Regnskab - Rejsegodtgørelsesprocedure

 

Regnskabsafdelingens procedure om rejsegodtgørelse

I. Indledning

Formålet med denne rejseprocedure er at angive de grundlæggende retningslinjer for alt personale, defineret som ansatte i staten New Jersey, når de rejser på officiel Hudson County Community College ("College") forretning. Hensigten med denne procedure er, at den enkelte rejsende hverken vinder eller taber personlige midler, mens han rejser på officiel college-virksomhed. Alle refusionsberettigede rejser skal godkendes forud for enhver rejse. Alle godkendte rejser skal være afgørende for at nå målene eller opfylde en bestemt afdelings ansvar og skal gennemføres på den mest økonomiske og praktiske måde for kollegiet.

    1. The College’s policy is to reimburse employees for reasonable and necessary expenses incurred in connection with approved domestic business travel; international travel is subject to Board of Trustees approval.
    2. Travel, registration, insurance, and incidentals will be managed by the employee using their own credit card, or an approved travel advance if prior payment is unavailable. Travel insurance must be included when booking a trip. Student travel will be approved by the President and booked by the Office of the Vice President of Student Affairs.
    3. En medarbejder, der skal rejse på college-relateret virksomhed, skal, efter at have modtaget en foreløbig godkendelse fra medarbejderens supervisor, udfylde en rejseanmodningsformular (hvis rejseudgifter forventes at overstige $250), og om nødvendigt en checkanmodningsformular. Formålet med rejsen og kontonummeret for den eller de finansieringskilder, der er til rådighed for at dække rejseomkostningerne, bør angives, når det anmodes om det på de relevante formularer.
    4. The forms must be signed by the employee’s Supervisor and the responsible Dean or Executive Cabinet Officer prior to travel. Once completed, a copy of the approved travel request must be emailed to the President’s office for final approval from the President. These signatures indicate approval of the employee’s travel request and the availability of College funds. For travel by Trustees and Executive Officers, the forms must be approved by the President.
    5. When travel has been completed, a Travel Reimbursement Form must be completed along with the Travel Request Form (if needed), and all appropriate receipts must be attached. The employee shall submit the forms and receipts to the Accounting Department for processing within two weeks of completed travel. The Controller is the final reviewer/approver for all Travel Reimbursement forms.
    6. Følgende refusionsgodtgørelser er gældende:

      1. Meal Allowance – including gratuities, the college allows the federal rate per day as implemented by the General Services Administration (“GSA”). Receipts must support expenses. There should be no request for reimbursement for any meal costs included in conference or association registration fees. For more information on rates based on location, please review guidelines at https://www.gsa.gov/travel/plan-book/per-diem-rates.
      2. b. Auto Allowance – if the use of the employee’s personal automobile is required due to local or short distance travel, the employee shall be reimbursed at the appropriate mileage rate, plus tolls and parking, with proof of travel distance and receipt of expenses. The applicable mileage rate is typically the IRS approved rate.
      3. Receipts – required for all expense reimbursements. No expenses shall be reimbursed without supporting receipts.
    7. Prior to submitting the Travel Reimbursement Form to the Accounting Department, the employee shall submit the form and supporting documentation to the employee’s Supervisor and the appropriate Dean or Executive Officer for approval and confirmation that the claimed reimbursable expenses are within the limits and allowances of the College. It is essential that an employee’s Supervisor reviews and approves the reimbursement request for “reasonable and necessary” expenses only. The Supervisor is charged with utilizing business judgment if a particular item not listed in the policy or procedure is submitted for approval.
    8. Travel Request (Appendix A) and Travel Reimbursement (Appendix B) forms are available on the College Finance Portal.

II. Godkendelser

Denne procedure dækker alle administrative medarbejdere, fakulteter og ansatte og andre, der er bemyndiget til at rejse på vegne af kollegiet. Overholdelse af denne procedure er den enkeltes ansvar, der rejser på college-virksomhed. Denne procedure gælder for alle rejser uanset pengekilden.

Hvis rejsegodtgørelse er fra et tilskud eller kontrakt, skal medarbejderen have forudgående godkendelse fra Grants Kontorets eller kollegiets regnskabsafdeling for at fastslå, at alle forventede rejseomkostninger vil blive tilladt til godtgørelse i overensstemmelse med betingelserne i tilskuddet eller kontrakten.

