Columbia University faculty, staff, and students routinely travel out of town on behalf of the University or in support of sponsored research activities.  The University reimburses these travelers for necessary and reasonable business expenses incurred while traveling.  Reimbursable expenses must conform to federal and state law and the restrictions placed upon sponsored projects. In order to provide this reimbursement, the University requires travelers to complete and submit an approved Travel and Business Expense report which documents the business purpose of the trip and the types of expenses incurred.

The travel expense policy:

• Assures that the University and the traveler are in compliance with Internal Revenue Service regulations that define the types of expenses that can be reimbursed without being counted as taxable income.
• Assures that travel charged to sponsored projects conforms to the regulations and restrictions placed on the use of the funds by the sponsor.
• Enables the University to protect its reputation and not-for-profit status by avoiding excessive or inappropriate spending. 
• Provides departments with the ability to control how their budgets are expended.

This policy primarily responds to the regulations of the US Internal Revenue Service, the rules established by the agencies and entities that sponsor research at Columbia and the federal and state laws that govern not-for-profit organizations. 

Many members of the University’s faculty, staff and students must travel out of town on University business.  This includes travel to conferences, travel to meet with firms or individuals doing business with the University and travel to perform research.  In such cases, the University will reimburse the traveler for necessary and reasonable expenses incurred while traveling.  Travel should be booked at the lowest possible cost and with as much advance notice as possible. The remainder of this section guides the traveler as to the kinds of expenses that may be reimbursed.

Due to budgetary constraints, some University departments have instituted more restrictive reimbursement guidelines.  In cases where there is a discrepancy between this policy and a department, granting agency or donor policy, the more restrictive policy will apply.

Who is governed by this Policy:

Any University traveler who seeks reimbursement for expenses incurred during approved University travel.  Individuals other than employees or students (e.g., consultants, job candidates) who seek reimbursement from the University for travel expenses must also comply with this policy. Due to budgetary constraints, some University departments have instituted more restrictive reimbursement guidelines.  In cases where there is a discrepancy between this policy and a department, granting agency or donor policy, the more restrictive policy will apply.

Who should know this Policy:

The employee or student requesting reimbursement for business travel should know this policy along with:

• Senior Executive Officers, Provost
• Deans
• Senior Financial or Business Officers
• Chairs of Departments, Directors of Institutes and Centers
• Department Administrators
• Divisional Administrators with financial responsibility and oversight
• Program Directors
• Principal Investigators
• Faculty
• Students
• Post-doctoral fellows
• Graduate research assistants
• Junior Officers and Non-Officers with financial responsibility and oversight
• Administrative staff with significant travel responsibility