Employee Handbook

Human Resources Office - Abilene Christian University 
Employment Policies and Procedures      

Section 900: Travel and Entertainment Policy 

TABLE OF CONTENTS

• 910. Travel and Entertainment Policy
• 911. Credit Card Expense Policy
• 912. Employee/Student Employee Reception and Gift Policy
• 930. Purchasing Policy 

Policy No. 910    
October 1, 1995 
Reviewed August 2010

TRAVEL AND ENTERTAINMENT

PURPOSE
To establish guidelines for travel and entertainment expenditures.

SCOPE
All employees traveling on university business.

PROCEDURES
Reimbursement will be made to ACU employees for reasonable and necessary expenses incurred during normal business or while traveling on authorized business. Employees are expected to exercise the same judgment and control in incurring expenses that a prudent person would exercise if traveling on personal business.

Reporting Requirements
For expenses paid using an ACU purchasing card, cardholders must follow the reporting requirements for purchasing cards on the ACU PCard website, including the Travel and Entertainment section of the PCard Guidelines page.

For reimbursable travel and entertainment expenses not paid by an ACU purchasing card, a Travel Expense Report is to be used for reporting all reimbursable expenditures incurred on behalf of ACU for travel, accommodations, transportation, development, and employee activity as defined in this policy. All expenses must be itemized by day, properly described, and approved by the employee’s supervisor. Expense reports not properly documented will be returned to the employee for completion.

Receipts for lodging, car rental, and air transportation must accompany the applicable type of expense report regardless of amount. Expenses over $25 must be supported by a proper receipt to be reimbursed. However, when an expense is less than $25, receipts are requested.

A. Air Transportation

1. Carrier Selection: Employees should "shop" for schedules and prices that will provide the lowest logical airfare. Every attempt should be made to receive discounts for advance purchases and to secure special discount fares. Travel that extends over a Saturday night may be less expensive; therefore, if the employee chooses to extend his or her trip by one day, the university will reimburse extra meals and lodging that are incurred to secure a less expensive fare (assuming these meal and lodging expenses are lower than the ticket savings). This option is only available with the supervisor's approval.
2. Travel Agencies: Employees may book travel through a local travel agency; however, the agency should be instructed to follow the guidelines in part (1) to obtain the least expensive fare.
3. Carrier Seating: Employees will travel coach class (or lower fare if available) on all flights. Business and first class accommodations will not be reimbursed
4. Frequent Flyer Programs: Employees may retain and use awards generated by frequent flyer programs. However, as stated above, employees must utilize the lowest logical airfare when choosing a carrier and should not choose a particular carrier solely for the purpose of accumulating mileage in a frequent flyer program. Abuse may result in forfeiture of program awards for subsequent business use by ACU.
5. Flight Insurance: Any purchase of accidental death insurance or additional flight insurance is considered to be a personal expense and should not be claimed for reimbursement.
6. Method of Payment: Tickets should be purchased by: 1) ACU purchase card; 2) personal credit card; or 3) personal check, where applicable. For non-PCard expenses, employees will be reimbursed by submitting a completed Travel Expense Report and a copy of the airline ticket. Only airfare actually incurred for business purposes will be reimbursed.

B. Lodging
When hotel accommodations are required by an employee, low or moderately priced hotels should be used such as LaQuinta, Fairfield Inn, or Holiday Inn when possible. Employees attending a convention that is centered at a particular hotel may stay at that hotel.

When making reservations, single room accommodations and corporate rates should be requested (making sure the lowest rate available is obtained upon check-in). Employees should use ACU’s Sales Tax Exemption Form and Hotel Occupancy Tax Exemption Form to request exemptions from applicable taxes whenever possible. Incidentals such as magazines, newspapers, laundry, toiletries, in-room snacks and beverages, and in-room movies will be considered personal expenses and, therefore, non-reimbursable.

C. Ground Transportation

Note: all activities in this section are subject to the University Driver Policy.

