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University of Pittsburgh Policy
University Travel, Business Entertainment,
Honoraria, and Miscellaneous
Reimbursable
Expenses
Category: Financial Affairs
Section: Business Expenses
Contents:
•
Policy statement
•
Definitions
•
Who should read this policy
•
Key stakeholders
•
Responsibilities
•
Contacts
•
Related University policies
•
History
Subject Index
I.
Business Entertainment and
Miscellaneous Reimbursable
Expenses
a.
Reimbursable expenses
b.
Payment
c.
Meetings, meals and events
d.
Meals and events for University
employees
e.
Business meeting meals
f.
Gifts and contributions
g.
Goodwill gifts to University
employees
h.
Moving expenses
i.
Membership dues and
professional license fees
j.
Home office expenses
k.
Political contributions
Policy Number: 05-07-01
Effective Date: March 1, 2017
Responsible University Officer:
•
Senior Vice Chancellor and Chief
Financial Officer
II.
Travel Expenses
a.
Booking travel
b.
Group travel
c.
Study Abroad travel
d.
Air travel
e.
Lodging when in travel status
f.
Ground transportation
g.
Accidents and insurance
h.
Mileage reimbursement
i.
Meals when in travel status
j.
Telephone charges when in travel
status
k.
Postage and other expenses
l.
Foreign currency expense
m.
Non-reimbursable expenses
n.
Receipts
III.
Honoraria
POLICY STATEMENT
The University’s policy is intended to achieve compliance with the Internal Revenue Service
(IRS) Accountable Plan rules, federal Uniform Guidance, and to demonstrate good
stewardship of donor, student, research sponsor and taxpayer funds. Travel, business
entertainment, and miscellaneous reimbursable expenses incurred on grants, contracts,
sponsored programs, gift funds, or other restricted funds must comply with University
policies and any specific expense policy of the funding source or contract provision, if more
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University of Pittsburgh Policy
University Travel, Business Entertainment,
Honoraria, and Miscellaneous
Reimbursable
Expenses
restrictive than University policy. Therefore, travel, business entertainment, honoraria, and
miscellaneous reimbursable expenses should be reasonable, have a documented business
purpose, show evidence that the expense was actually incurred, and be reported to the
University in a timely manner as described in this policy.
Departments and responsibility centers may establish more strict requirements and
thresholds for travel and business expenses, but cannot usurp the requirements and
thresholds established in this policy.
University Policy Exceptions
Exceptions to the requirements of this policy require approval and move upward
through each level of the traveler’s reporting hierarchy until approved by the following:
•
Officers of the University
•
Vice Chancellor or above
•
Dean or Academic Director
•
Responsibility Center Head
Certain expenses that may be reimbursed at the discretion of the department are
indicated as such. Please consult your central business office for departmental policies.
Those are noted in the Expense Reimbursement Eligibility Quick Reference Guide as
“standard approval”.
This policy is divided into three sections:
I.
Business Entertainment and Miscellaneous Reimbursable Expenses
II.
Travel Expenses
III.
Honoraria
I.
Business Entertainment and Miscellaneous Reimbursable Expenses
Reimbursable business entertainment and miscellaneous expenses include the following:
•
Small business meetings or meals.
•
Other organized University meetings and events.
•
Moving expenses for relocation of full-time faculty, librarians, and administrative
and professional staff who are newly hired by the University or are being transferred
to a new University location.
•
Last minute incidental expenses, like name tags, if needed for meeting or event.
•
Membership dues and professional license fees.
•
Other expenses that are properly approved as an exception to this policy.
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University of Pittsburgh Policy
University Travel, Business Entertainment,
Honoraria, and Miscellaneous
Reimbursable
Expenses
Payment of reimbursable expenses
The preferred method of payment for business entertainment and other miscellaneous
expenses is the University Travel Card. Direct billing to the University may be used for
certain types of expenses, such as moving expenses, when arranged by the
Transportation Office.
Business purpose meals, meetings, and events
Requirements for reimbursement of business meals and events for University
employees, organized business meetings and working meals, receptions, and University
events follow:
•
The expense must be necessary to conduct University business.
•
Meals that include only University employee(s) will be reimbursed if the employee(s)
are required by the University to work through a meal and exception approval has
been granted in advance.
•
The meal, meeting, or event may include other University employees whose
presence is required and necessary to conduct University business.
•
The per-person cost, including tips, must not exceed $75 ($25 per person for
receptions).
•
A list of attendees including their full name and affiliation should be included. (Note
research participant names are not needed, but the following would be required for
them - statement that research attendees are research participants; number of
research participants; and description of the research purpose.)
•
The expense must be supported with itemized receipts including detailed receipts for
minor incidental expenses (required for reimbursement if the total meal cost for all
participants is greater than $75).
•
A description of the meeting purpose must be included.
