.edu or x4413) of the dispute as well.
AMEX Miles
American Express offers airline miles for charges to corporate credit cards. The current cost to enroll is $75 per year. If an employee chooses to enroll, they must pay the $75 annual fee - the fee is not reimbursable or payable by the College. To enroll, please contact the Abby Bienkowski (x4413).
The College American Express card is never to be used for personal charges.
Report a lost or stolen card to American Express Company and notify Abby Bienkowski (597-4413) immediately.
Upon termination of employment with the College, the American Express card must be turned in to Abby Bienkowski.
Inappropriate use of the College American Express Card may result in termination of employment.
Bank of America Purchasing Card
The IRS requires all travel and entertainment expenses, including those charged to Bank of America Purchasing Cards (Mastercard), to be documented and supported in accordance with an accountable plan similar to all other travel and entertainment reimbursements. Therefore, purchasing cardholders are required to file a Reconciliation Form each month with original receipts and the following information. Bank of America Purchasing Card reconciliations should be submitted to Gerry Hyde, Controller's Office, Hopkins Hall. Failure to file these monthly reconciliation forms may result in the cancellation of the employee's corporate card.
The College requires receipts for all non-meal expenditures. The business purpose of all non-meal expenditures must be documented in the space provided on the reconciliation form.
For meals less than $25 a receipt is requested but not required. For meals over $25 the itemized bill from the restaurant is required.
When dining or entertaining, the following documentation is required (regardless of the amount):
- List of attendees (self if alone)
- Description of business purpose, topics discussed
- The cost (supported by original receipt)
- The location
- The date
- Description of meal (i.e. lunch, dinner)
- Description of entertainment (i.e. theatre)
For overnight travel, the detailed itemized bill from the hotel is required.
For airline or train travel, the invoice from the travel agency and the e-ticket confirmation, boarding pass or passenger receipt is required.
Approvals
The signature of the department head is required on the monthly Bank of America Purchasing Card Reconciliation. Department heads must obtain the approval of their senior staff member.
Disputes
If there a charge on your statement that you do not agree with (incorrect charge, unauthorized charge, service dispute) please call Bank of America directly. They will work with you to dispute the charge. Please notify Abby Bienkowski (abienkowski@williams.edu or x4413) of the dispute as well.
The College Bank of America Purchasing card is never to be used for personal charges.
Report a lost card to Bank of America and notify Abby Bienkowski (597-4413) immediately.
Upon termination of employment with the College, the Purchasing Card must be turned in to Abby Bienkowski.
Inappropriate use of the College MasterCard may result in termination of employment as described in the agreement signed by the employee when the card is issued.