Medarbejdere, der rejser på officiel college-virksomhed, forventes at udvise den samme omhu med at afholde udgifter, som en forsigtig person ville udøve, hvis de rejser i personlig virksomhed for egen regning. Udgifter til godkendte rejser kan kun godtgøres i overensstemmelse med disse rejseprocedurer.

    1. Travel Approvals
      All conference, convention, staff training, workshop and seminar travel require prior President, Personnel Committee, and Board of Trustees approval in accordance with this procedure.
    2. Tilladte Udgifter
      Reimbursement travel expenses are limited to those expenses essential to transacting the official business of the College. Only the actual and necessary expenses incidental to the traveler's ordinary comfort in the performances of his/her official duties will be reimbursed. Business expenses must be reasonable and necessary. Reimbursement for tips, gratuities and similar fees is permitted provided the amounts paid are within normal acknowledged standards.
    3. Ekstraordinære udgifter
      Requests for reimbursement of extraordinary or unusual expenses that either could not have been anticipated prior to travel, or that exceed the maximum allowable rates, are subject to approval before reimbursement. A written justification must be completed on the Travel Reimbursement Form explaining the circumstances necessitating the expenses, along with all appropriate supporting documentation, which must be sent directly to the appropriate Department head, Dean or Vice President for approval. The President must approve extraordinary situations for Executive Officers or Trustees. The documented approval should then be attached to the applicable forms and submitted to Accounting for reimbursement.
    4. Særlige forhold
      Employees who have any special travel needs not explicitly addressed in these policies should contact the appropriate Department head, Dean or Vice President for approval, and the College President if necessary.

III. Behandle

  1. Godkendelsesprocessen
    1. En medarbejder, der har behov for at rejse på college-relateret virksomhed, skal, efter at have opnået samtykke fra hans/hendes supervisor, udfylde en rejseanmodningsformular.
    2. A Travel Request Form (Exhibit A) must be completed by the staff member for approval by the Supervisor, responsible Dean or Vice President, President, Personnel Committee, and Board of Trustees prior to all overnight travel and rented vehicles, regardless of price. The President must approve forms for travel by Trustees and Executive Officers.
    3. Ingen udgifter vil blive refunderet, når en rejseanmodningsformular er blevet afvist eller afvist.
    4. Når to eller flere medarbejdere forventes at rejse til samme formål, skal hver enkelt indsende en separat rejseanmodningsformular. Andre medarbejdere, der rejser til samme formål, skal angives på formularen.
    5. The approved reimbursement amount may be limited to a fixed amount at the Dean, Vice President, or President's discretion.
  2. Udarbejdelse og distribution af rejseanmodningsformularen
    1. Medarbejderen udarbejder rejseanmodningsskemaet og indsender det til sin leder til godkendelse.
    2. Hvis supervisoren godkender det, sender supervisoren formularen til dekanen eller kabinetsmedlemmet, alt efter hvad der er relevant.
    3. If approved by the Dean or Cabinet Member, the Dean or Cabinet Member shall forward the form to the President, Personnel Committee (Submission Due Dates), and Board of Trustees for final approval.
    4. Once approved by all parties, the President’s office shall submit the form to the Business Office for validation by the Accounts Payable Officer and/or Grant Accountant, where applicable.
  3. Personaleuddannelse
    Staff training requested to enhance an employee’s skills, maintain current skills in technological developments, and/or gain knowledge/new information, requires pre-approval by the staff member’s Supervisor. If travel is involved, a Travel Request Form must also be prepared and submitted for approval in accordance with this procedure. As noted above, a Travel Request Form is required for rental vehicles and overnight lodging, regardless of cost.

IV. Transportation

Hvor det er praktisk, forventes rejsende at bruge det mest økonomiske transportmiddel. Administrative rejser kan involvere brugen af ​​et universitetsejet, privat eller lejet køretøj, en offentlig transportør, taxa eller bilservice.