•
Alcoholic beverages may not be charged to sponsored projects or grants. Charges to
non-sponsored projects (i.e., entities 02, 03, 04, and 09) require approval as an
exception to this policy.
•
Documentation supporting the expense is to be retained in accordance with the
Financial Record Retention Schedule.
Meals and events for University employees
Meals and events that are primarily celebrations for University employees are generally
not permitted and will not be reimbursed. Reimbursements would require exception
approval.
Examples include: holiday parties, breakfast or lunch meetings with all employees,
welcome lunches for new employees, farewell events for students, faculty, and
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Expenses
employees, end of term celebrations for University employees, retirement parties, or
any meal attended exclusively by University employees.
Business meeting meals
Typically involve less than ten (10) people and may occur on or off campus (e.g.,
recruiting activity, donor meeting, working meeting with University employees and
colleagues from other institutions to discuss projects or professional matters).
If the meal is off-site while in travel status, a reduction must be made by University
individuals in attendance to the meals and incidental expenses (M&IE) daily allowance
on their individual requests for travel expense reimbursement.
When dining in groups while in travel status, restaurants should be asked to split the
bill. If the restaurant will not, the senior member of the group should pay with their
Travel Card and properly note all individuals in attendance when processing the
expense. Other attendees must be sure to reduce per diem by that meal’s cost when
processing expenses.
Organized business meetings and University events
Typically involve ten (10) or more attendees and can occur on or off campus (e.g.,
fundraising events, athletic booster events, alumni gatherings, student activities,
professional conferences).
For social functions or meetings held in University-owned and operated facilities, it is
strongly recommended that the University's Dining Services or Regional Campus
equivalent operation provide food and beverages to ensure the health safety of
attendees. If an outside provider is preferred, approval of the provider must be
obtained from University's Dining Services. University's Dining Services can advise on
issues such as outside provider compliance with health and safety regulations,
Americans with Disability Act (ADA) regulations, and appropriate liability insurance
coverage.
For smaller, impromptu meetings that require unplanned food or beverages, the best or
most convenient outside provider (e.g., take-out pizza or sandwich shops) may be used.
It is strongly recommended, for liability reasons, that the outside provider be a
reputable brand in the food and beverage industry.
Larger planned off-campus events, for which services are provided by a third party, must
be under a University contract or purchase order in order to ensure that the provider
complies with health and safety regulations, Americans with Disability Act (ADA)
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regulations, and obtains appropriate liability insurance coverage. Contact the Purchasing
Services Department for assistance. Services contract may include room rentals, lodging,
catered meals at the event location (subject to a $75 per-person meal cost limit),
audio/visual and computer equipment rentals, tent rentals, and transportation, etc.
If the event is catered by a University service operation and charged directly to the
requestor’s department budget, the requestor’s department must maintain approval,
attendee, purpose, and detailed charge documentation in accordance with the Financial
Record Retention Schedule. If the University pays a service provider directly for the
event, this supporting documentation must be maintained with the contract.
Gifts, awards and prizes
Gifts, awards and prizes can include goods, services, cash or cash equivalents
(certificates, gift cards, etc. that are redeemable for a broad variety of products or
services). Gifts, awards and prizes are not generally reimbursable unless they are
approved as an exception to this policy. Any gifts, awards or prizes approved as
described in the exceptions section of this policy must be actual and reasonable,
necessary for the performance of University business (not personal), supported by valid
receipts, and are not a payment for service.
Goodwill gifts to University employees
If approval is obtained as described in the exceptions section of this policy, goodwill gifts
to University employees will be reimbursed. However, they may be considered taxable
income to the recipient by the IRS. Therefore, all properly-approved gifts to employees
in the form of cash and cash-equivalent gifts, and non-cash gifts that do not meet the
IRS’s de Minimis rules, will be reported to the University’s Payroll Department by
Payment Processing to determine if the payment is tax-reportable. Contact the
University’s Payroll Department if you have questions about the tax reporting status of
goodwill gifts to employees.
Moving expenses
Moving expenses require advanced approval from the University’s Transportation
Office.
Membership dues and professional license fees
The preferred method of payment is the University Travel Card. However, the University
will reimburse if paid with personal funds. Receipts are not required if the total fee is
under $75.
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University of Pittsburgh Policy
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Home office expenses
If employees are authorized to work from home by the University, certain expenses
such as a secured and dedicated computer and basic office supplies may be provided by
the University. University departments should purchase these home office tools for the
employee under standard University purchasing policies and processes. This equipment
and unused materials remain the property of the University and should be returned
when the employee leaves the University. Certain minor materials purchased by
employees with personal funds on an emergency basis may be reimbursed with proper
documentation.
The University will not reimburse space, utility or other associated home office costs of
its employees. These may be deductible on the employee’s individual federal tax return
if IRS regulations are met regarding establishing one’s home as a principal place of
business.
