WIT /
Wentworth Institute of Technology /
Travel Policy and Procedures /
2/16/2017 /

Travel Policy

Table of Contents

  1. Purpose
  2. Policy
  3. Responsibilities
  4. IRS Compliance
  5. General Information
  6. Travel Expense Reimbursement
  7. Travel Advances
  8. Preferred Travel Agency
  9. Air Travel
  10. Lodging
  11. Automobile Rentals
  12. Personal Automobile
  13. Business Meals
  14. Other Reimbursable Expenses
  15. Exclusions
  16. Combining Personal and Business Travel
  17. Traveling with Spouse
  18. Substitution of Expenses
  19. Travel Accident Policy
  20. Petty Cash
  21. Summary

APPENDIX A – Travel Advance Request

APPENDIX B – Travel Expense Report

Wentworth Institute of Technology

Travel Policy and Procedures

  1. PURPOSE

Wentworth Institute of Technology appreciates the efforts of those employees who travel on Wentworth business. Travelers should be comfortable while traveling and obtain reimbursement quickly. At the same time, it is necessary to keep trip costs within reasonable limits and to follow consistent reimbursement procedures. To accomplish both objectives, travelers should understand all travel related policies.

Students traveling on Wentworth business are expected to follow the same guidelines established for employees.

This policy is intended to:

  • Ensure clear and consistent understanding of policies and procedures.
  • Provide guidelines that simplify travel arrangements and enable Wentworth to better manage its travel budget.
  • Ensure compliance with state and federal regulations.

Should you have any questions concerning your business travel, call the Accounting Coordinator, the Purchasing Department, or ask your Department Budget Manager.

2.POLICY

Employees who have access to a Wentworth MasterCard credit card are encouraged to use the card to pay for all reasonable travel expenses.

It is the policy of Wentworth to reimburse employees for actual, reasonable, and proper expenditures incurred with conducting Wentworth business.

Good business practice requires that all “actual” expenditures be clearly and correctly recorded; any unusual items or amounts must be fully explained. Receipts are expected for all expenditures, but required for all expenditures of $15 or more.

Expenditures are deemed “reasonable” in that they enable a person to live comfortably, but not extravagantly while away from home. Employees are expected to exercise the care they would normally use while operating on their own funds.

Expenditures are deemed “proper” in that they further the business purpose of the trip and conform to the Wentworth Travel Policy. Expenses should also conform to the sound ethical and legal standards of conduct expected of all employees.

Individuals who incur business travel expenses should neither gain nor lose personal funds as a result of travel for Wentworth.

3.RESPONSIBILITIES

Traveler’s Responsibilities:

Wentworth travelers are expected to expend Wentworth funds prudently. They are expected to familiarize themselves with the Wentworth Travel Policy and abide by it.

Travel Expense Reports should be submitted within ten (10) business days of returning to Wentworth. Expenses must be reasonable, accurately reported, appropriately documented, properly authorized, and within the guidelines of this policy.

Clearly separate personal expenses and deduct them from reimbursable costs.

Authorized Signer’s Responsibilities:

Because they are more familiar with expenses incurred on behalf of their department, authorized signers have primary responsibility for ensuring compliance with this policy. The authorized signer must verify that expenses and Travel Expense Reports meet the following criteria:

  • The trip was an authorized budget expense.
  • The travel expense was incurred while conducting authorized Wentworth business.
  • The information contained on the expense report and in the attached documentation is accurate and in accordance with this policy.
  • The expenditure is charged to the proper account(s).

The authorized signer is normally the individual assigned as Department Budget Manager on the account to which expenses are being charged, with the following exceptions:

  • Travel supported by sponsored funds is approved by the Principal Investigator (PI) and submitted to the Staff Accountant. In the case of PI travel, it will be approved by the Staff Accountant. It is the responsibility of the PI and Staff Accountant to insure that travel expenses meet all applicable sponsor guidelines.
  • Travel by Vice Presidents or Division Heads is approved by the V.P. of Business & Finance or the President.

Business & Finance’s Responsibilities:

The Wentworth Travel Policy meets the IRS definition of an “accountable plan”, so that travel reimbursements do not have to be reported as income to the traveler.

Authorized signers are informed of their responsibilities.

Sponsored project travel meets all contractual requirements.

Travel advances and reimbursements are made in a timely fashion.

The authorized travel agency best meets the needs of Wentworth.

4.IRS COMPLIANCE

Improperly documented business travel or inappropriately reimbursed expense could have personal tax consequences for the employee. This policy is designed to meet IRS requirements and therefore avoid complicated tax consequences for the employee and Wentworth.