    1. College Vehicles
      College vehicles may only be used for College-related travel and not for personal use unless specifically approved by the Board of Trustees. Operators must comply with all applicable vehicle laws and regulations, have a valid driver’s license, and are personally responsible for fines for all vehicle infractions and moving violations incurred during or as a result of their use of the College vehicle. Arrangements for reserving and picking up College vehicles are to be made with the College Facilities or Security Office. The Security Office maintains a list of authorized drivers for College vehicles. Extraordinary expenses (e.g., tire repair, repair of vehicular parts) while using the College vehicle are reimbursable provided an adequate written explanation and receipts are submitted and approved.
    2. Privately Owned Vehicles
      Staff members using privately owned vehicles for official business will be reimbursed for mileage at the rate specified by the Internal Revenue Service (IRS). Expenses for tolls and parking fees will be reimbursed at the cost incurred.
    3. Udlejning af køretøjer
      Certain unusual circumstances, such as the unavailability of public transportation or the non-feasibility of other modes of travel, may require the rental of a vehicle. In such cases, regardless of cost, the employee shall provide a written justification for the use of a rental vehicle on the Travel Request Form in advance of the travel date. The justification shall cite the need for the rental, provide reasons why other transportation is not available or feasible to use, and include the estimated total cost. Approval, if granted, shall be limited to the rental of an economy or mid-size vehicle. Rental vehicles must be at no greater cost than the prevailing market rates and original copies of the rental agreement odometer readings at the point of origin and the point of return, and proof of payment, must be attached to the Travel Voucher in order for this expense to be reimbursed.
    4. Public Carriers
      Travel to and from the destination should be by the most direct and economical route. Reimbursement is based on the actual cost of travel by a public carrier (e.g., rail, bus, airplane). Original receipts are required for rail and airplane travel. Coach or economy class will be used for plane and train travel.
    5. Taxis and Airport Car Service
      Necessary taxicab charges are permitted, but only where public transportation is not readily available, practical, or in the case of an emergency. Regularly scheduled car services may be used to/from an employee’s home and the airport, and to/from the airport and the trip destination when public transportation is not available or practical, and only if the car service is less costly than a taxi.

V. Conventions, Conferences, Staff Trainings, Workshops

    1. Definition: Conference travel and convention travel is defined as travel not directly related to the employee’s duties and responsibilities but which is undertaken for:

      1. Udvidelse af faglige færdigheder.
      2. Udveksling af information, ideer og metodologi.
      3. Fremme af højskolens image.

        Travel outside the United States, regardless of the cost, requires approval of the Dean, Division Vice President, and the College President.
    2. Udgifter: For conventions, conferences, staff trainings, workshops, training seminars and for trips in excess of 24-hour periods requiring overnight lodging (including situations in which a package arrangement includes lodging and meals as an integral part of the scheduled activities), the allowable (GSA) per diem reimbursements (per union contract) are limited to actual reasonable expenditures.
    3. Dagsture: Meals for one-day trips that do not involve overnight lodging are not reimbursed except under circumstances where the travel may be to localities where food costs exceed those at or in the vicinity of the College, or where the length of a day trip would exceed a typical working day.
    4. Lodging Costs: Expenditures are fully reimbursable for lodging and meals that are an integral part of the scheduled activities of a conference, convention, staff training, etc. Meal reimbursements are limited to the Meal Allowance. When lodging is not an integral component of the event, employees are entitled to reimbursement for a single standard room at a business class hotel.
    5. Registreringsgebyrer: Registration fees for conventions or workshops are reimbursable. Original paid receipts must be submitted for the registration fee.
    6. Excluded Expenditures
      1. Førsteklasses flyrejser. Sådanne boliger er kun tilladt, hvor billigere boliger er utilgængelige eller ikke gennemførlige. Førsteklasses flyrejser kræver særlig godkendelse af præsidenten.
      2. Udgifter af personlig karakter såsom en kammertjenerservice, underholdning, alkoholholdige drikkevarer og andre gebyrer af lignende karakter.
      3. Bøder, der er påløbet for parkering, overtrædelser af flytning eller eventuelle udgifter relateret til overtrædelser af gældende love, mens du kører i et personligt, universitetsejet eller lejet køretøj.
      4. Hvor der af hensyn til den rejsendes personlige bekvemmelighed eller ved afholdelse af orlov sker en rejseafbrydelse eller en afvigelse fra den mest præcise rute, må den tilladte godtgørelse ikke overstige prisen på den mest økonomiske rute.
      5. Hotelindkvartering til forretningspriser, der ligger over markedspriser, er kun tilladt, hvor andre overnatningssteder er utilgængelige eller upraktiske i betragtning af medarbejderens rejseplan. Der skal indhentes skriftlig begrundelse og godkendelse for refusion. Kollegiets formand godkender denne anmodning.

VI. Prospective Employees and Guest Speakers

Rejseudgifter for potentielle medarbejdere og gæstetalere skal godkendes og godtgøres under de samme betingelser, begrænsninger og krav til medarbejdere, der rejser på college-virksomhed, som angivet i denne procedure; rejsegodtgørelser til potentielle medarbejdere og gæstetalere er dog skønsmæssigt.

