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Allowable Expenses and Receipts

Following is a partial list of allowable expenses which may be incurred during a travel course.  Itemized receipts in a digital format (jpg or pdf) are required for almost every aspect of a travel course.  There may be times when you are not able to obtain a standard receipt from a vendor.  In these cases, please use this sample receipt (Receipt template.doc) You can complete the form by hand and ask the payee to sign and date.  Feel free to edit the receipt form to fit your specific program.  It may be duplicated for use during your trip.  The complete list of allowable expenses as prepared by ISU Accounting is available .


Airfare

Most travel course airfare is handled pre-departure thru the ISU on-line travel system.  However, if in-country air travel is required, acceptable documentation for a travel reimbursement includes the entire airline itinerary showing names, fare class, dates of travel, all legs of the trip, and the amount paid.

Receipt?  Yes, regardless of cost


Airport Shuttle

Actual expense, including gratuity

Receipt?  Yes, if $75 or more


Airport Tax

Actual expense may be claimed when not already included in the cost of the ticket. Often charged at international airports.

Receipt?  Yes, if available


ATM Cash Advance and Fees

In-country event card cash advances via ATM. ATM receipt is required as documentation of ATM transaction and any fees incurred to obtain cash via event card. In addition, receipts that document full advance amount are required.

Receipt?  Yes, regardless of amount


Baggage Fees

Excess baggage fees if necessary for business travel.

Receipt?  Yes, if $75 or more


Bus/Vehicle Rental

Actual expense, including driver gratuity if applicable

Receipt?  Yes


Cash for Meals

When an organized group meal is not scheduled, preferred or feasible (food court, open food market), it is acceptable to give each participant a cash meal allowance for individual dining.  Rather than collect individual receipts from all participants, it is suggested that the program director use the Group Meal Allotment Receipt (Group Meal Allotment Receipt.docx) or something similar which is then submitted as the only receipt for that meal.  The Group Meal Allotment Receipt can be altered to your specific program.

Receipt?  Yes, regardless of amount


Currency Conversion Fees

Actual amount

Receipt?  Yes, if available


Donations

Charitable donations are not reimbursable unless contributions are made in exchange for tours or program assistance

Receipt?  Yes


Exit Fees

Actual expense may be claimed when not already included in the cost of the ticket.  Often charged at international airports

Receipt?  Yes, if available


Expenses Paid on Behalf of Another ISU Faculty/Staff Member

This practice is strongly discouraged, as it makes duplicate reimbursement more likely.  Nearly all travelers have personal credit cards and all faculty/staff are issued event cards as well as being eligible for travel advances so it is preferable to have each individual pay for and claim his/her own expenses separately.

Paying for another traveler's meal is considered a Group Meal (see Group Meals)

Receipt?  Yes, regardless of amount


Faxes

Actual expense if necessary for purpose of travel course

Receipt?  Yes, if $75 or more


Film Developing/Photo Processing

Actual expense if necessary for purpose of travel course

Receipt?  Yes, if $75 or more


Foreign Transaction Fees

Credit card issuers often charge an additional fee when the expense was incurred in a foreign country.  This is reimbursable if documentation (e.g., a copy of the credit card statement) is provided.


Gasoline

For group transportation only.  May not be claimed in addition to a mileage claim. Usually only claimed for rental vehicles.

Receipt?  Yes, if $75 or more


Gifts

Actual expense of a gift when it is considered customary to present a gift to a host, especially during international travel.

Receipt?  Yes, if $75 or more


Gratuities (Tips)

Actual amounts paid for cabs, skycaps, bellmen, etc., will be reimbursed.

If claiming meal (and incidental expenses) per diem for international travel, tips are one of the listed incidental expenses and cannot be claimed separately.

Receipt?  Yes, if $75 or more


Group Meals

Actual expense of the meal, which may include a gratuity.  ALCOHOL MUST BE DEDUCTED.