For a full explanation of tax deductions for your home office refer to IRS Publication 587,
Business Use of Your Home.
Political contributions
Political contributions by the University are not permitted and will not be reimbursed.
II.
Travel Expenses
All traveling guests of the University of Pittsburgh are expected to book travel following this
Policy.
Booking Travel
The University's preferred booking method for airfare, lodging, and automotive rentals
is through the University’s online booking tool or preferred travel agent.
If a University-wide preferred provider agreement with pre-negotiated discounts and
other benefits is in place for the travel services (e.g., travel agent, airline, lodging, and
ground transportation) and itinerary that is being booked, then the traveler is required
to book with the preferred service providers. Preferred service providers are identified
in the University’s online booking tool. If a preferred service provider is available for the
traveler’s itinerary and not used, a brief explanation should be included when
submitting the expenses for reimbursement.
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Expenses
The University's preferred payment method for airfare, lodging, transportation, meals
while in travel status, parking, and other travel related charges is the University Travel
Card. Contact PantherExpress Customer Service for additional details for situations
when a University Travel Card is not accepted.
This policy sets the University-wide limits, and guidance for reimbursable travel
expenses. Departments or Responsibility Centers may apply more strict thresholds as
desired.
The University will not reimburse non-business expenses incurred by a
spouse/registered domestic partner and/or guest in connection with the business travel
requirements of a University employee. Additionally, such personal expenses may not
be charged directly to the University and then later reimbursed to the University by the
individual.
Personal expenses incurred during travel are the sole responsibility of the traveler, and
will not be reimbursed.
Group travel
A group of ten (10) or more participants, traveling to the same destination, over the
same dates, from one or more origin cities, may qualify for group travel rates. In order
to obtain group travel discounts, meeting planners should contact the University’s
preferred travel agency for assistance.
In order to ensure the safety of travelers, all charter transportation such as bus or
aircraft, regardless of the amount, must be reviewed and approved by the
PantherExpress Travel and Expense Management Office.
Study abroad travel
Coordinated through Study Abroad Office.
Air Travel
Air travel is expected to be the best value coach/economy airfare, unless there is a
legitimate business circumstance or medical condition that requires booking a flight
above the best value coach/economy airfare.
The best value coach/economy airfare is defined as follows:
• The selected flight is within two hours before or after the requested
departure/arrival time.
• The selected flight layover time does not exceed 1 ½ hours.
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• The selected flight does not increase the one-way elapsed trip time by more than 2
hours, nor include more than one stop and/or connection in the traveler's one-way
route.
• The traveler does not arrive later than required for participating in a business event,
or; depart earlier than required from a business event.
• The “best value” total airfare may include the following basic reasonably-priced
services: one (1) checked bag except for extended travel or other extenuating
reasons, in-flight Wi-Fi if required for business use, and overhead bin space. Best
value airfare may be structured as an all-inclusive price, or it may be structured as a
base airfare plus fees for the basic services listed above. The department should
consider the risk of the ticket being non-refundable when booking basic economy or
economy non-refundable tickets.
• Other supplemental airline fees, such as for special seat assignments, early boarding,
etc. may be reimbursed if the department approver determines they are necessary
to comply with the Americans with Disabilities Act (ADA) or for other legitimate
business reasons.
Business class seating is allowable on flights when the in air time is a continuous six
hours or more.
Flight change fees are not reimbursable unless reasonable and necessary for University
business.
Chartered air travel must be approved by the PantherExpress Travel Manager.
Fees for in-flight convenience items and entertainment (e.g., alcoholic beverages,
movies, headphones, snacks) are not reimbursable.
Lodging when in travel status
The following criteria for reimbursement apply unless pre-negotiated conference rates
are used:
• Lodging expenses include room rates, taxes, and internet charges (if detailed on the
hotel bill).
•
Lodging expenses may not exceed the hotel’s rate for a standard single room.
•
Resort hotels are not permitted unless it is the site of the conference being
attended.
•
Luxury accommodations are not reimbursable.
•
The University will not reimburse for “no show” billing or late cancelation fees if the
traveler had reasonable time to cancel.
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• Hotel movie rentals will not be reimbursed and should be considered as part of the
traveler’s per diem.
• Pitt travelers are permitted to arrange Airbnb lodging through the Concur online
booking tool. The preferred method of payment for Airbnb is the Pitt Travel Card.
Pitt encourages all travelers to book with Airbnb Super Hosts who have good
reviews and to be cautious of hosts that cancel reservations frequently.
Lodging expenses within 50 miles of the traveler’s residence will not be reimbursed.
Reimbursement for lodging using a per diem allowance is permitted for foreign travel,
but not domestic travel. A detailed receipt for foreign hotels is preferred, but not
required if the per diem allowance is used or due to technology limitations in remote
locations.
