POLICY STATEMENT
It is understood that College business may require staff/faculty to travel. Individuals should conduct their travel with an awareness that they are using College funds, the vast majority of which are derived from student tuition payments. It is our responsibility to be attentive to the reasonable and effective use of the resources provided by our students and their families for their education. Ithaca College will pay for normal, reasonable and prudent business related expenses that are incurred by individuals traveling on official College business whose purpose is to further the mission of Ithaca College.
PURPOSE
This policy provides general guidelines for the appropriate and reasonable expenditure of Ithaca College funds for travel related purposes.
TO WHOM THIS POLICY APPLIES
• Individuals traveling on Ithaca College business, regardless of the source of funds.
• Individuals with supervisory responsibilities for Ithaca College budgets.
• Individuals who make Ithaca College travel or business related arrangements for themselves and/or for others.
• Individuals who initiate, review, approve, process, or record financial transactions on behalf of the College.
Departments may implement more restrictive policies and procedures to which departmental personnel should adhere.
The President, Vice Presidents, Deans and Directors are responsible for assuring that within their administrative units or schools:
• Budgeted funds are available to meet all travel or business related commitments.
• Proper authorization for travel and expenditures is obtained before any commitments are made.
• The potential benefits of the trip justify its time and expense after considering more cost effective alternatives. Every effort should be made to determine if travel is justified.
• All expenditures follow appropriate Ithaca College policies, regardless of the source of funds. Any exceptions should be properly noted, documented and approved by the appropriate Vice President.
• Added restrictions may be placed on expenditures paid with federal/state/private funds.
OVERVIEW
To ensure sound business practices and proper reporting, travel expenses must be in compliance with external regulations, particularly federal cost regulations under OMB Circular A-21, and tax regulations under the Internal Revenue Code. This policy has been developed to comply with these regulations.
Travel Services will review/revise the Travel Policy as needed. Any changes to the policy will be published on the Travel Services web page, and effective immediately.
Travelers are responsible for understanding this policy before planning any travel on behalf of the College. Travel policy training is available through Business & Finance.
The traveler must complete and submit a Spend Authorization for travel-related purchases in a timely and accurate fashion prior to making any charges using Ithaca College funds, accompanied by documentation demonstrating that expenditures incurred are reasonable and business related.
Each program, department and division is responsible for designating an appropriate Authorized Approver to approve Ithaca College travel related expenditures. Generally, this individual is the Dean, Director and/or Department Head. This individual is responsible to verify that:
• Travelers have followed all Ithaca College travel policies and procedures.
• All expenditures are reasonable and have a legitimate business purpose.
• Any federal, state, or privately donated funds are being utilized in accordance with the stipulations of the funds usage.
• All expenditures are supported by adequate documentation and are accurately reflected on the Ithaca College Expense Report.
• Traveler and approver will be held accountable for adherence to Travel Policy and subject to audits by Travel Services.
This policy is divided into the following major sections:
• General Travel Guidelines
• Payment Methods
• Documentation and Reimbursement Requirements
• Insurance and Tax Guidelines
GENERAL TRAVEL GUIDELINES
COLLEGIATE TRAVEL PLANNERS
Beginning March 1, 2024, Collegiate Travel Planners (CTP) will be the online booking tool for college related travel. Collegiate Travel Planners will be mandatory for all domestic and international flights. For ease of making travel arrangements and for continual benefit to the College, Collegiate Travel Planners should also be utilized when booking lodging. The only exception where lodging should/can be booked outside of CTP are if we are booking hotels locally for visitors or when lodging is tied to and can be reserved directly through conference registration. Exception to the use of CTP for flights or lodging that does not meet one of the exceptions stated above, must have the approval of the travelers VP and the VP of Finance and Administration prior to when travel occurs. CTP is not to be used for personal use. This includes partners or spouses traveling with an employee. Please see link to Travel Services.
SPEND AUTHORIZATION
Spend Authorizations are approvals for expenses in IC Finance Cloud. These authorizations must be submitted and approved prior to making any travel-related purchases.
The approval chain for Spend Authorizations can be found here. Inquiries and Guidelines for the funding of faculty travel related to professional and scholarly activity should be directed to the Office of the Provost at provost@ithaca.edu.
