D-540.1 Expense Reimbursement

District Board members and Employees shall be reimbursed for reasonable travel costs and other expenses incurred in conjunction with authorized College business and the performance of job-related responsibilities. These procedures must be followed if travel expenses are to be reimbursed.

When conference attendance is not required to perform an Employee’s job-related duties, the Employee may still wish to attend the conference without reimbursement of travel costs. In such instances, the Employee may request College sponsorship of the conference registration fee. Factors considered when evaluating a conference fee sponsorship request include, but are not limited to, a) applicability of the conference to the Employee’s work responsibilities, b) whether another Employee is attending the same conference and can bring back information, and c) whether budget resources are available to support the conference registration fee. If approved, the conference registration fee is the only expense to be reimbursed by the College. The College sponsorship of the conference registration fee must be documented in a properly executed travel request as outlined below.

TRAVEL AUTHORIZATION

Daily travel requires prior verbal approval by the Employee’s supervisor. Travel outside the District for instructional or recruitment purposes (such as a practicum clinical site, a workforce development contract delivery site, or a high school) is considered “in-district” for mileage purposes. Meal reimbursement for travel in-district requires a prior travel request and approval by the President/District Director or Supervising Executive.

• All travel requiring an overnight stay requires prior written authorization.

  • Overnight travel, estimated to cost under $500, requires the approval of the individual’s Dean or Department Manager.

Overnight travel, estimated to cost $501 – $1,000, requires the approval of the individual’s Dean/Department Manager and the appropriate Supervising Executive.

• • Overnight travel, which is estimated to cost more than $1,000, requires the approval of the individual’s Dean/Department Manager, the appropriate Supervising Executive, and the President/District Director or a designated Executive in the absence of the President/District Director.

  • Out-of-state overnight travel requires the approval of the individual’s Dean/Department Manager, the appropriate supervising Executive, and the President/District Director or a designated Executive in the absence of the President/District Director.

    • For federal project staff, travel must comply with the funding agency's regulations and may require prior approval from that agency. All federal project staff must also comply with college travel and reimbursement procedures.

    • Travel to a foreign country must be approved by the District Board before the travel occurs.

      • Employees traveling out of the country for sanctioned business purposes, i.e., WTCS-sponsored meetings, conferences, etc., will be reimbursed for all expenses in compliance with college travel and reimbursement procedures.

      • Employees participating in international exchange opportunities can be reimbursed for airfare in compliance with college travel and reimbursement procedures.

      • The College will not reimburse international travel costs for travel associated with contracted training.

    • Submission and approval of travel authorization.

      • The Employee requesting overnight travel prepares a travel request via SAP Concur Software, which is available to all Employees via the myBTC Portal. The request must fully explain the destination (i.e., city), departure and return dates and times, the purpose of the travel, estimated expense information, and mode of transportation. Supplemental documentation (i.e., meeting announcement, agenda) should be attached if available. This form should be prepared at least two (2) weeks before the departure date to provide sufficient time to approve the request.

      • The travel request will be electronically routed to the Employee's immediate supervisor when submitted. If approved, the request will be routed through the administrative structure up to the appropriate approving authority as outlined in Travel Authorization above. Travel requests for activities in a foreign country require the approval of the District Board.

      • Travel is approved when the individual receives an email acknowledging approval by the appropriate approving authority as outlined in Travel Authorization above.

ALLOWABLE EXPENSES

Transportation

All travel shall be planned with the principles of fiscal austerity and energy conservation in mind. Whenever possible, persons traveling to the same destination shall coordinate transportation arrangements.

• Privately Owned Vehicles.

Employees who use a privately owned vehicle for official college business will be reimbursed at the rate established by the Internal Revenue Service for authorized travel.

• • As a potential driver of a personal vehicle on college business, an Employee must certify on each travel reimbursement claim they possess a valid driver’s license and personal automobile liability insurance.

  • Mileage will be reimbursed based on the calculated mileage in the Mileage Calculator in SAP Concur.  

    • • Reimbursable mileage includes:

        • The actual miles traveled to/from the authorized travel destination, less normal commuting miles. If travel to the authorized travel destination occurs after commuting to the normal place of work, then there will be no commuting mileage deduction.

        • A normal place of work is considered the College Premises where the Employee would typically perform their work. For those Employees who work at multiple College Premises regularly and request mileage reimbursement, a regular schedule shall be submitted to the Business Office to be kept on file (i.e., Monday, Wednesday, Friday – Central Campus; Tuesday, Thursday – Monroe Campus).

      • All traffic citations, parking tickets, and other violations are the Employee's responsibility.

    • Air, Bus, Or Train Transportation

      • Arrangements for air, bus, or train transportation shall be made utilizing the most economical and efficient conveyance.

      • All reimbursement is limited to coach rates. Arrangements should be made in sufficient time to take advantage of available discount rates.

      • An itemized receipt must support requests for reimbursement.

      • When a privately owned vehicle is used for personal convenience or preference instead of air, bus, or train transportation, reimbursement will be limited to the lesser of the lowest class fare available or the mileage reimbursement. Documentation of air, bus, or train transportation costs must be attached to the travel request when submitting the form for original approval. The timeframe for completing the travel request is outlined in this Procedure's Travel Authorization / Submission and Approval of Travel Authorization section. Reimbursement for meals and lodging will not be approved for the additional time required to travel by privately owned vehicle if air, bus, or train transportation is the lowest cost. Exceptions can be made if authorized by the College President/District Director or delegated Executive.