In order to conform to IRS regulations, the following requirements must be met:

  • Advances and reimbursements must be made for business expenses only, and must be reasonably related to the expenses the employee is expected to incur.
  • Travelers must provide a statement substantiating the amount, time, use, and business purpose of expenses within a reasonable amount of time after the expenses are incurred. (Wentworth requires that the Travel Expense Report be submitted within ten [10] business days of the traveler’s return.) Original receipts must be attached to the statement.
  • Employees must return any travel advance amounts in excess of substantiated expenses after completion of the trip. (Wentworth requires excess funds be returned with Travel Expense Reports.) Funds not returned in a timely fashion could be deemed taxable.
  • Reimbursement for items deemed as a benefit to the employee could be taxable as income. (Note item 16,“EXCLUSIONS”. This list was compiled to assist the traveler in staying within IRS guidelines.)

5.GENERAL INFORMATION

The Assistant Controller, in the Controller’s Office, is responsible for managing travel advances and reimbursements. Please submit Travel Advance Request Forms and Travel Expense Reports to the Assistant Controller.

If a request for an advance or a properly completed reimbursement form is submitted by the end of business on Tuesday, a check for reimbursement will be ready by the beginning of business on Friday.

Forms are available from the Assistant Controller, Purchasing Department, or Budget Managers. If you have any questions concerning completion of forms or this policy, they are available to assist you.

6.TRAVEL EXPENSE REIMBURSEMENTS

Travel Expense Reports should be properly completed, approved, and forwarded to the Assistant Controller in the Controller’s Office within ten (10) business days of your return.

Receipts for all expenses incurred are expected; however, original receipts for expenses of $15 or more are required.

If a required receipt is missing and cannot be attached to the Travel Expense Report, please document the reason in a memo to the Assistant Controller.

Incomplete or inaccurate Travel Expense Reports will be returned to the employee for correction.

A sample Travel Advance Request Form is included in APPENDIX A.

Business trips, which also include travel for personal reasons, will be reimbursed only for the direct or business portion of the trip, based on expenses actually incurred for business purposes. Ticket stubs or legible copies covering the routing of both the direct and indirect (personal) portion of the trip should be attached. The reimbursable business portion of the trip must be clearly documented.

A sample Travel Expense Report is included in APPENDIX B.

7.TRAVEL ADVANCES

The Controller’s Office makes available travel advances to cover expenses, which cannot be handled through the normal purchasing process. Travelers requiring advance funds should complete a Travel Advance Request form and submit it to the Assistant Coordinator.

Travel Advances will not be issued to employees with outstanding Travel Expense Reports or with prior travel advances that have not been liquidated. Advances will not exceed reimbursable estimates for out of pocket expenses.

A sample Travel Advance Request is available in APPENDIX A.

8.PREFERRED TRAVEL AGENCY

Wentworth has entered into an agreement with Atlas Travel to provide professional travel services to its employees. Wentworth encourages all employees to utilize Atlas Travel online services whenever possible and to take advantage of their agent-assisted services for group travel plans or whenever necessary. The Wentworth MasterCard is accepted by Atlas Travel. Go to the Purchasing Department website at for details.

9.AIR TRAVEL

It is the policy of Wentworth to affect maximum practical savings in air travel expenses. All travelers are urged to book their reservations as far in advance as possible to maximize savings. All personnel should travel coach or on special reduced fares, when available. Business class is not reimbursable unless available at no extra charge. First class travel is not reimbursable.

Airline incentives which provide benefits directly to the traveler, such as mileage programs, will not be considered in selecting a particular flight or airline.

10.LODGING

Employees may make their own arrangements for lodging. It is recommended that room reservations be secured and paid for by the employee using a personal credit card. Upon return from their trip, hotel receipts along with other expenses should be submitted for reimbursement on the expense report.

Since hotel rates vary widely, employees are expected to exercise reasonableness and good judgment in this regard. If you are attending a conference there is often a pre-negotiated rate in effect for a block of rooms for hotels associated with the conference. Please be aware of time constraints for making reservations and book early to obtain this pricing.

In the event it is necessary to change guaranteed reservations, it is the responsibility of the traveler to ensure cancellation of the reservation. Be sure to obtain a cancellation number and/or the name of the person who took your cancellation call.

Other options:

Obtain a Travel Advance for lodging. Upon return, hotel receipts must be submitted for reconciliation on the Expense Report.

11.AUTOMOBILE RENTALS

Rental vehicles should only be used when absolutely necessary to conduct business, not as a personal convenience, and should be rented only for the specific time needed. Rental vehicles normally should not be used unless the cost is less than that of other available transportation, such as taxis or airport shuttle bus services, or if circumstances make a rental car the most reasonable means of travel.

Airport shuttle bus service and taxis should be used as transportation unless these are not available or economical.

Rentals should be secured in the name of Wentworth. The rental agreement should be signed “Wentworth” plus the Signature of the Traveler. If you are using a Wentworth MasterCard to pay for the rental vehicle, deny the Collision Damage Waiver insurance as the credit card company covers that as a benefit of using the card. Deny other forms of insurance since Wentworth already provides coverage for employee liability when driving a rented vehicle. List all drivers who will be expected to drive the vehicle. (Note item 20,“TRAVEL ACCIDENT POLICY”)

12.PERSONAL AUTOMOBILE

When traveling locally, employees may be required to use their personal auto for business trips. Wentworth has established a fixed rate per mile for this purpose. This rate is reviewed annually by the Controller and is available by contacting the Assistant Controller. The number of miles reimbursed will be equal to the actual miles driven less the traveler’s normal commuting miles (i.e. round trip distance between home and Wentworth). When using personal autos for traveling outside the local area, reimbursement will not be in excess of the cost of alternate means of transportation, such as air travel. Properly documented parking and toll charges are allowed for travel with a personal or rented auto.