Please refer to the State Department per diem guide for foreign travel. Note that these
rates change periodically.
Ground transportation
In general, the use of University fleet vehicles is preferred when driving for University
business. To reserve a fleet vehicle on the Oakland campus, contact University Parking
and Transportation.
• Drivers must follow the Department of Parking and Transportation Services
guidelines.
•
Departments will be charged for the use of University fleet vehicles and drivers do
not need to request reimbursement.
Personal Vehicles
Use of a personal vehicle for business is strongly discouraged primarily due to the
personal liability the vehicle owner automatically assumes. The vehicle owner’s
automobile liability insurance coverage is primary coverage. There is no physical
damage coverage through the University on a personal vehicle. The employee is
responsible for the deductible portion of the personal collision coverage and for any
increased personal automobile insurance premiums as a result of an accident. No
reimbursement will be made by the University for accident-related repairs.
If a personal vehicle must be used:
• The owner of the vehicle must carry automobile liability insurance.
•
The driver must have a valid driver’s license.
•
The owner’s automobile liability insurance card (provided by the insurance agent)
must be in the driver’s possession.
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• The total cost of using a privately-owned vehicle, including mileage, excess lodging
or other additional costs, should not exceed the cost of air or other modes of
commercial transportation.
•
Accidents involving injuries or damages to other persons or property while using a
privately owned vehicle on University business must be immediately reported to the
owner's insurance company.
•
The driver must notify the University's Office of Risk Management and, if applicable,
report employee work-related injuries to your supervisor and the University's third-
party claims administrator (TPA) at 1-800-633-1197.
• Traffic violations, parking violations, or towing expenses will not bereimbursed.
Transportation from airport to final ground destination
• Travelers should compare costs of alternate transportation to minimize the cost
between airports and hotels or other final ground destinations.
•
When possible, purchase round trip tickets for shuttles with the Travel Card because
the round-trip cost is generally less.
Car and commercial vehicle rental
• Rental of a 15-passenger van for students and University business transportation is
prohibited. Alternative options would be 8-passenger and 10-passenger vans, mini-
buses, private charter buses, and school buses.
•
Domestic rentals U.S. (including Alaska and Hawaii), U.S. Territories, Puerto Rico,
and Canada) do not require collision or liability insurance to be purchased at the
time of rental and will not be reimbursed.
•
Foreign car and commercial vehicle rentals in countries and territories not
mentioned above require the traveler to purchase insurance offered by the car
companies.
•
Travelers must inspect the vehicle rental and report damage to rental agency before
and after rental.
•
Travelers should refuel before returning rented vehicle to avoid fuel charges.
Chartered bus arrangements
• Must be arranged and approved by the Department of Parking and Transportation
Services.
Car sharing services
Privately-owned car sharing services, such as Uber and Lyft, are not consistently
regulated for safety, background checking, insurance, receipts, etc. in the same way that
traditional services are regulated. Because of these concerns, the University discourages
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Expenses
use of these services and encourages use of more traditional single-trip services such as
taxis; if no other alternative is available, car sharing services will be reimbursed.
Mileage reimbursement for personal vehicle
Although use of a University fleet vehicle or commercial rental vehicle for University
business travel is preferred, the University will reimburse for business use of personal
vehicles such as for travel to/from the airport or other extenuating circumstances.
Reimbursement will be to the driver for mileage per the IRS Mileage Rate to cover all
costs including depreciation, repairs, fuel, insurance, towage, and other similar
expenses.
If traveling during normal work days, based on IRS regulations, the traveler must deduct
normal commuting miles from travel to the airport or other business destination. If the
traveler is authorized by the University to work from home and the traveler’s home
meets IRS requirements for establishing home as the principal place of business, then
normal commute miles should not be deducted. On non-working days, or days on which
the University is closed, normal commuting miles are not deducted for travel to the
airport or other business destination. Requirements:
• The driver must have a valid driver’s license.
•
The total cost of using a privately-owned vehicle, including mileage, excess lodging
or other additional costs, should not exceed the cost of air or other modes of
commercial transportation.
Other modes of transportation
• Accommodations should be made through the University’s preferred travel agent.
•
Reimbursable provided that:
o
Excessive expense or time is not required to accommodate the traveler’s
preference.
o
Economy class is used.
Meals when in travel status
Following are requirements for reimbursable meals while traveling:
• Reimbursed when not provided by your conference or event.
•
Reimbursed when not related to organized business meetings or official University
events.
•
Reimbursed when incurred during travel with an overnight stay, or during travel
lasting 8 or morehours without an overnight stay.
•
The University recommends the use of per diem for in-travel meals. Actual meal
expenses equal to or less than the Federal GSA Policy Per Diem Guide will be
reimbursed without receipts.
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• Departments may establish per Diem rates lower than the Federal GSA Policy Per
Diem Guide.