1. Automobile trips to and from Abilene: It may be less expensive to rent a car for trips out of town than it is to pay mileage on personal vehicles.
2. Automobile Rental vs. Taxi: The employee or supervisor will make the decision on whether to rent a car or rely on taxis or other forms of transportation based on the particular needs of the trip and the anticipated cost.
3. Type of Automobile Rental: Employees should rent a small or medium class vehicle unless a larger vehicle can be rented at no additional cost or more than two (2) people share the same vehicle. The most economical agency that is readily available should be used, with no consideration given to frequent flyer program benefits. Employees should compare corporate and special discount rates to obtain the lowest available rate.
4. Insurance - Automobile Rental: Please see the provisions regarding auto rental insurance in Appendix D section B.2 of the University Driver Policy.
5. Refueling - Automobile Rental: Because of the exorbitant refueling rates charged by rental agencies, employees should refuel the rental vehicle prior to returning it to the agency. Fuel expenses may be submitted for reimbursement.

D. Use of Personal Vehicle.

Note: all activities in this section are subject to the University Driver Policy.

The Internal Revenue Service's standard mileage rate, as updated from time to time on the Fuel/Mileage page of the PCard website, will be used as reimbursement for the use of an employee's personal vehicle while on ACU business. This rate is designed to include all related expense of operating the vehicle, but does not include parking fees and toll charges which will be reimbursed separately. However, the total reimbursement for mileage, tolls, and parking is limited to the total cost of economy air fare plus estimated local transportation expense for the same trip.

All employees who desire to use their personal vehicles for ACU business must maintain a current driver's license and vehicle liability insurance in at least the minimum amounts required by state law. ACU's auto insurance does not cover personally-owned vehicles used for ACU business.

E. Meals
Employees will be reimbursed for the out-of-pocket cost of meals when, as a result of ACU business, they are put to an expense that they would not otherwise incur. Expenses should be reasonable, taking into consideration location and other factors.

When two (2) or more ACU employees are included in the business activity and separate expenses are not being maintained, the host employee or senior member of the party should pay for the expense and request reimbursement. Entertainment (including lunch) of other employees is a personal expenditure that is not subject to reimbursement, unless special circumstances clearly indicate the business nature of the expenditure. Business related lunches (in town or out of town) should be reported in the Other Business and Meal Expenses section of the expense report. Information in this section should include the date, the establishment, a description of the business nature, the name of each person, and their employment affiliation.

F. Spousal Accompaniment
If an employee wishes to include his or her spouse or family on a business trip, the employee is responsible for any extra expense, including the difference between single and double rates for the hotel room, meals, transportation, and all other incidentals. Spousal accompaniment with a bona fide business purpose must be approved in advance by the vice president or designee and appropriately documented with an Expense Report to verify the business purpose.

G. Purchasing Credit Cards
See Policy No. 911 and the guidelines on the ACU PCard website.

H. Travel Advances
Employees may obtain travel advances for expected business expenses using the Travel Expense Report. These advances are loans to the employee, remaining his or her responsibility. The advances will be made upon receipt of a properly completed and approved "Advance" form. Requests for advances should be submitted at least 4 days, but not more than 14 days, prior to the specific date the advance is needed and should not exceed the amount of the expected expense.

Settlement for an advance must be made within 10 business days of the completion of the business trip. Any balance remaining from the advance must be returned by personal check or cash when the expense report is filed. Any advance not settled by an expense report may be deducted from the employee's paycheck.

If travel expenses are less than the advance, the remaining advance is to be deposited with the cashier. A receipt will be given by the cashier that is to be attached to the Travel Expense Report. The amount should agree with the Travel Expense Report as to the amount due to ACU.

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Policy No. 911     
September 2003 
Revised July 2004

CREDIT CARD EXPENSE POLICY

PURPOSE 
The purpose of the Purchasing Card Program is to improve the purchasing process by streamlining small-dollar purchases, expanding user flexibility and increasing efficiency.

SCOPE 
All ACU employees using the university purchasing card for operational, travel and entertainment purchases.