TRANSPORTATION
It is expected that when traveling on College business, travelers will utilize the most economical mode of transportation necessary for their trip. When making flight arrangements, please consider all costs when comparing flights out of Ithaca (mileage, parking, hotel). A slightly higher flight from Ithaca may end up being lower once these other items are accounted for, so a total cost comparison is recommended.
Only Ithaca College faculty, staff and students are authorized to operate College-owned, leased, or rented vehicles and must be an approved College driver.
Individuals who are not approved College drivers must pay all rental car expenses with a personal credit card, resulting in their personal automobile insurance being the primary insurance coverage (refer to “Insurance” for additional information). Any non-approved College driver who misuses a College Travel Card by paying for a rental vehicle is subject to loss of card privileges.
For information regarding the College’s Driving Policy, the approval process, leased/rental vehicles and motor vehicle accident procedures, contact the Office of Risk Management at (607) 274-3285 or go to Driving College-Owned and Rented Vehicles.
Additionally, there may be special circumstances when a spouse or a member of another college or university community will join the College employee representative to a common business purpose destination. These situations must be the exception, not the norm, and when they do occur the number of additional passengers must be kept to a minimum.
Air Travel
Ithaca College covers the cost of Economy class tickets. This varies from airline to airline, but the fares displayed are usually Non-refundable Economy tickets. Basic Economy tickets are blocked. Any upgrades, enhancements, or additional travel insurance (see the Insurance and Tax Guidelines section for further details) are personal expenditures and will not be paid for by the College. First Class air travel is not an allowable expense. Any exceptions for seat upgrades above economy, but below First Class must be approved by the VP of Finance and Administration. Advanced purchase discount tickets should be purchased whenever possible and every effort must be made to obtain the lowest fare possible. The use of Non-refundable tickets, when it is appropriate, should be used to reduce costs.
College Fleet Vehicles
Ithaca College maintains a fleet of vehicles that are available for business travel use. These vehicles range in size from mid-size cars (including hybrid vehicles) to passenger vans (maximum seating capacity of 8). Contact Office of Facilities Grounds and Transportation for questions related to College Fleet Vehicle rentals.
Rental Vehicles
• When a College fleet vehicle is not available, travelers must use Enterprise Rent-A-Car so we can take advantage of the College’s vendor relationship. Travelers are highly encouraged to rent hybrid and fuel efficient vehicles when available and rental costs are similar to those of conventional vehicles.
• Rental of luxury or sport utility vehicles is not permitted.
• When renting a car, fuel costs will be reimbursed based upon actual fuel purchased, not mileage.
• When renting a vehicle from Enterprise, only minivans and compact, mid-size, and full-size cars can be rented when traveling for College business. Large-passenger vans are strictly prohibited from renting, which includes vehicles that seat more than a total of eight (8) people.
• Limousines are not allowed.
• Please see “Rental Vehicles Allowed”.
Bus Services
Please see Bus Chartering Procedures set forth by the Office of Risk Management for additional details.
Personal Vehicles
• The use of personal vehicles for approved College travel is limited to a radius of 90 miles from Ithaca College. This mileage radius was determined in an effort to include Rochester and Syracuse regional airports. Ithaca College does not reimburse employees for the use of personal vehicles when travel is greater than 90 miles one-way/180 miles round-trip from Ithaca College.
• Mileage is the travel an employee incurs beyond normal commute mileage (from home to the primary office and home again) on a normal workday.
• If the distance to the business event is less than the normal commute, then mileage is not reimbursable.
• The daily commute mileage from home to work is to be subtracted from any mileage reimbursement.
• For travel on a non workday, mileage is reimbursable from home to the event (not to exceed 180 miles round-trip).
Ithaca College reimburses for business related use of personal vehicles based upon the current IRS standard mileage reimbursement rate. Gasoline purchased for a personal vehicle is not reimbursable, nor should it be charged to an Ithaca College Travel Card. The mileage reimbursement rate is intended to cover the costs of operating a car for business purposes. The costs are for standard maintenance, repairs, taxes, gas, insurance, and registration fees.
It is recommended, and more cost effective, to park a personal vehicle at an airport rather than a College fleet/rental vehicle.
Expenses incurred for personal vehicles for mechanical failure or accidents, including personal automobile insurance deductions, will not be reimbursed. Fines for parking or traffic violations are the responsibility of the traveler and will not be reimbursed.
