Reimbursement of Individuals Other than Employees and Students for Travel

University travel and business policies and procedures apply to individuals, such as guest lecturers, consultants, prospective faculty or officers, who are not University faculty or staff but are to be reimbursed for University approved transportation and business related costs.

Federal and I.R.S. regulations requiring departmental approval, payee information, signature, documentation of business purpose, receipts, mileage and meals, etc., also apply to non-employee expenses.  It is the department’s responsibility to inform non-employees of the University’s travel policies and procedures prior to their visit in order to ensure compliance.

Please be aware that New York Presbyterian Hospital, Barnard College and Teachers’ College employees are considered non-employees for reimbursement purposes.

Request Reimbursement

Request reimbursement for the travel or business expenses of an individual who is not University faculty or staff (a guest lecturer, consultant, prospective employee or student) by submitting an approved Check Request form to Accounts Payable with the required back-up documentation attached.

Departmental budgets and/or the terms of contracts or grants may limit funding for non-employee travel. Do not promise reimbursement to non-employees without first gaining authorization from the department head or administrative officer.

Prior to preparing the Check Request form obtain a completed and signed Form W-9 for departmental records. 

Preparing the Check Request Form

1.Payee Information
a.Enter the payee’s name. The payee may not be an employee or student of Columbia University 
b.Enter the payee’s home address
c.Enter the payee’s social security or tax identification number.  Please see below for guidance on payments to non-resident aliens

2.Description of Service
a.Provide a detailed description of the business being conducted on behalf of the University. All expenses must be for a valid business reason that is necessary and reasonable in order to conduct University business.  Enter a brief but specific description of the overall business reason, as well as the business purpose for individual expenses.  Be sure to include the dates and location of any travel.  

3.Account Numbers
a. Enter the account number(s) and account sub-codes to be charged for each amount or total amounts.  Please remember that all “unallowable” expenses must get charged to an 8500 series sub-code or non-grant account.

4.Special Instructions
a.Accounts Payable will automatically mail the reimbursement check to the payee’s home address.  If you would rather pick up the check in person indicate “Call for Pick-up” on the check request form.
b.The department processor will select “Call for Pick-up” on the invoice processing screen in AP/CAR
c. When the check is ready, it will appear in the processor’s AP/CAR “checks ready for pick up” queue and it may be picked up in person (with a valid ID) from the Health Sciences or Morningside campus. The person picking up the check must provide the check number as well as a valid Columbia University ID. Please note that checks will not be released without providing the check number(s). 

5. Department Information
a.Enter the department name, number and contact phone number

6. Approval
a.Have the department authorized approver sign and date the form

7.Supporting Documentation
a.Collect all supporting documentation for each expense (flyers, business reason and proof of payment)

8. Submit to Accounts Payable for Approval
a.  The departmental processor will enter the Check Request information into AP/CAR
b.  The invoice number is printed on the Check Request form. Enter the “R”     invoice number from the original check request form 
c.  When electronic approval is obtained in AP/CAR the processor enters the “A” voucher number on the Check Request form in the space provided on the upper right hand corner
d.  The Check Request form (with all supporting documentation attached) is forwarded to Accounts Payable for approval

Policy Notes

The following are standard policies within the University. More specific or restrictive policies may be prescribed within individual departments.

Employment Interviews & New Employee Relocation

Prospective employees may be reimbursed if authorized, for travel expenses incurred in connection with an employment interview at the University.  Similarly, departments may agree to reimburse costs necessary for a new employee to relocate to New York.  Prospective employee expense reimbursements are submitted on a Check Request form.  If the request for reimbursement is made after the person has officially become an employee of the University a Travel Expense Report should be used instead of a Check Request form. 

Lecturers and Other Official Visitors

Departments may authorize reimbursement to visiting lecturers or other official visitors for expenses incurred in connection with their travel to the University in accordance with the travel policies for employees. Request reimbursement on an approved Check Request form. 

Consultant Expenses

Departments may authorize reimbursement to consultants for expenses incurred in connection to their business with the University and in accordance with University policies.  Purchase Orders must be issued to consultants prior to any reimbursement processing.  Expenses incurred by consultants are submitted by the consultant in the form of an itemized invoice (or with original paid receipts). Purchasing Department.

Documentation Required

The department must document the business purpose or reason for which an individual’s expense is being reimbursed.  Reimbursement requests must be accompanied by original paid receipts (or an invoice from the vendor that lists all expenses by person and segregated by expenditure type (i.e., travel, lodging, meals, other).  Detail must be provided to ensure that expenses are appropriately segregated.

Mileage Reimbursement:
dates and points (city, state) of departure and arrival
business purpose of the trip
total mileage
calculation of reimbursement (total mileage * mileage rate)

Air or Rail Fare Reimbursement:
The original ticket for fares must include:
dates and points of departure and arrival
class of accomodation
total amount of the fare
proof of payment

Hotel Reimbursement:
The non-employee traveler must submit an original itemized hotel bill that includes:
dates of departure and arrival
detailed/itemized charges
total amount of the lodging
proof of payment

Moving Company Cost Reimbursements

New employees shall obtain a receipt from the driver or transportation company.  The original receipts for fares must include:

dates and points of origin and destination
passengers’ names
total amount of the fare
proof of payment

Meal Expense Reimbursements

The original restaurant or cash register receipts for personal meals must be obtained and submitted with reimbursement requests.  The receipts must include:

date
type of meal (breakfast, lunch, dinner)
meal items purchased (identify alcohol)
total amount of the meal
proof of payment

Meals should not exceed the following thresholds, excluding tips and tax:

$25 for breakfast,
$35 for lunch,
$50 for dinner

The cost of all alcoholic beverages and all amounts over the (above) meal allowances must be segregated to an 8500 sub-code account or non-grant account. 

Miscellaneous Business Expenses

Non-employees must obtain and submit the original receipts for miscellaneous business expenses.  All miscellaneous business expenses require a detailed explanation as to why the expense was reasonable and necessary in order to conduct University business.  The receipts must include:

date
items purchased or services provided
total amount
proof of payment

Need more help? 

Contact us: AP Service Center, AP Staff Directory.