• • Taxi And Other Transportation Services

    • Courtesy transportation service provided by a lodging provider should be used when the service provides a reasonable and convenient means of transportation.

    • Reasonable charges for transportation services will be reimbursed when no other method of transportation is available or practical. An itemized receipt must support requests for reimbursement.

  • Vehicle Rental

    • Occasionally, a vehicle may be rented when renting is considered the most economical and convenient means of transportation. Requests to rent a vehicle should be noted on the travel request, and if approved, the Employee must complete a Motor Vehicle Record check performed by Districts Mutual Insurance (DMI). Forms are in the Safety and Security section of the Intranet (see Motor Vehicle Record Forms). The Employee must complete and submit the applicable forms to the Office of Safety and Security before renting a vehicle. The Motor Vehicle Record check does not apply to personal vehicle rental for which the Employee submits mileage reimbursement for approved travel (i.e., personal use of an automobile).

    • An itemized receipt must support requests for reimbursement. 

   

  Meals

  • Meal expenses incurred in performing college responsibilities shall be reimbursed at a per diem rate for each meal based on the federally allowable rates for travel. Note: The travel request must include copies of conference or meeting agendas to determine eligibility for meal reimbursement.

  • In-district meals are reimbursable when the meal expense is authorized by the President/District Director or a Supervising Executive.

  • Certain seminars, conferences, and meetings include meals as part of the registration or conference fees. When this occurs, meal expenses are not reimbursed.

  • Meals at out-of-state or foreign locations shall be reimbursed at the federally allowable rate.

  • Meal allowances for the day of departure and day of return shall be determined based on the departure and return time. Reimbursement for meals will be allowed on the following conditions:

    • Breakfast provided the Employee leaves home before 6:00 a.m.

    • Lunch, provided the Employee leaves their normal place of work before 10:30 a.m. or returns after 2:30 p.m.

    • Dinner will be provided if the Employee returns home after 7:00 p.m.

   

  P-Cards are not to be used for meal expenses unless prior written approval is obtained from the Vice President of Finance and College Operations/CFO.

   

  Lodging

  • The maximum lodging cost will be determined based on the federally allowable rate.

  • The lodging choice shall be based on cost regarding accessibility to the function or business being executed. Event hotels often exceed the allowable rate for lodging. In such instances, Employees should locate a hotel within a reasonable distance to/from the event that offers lodging within the allowable rate for the locale. A reasonable distance is a consideration of travel time when traveling by automobile and walking distance or commuting cost when traveling by air, train, or other public means of transportation.

  • If the allowable rate is unavailable at the conference or a nearby hotel, the Employee may request express written permission for higher-cost lodging. Such a request must be made on the travel request and approved by the Supervisor and Supervising Executive. Approval must be supported by an analysis demonstrating a lack of available options attached to the travel request.

  • When registering in a lodging establishment or signing for official purposes, Employees shall use the College address and ask for government or corporate discounts. When a lodging establishment requires verification, the Wisconsin Sales and Use Tax Exemption Certificate should be prepared and submitted, verifying the College’s tax-exempt status. The College Federal Excise Tax Exemption Number (39-72-0105-F) and the Wisconsin Sales Tax Exemption Number (008-1020420528-10) are listed on the certificate form. This form should be copied and used as appropriate.

  • The original itemized receipt must support all lodging expenses.

  • If lodging is shared with another person, an appropriate notation and adjustment shall be noted on the billing.

  • If lodging is shared with a spouse or guest, the College will reimburse the equivalent of a single room rate. The itemized receipt should contain an appropriate notation, including the single room rate. 

   

  Telephone

  • Business-related telephone calls, either from a hardline or cellular phone, will be reimbursed. Accessibility, convenience, and cost should be considered when determining the most appropriate phone type.

  • Receipts or copies of telephone company bills shall be submitted if business-related telephone calls are to be reimbursed. The receipts/bills shall identify which phone calls are business-related.

  • Business-related cellular phone calls will only be reimbursed for fees/charges not included as part of the Employee's monthly cellular phone plan.

   

  REIMBURSEMENT OF EXPENSES

  All claims for reimbursement must be properly documented and submitted monthly and include all expenses paid directly to vendors by P-Cards, college checks, or personal credit cards, such as registration, airline tickets, and hotels. Expenses not received by the Business Office within sixty (60) days following the completion of the travel will not be reimbursed.

  • All reimbursable expenses must be submitted using the SAP Concur Expense Report before the expenses will be paid.

  • The completed expense report should be received by the Business Office no later than the 6th day of the month for the previous month's expenses (i.e., October 6th for September expenses) to be reimbursed on or around the 15th of the month.

  • The travel request is the estimated cost of travel. If total expenses exceed the estimated cost of the travel request due to incidental expenses (i.e., lodging tax, parking, tolls, luggage fees, etc.), the Dean/Budget Manager may approve these additional expenses on the expense report. Expenses for non-incidental items (i.e., airfare, car rental, lodging, meals, etc.) not listed on the travel request will not be reimbursed. Exceptions can be made if authorized by the President/District Director or delegated Executive.

  • Other organizations may reimburse certain expenses. The amount to be paid by that organization shall be identified and noted on the travel request. The amount of such contributions will reduce reimbursement by the College.

  • The College will not reimburse Wisconsin state sales tax except for individual meals.

  • For overnight travel only. Employees should complete a separate expense report for each approved travel request – even if multiple travel requests occur within the same month.

  • All daily travel should be submitted monthly on one (1) expense report.

  • Expense reimbursements shall only be made by direct deposit, excluding District Board members and contracted professionals.