As stated in the Insurance and Tax Guidelines section below, when using a personal vehicle for college- related business travel, the vehicle’s insurance will be considered primary coverage in the event of an accident. The traveler is responsible for any deductibles under the policy. The College's insurance may apply only if personal insurance limits are exceeded due to a catastrophic accident where a fatality and/or extremely serious injuries occur while on approved College business related travel.
LODGING
Ithaca College will pay for single room rate accommodations.
• Travelers are encouraged to charge reservations using the Ithaca College Travel Card.
• Travelers are permitted to book directly with the hotel in which the conference is being held.
• Educational or corporate discounts should be requested when reservations are made.
• Reimbursements will be made for reasonable lodging expenses for each night away from home. Detailed receipts from the motel/hotel are required.
• Ithaca College is exempt from sales tax in some states. Travelers are required to obtain sales-tax exemption(s) where permitted. See the Insurance and Tax Guidelines section below for further details.
• AirBnb, VRBO, etc. is NOT approved as a lodging provider.
• Group reservations should be made through CTP.. If booking institutional events please follow the contracting process and contact Travel Services at travel@ithaca.edu for assistance.
It is the responsibility of the traveler to cancel any room reservation that will not be used. A record of the cancellation number should be retained in case of billing disputes. If an employee fails to cancel a reservation in a timely manner, they will be held personally responsible for any cancellation fees.
While traveling on College business, travelers who decide to stay with colleagues, family or friends to avoid the expense of staying in a hotel may provide their host with a non-cash gift up to $50 in value.
Appropriate gifts include but are not limited to flowers, groceries, or a restaurant meal. For meals, the gift value is the amount of the host’s meal only. These gifts must be purchased and presented to the host during the trip. Gift Cards are not allowed.
Gifts in lieu of lodging must be charged to a departmental account and not as a direct or indirect cost to a federal grant or contract, because of government regulations. Reimbursements for In Lieu of Lodging Gifts must be submitted on the traveler’s approved Expense Report Form with an explanation for the gift and supporting receipt(s).
Please refer to Ithaca Lodging Rates when booking lodging for individuals visiting campus on official College business.
MEALS
The College will pay for the reasonable cost of meals while traveling on College business. Fiscal prudence and common sense should be used. Detailed receipts are required for reimbursement for meal and miscellaneous expenses exceeding $30 USD per meal or transaction. Itemized receipts $30 and under are required for grants. Expenditures determined to be excessive will not be reimbursed or paid for by the College. When entertaining guests while on College business, Employee Attendees and Nonemployee Attendees need to be added using the Expense Item Types: Event Meals & Entertainment (7494) and Non-Event Meals & Entertainment (7492) including their professional affiliation. Travelers are required to obtain sales-tax exemption(s) where applicable. See the Insurance and Tax Guidelines section for further details.
Gratuities & Tips
The college will pay for usual and customary tips. Generally, between 18-20% as an acceptable amount for meals, depending on the type and level of service. Any tipping above 20% will become the responsibility of the traveler and will not be reimbursed or paid by the College. The only allowable exception will be if a restaurant is automatically adding more than 20% gratuity for large groups.
Please be sure to review your bill closely before you calculate your tip as many restaurants will automatically add gratuity.
Miscellaneous Expenses
Miscellaneous expenses are defined as fees associated with ground transportation charges, gratuities given to porters or hotel staff, baggage fees, parking, toll charges, or any authorized expense that is not for a meal, lodging, or airfare. Transactions $30 or less do not require a receipt. Transactions greater than $30 USD must be substantiated by acceptable receipt documentation. This does not apply to grant accounts.
LIQUOR
Federal regulations prohibit the College from reimbursing any expenditure for alcoholic beverages with federal funds. Reimbursements for alcoholic beverages from non-federal funds must be considered reasonable and prudent and should be submitted on an approved Expense Report with supporting documentation. Expenditures determined to be excessive will not be reimbursed or paid for by the College. Alcohol will not be paid for with College funds if consumed other than with a meal.
REGISTRATION FEES
Conference registration fees should be paid for with the Ithaca College Travel Card. If the organization does not accept the College’s credit card, a supplier registration will need to be completed in Finance Cloud. When submitting an Expense Report, you must attach a copy of the conference agenda or website link.
Ithaca College will not pay for any conference or workshop expenses unless supervisory approval is received via a Spend Authorization.
