There are five primary roles involved in any request for reimbursement.  They include the individual traveler requesting the reimbursement, the processor who prepares the Travel and Business Expense report for submission to Accounts Payable, the authorized approver of the reimbursement, the supplemental approver for certain levels of expenses, and the accounts payable group who issues payment.  The roles and responsibilities of each are described below.

Traveler

The individual incurring the travel expense must be familiar with Departmental policies and this University policy in order to ensure compliance and prudent spending of University funds.  Travelers whose expenses will be charged to a sponsored project must also be familiar with the particular expense restrictions of that project. The traveler is also responsible for obtaining all proper documentation for each expense.  Typically, this documentation will be a receipt that identifies the expense and reflects proof of payment of the expense.  Specific information regarding acceptable form of expense documentation is noted throughout this policy.  The traveler is also responsible for documenting the business purpose or justification for each expense.  This helps to document why the expense is eligible for reimbursement and should not be considered as taxable income.  

The traveler should request reimbursement within 10 business days of the trip and must request reimbursement no later than 120 days after date of the expenditure or the end of the University’s fiscal year, whichever is sooner.  Late submissions may only be reimbursed with the approval of the department.  Supporting documentation must be provided in order to describe the circumstances leading to the late submission in order to evaluate whether it is a taxable event.  If the circumstances described would not have prevented the traveler from submitting within the proper timeframe (120 days), they are considered taxable income.  Expense reimbursements requested more than one year from the date of expenditure are always considered taxable income to the traveler.

The traveler is responsible for completing the Travel and Business Expense report in accordance with University policy and procedure.  If an individual other than the traveler prepares the Travel and Business Expense report, the traveler is responsible for providing the preparer with the appropriate information to complete the form and reviewing the completed form for the accuracy of all information.  The traveler must sign the Travel and Business Expense form and retain a copy for their records.

To receive direct deposit of reimbursement payments, the employee should submit the online form available at https://wwwa.ais.columbia.edu/apr/dirdep_applic/dirdep_start.php.

Processor

In some departments, an individual may prepare expense reports on behalf of other employees in their area and/or enter these into AP/CAR, the system used to process Accounts Payable transactions. In these instances, the processor is responsible for confirming:

• Understanding of the nature of each expenditure and the business purpose for University reimbursement
• Completeness of documentation and accuracy of accounting

• Completeness and accuracy of the required information on the expense report form
• Allocation and segregation of expenses to the appropriate University account(s) and subcode(s).

Approver

All requests for reimbursement must be approved by an individual with DAF Authority for their department(s). The approver's electronic signature in AP/CAR (or manual signature where authorized by Accounts Payable) certifies that the expenditures are approved business expenses that comply with University policy and that they represent appropriate use of departmental or grant funds.  The DAF approval confirms:

• Understanding of the nature of each expenditure and the business purpose for University reimbursement
• Availability of funding
• Compliance with granting agency regulations and the specific terms of sponsored project awards, and proper segregation of expenditures
• Compliance with University reimbursement policy and procedures
• Propriety of disbursement of University funds

Regardless of DAF Authority, under no circumstances may an individual approve his or her own report or that of a person to whom he or she reports.  Deans and VPs must have their reports signed by the appropriate approver (President, Provost, Senior Executive VP, Executive VP of Finance).

The approver is also responsible for requesting Accounts Payable’s assistance on policy or procedure questions and for requesting a policy exception or adjustment.

Supplemental Approver (Dean, VP, Associate Dean, Senior Financial Officer)

Certain circumstances require the approval of a Dean, VP, Associate Dean or Senior Financial Officer.  Those situations under this Travel Expense policy include expenses for:

• First or business class travel by air (flights in excess of 5 hours or medical need).
• First or business class travel by rail/bus (not including Amtrak's Acela train).
• Lodging greater than $350 per night domestic and $400 (US dollars) per night international by no more than 50%.
• Appreciation given for lodging in a private residence.
• Short-term rental accomodations.
• Reimbursed travel extended beyond the minimum days required for business purposes.
• Required travel by an employee's spouse, significant other and/or dependent. (Note: may be taxable)
• Meals exceeding the per meal thresholds ($25 breakfast, $35 lunch, $50 dinner) by no more than 50%.
• Meals (fundraising, recruitment, speaking engagements) involving external parties exceeding the per person threshold of $100 (excluding tips and taxes) by no more than 50%.
• Meals (fundraising, recruitment, speaking engagements) involving external parties exceeding the per person threshold of $100 (excluding tips and taxes) by no more than 50%
• Use of per diems on non-grant accounts.
• Meals that require attendance by an employee's spouse, significant other, and/or dependent.
• Purchase of emergency supplies/equipment in excess of $500.
• Issuance of a second travel advance before the first one has been reconciled
• Reimbursements submitted more than 120 days after the date of the expense or after the end of the fiscal year (whichever is sooner).
• Missing receipt for expenses of $75 or more ($25 for meals), all lodging.

Accounts Payable

Accounts Payable will process all approved expense reports and prepare and issue the payment to the employee.  Accounts Payable also images, files and archives all original documentation related to the reimbursement request. Accounts Payable will perform audits of these expense reports.

Accounts Payable will assist employees, processors, and approvers with policy and procedure questions. 

Requests for exception or adjustment to policy will be reviewed by Accounts Payable and approval or denial will be communicated to the department.