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• Office of the Controller

Travel Expense Reporting and Reimbursement

Travel Expense Report

To obtain reimbursement for business related travel expenses the traveler must complete a Brown University Travel Expense Report . A copy of the form is located in the Travel Forms section and may be downloaded.

Accounting Subcodes

Financial Record System (FRS) subcodes to be used for recording conference, travel, and related expenses are as follows:

• 3910 Domestic Travel - University Personnel (faculty, staff & students)

• 3920 Foreign Travel - University Personnel (faculty, staff & students)

• 3930 Athletic Team Travel

• 3940 Travel - Non-University Personnel

• 3950 Travel - Exclusions

• 3990 Recruiting

• 3210 Meals & Hospitality (for business meals conducted during travel on University business; requires Business Meals & Hospitality form or related explanation/documentation)

Processing Information

A properly documented Travel Expense Report is due in the Controller's Office, Travel Accounting, within two weeks of the completion of the trip. Any report with travel expenses charged to a 5-ledger account will be forwarded to the Office of Sponsored Projects for approval prior to Travel Accounting processing.

Any Travel Expense Report with a discrepancy will be returned to the individual authorizing the travel (via campus mail) identifying the traveler and an explanation of what is required to correct the report. Travel Accounting staff will make every effort to resolve minor discrepancies via phone or e-mail or adjust small dollar unallowable expenses to expedite reimbursement.

Approval/Authorization Process

• It is the responsibility of the individual being reimbursed to provide an accurate and truthful representation of allowable expenses to be paid by the University. Proper receipts and documentation, including allocations between personal and business activities (if applicable) must be clearly identified on the request. Personal expenses are not reimbursable.
• It is the responsibility of the approver (signatory) to review the expenses, ensure that the information contained on the report is properly documented and supported by attached receipts, in compliance with University policies, and to ensure that the expenses are for University business purposes. This individual cannot be a subordinate, and is typically in the position of department head or higher in the organization.
• It is the responsibility of the departmental approver to ensure that the expenses follow University policies for allowable costs, and that the proper authorizations have been made. In case of expenses paid from sponsored projects, proper review must be made by the Office of Sponsored Projects.
• The Controller’s Office has the responsibility for ensuring that the report complies with the IRS regulations. They may, in their judgment, request additional information or clarification of any expense item.

The traveler must print his or her name, sign and date the Travel Expense Report. Signing, signature stamping, or initialing another person's name is not permissible.

The individual approving the Travel Expense Report must have authorization to sign for the account being charged. The authorized signer may not be the traveler or report to the traveler. Whenever possible, the authorized signer should be the traveler's direct supervisor.

IRS Requirements

Business Purpose

All requests for employee reimbursement must include, in a sentence or two, an explanation as to the University business purpose for the expense. This is a critical part of the payment process, as the IRS uses this information to determine if the reimbursement is taxable to the individual. Lack of a clear business purpose will result in the request being returned and/or denied.

Receipts

• Receipts are required for all business meals and entertainment expenses.
• Receipts are required for any individual travel expense in excess of $50.00. For air travel the original passenger receipt or e-ticket receipt are required. A detailed hotel bill is required for reimbursement of lodging expenses.
• In those situations where receipts have been lost or misplaced, a Missing Receipt Affidavit Form is required and should be attached to the report. This form should be used on an exception basis only.

Brown University Documentation Requirements

Along with a clear statement of the business purpose and dates of the trip, the primary documentation requirement relates to receipts. Proper documentation consists of a receipt for any single travel expenditure over $50.00. NOTE: A copy of a credit card statement does not qualify as an original receipt.

Appropriate receipts include:

Business Purpose:		Written explanation or conference agenda/itinerary
Transportation:	Air	Original passenger receipt or original e-ticket receipt/statement showing payment made
	Rail	Original passenger receipt showing payment made
	Rental Car	Original rental agreement receipt (pre-calculation estimate does not qualify)
	Ground	Original bus, shuttle, or taxi receipt
Lodging	Hotel	Original hotel folio (detailing all expenses and showing payment made. If express checkout is used, have a $0 balance receipt mailed to your home or office.)
Meals		Original credit card or cash register receipt
Conference Fees:		Receipt from conference sponsor or copy of registration form accompanied by proof of payment (canceled check or credit card statement)
Other		Original receipt

Missing Receipts

An employee incurring travel expenses who loses a required original receipt for expenses of $50 or more should seek a duplicate from the billing agency. The duplicate receipt along with a Missing Receipt Affidavit ( See Travel Forms ) or a statement signed by the traveler indicating the original receipt is unavailable and that reimbursement of the expense has not been or will not be paid from any other source is required for reimbursement. Note: Duplicates for a missing airline passenger receipt are always attainable. All agencies are required by the Airline Reporting Commission to keep copies of every ticket they issue.

If an acceptable duplicate receipt cannot be obtained, the traveler must submit a Missing Receipt Affidavit (See Travel Forms) or a signed statement indicating the original/duplicate receipt is unattainable, the expense was incurred in connection with University business and is accurately stated on the Travel Expense Report, and that reimbursement of the expense has not been or will not be paid from any other source.

Other Requirements

If Personal or Other Funding is involved (Part 4: Settlement on the Travel Expense Report) a clear explanation and documentation identifying incremental costs affected should be included with the Travel Expense Report.

The Travel Expense Report should be submitted in duplicate (there is no need to duplicate receipts) so that a copy can be returned with the check. This provides notification to the traveler as to the final reimbursement amount processed.

Hotel expenses must be broken down by day into the categories presented on the Travel Expense Report (room, meals, miscellaneous).

Travel Expense Reports may not be submitted in pencil.

Foreign Currency

Due to the many foreign languages and currencies presented on receipts, it is imperative that each receipt be clearly marked in English as to the purpose (breakfast, lunch, dinner, hotel, taxi, etc.) and the amount converted to US dollars. In addition, the conversion rate must be clearly documented on the Travel Expense Report. Travelers may use their credit card statement, currency purchase receipt, Wall Street Journal, or Internet conversion rates ( http://www.oanda.com/cgi-bin/ncc ) to establish actual expenses in US dollars.

Helpful Hints

Recheck all math. Many simple mathematical errors are made which may impact the timeliness of reimbursement.

Receipts taped to an 8 1/2 x 11 sheet of paper rather than stapled in a stack or placed in an envelope, makes processing by Travel Accounting easier and faster.

Exceptions

Exceptions to the policy as stated in this document require special approval. A memorandum or related document explaining the request for exception must be approved by a Senior Officer and submitted with the Travel Expense Report before any reimbursement will be made. Exceptions must be approved by the appropriate senior officer for the traveler's department. Individuals currently authorized for the approval of travel exceptions are identified in Appendix B .