CANCELLATIONS AND REFUNDS
Travelers are responsible for all charges, cancellations, and refunds associated with Ithaca College approved travel. Ithaca College does not carry insurance for expenses associated with trip cancellations. Trip cancellation insurance is not to be paid for with College funds and is not a reimbursable expense.
GRANTS AND CONTRACTS
Travel that is funded by a Federal or State grant or contract, must adhere to all Ithaca College policies and procedures as well as any additional restrictions required by the grant or contract authority. Questions regarding allowable expenditures should be directed to Financial Services.
Federal and State Grants may be audited and are subject to external and internal controls. It will be the responsibility of the Departmental Coordinator and the Travel Card Program Administrator to see that all travel card transactions for Federal and State Grants are signed by the Principal Investigator, have appropriate documentation and approvals, and are in compliance with the College policies and procedures outlined in this document. It is the responsibility of the Principal Investigator to review and sign all travel card receipts and documentation for Federal or State Grant expenditures. By signing the receipts the Principal Investigator has ensured that the costs charged to the grants are allowable, allocable, and reasonable and meet the requirements of the grant or contract authority.
All itemized receipts are required for this section.
INTERNATIONAL TRAVEL
Travelers must submit and receive approval on all international travel spend authorizations prior to booking the international travel. After approval of the spend authorization, travelers must also register international travel with the Office of International Programs prior to departure. If a traveler does not accurately complete and receive approval of a spend authorization prior to travel or if the traveler did not register their travel; the College reserves the right to seek reimbursement of funds back from the travel and/or deny out of pocket reimbursements to the traveler.
Travel to certain countries deemed to have an elevated risk may require additional information from the traveler(s) and may be denied at the discretion of the College. Countries deemed to have an elevated risk are identified based on a variety of information including the International SOS Global Risk Ratings , Department of State Travel Advisories, as well as international sanctions or embargos. Travel to countries with a Level 3 and Level 4 Department of State Travel Advisory is not allowed. It is the responsibility of the traveler to stay up to date on current situations/advisories for the countries where travel will be occurring.
It is advised to contact the Office of International Programs at (607) 274-3306 for essential information, including insurance and deadlines, prior to travel. Please see “Insurance” for additional information.
Reimbursement requests for International Travel follow the same guidelines as the general Travel Policy. Travelers must use the currency rates that were in effect on the date the expense was incurred. Travelers may use the following websites to obtain such rates: www.xe.com or the CTM Portal. For out-of-pocket expenses, enter the converted USD amount.
International transactions charged to credit cards are automatically converted to U.S. dollars. Ithaca College Travel Card transactions will incur a 1% international transaction fee. The transaction fee should be charged to the International Transaction Fees expense type.
International Insurance: The College carries an international insurance policy for all employees who travel outside of the United States. The policy is for medical (accident and sickness coverage only; it is not for routine medical care/treatment) and security. The College will not pay for any expenses that are not covered under the policy. Employees must follow insurance policy procedures for coverage to apply.
Additional information is located at https://www.ithaca.edu/academics/international-programs/faculty- and-staff-abroad/international- insurance.
MISCELLANEOUS TRAVEL GUIDELINES
• If traveling with College-owned property, contact the Office of Risk Management to determine whether additional insurance is needed. When traveling with a College-owned laptop, or other College owned equipment, and damage or theft occurs, the traveler’s department will be responsible for the insurance deductible. See the Insurance and Tax Guidelines section for further details.
• If a motor vehicle accident occurs while traveling internationally, including property damage and/or injuries, contact local authorities, the Office of Risk Management, and the Office of Public Safety immediately.
• Thoughtful consideration regarding expenditures for hospitality while traveling should be used. On those occasions when hospitality expenditures are beneficial to Ithaca College's educational mission, reimbursement may be requested. The relationship of the expenditure to the educational or research mission of the trip must be clearly indicated on the Expense Report. Detailed receipts are required for reimbursement.
• Departments may reimburse prospective employees, guest lecturers or other official visitors in accordance with the Travel Policy for authorized travel expenses incurred in connection with their travel to Ithaca College. Reimbursement requests should be submitted in Accounts Payable.
• For moving expense reimbursement please see the Human Resources website: https://www.ithaca.edu/procurement/moving-relocation
PAYMENT METHODS
• Travel Card
• Personal Funds
• EFT or Paper Checks
• Wire Transfers
• Cash Advances
ITHACA COLLEGE TRAVEL CARD
The primary Travel Card Program Administrator is the Travel Services Specialist, (607) 274-1480 or travel@ithaca.edu.