POLICY 

ACU Purchasing card Policy Statement 
The University reserves the right to terminate a cardholder's ACU Purchasing Card at any time.  Cardholders are responsible for ensuring the proper and secure use of their ACU Purchasing Card, and should respect the card as if it were their own.  Cardholders are responsible for insuring that sufficient budget funds exist for making purchases and should only use account numbers that they have received appropriate authorization to use.  Any misuse of the card or SDOL (i.e., not in accordance with ACU policy) could result in suspension of the cardholder's privilege and other disciplinary action under standard university policy.  The university reserves the right to change any policies or procedures stated in these guidelines.  You will be notified of any changes made.

Using the ACU Purchasing Card 
The card can be used in person, by telephone, by fax, via web or by authorizing its use on a mail order form.  When using the Internet, please be sure that the site is secure and do not forget to print the screen as your documentation.  When ordering, be sure to notify the vendor that you are tax exempt (ACU's Tax ID number is on the card).

ACU Purchasing Card Limits 
Limit per month/cycle: $5,000 Limit per operational transactions: $1,000 Limit per travel and entertainment: subject only to monthly card limit

Examples of Purchases 
Use your purchasing card for these types of purchases: books, periodicals, subscriptions, new letters, audio and video tapes, conference and seminar registration fees, photo processing, art, office supplies, lab supplies, transportation, lodging, meals while traveling, business meals, gasoline for travel, rental cars, etc.

When you want to purchase the following, use the method indicated in the table below instead of your Purchasing Card:

VENDORS 
When making a purchasing card purchase, it is recommended that you check as many sources as possible to assure optimal price, quality and delivery.

BUYING/ORDERING

• Notify the vendor that you will be using your PCard for the purchase.
• Advise the vendor that the university is tax exempt.  Should they require a Sales Tax Exemption Certificate, contact University Purchasing or Accounts Payable where a form will be available.  Remember that ACU's Tax ID Number is printed on the PCard.
• To guarantee that your order is delivered to you, be sure to indicate that delivery is to be made directly to you at your ACU Box address.
• Remind the vendor that you will need a receipt or confirmation of your order and that it should be mailed directly to you (not Accounts Payable or University Purchasing).  Ask for a vendor confirmation or reference number as well as the name of the person who took your call.

PURCHASING LOG
We highly recommend that you record your transactions on a Purchase Log of some sort or a binder.  This is for your benefit and will a allow you to track your purchases easily.

RECEIPTS AND DOCUMENTATION 
For any purchase, an original sales receipt, invoice, cash register tape or credit card slip must be retained.  If you do not have documentation of a purchase, attach an explanation that includes a description of the items purchased, date of purchase, vendor's name, IRS required information if a business travel or entertainment expense and reason for the lack of documentation.  There are two types of purchases that must be documented differently:

• Operational: For all operational purchases (such as books, office supplies, lab supplies, etc.) the proper documentation listed above is all that is necessary.
• Travel and Entertainment: For all business travel and entertainment expenses (such as lodging, transportation, business meals, etc., the following IRS-required information should be written on the back of the corresponding receipt:
  • Date of transaction
  • Amount of transaction
  • Location (name, city and state)
  • Purpose of travel or business purpose for business meals
  • Attendees and their business affiliation (for business meals)

STATEMENT REVIEW AND SUPERVISOR APPROVAL

Statement Review 
If you have made any transactions, you must print an expense report from SDOL at the end of the month for review and approval. The dates of the expense report should be from the 1st day of the month through the last day of the month. It is your responsibility to attach all original receipts or other documentation to the statement.

Billing Discrepancies and Returns 
You are responsible for resolving discrepancies directly with the vendor and requesting that any credit or additional charges be generated for the next billing cycle.  If you are unable to resolve a discrepancy, you must fully document the situation, process the dispute form on SDOL.  Such claims must be filed in writing within 60 days, acknowledged by JPMC and within 30 days, and resolved within 90 days of the original transaction date.  When you have returned an item, you are responsible for assuring that a credit appears on a future statement.