• Reasonable reductions equal to the approximate meal value should be made to the
traveler’s per diem rate when:
o
Meals are provided by a host or included in a conference or seminar fee.
o
Any meals prior to or returning from the first and last day of travel.
o
The traveler hosts a business meeting that includes a meal. Review the policy
section on business meeting meals. Travel includes an organized business
meeting or official University event meal with non-University individuals.
Telephone and Wi-Fi charges while in travel status
Requirements for reimbursement follow:
• All business-related calls will be reimbursed regardless of call location.
•
One personal call per day will be reimbursed if traveling on business overnight.
•
Wi-Fi charges while in flight or during lodging are reimbursable if utilized for
business purposes.
Cellular phones may be borrowed from PittGlobal Global Support Operations for use
when traveling internationally.
Postage and other expenses
All business related postage, scanning, and facsimile transmissions will be reimbursed.
Foreign currency expense
The University’s travel expense reporting system utilizes OANDA Rates
®
for currency
conversion. The exchange rates provided by OANDA Rate Services are averages for the
global foreign exchange market gathered from frequently updated sources, including
OANDA fxTrade currency trading platform, leading market data suppliers, and
contributing financial institutions. The data is filtered and stored in a proprietary data
repository.
Foreign currency gains and losses when using a personal payment card or utilizing travel
advances:
• Gains up to $75 from a travel advance will be retained by the traveler.
•
Losses during an international business trip will be reimbursed by the University.
Non-Reimbursable Expenses
The following expenses are considered personal and are non-reimbursable unless
accompanied by an exception signature:
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• Costs for consulting for other organizations, hotel stays when not on University
business, or travel for spouse/registered domestic partner
•
Lodging incidentals such as movies, snacks, umbrellas, or bathrobes
•
Personal credit card, fees and interest
•
Child care
•
Theft, loss or damage to personal property
•
Personal (billed to home) cellular phone expenses
•
Home internet expenses
•
Home or lawn maintenance expenses
•
Fees paid to credit card companies to access accrued card rewards
•
Insufficient funds check fees (NSF)
•
Use of personal residence
•
Relocation moving expenses
•
Payments to consultants or employees for services rendered to the University using
a travel agency credit in lieu of cash
•
Service provider payments - Services should be acquired by executing a contract for
services, with payment directly to the service provider based on a detailed invoice.
Refer to the Guide to Purchasing for more detail
• Travelers check fees for foreign travel are reimbursable
The following expenses are considered personal and non-reimbursable; however, they
may be subject to departmental approval if for a legitimate business purpose:
• Personal hygiene items
•
Laundry
•
Medical costs, doctor fees, prescriptions or other drugs
•
Vaccinations
•
Visa costs, passports and TSA Pre-Check
•
Traveler’s check fees for domestic travel will not be reimbursed unless there is a
valid security reason documented in the travel and business expense reimbursement
request
•
On-campus parking fees for working overtime or non-standard hours
Receipts
Receipts are not required if the expense is for rental car fuel, parking, tolls, taxi service,
airport car service, shuttle services, or other modes of transportation when the total
amount is under $75. Receipts are also not required for meal and incidental expenses
reimbursed via a per-diem.
Supporting documentation is required for all other reimbursed expenses.
Receipts/supporting documentation should be legible, and provide sufficient detail to
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support the validity of the expenses charged to University and sponsored project
accounts. They should include supplier name, date of purchase or service, goods or
service purchased, amount of charge or payment, payment type (credit/debit/cash).
• For lodging, a detailed hotel bill (folio) showing the method of payment is required,
unless the traveler is unable to obtain one in a remote global destination.
•
For conference registrations, only a debit/credit card receipt is required.
•
Debit/credit card receipts should show the last 4 digits of the card on the receipt.
•
Email confirmation/receipts for airline charges are acceptable.
•
All other types of expenses for which reimbursement is sought should have a
receipt directly from the supplier of the good or service, and not a credit card
receipt.
Documentation supporting costs are to be retained in accordance with the University’s
record retention schedule.
III.
Honoraria
As a gesture of appreciation, the University may pay honoraria to certain individuals such as
members of Boards of Visitors, guest speakers, judges, panel members, peer/program
reviewers, or symposium participants. In some cases, the University may pay an honorarium
and/or agree to reimburse the honoree’s out-of-pocket expenses. Honoree expenses
substantiated in accordance with this policy are not tax-reportable to the IRS. Honorarium
payments are tax-reportable if the total paid by the University exceeds $600 in a calendar
year.
Payments to companies, professional speakers’ bureaus, or any individual providing
professional services may not be reimbursed utilizing the travel and business expense
policy. Instead, please contact Purchasing Services for assistance in developing a contract
for your professional speaker.
DEFINITIONS
In Travel Status – designated as the starting time that the traveler leaves their personal
residence or workplace and continues until the traveler reaches their personal residence or
workplace when the travel has been completed.