It is recommended that travelers use the College’s Travel Card to pay for College-related travel expenses. The Ithaca College Travel Card program is designed to provide employees with a convenient method to pay for all approved travel related College expenses. The College’s Travel Card may not be used to pay for personal expenses.
The Ithaca College Travel Card application is available from the Travel and Expenses dashboard. All applications are subject to review and approval by the Travel Card Program Administrator. More information can be found here: https://www.ithaca.edu/travel-services/travel-card.
The Ithaca College Purchasing Card, which is administered by Accounts Payable, is to be used for non-travel related expenses (i.e. printing or office supplies).
Cardholder Responsibilities
Transactions made with the Ithaca College Travel Card require Expense Items to be updated in IC Cloud. The receipt must be attached if over $30, along with an approved Spend Authorization. All charges must be added to an Expense Report and submitted for approval within 10 days, including Prepaid Travel expenses. Multiple expense reports per trip are allowed. If after 30 days an expense report is not submitted for approval, the individual card holder and their supervisor will receive an initial email reminder to complete their expense report as soon as possible. If after 60 days an expense report is not submitted for approval, the individual card holder and their Dean, Vice President, or the President will receive an email reminder. If after 90 days an expense report is not submitted for approval, the College will suspend the cardholders privileges until all transactions over 10 days have been resolved and any expenses that are 90 days or more outstanding may be treated as income to the employee. These funds will be subject to required payroll tax withholding and reported on the employee’s W-2.
Note: card holders will not be allotted any credit limit increase if they have unreconciled charges on their card that are 30 days or more.
The following responsibilities, though not inclusive, are required and must be followed by all cardholders:
• Comply with the Ithaca College Travel Policy
• Assure charges incurred are within the limits assigned to the card
• Address any questions regarding the use of the Travel Card to Travel Services
• Report the loss of the card immediately (see Card Security section of this document)
• Resolve disputes with vendors (see Disputing Transactions section of this document)
• Purchasing and travel card charges will load directly to the employee’s Expense dashboard for review.
• Create expense items for out-of-pocket reimbursements; complete purchasing and travel card charges.
• Employee has option to select a delegate to assist and view Spend Authorizations, Cash Advances, Expense Items, and Expense Reports.
• Review monthly Travel Card statement and report any issues immediately.
• Ensure sales tax is not applied to Travel Card transactions. The cardholder must supply supporting documentation in the event that sales tax is charged.
Cardholders are personally liable for any non-college business transactions and any administrative fees charged in connection with this type of activity.
All credit card transactions and Expense Reports are subject to periodic audits to ensure compliance with College policies and procedures.
On-going Privileges
Failure to follow the above listed responsibilities and any additional responsibilities that may be listed in this policy will result in a minimum of the following consequences:
First Offense: Email warning to cardholder and supervisor
Second Offense: Written warning to cardholder, supervisor, and respective Dean, Vice President, or President
Third Offense: Suspension of card
Fourth Offense -Card Cancellation – privileges revoked
An annual review of all cardholder’s travel activity will be performed by the Travel Card Program Administrator. This review ensures compliance with the College’s Travel Policy and allows the Travel Card Program Administrator to determine the continued need for the card.
Consequences for Misuse
Individuals using Ithaca College Travel Cards are accountable for all transactions occurring with the card. Consequences may include card suspension, card revocation, and/or disciplinary action.
Card Security
Cardholders are responsible for safeguarding their Ithaca College Travel Card and must not allow others to use their card. This is considered a misuse of the Travel Card (please see Consequences for Misuse above).
If the card is lost or stolen:
• Notify JPMorgan Chase immediately, 24 hours a day, 7 days a week within the U.S. (800) 316-6056
• Outside the U.S. (847) 488-3748 Immediately notify your Departmental Coordinator and the College’s Travel Card Program Administrator (607) 274-1480
• The cardholder will be issued a new card promptly. If the lost/stolen card is later found by the cardholder, it should be destroyed.
Disputing Transactions
Cardholders are responsible for initiating the dispute resolution process if fraudulent charges appear on their account. To begin the dispute resolution process:
• Contact JPMorgan Chase immediately, 24 hours a day, 7 days a week within the U.S. (800) 316-6056
outside the U.S. (847) 488-3748
• Immediately notify your Departmental Coordinator and the College’s Travel Card Program Administrator (607) 274-1480.