Itemized receipts are required.  Credit slips showing only a total are not sufficient documentation.  Names of all attendees and their association with the program must be stated.

Meals for spouses (or significant others) or children are not reimbursable.

Receipt?  Required for all travel and non-travel reimbursements regardless of the amount


Laundry/Dry Cleaning

Actual expenses.  Usually allowable only for extended trips (30 days or more).  Not allowed when claiming meal (and incidental expenses) per diem for international travel.

Receipt?  Yes, if $75 or more


Lodging (domestic or international)

Actual expense for individual or group.  Itemized lodging receipt required

Receipt?  Yes, regardless of amount


Meals, Out-of-State/International

Per diem that includes breakfast, lunch, dinner and incidental expenses may be claimed in lieu of individual meals.  Please contact Shelley Taylor for more information.

A 2013 internal audit of CALS Global Programs found that a faculty program director participated in group meals claimed by another individual and also claimed per diem for those meals, resulting in a double reimbursement.  If a program director participates in a group meal paid elsewhere, expenses for that meal should not be claimed on his/her employee reimbursement.  We strongly encourage program directors to keep comprehensive notes regarding group meal payments vs individual expenditures so that double reimbursements will be avoided.  Although Global Programs will make every effort to check this when directors submit their receipts, we must rely heavily on program directors to keep track.  Since this is an audit finding, we will be subject to future spot checks on reimbursement claims.

Gratuities may be included but total cannot exceed limits.  ALCOHOL MUST BE DEDUCTED.

Must be in travel status from 7:30 a.m. - 8:00 p.m. to claim breakfast; 12 noon - 1:00 p.m. to claim lunch; and 5:30 p.m. - 6:30 p.m. to claim dinner

Receipt?  Traveler only - No; Group - Yes, regardless of amount (see Group Meals)


Mileage - Personal Vehicle

As of January 1, 2020, the default mileage rate is 28.75 cents/mile.

Traveler can qualify for a higher default rate of 57.5 cents/mile if 1) the roundtrip is less than 100 miles; 2) the traveler is permanently based off-campus or a non-ISU employee/student; 3) the roundtrip is 100 miles or more but the traveler was unable to reserve a vehicle from ISU Transportation Services

Receipt?  No


Parking

Actual expense

Receipt?  Yes, if $75 or more


Parking/Traffic Violations

Not reimbursable (considered personal expense)

Receipt?  N/A


Passports/Visas

Actual expense, if necessary for university travel. If a photo is taken as part of the passport application process, it can be reimbursed. Since passport applications now require a birth certificate with a raised seal, we can reimburse for a copy of the birth certificate as well.

Receipt?  Yes, if $75 or more


Personal Grooming Items

Not reimbursable (no exception made for lost or re-routed luggage)

Receipt?  N/A


Photocopying

Actual expense if necessary for program implementation

Receipt?  Yes, if $75 or more


Shipping

Actual expenses for materials that must be shipped while in travel status

Receipt?  Yes, if $75 or more


Snacks

Actual expense

Receipt?  Traveler only - No; Group - Yes, regardless of amount (See Group Meals)


Taxis, Cabs, Buses, Airport Shuttle, Subways

Actual expense including tip

Receipt?  Traveler only - Yes, if $75 or more; Group - Yes, regardless of amount


Telephone

Actual expense of business-related calls. If not detailed on the hotel receipt, a copy of the traveler鈥檚 phone bill must be attached.  Phone cards used for international travel also are reimbursable.

Receipt?  Yes, regardless of amount


Tolls

Actual expense

Receipt?  No


Tours, Cruises

Actual expense of program-related tours

Receipt?  Yes, regardless of amount


Traveler's Check Fee

Actual expense if required for university travel

Receipt?  No


Vaccinations, Prescription Drugs

Actual expense if necessary for university travel and required by geographic area.  Must claim only amount not covered by insurance.

Receipt?  Yes, if $75 or more