Supervisor's Approval 
Once the supporting documentation has been provided and charges have been verified, you and your supervisor must review and approve (by signing the paper statement). All documentation should then be forwarded to Accounts Payable by the second Friday after the month in which charges were incurred.

Account Allocation 
Due by the 7th day of the month in which the charges were incurred. 

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Policy No. 912    
April 1, 1997 
Reviewed July 2004

EMPLOYEE/STUDENT EMPLOYEE RECEPTION AND GIFT POLICY 

This policy is currently under revision.

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Policy No. 930     
September 2003 
Revised March 2011

PURCHASING POLICY

PURPOSE 
University Purchasing is charged with several responsibilities:

1. Offering purchasing services to all departments to obtain goods and services at an optimum combination of prices, quality and timeliness.
2. Maintaining a warehouse of commonly used items sold in bulk.
3. Administration of maintenance of the University Purchasing Card.
4. Provide file storage space and courier service through the warehouse for lease.
5. Promote sustainability initiatives by providing a document shredding service and recycling program to all departments.
6. Administration of campus-wide shipping service.

SCOPE 
All employees of ACU responsible for purchasing goods and services within their department.

POLICY 
Rebates, incentives, gifts or gratuities over $25 from vendors must be reported to the vice president of the division and may be used for school use. Conflicts of interest between vendors and those making purchasing decisions must be reported to University Purchasing.

The following options are available when making purchases for ACU:

1. Use a university purchasing card (PCard) in accordance with PCard policies.
2. Prepare a Payment Request Form with the appropriate approval signatures and forward the form and related invoices to Accounts Payable for payment.
3. Enter a requisition in the purchasing system; a requisition will be transferred to a purchase order and sent to the vendor. Please use this option only when a purchase order is required by the vendor. When the vendor provides an invoice, an approval for payment must be documented by an appropriate approver other than the person who initiated the purchase order requisition. Instructions for approving and creating purchase orders are detailed in the Purchasing with Banner Finance Manual.
4. Pay for the purchases yourself with your own funds (cash or personal credit card) and receive reimbursement. Receipts are required for reimbursement. The purchases must be as explained in the Travel and Entertainment Policy. The reimbursement steps are explained in the Travel and Entertainment Policy.

Terms and Agreements 
Any document described as a "contract," "agreement," or "understanding" that may obligate ACU in any way must be reviewed by Legal Services in accordance with the University’s Contracting Procedures. Employees may be held personally responsible for unauthorized contracts, agreements, or understandings.

State Taxes 
ACU may claim exemption from the Texas Sales and Use Tax and/or Texas Hotel Occupancy Tax. This exemption is claimed by the use of the proper state forms. Some states will honor the Texas forms. In the state that do not, you will be charged taxes. Texas state tax exemption forms are available from University Purchasing or Accounts Payable.

Vendor Selection 
Vendors are selected for their ability to serve the needs of ACU in the most economical and efficient manner possible. Past performance, cooperation, and cost are important factors. Our vendors are chosen from local businesses as often as possible.

Please keep the following in mind when selecting a vendor:

1. University Purchasing maintains a stock of commonly used items on campus. These items are sold in bulk and small quantities. University Purchasing is constantly looking for the lowest overall cost of items stocked. These items may occasionally be available elsewhere on sale for less. However, for ACU overall, the cost is lower to purchase through the warehouse.
2. The editing, design and production of all materials to be seen off campus must be approved by the Director of Publications for the purpose for our image, consistency and pricing. The Director of Publications must also approve the use of any ACU seal, logo or name; employees may be held personally financially responsible for unauthorized printing or use of the ACU seal, logo or name.

University departments can process shipments from their desktop using PCard for payment.  University Purchasing courier services will pick up all prepared out-going shipments for shipping carriers to pick up.

University Purchasing has provided a self-serve Depot Station for all ACU employees for their personal UPS shipping needs. The Depot Station is located in the The Campus Store in the Campus Center. ACU employees can process their shipment, pay for it at the register with cash, check or credit card and leave package at The Campus Store for a UPS pick up. ACU employees may call University Purchasing for further information.

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