Termination of Employee Participation
Your participation in the Ithaca College Travel Card program ends upon termination of employment with Ithaca College.
Prior to separation from the College, the cardholder shall surrender his/her Travel Card and all outstanding receipts to their Department Coordinator who will then forward the card to the Travel Card Program Administrator for cancellation.
Departmental Coordinator Responsibilities
Traveler or cardholder can assign a delegate to assist with submitting Spend Authorizations, Cash Advances, updating credit cards, and Expense Reports.
Authorized Approver Responsibilities
• Attest that the purpose of all expenses are valid and directly related to College business.
• Request further documentation or explanation for expenses that appear to be excessive or unusual in relation to the nature of the business travel.
• Spend Authorizations and Cash Advances follow HR Hierarchy for approvals.
• Expense Reports follow Cost Center Manager for approvals.
• Incomplete or inaccurate expense reports submitted to IC Finance Cloud will be returned to the traveler for corrections.
• Travel Services will be conducting internal audits for policy adherence.
PERSONAL FUNDS
While the Ithaca College Travel Card is the preferred method of payment for travel expenses, those without access to a Travel Card (students, non-employees, and employees who may travel too infrequently to apply for a Travel Card) may use cash or a personal credit card to pay for travel expenses. Non-employee and student reimbursements should be requested through Accounts Payable.
Prepaid travel expenses (such as airline tickets) purchased with personal funds will not be reimbursed until after the trip or event has taken place. An expense report must be submitted for approval upon 10 days of return. Reimbursement will not be allowed over 60 days.
For individuals that are using personal funds because their College Travel Card has been suspended due to breach of the cardholder’s responsibilities; reimbursement of such funds will be at the discretion of the CFO.
EFT OR PAPER CHECKS – WHEN COLLEGE CREDIT CARD CANNOT BE USED
Purchase Orders
Purchase Orders can be submitted for travel related expenses by providing documentation to assigned Departmental Coordinator.
WIRE TRANSFERS
Wire transfers are used for International Travel to pay for pre-trip travel arrangements. See link to Accounts Payable website.
CASH ADVANCES
Ithaca College limits cash advances to employees traveling internationally, for certain student group programs, or for extended stays (seven or more consecutive days). Cash advances are issued using Electronic Funds Transfer (EFT) into the requestor’s personal bank account. Employee manages bank account information in Expense module.
Due to the administrative costs involved with monitoring cash advances and the general acceptability of credit cards, individuals traveling less than seven consecutive days may pay for business related expenses with personal funds to be reimbursed upon return. The College offers personal reimbursement via Electronic Funds Transfer (EFT), which expedites the amount of time it takes to receive approved reimbursements.
• Open cash advances will be reconciled on an Expense Report in Finance Cloud with proper documentation..
• Cash advance amounts should be limited. Any unspent funds must be returned.
• Upon return from travel, unused portions of cash advances are to be returned to CFCU within five business days.
• It is important to note that all College Travel Cards are issued with the cash advance feature turned off.
DOCUMENTATION AND REIMBURSEMENT REQUIREMENTS
DOCUMENTATION REQUIREMENTS
Regardless of the payment method utilized, detailed receipts and/or supporting documentation for each transaction is required. All itemized receipts should include the date and name of the establishment.
Examples of unacceptable forms of receipts include:
• Copies of credit card statements
• Non-itemized hotel statements (for non-lodging expenses)
• Non-itemized restaurant receipts
• Receipts without form of payment indicated
Purchasing card expenses require a receipt. Receipts for travel expenses $30 and under are not required. Different departments may have different regulations on what is required. Contact your department’s Cost Center Manager for reference. All grant funded accounts require receipts.
It is best practice, but not required, for the traveler to retain all receipts for claimed expenses $30 or less until the Expense Report is processed. Approvers have the right to inquire about any expenses $30 & less.
EXPENSE MOBILE APPLICATION
Use the Oracle Fusion Expense Mobile Application to create and upload out-of-pocket expenses to Oracle Cloud Expenses. The mobile application supports:
• iPhone devices
• Android devices
Search: Oracle Fusion Expense Mobile Application
EXPENSE ITEMS AND EXPENSE REPORTS
Within ten business days of completion of travel, all travelers must submit an Expense Report with an approved Spend Authorization.