13.BUSINESS MEALS

Meal reimbursement during travel is permissible. Employees are expected to exercise good judgment when ordering meals. Recognizing that there are regional differences in meal costs, specific dollar guidelines have not been provided in this document. It is up to the employee to be reasonable in incurring meal costs and it is the responsibility of the authorized signer to review these charges for reasonableness.

When traveling on Wentworth sponsored business, the consumption of alcohol is not reimbursable and is therefore a personal expense.

14.OTHER REIMBURSABLE EXPENSES

Other reimbursable expenses include:

  • Gratuities (paid in accordance with local custom)
  • Telephone and Fax (limited to business purposes and reasonable personal calls to family)
  • Fully explained miscellaneous expenses that support the business purpose of the trip

15.EXCLUSIONS

There are certain expenses which Wentworth believes are not in conformance with the business purpose of travel for Wentworth and are, therefore, not reimbursable. Such items are considered personal in nature and the responsibility of the employee. A partial listing of such non-reimbursable items follows:

  • Airport parking in excess of commercial transportation to the airport
  • Damages to an employee’s personal vehicle while on company business
  • Dues for airline clubs
  • Fines for traffic violations
  • Insurance of personal property or flight insurance
  • Laundry
  • Loss of money, Wentworth-paid airline tickets, or personal funds
  • Loss of personal property – clothes, jewelry, etc.
  • Magazines, periodicals, books, except those which may be required for company business
  • Membership fees covering personal credit cards
  • Movie rentals
  • Purchase of clothing or personal items
  • Recreational events – plays, tourist attractions, movies, parks, sporting events

16.COMBINING PERSONAL AND BUSINESS TRAVEL

Personal/vacation travel may be combined with business travel with appropriate prior approval provided there is no additional cost to Wentworth. The distinction between business expenses and personal expenses must be clearly documented in order to receive proper reimbursement. If personal travel time is greater than business travel time (e.g. 4 days out of 7), then reimbursements could be taxable.

17.TRAVELING WITH SPOUSE

When electing to travel with a spouse (who is not on Wentworth business), only business expenses which have been incurred by the employee will be reimbursed.

18.SUBSTITUTION OF EXPENSES

Reimbursement will not be made for any expenditure which is in lieu of the normally reimbursable type of expense, e.g., when an employee elects to stay at a relative’s or friend’s home instead of commercial lodging.

19.TRAVEL ACCIDENT POLICY

Wentworth provides accident insurance coverage for employees who are injured while traveling on official Wentworth business. The corporate auto policy includes liability coverage for Wentworth and employees driving rental vehicles. Further information on Wentworth-provided coverage is available from the Controller’s Office.

20.PETTY CASH

Petty cash reimbursements are available for items of $50 or less, and should be used for local travel (i.e. mileage, meals, etc.) that does not exceed $50. To avoid unnecessary paper work, employees are encouraged to take advantage of using petty cash. Call the Assistant Controller to arrange a convenient time for reimbursement.

21.SUMMARY

Wentworth believes that its Travel Policy and Procedures present fair and reasonable guidelines and that all Wentworth travelers should comply with them as presented. However, we recognize that there are circumstances in which exceptions to the travel policy may be necessary. Exceptions require prior approval and should be discussed first with the employee’s supervisor and then brought to the V.P. of Finance for approval.

Wentworth Institute of Technology

Travel Policy

Names & Numbers

Contacts

Assistant ControllerLaura Tardifx4031

Business Services DirectorCharlene Royx4253

Purchasing DirectorGerry Inmanx4252

Emergency

Public Safetyx4400

Human Resourcesx4191

Mileage

Gas mileage reimbursement: .56 as of 3/6/13

1

APPENDIX A

TRAVEL ADVANCE REQUEST FORM

Wentworth Institute of Technology

550 Huntington Avenue ● Boston, MA 02115

Name
Department / Phone Ext.
Destination
Dates of Trip: / From: / / / / / To: / / / /
Purpose of Trip:
Department Head Signature:

Estimate out of pocket expenses. Do not include expenses paid directly by Wentworth, such as airline tickets, hotel, and conference fees.

The IRS considers advances that exceed actual expenses as taxable income. So it is important that you estimate carefully.

ESTIMATED COSTS: / NUMBER OF DAYS:
Meals: / X / =
Local Travel: / X / =
Other (Explain): / X / =
Total: / X / =

NOTE:When traveling on Wentworth business, you are expected to spend Wentworth funds prudently. It is your responsibility to read the Wentworth Institute of Technology Travel Policy.

APPENDIX B