Godtgørelse for flytteudgifter vil ikke blive godkendt uden bestyrelsens godkendelse.

Dekanen, afdelingslederen eller formanden for søgeudvalget er ansvarlig for at informere den enkelte om de politikker og procedurer, der styrer rejser, især når de vedrører dækkede og udelukkede udgifter, og om, hvordan man opnår refusion for rejseudgifter. For tilladte udgifter er proceduren som følger:

  1. Så snart kandidatens samtale er planlagt, skal afdelingslederen eller formanden udarbejde en rejseanmodningsformular for at opnå den nødvendige godkendelse. Rejseanmodningsformularen skal angive titlen på den stilling, der skal interviewes. 
  2. Efter godkendelse skal afdelingslederen eller formanden for søgeudvalget rådgive kandidaten til at anmode ethvert hotel eller anden leverandør, der leverer transport, logi eller madservice, om at fakturere kandidaten direkte. Ingen College-ansatte skal betale for ydelser i forbindelse med kandidatens ophold. Refusion vil blive udbetalt til kandidaten inden for to (2) uger efter indsendelse. 
  3. Afdelingslederen eller formanden skal indhente en specificeret liste over alle rejseomkostninger med kandidatens underskrift. Indsendelse af denne formular skal ske omgående til Erhvervskontoret.
  4. Der skal udarbejdes en separat faktura og indkøbsordreformular for hver kandidat. 

VII. Reimbursement of Travel Expenses

Et rejsegodtgørelsesbevis (bilag B) skal udfyldes og indsendes inden for to (2) uger efter afslutningen af ​​konferencen eller rejsen. Godkendte rejseudgiftskuponer skal indsendes til Kreditorafdelingen på Erhvervskontoret sammen med alle originale kvitteringer og understøttende dokumenter (attest/login-seddel) for alle udgifter, der anmodes om refusion.

    1. IRS-reglerne om rejser bestemmer, at eventuelle forskud på rejser, der ikke er dokumenteret inden for tres (60) dage efter udgiften, kan resultere i skattepligtig indkomst, der skal indberettes på formular W-2 for den person, der modtog forskuddet.
    2. Rejsegodtgørelsesbeviset skal indeholde følgende oplysninger:

      1. Det ti-cifrede kontonummer, der debiteres.
      2. De rejsendes navn og adresse.
      3. Godkendt rejseanmodningsformular (hvis relevant).
      4. Rejsedato, destination, kilometertal, vejafgifter og andre påløbne omkostninger.
      5. Hvor logiomkostninger deles med andre, skal dette angives på voucheren. I sådanne tilfælde er godtgørelsen begrænset til den rejsendes forholdsmæssige andel af omkostningerne.
      6. Kilometeromkostninger: Formidling til forretningsformål ganget med den gældende kilometertal/refusionssats pr. Vedhæft Google maps/rutevejledning eller lignende dokument for at understøtte det kørte kilometertal.
      7. Værdibeviset skal godkendes, som tidligere nævnt.
      8. Delvis refusion af rejseudgifter: I nogle tilfælde anmoder personalet kun om refusion for en del af rejseudgifterne. I sådanne tilfælde skal de samlede afholdte udgifter specificeres på værdibeviset, men kun det faktiske beløb, der anmodes om, skal indtastes i "Total"-blokken, og sætningen "Anmoder kun om refusion" skal skrives/skrives i voucherens krop.
      9. Værdibeviser indsendt til Kreditorer, der ikke overholder refusionsproceduren beskrevet heri og/eller mangler oplysninger, vil blive returneret til anmoderen til revision.
      10. Kun rejseudgifter indsendt med originale kopier af kvitteringerne kan godtgøres. Enhver voucher, der indsendes uden de nødvendige støttedokumenter eller kopier af kvitteringer, vil blive returneret til ophavsmanden for at udfylde/indsende den påkrævede dokumentation.
      11. Ubrugte kontantforskud skal tilbagebetales til Business Office i kontanter eller check inden for tres (60) dage efter rejsens afslutning. Ethvert uudnyttet forskud, der ikke returneres inden for denne tidsperiode, vil blive behandlet som skattepligtig indkomst, der skal rapporteres på formular W-2 i overensstemmelse med gældende IRS-regler.

Formular til rejseanmodning

Godkendt af kabinettet: juli 2021
Relateret bestyrelsespolitik: Regnskab, rejsegodtgørelse

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