WHO SHOULD READ THIS POLICY
All University travelers and administrators on all campuses.
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KEY STAKEHOLDERS
•
PantherExpress Travel and
Expense Management System
•
Parking, Transportation, and Services Office
•
Computing Services and Systems
•
Payment Processing
•
Study Abroad
•
Export Control
•
Risk Management
RESPONSIBILITIES
Traveler and/or delegate
•
Submit travel expenses:
o
Incurred/paid by the traveler
o
Within 30 days of travel
o
Reasonable
o
Supported by adequate documentation where required
o
Serve a legitimate business purpose
o
In compliance with University policies and sponsored project guidelines
o
Not previously paid by the University or another organization
o
Utilize the correct expense accounts
•
Book travel:
o
Use University-provided booking software or preferred travel agency in order to
obtain University-negotiated discounts
o
Book and pay for travel services using the University Travel Card in order to limit
out-of-pocket expenses when possible and minimize expense report
administration
o
Request that tax not be collected on travel expenses where possible
•
Personal, spouse/registered domestic partner and dependent expenses incurred
while traveling will not be reimbursed by the University
•
Cancel hotel reservations and making reservation changes in a timely manner to
avoid “no show” charges
Expense approver
•
Expense submissions:
o
Review expense amounts for compliance with:
University policy and any sponsored project guidelines
Any departmental thresholds lower than the University policy
o
Validate the correct account is used
•
Implement travel expenses thresholds lower than University policy if applicable
•
Review and approve expense requests in a timely manner
•
Reconcile travel expense activity to University level reports
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PantherExpress Travel Manager
•
Source and validate travel discounts available to travelers
•
Establish preferred travel agencies
•
Provide clear, accessible information assistance about booking, payment and
expense reporting to University travelers and administrators
•
Provide in-travel assistance to travelers
•
Manage direct billing arrangements with service providers wherepossible.
Parking, Transportation, and Services Office
•
Provide University fleet vehicles, chartered bus services and employee relocation
services
Payment Processing
•
Audit travel and business expense reports for compliance with University policies
•
Reimburse approved out-of-pocket expenses on a timely basis
•
Issue travel advances when authorized
•
Monitor outstanding travel advances
PITTGlobal Support Operations
•
Provides computer and telecommunications equipment to travelers as needed
Travel agency
•
Validate contract rates
•
Issue tickets for travel
•
Support travelers while traveling
Study Abroad department
•
Coordinate travel for study abroad programs
Office of Export Controls Services
•
Provide assistance to departments in achieving compliance with exportcontrols
regulations
Office of Risk Management
•
Establish insurance coverage for University travelers
17 of 29
University of Pittsburgh Policy
University Travel, Business Entertainment,
Honoraria, and Miscellaneous
Reimbursable
Expenses
CONTACTS
All inquiries related to Travel are to be made at PantherExpress Customer Service.
Other Contacts:
Subject Contact Contact
Fleet vehicle rentals
Office
412-624-4433
Travel questions (including
travel agency contacts)
412-624-4398
Reimbursement questions
412-624-3578
Assistance in complying with
export control regulations
412-624-0140
Study Abroad
412-648-7413
Cellular phone rentals
for international travel
412-624-0125
Travel-related
insurance and risk
management
Fax:
412-624-1817
RELATED UNIVERSITY POLICIES
Policies
P-Card Policy
FN 20
Travel Advance Policy
FN 27
Travel Card Policy
FN 26
Required use of Contracted Suppliers
AO 30
HISTORY
1/30/17 Updated - SFJ
9/28/17 Updated - MMB
10/25/2019 Minor Update
18 of 29
University of Pittsburgh Policy
University Travel, Business Entertainment,
Honoraria, and Miscellaneous
Reimbursable
Expenses
Expense Reimbursement Eligibility Quick Reference Guide
General
Expense
Generally
Reimbursable
Conditions/Notes on
Reimbursement
Approval required
Standard
Approval
University
Exception
Research
No
Payments to research
X
participant
participants should be
payments
made with WePay stored
value cards.
Service provider
No
Services should be
X
payments
acquired by executing a
contract for services,
with payment directly to
the service provider
based on a detailed
invoice. Refer to the
Guide to Purchasing for
more detail.
Political
contributions
No
The University Political
Contributions policy, 05-
06-05, expressly prohibits
political contributions.
Never
Alcohol
(Also see group
business meal
section of policy)
No
An exception to the
policy is required for the
purchase of alcohol.
X
Not permitted to be
charged to research
grants, contracts, or
programs.