• Purchases made using a Purchasing or Travel Card will be loaded automatically into IC Finance Cloud as Expense Items and will need to be updated by the cardholder or a delegate assigned by the cardholder.
• Out-of-pocket reimbursement requests must be submitted within 60 days of incurring the expense.
• For International Travel, additional instructions can be found in the International Travel section of this policy.
In order to comply with IRS regulations, Ithaca College employees must submit an Expense Report in IC Finance Cloud within 10 days of completion of travel. In the event that an Expense Report is not submitted to IC Finance Cloud within 90 days, any college paid expenses will be treated as income to the employee. These funds will be subject to required payroll tax withholding and reported on the employee's W-2.
College related travel expenses incurred using personal funds will be ineligible for reimbursement after 60 days.
REIMBURSEMENT REQUIREMENTS
Requests for reimbursements via an Expense Report must be approved by a Cost Center Manager. The Cost Center Manager is responsible for ensuring that the transaction(s) are valid and directly related to College business, and must be at least one management level above the person submitting the request. The Cost Center Manager may request further documentation or explanation for expenses that appear to be excessive or unusual in relation to the nature of the travel. All supporting documentation must accompany the Expense Report when submitted to IC Finance Cloud.
Incomplete or inaccurate expense reports submitted to IC Finance Cloud will be returned to the employee for completion or correction.
Electronic Fund Transfer (EFT) is encouraged whenever possible. This allows for a timely transfer of funds directly into the employee's bank account. EFT payments are processed by Accounts Payable every Monday, Wednesday and Friday (excluding Holidays). In the Expenses app, select Manage Bank Accounts to designate the account for reimbursement. This information links from the HR system and will automatically be the primary bank for all reimbursements. If no account is selected, a paper check will be issued. For examples of Reimbursable and Non-Reimbursable expenses, please see Appendix A.
INSURANCE
Automobile Liability Insurance: Ithaca College owned, rented, or leased vehicles are insured under the College’s domestic automobile liability insurance policy within the United States, including Puerto Rico and Canada. All College drivers must first be approved to operate a vehicle by having an acceptable Motor Vehicle Record and meet all driving criteria. Approved College drivers who are renting or leasing a vehicle from a U.S. rental company do not need to purchase the “collision damage waiver” offered by rental companies.
Contact the Office of Risk Management and Insurance to discuss insurance implications when renting a vehicle(s) outside of the U.S. Please refer to “International Vehicle Rentals” for additional information and procedures.
If a motor vehicle accident occurs while traveling domestically, contact the Office of Risk Management immediately and follow the College’s required motor vehicle accident procedures.
When an employee (third-party) uses a personal vehicle for approved-College business, the employee must carry a personal Business Automobile Policy on the vehicle, including Collision Coverage, Auto Liability, Comprehensive Coverage, MedPay, Personal Injury Protection, Uninsured Motorist Coverage, and Towing. The personal auto policy will be primary coverage. The College is not responsible for any insurance claims or deductibles under the third-party’s policy. The College's insurance policies may apply as excess coverage only in certain circumstances.
Travel Accident Insurance: Ithaca College employees are covered under a travel accident insurance policy, which provides 24-hour protection in the event of accidental death or dismemberment while traveling on approved College business. The beneficiary for the travel accident insurance is the same beneficiary designated under the employee’s Ithaca College Group Life Insurance. Ithaca College will not pay or reimburse for additional accident or life insurance. Insurance questions can be directed to the Office of Risk Management and Insurance.
Workers’ Compensation Insurance: This policy covers employees who are injured or become ill as a direct result of their job and also covers employees during College domestic and international travel. Also, refer to “Injury or Sickness” section for additional information.
Any incident that occurs while traveling on College business needs to be reported immediately to the Office of Public Safety, Office of Human Resources, and the Office of Risk Management and Insurance.
Aircraft Liability Insurance: Ithaca College's insurance policies do not cover aircraft liability associated with non-commercial air travel. Therefore, a personally owned, rented or borrowed aircraft cannot be used when traveling on Ithaca College business. If Ithaca College business travel requires the use of a privately chartered aircraft, please consult with the Office of Risk Management at least four weeks prior to departure.
INJURY OR SICKNESS
If an injury or illness occurs during College travel, employee must notify the Office of Public Safety immediately and provide details. If traveling internationally, please refer to the “Insurance” section for additional information on the medical and security insurance for employees.
