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In general, the policies for travel expenditures follow other purchasing policies. This is one area, however, that falls under greater IRS scrutiny and requirements for expense reimbursements. Purchases made through the University payment process (where SPU pays the vendor directly) follow the same policies as other University expenditures. Expenditures made via a University bankcard or personal funds and then submitted on an expense reimbursement require specific documentation and substantiation (see Business Expense Policy). In addition, the University has set standards related to business travel. This section will explain the general policy and University standards. Specific requirements for expense reimbursement and bankcard reclassifications are addressed in the Business Expense Policysection section, along with the underlying IRS regulations.

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While the University expects professional development and operational travel to be part of each department’s planning process and therefore have supervisory approval, the payments department will no longer verify this supervisory approval during the purchase/payment process. Individual departments can have their own internal approval requirements and processes, but the payments department will not be able to verify compliance. (Reimbursement for travel and entertainment still requires a supervisor’s approval. See Business Expense Policy.)

Documentation Requirements
All credit card reclasses or reimbursement requests for travel must include original, itemized receipts for expenditures. If a transaction is under $50 and a receipt is difficult to obtain, it is allowable to document the expense and note the lack of receipt. The IRS requires all expense reimbursements (including purchasing card documentation) to provide substantiation of the expenses by adequate records that include the following:

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These agencies assure us they will make every effort to book reservations at the most economical rates available. Internet websites, such as Expedia, are also okay to use. Airfares should be booked for the standard coach fare. See the Business Expense Policy for specific documentation requirements for air travel purchases on purchasing cards or through the use of personal funds.

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• Book rental car reservations directly with the rental agency (or University travel agency) at the same time as other travel arrangements.
• Check with the payments department for any special corporate rates.
• If booking directly with the rental agency, ask if there are any specials in the destination town.
• Rental car charges are paid via a University purchasing card when the car is returned.
• Collect itemized receipts and document the business purpose of the expense.
• Choose from the compact class, which is the University standard for rental cars.
• Decline the rental agency’s insurance coverage because the University’s own liability insurance covers travelers on business trips while they are driving rental cars. Obtain an insurance card from SPUfrom SPU's risk management and insurance specialist before specialist before you leave on your trip.
• Check the rental car for damage when you pick up the car prior to leaving the lot. This prevents the University from being charged for preexisting damage.
• Refuel cars prior to returning them to the agency. Many agencies assess excessive refueling charges to cars that are returned less than full.

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1. Obtain and keep original, itemized receipts. If a transaction is under $50 and a receipt is difficult to obtain, it is allowable to document the expense and note the lack of receipt.
2. Document (at the time of expenditure) amount, date, place, business purpose, person(s) entertained, relationship of person(s) entertained, and presence of yourself.
3. Report spending via a request for reimbursement (use of personal funds) or reclassification envelope or reclassification envelope (purchasing card).
4. Verify spending levels per person (both local and traveling) were not exceeded, or provide explanation and VP approval.
5. The University does not reimburse for alcohol.

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• The relocation assistance is ultimately your resource to keep, whether it is tax deductible or not. The monies can be used for anything you choose to. It is intended to help make your move less of a financial burden.
• The IRS considers certain expenses as taxable in nature. These items include food costs, house hunting trips and temporary transitional housing, to name a few.
• The IRS does consider all other costs for moving your possessions from one place to another as tax deductible expenses if you are moving a distance of 50 miles or greater. For a detailed IRS list and official IRS documentation, visit the IRS website.
• You need to keep detailed records of your expenses. These must be original receipts. A credit card statement is not considered acceptable documentation. You also need to keep documentation on the mileage driven. Moving allowance documentation forms are available in the Finance Office's downloadable forms directory.
• It is important for you to submit your documentation, along with a reconciliation of your expenses, within a month after you move. If we do not hear from you, we will need to include 100% of these monies as taxable income on your payroll check. There will be taxes withheld on that amount and you will need to then deduct these expenses on your own personal tax return. The big disadvantage to this is that your check will be reduced and you will not receive the benefit of exemption from your Social Security taxes.
• If you have any questions or concerns, please call the Director of Finance and Controller or the payments lead. They would be very happy to help you understand your responsibilities. The sooner the better for this conversation would be preferred.

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