19 of 29
University of Pittsburgh Policy
University Travel, Business Entertainment,
Honoraria, and Miscellaneous
Reimbursable
Expenses
Gifts
Expense
Generally
Reimbursable
Conditions/Notes on
Reimbursement
Approval required
Standard
Approval
Exception
Gifts, Awards and
Prizes
No
X
Goodwill gifts to
employees
including flowers
or for
celebrations of
events such as
Birthday, New
Baby, Work
Anniversary,
Retirement,
Death
No
Can be reimbursed with
exception approval. Any
goodwill gifts to
employees of cash, cash-
equivalent gifts, non-
cash gifts that do not
meet the IRS’s de
Minimis rules; may be
taxable to the employee.
X
20 of 29
University of Pittsburgh Policy
University Travel, Business Entertainment,
Honoraria, and Miscellaneous
Reimbursable
Expenses
Personal
Expense
Generally
Reimbursable
Conditions/Notes on
Reimbursement
Approval Required
Standard
Approval
Exception
Costs for
consulting for
other
organization,
hotel stays when
not on University
Business, or travel
for
spouse/registered
domestic partner
No
Generally these types
of personal expenses
are not reimbursed.
X
Personal credit
card, fees and
interest
No
X
Child care
No
X
Theft, loss or
damage to
personal property
No
X
Personal hygiene
items
No
X
Laundry
No
X
Medical costs,
doctor fees,
prescriptions or
other drugs
No
X
Vaccinations
No
Unless required for
University business
travel.
X
21 of 29
University of Pittsburgh Policy
University Travel, Business Entertainment,
Honoraria, and Miscellaneous
Reimbursable
Expenses
Personal
Expense
Generally
Reimbursable
Conditions/Notes on
Reimbursement
Approval Required
Standard
Approval
Exception
Visa costs,
passports and TSA
Pre-Check
No
Unless the traveler
needs to obtain a visa
to travel for University
business.
X
Personal (billed to
home) cell phone
expenses
No
X
Home internet
expenses
No
X
Home or lawn
maintenance
expenses
No
X
Fees paid to
credit card
companies to
access accrued
card rewards
No
X
Insufficient funds
check fees (NSF)
No
X
Use of personal
residence
No
X
On-Campus
Parking fees for
working overtime
or non-standard
hours
No
X
Relocation
moving expenses
No
Policy 05-07-02 Moving
Expenses
- Household Goods
should be followed.
X
22 of 29
University of Pittsburgh Policy
University Travel, Business Entertainment,
Honoraria, and Miscellaneous
Reimbursable
Expenses
Transportation
Expense
Generally
Reimbursable
Conditions/Notes on
Reimbursement
Approval Required
Standard
Approval
Exception
Airfare
Yes
Best value
coach/economy total
airfare unless
circumstance or
medical condition
require different.
Business class
allowed if in air time
is a continuous 6
hours or more.
X
Airline baggage
fees
Yes
One checked bag
X
Airline seat
upgrade fees
No
Supplemental airline
fees, such as for
special seat
assignments, early
boarding, etc. may be
reimbursed if the
department approver
determines they are
necessary to comply
with the Americans
with Disabilities Act
(ADA) or for other
legitimate business
X
23 of 29
University of Pittsburgh Policy
University Travel, Business Entertainment,
Honoraria, and Miscellaneous
Reimbursable
Expenses
Transportation
Expense
Generally
Reimbursable
Conditions/Notes on
Reimbursement
Approval Required
Standard
Approval
Exception
Airfare fees for
convenience
items and
entertainment
(e.g., alcoholic
beverages,
movies,
headphones,
snacks)
No
Convenience items
and entertainment
are not
reimbursable.
Never
Airline charges for
Wi-Fi
Yes
X
Flight change fees
No
Unless reasonable
and necessary for
University business.
X
Trip Cancellation
insurance
No
X
Luxury limo
service
No
X
Transportation
from airport to
final ground
destination
Yes
Luxury limo should
not be used. Round
trips should be
booked for shuttles
to reduce costs.
X
Car share (Ex:
Uber and Lyft)
Yes
Discouraged due to
inconsistent
regulations for safety,
background checking,
insurance, receipts,
etc.
X
Taxi fares
Yes
X
24 of 29
University of Pittsburgh Policy
University Travel, Business Entertainment,
Honoraria, and Miscellaneous
Reimbursable
Expenses
Transportation
Expense
Generally
Reimbursable
Conditions/Notes on
Reimbursement
Approval Required
Standard
Approval
Exception
Car rentals
Yes
When renting a vehicle
an inspection should be
done before and after
the rental.
X
Gas for rental car
Yes
While on University
business. Rented
vehicles should be
refueled before
returning to rental
agency.
X
Parking and tolls
Yes
While on
University
business.
X
Vehicle rental
insurance for
domestic travel
No
Domestic is considered
U.S. (including Alaska
and Hawaii), U.S.
Territories, Puerto
Rico, and Canada and
coverage is included
when using the Travel
Card and preferred car
rental company.