If an employee is injured, a Workers' Compensation Incident Report Form must be completed within 24 hours and submitted to the Office of Human Resources. Workers' Compensation insurance covers those who are injured or become ill as a direct result of their job. Please contact Human Resources with any questions. Also, refer to the “Insurance” section for additional information.
PROPERTY
Ithaca College is not responsible for employees’ personal property/belongings and does not carry insurance to cover a loss of, or damage to, such items during College travel. The College recommends that employees contact their personal insurance company or refer to their homeowners’ insurance policy about coverage, if needed, prior to travel. The College’s insurance broker does offer a personal property insurance policy.
If an employee will be traveling with Ithaca College property, all items need to be accounted for before and after the trip. An itemized list needs to be generated prior to travel, including item descriptions, serial numbers, replacement value, etc. If loss or damage occurs to College property, the College employee who is responsible for the property needs to report the incident immediately to the local police (location where loss occurred), Office of Public Safety, College supervisor, and to the Office of Risk Management. The police report and Public Safety report are needed for College purposes. The department’s responsibility for the loss or damage will be determined once the incident is assessed, including insurance deductible(s). If traveling outside of the U.S. with College property, contact the Office of Risk Management.
TAX GUIDELINES
SALES TAX EXEMPTION
Ithaca College is a not-for-profit institution and is exempt from New York State sales tax on all goods and services purchased by employees for business use. In order to obtain the sales tax exemption, present the Sales Tax Exempt Form to the vendor at the time service is rendered or goods are received and paid for.
Ithaca College is exempt from sales tax in the following states:
Florida
Kansas
Maine
Michigan
Mississippi
New Jersey
New York
North Dakota
Rhode Island
Wisconsin
Travelers may obtain copies of Tax Exempt Forms from the Travel Services website.
If sales tax exemption is denied using the Ithaca College JP Morgan Chase Travel Card, note the name of the vendor, a contact person, and telephone number so that Departmental Coordinator may follow up with the vendor. If cash or personal credit card is used, vendors are not required to honor Ithaca College’s sales tax exemption. Therefore, it is beneficial and cost effective to use the JP Morgan Chase Travel Card. .
If sales tax is paid because the service provider does not accept the Ithaca College Sales Tax Exempt Form, reimbursements are allowed. In this case, a written explanation must be submitted with the Expense Report Form.
APPENDIX A
REIMBURSABLE EXPENSES
The following list is presented only as a guide and is not intended to be a complete list of expenses reimbursable by the College:
• Transportation, lodging and meal expenses, including tips
• One standard airline baggage charge per flight, for the employee’s luggage only
• Expenses associated with baggage handling, storage, and tips
• Internet and fax charges
• Hospitality directly related to the educational or research purpose of the trip
• Gifts for hosts, in lieu of meals/lodging may be provided with a non-cash gift up to $50 value. See statement under Gifts in lieu of lodging
NON-REIMBURSABLE EXPENSES
The following list is presented only as a guide and is not intended to be a complete list of expenses not reimbursable by the College:
• Upgrades – air, hotel or car rental (unless approved by the VP of Finance and Administration in accordance with the Travel Policy)
• Unused transportation or hotel reservations not properly cancelled
• Portion of air travel, train travel, auto rental, mileage, hotel costs or meals for personal use
• Additional insurance such as travel, travel accidental death/dismemberment , trip cancellation, general liability, auto and collision damage waiver
• Personal travel rewards and frequent flier
• Personal expenses such as movies, haircuts, reading material, toiletries, medicine, sauna or spa/massage treatments
• Personal telephone calls in excess of one per day
• Childcare fees, kennel costs, pet or house-sitting fees
• Mileage to and from employee’s home and primary office
• Restaurant gift cards
• Expenses incurred by non-College employees or students
• Gasoline expenses when the personal automobile mileage reimbursement rate is claimed
• Traffic fines, court costs, parking violations and auto repairs
• NYS Sales Tax and sales tax paid in states that recognize Ithaca College's tax exempt status
• NYS Sales Tax charged to a non-approved College driver of a rental vehicle
• Other expenses not directly related to the business purpose of the trip
• Any international travel where the spend authorization was not accurately completed
• Any international travel where the spend authorization was not approved through the spend authorization process
• Any international travel that was not registered through the Office of International Programs prior to departure
Last Updated: May 16, 2024