X
Vehicle rental
insurance for
Foreign travel
Yes
Insurance is not
provided and should
be purchased when
traveling where the
University provided
insurance does not
provide coverage.
X
Personal vehicle
mileage
Yes
Mileage is calculated
within the expense
reimbursement
system.
X
Repair,
maintenance, or
insurance of
personal vehicle
No
X
25 of 29
University of Pittsburgh Policy
University Travel, Business Entertainment,
Honoraria, and Miscellaneous
Reimbursable
Expenses
Transportation
Expense
Generally
Reimbursable
Conditions/Notes on
Reimbursement
Approval Required
Standard
Approval
Exception
Accident related
repairs on
personal vehicle
No
X
Traffic or parking
violation fines or
fees
No
X
Chartered bus
No
Must be arranged
and approved by the
Department of
Parking and
Transportation
Services.
X
26 of 29
University of Pittsburgh Policy
University Travel, Business Entertainment,
Honoraria, and Miscellaneous
Reimbursable
Expenses
Lodging
Expense
Generally
Reimbursable
Conditions/Notes on
Reimbursement
Approval Required
Standard
Approval
Exception
Home sharing
services such as
Airbnb
Yes
Discouraged due to
inconsistent regulations
for safety, background
checking, insurance,
receipts, etc.
X
Room rates,
taxes, and
internet charges
included in bill
Yes
Must be detailed on bill.
Not exceed the hotel's
standard single room
rate. Traveler should
request tax exemption
where possible.
X
Foreign travel
hotel charges
Yes
Detailed receipts are
preferred but not
necessary if using the
foreign per diem
allowance.
X
Resort hotels
No
Unless it is the site
that the travelers'
conference.
X
Pre-negotiated
room rates when
a part of a
conference
Yes
When a conference has
negotiated rates
available to attendees
of a conference.
X
Luxury
accommodations
No
X
No show bills and
fees
No
X
Lodging expenses
within 50 miles of
residence
No
X
Hotel movie
rental
No
Never
27 of 29
University of Pittsburgh Policy
University Travel, Business Entertainment,
Honoraria, and Miscellaneous
Reimbursable
Expenses
Meals
Expense
Generally
Reimbursable
Conditions/Notes on
Reimbursement
Approval Required
Standard
Approval
Exception
Meals while
traveling
Yes
The University
recommends the use of
per diem. During travel
with overnight stay or
meals during travel
lasting 8 or more hours
without an overnight
stay.
X
Business meals as
part of an
organized
business meeting
or an official
University event
meal with non-
University
individuals
Yes
Business meals will be
reimbursed with a
reduction to the per
diem if traveling. A
detailed receipt is
required.
X
Meals over the
per diem (ex.
room service)
No
Expenses over the per
diem are not
reimbursed.
X
Meals provided
by host or those
included with
conference fee
No
Should be included in
the conference fee and
would be a reduction to
the per diem.
X
28 of 29
University of Pittsburgh Policy
University Travel, Business Entertainment,
Honoraria, and Miscellaneous
Reimbursable
Expenses
Incidentals and Other
Expense
Generally
Reimbursable
Conditions/Notes on
Reimbursement
Approval Required
Standard
Approval
Exception
Incidentals like
movies, snacks,
umbrellas, or
bathrobes
No
Incidentals are
included in the per
diem rate.
X
Payments to
consultants or
employees for
services rendered
to the University
using a travel
agency credit in
lieu of cash
No
Purchase of services
should be coordinated
through PantherExpress
or the Payroll
Department.
X
Telephone
charges
Yes
Must be business
related. One personal
call is allowed per day if
traveling on business
overnight.
X
Cellular phone
charges
No
For international travel,
traveler should request
a cell phone from Pitt’s
Global Operations
Support if needed. This
service is not available
for domestic travel.
X
Postage,
scanning,
facsimile
Yes
Provided it is in the
course of University
business.
X
Incidentals for
business meetings
during travel
(name cards,
posters, etc.)
Yes
X
29 of 29
University of Pittsburgh Policy
University Travel, Business Entertainment,
Honoraria, and Miscellaneous
Reimbursable
Expenses
Incidentals and Other
Expense
Generally
Reimbursable
Conditions/Notes on
Reimbursement
Approval Required
Standard
Approval
Exception
Foreign currency
expense
Yes
Foreign currency
exchange gains up to
$75 may be retained by
the traveler. It is
recommended to use
the Travel Card.
X
Traveler's check
fees
No
Yes
Unless there is a valid
security reason for using
Traveler's Checks
documented with the
expense reimbursement
request.
Traveler's check fees
for foreign travel are
reimbursable.
X
Membership dues
and professional
license fees
Yes
X
Home office
expenses
No
Certain expenses are
reimbursable.
X
Honoraria
Yes
Supporting documents
should include: payee
name,
payment amount,
expense date,
and/or a
copy of a flyer for the
event if possible.
X