Reasonable and necessary expenses incurred by employees or Board members for approved travel or appropriate business purposes on behalf of the College will be reimbursed upon submission of a Request for Payment or Purchase Requisition together with appropriate documentation (see #19 below). An appropriate business purpose is an ordinary expense that is common and accepted in the higher education industry or that is necessary in that it is helpful and appropriate for the higher education industry.

Entertainment expenses are prohibited and include, but are not limited to, shows, amusements, theaters, circuses, sporting events, or any other place of public or private entertainment or amusement, unless ancillary to the purpose of the program or event.

Employees are asked to remember that the College is funded by local taxpayers, state agencies, federal agencies, and students and, as such, are also asked to be good stewards of College funds when incurring expenses on behalf of the College.

A. Travel Procedures

For travel outside of the District or the 7-County Indiana service area, a Travel Authorization should be submitted and approved at least 14 days in advance, when possible, by the employee’s supervisor(s) and by the Vice President of Finance/Chief Financial Officer (Chief Financial Officer) or designee.

Reimbursement for expenses incurred for travel connected with attendance at meetings, conventions and other College business will be made in the manner outlined below. Any exceptions to these procedures need to be pre-approved by the President or designee at least 14 days (when possible) prior to the expenditure being incurred:

1. A Travel Authorization should be completed, along with appropriate supporting documentation (conference brochure, agenda, hotel rates, airfare rates, per diem rates, etc.) and submitted through the normal expenditure approval process, with final distribution to the Vice President of Finance/Chief Financial Officer for approval.
2. Requests for reimbursement must be received within 30 days of the meeting, conference or travel event. A copy of the approved Travel Authorization form must be attached to a copy of the Request for Pay form.
3. Employees may travel by plane, car (including car rental), or train, depending on which is the most cost effective for the College. If employees travel by plane or train, they will be reimbursed for their travel expenses based upon commercial coach rates. Commercial airline and train trips should be arranged in advance through standard purchasing procedures.
4. The following applies to travel by car:
   
   1. Travel outside of the District or outside of the 7-County Indiana service area:
      
      1. If employees travel by car outside of the College District, they are encouraged to use a College owned vehicle (minivan, minibus) if available. If a College vehicle is not available, the employee may travel by personal vehicle or a rental car. For travel by personal vehicle the employee will be reimbursed at a rate equal to the current IRS mileage reimbursement rate.
      2. Mileage should be calculated from DACC to the destination, unless the mileage is less when calculated from the employee’s home.
      3. Toll fees will be paid without receipts; however, if receipts are not furnished, origin and destination involving the toll fee should be shown.
   2. Travel within the District or within the 7-County Indiana service area:
      
      1. Mileage will be reimbursed at the current IRS mileage reimbursement rate.
      2. No mileage will be paid from the employee’s residence to the principal place of employment (normal commute). If an employee chooses to go directly to their destination from their home, mileage will not be reimbursed unless it exceeds the normal commute mileage.
5. An employee may choose to travel by the more expensive travel method for personal reasons; however, reimbursement will be limited to the amount under the most cost effective method to the College. In making that determination, airfare or train estimates should be obtained approximately 6 weeks prior to the travel date, be the least expensive fare, and be pre-approved by the Vice President of Finance/Chief Financial Officer or designee. Normal costs that would be incurred in conjunction with traveling by air or train may be included in the estimate (i.e. travel to and from airport or train station, parking, and bag check fees).
6. For multiple day conferences and meetings, reimbursement for lodging at the single room rate and meal expenses (within a moderate amount for the area) will be made from original receipts and may include up to one night prior to the meeting and one night following the conclusion of the meeting or conference. For example, if a conference in Dallas, Texas begins on Monday and ends on Wednesday, the employee would be reimbursed for four nights – Sunday through Wednesday. However, when the conference or meeting is 100 miles or less from the College, the night prior to and the night following the conference or meeting are typically excluded. For example, if a conference is in Bloomington, Illinois begins on Monday and ends on Wednesday, the employee would be reimbursed for two nights – Monday and Tuesday.
7. For single day conferences and meetings in which the location is 100 miles or more from the College, reimbursement for lodging at the single room rate and meal expenses (within a moderate amount for the area) will be made from original receipts and may include up to one night (either prior to or following the conclusion of the meeting or conference). For example, if a conference is in Chicago, Illinois on Tuesday, the employee may be reimbursed for either Monday night or Tuesday night.
8. Lodging should be reasonable and at a moderate rate for the area. Please use the prudent person rule – if you wouldn’t expend the money personally, it’s not prudent to expect the College to expend it.
9. Lodging and registration will be arranged in advance whenever possible through standard purchasing procedures.
10. Travel reimbursements which are subject to lower grant limitations may be reimbursed at those lower limitations.
11. There will be no reimbursement for alcoholic beverages.
12. If pre-travel advances were requested, the original travel receipt(s) must be attached to a Request for Pay no later than ten (10) working days after return from the trip. If the pre-travel advance was greater than your documented expenses, a paid receipt from the cashier proving reimbursement to the College must be attached. In accordance with IRS regulations, after a reasonable period of time, any amount of unsubstantiated or unused funds will be reported as wages in the next payroll period and will be subject to all applicable withholding taxes. In addition, the employee will be prohibited from receiving any future cash advances.
13. There will be no reimbursement for parking tickets and other traffic violations.
14. College credit cards are to be used for related College business expenses only (no personal charges on a College credit card). An exception is when a guest accompanies the employee on a College business trip. A receipt indicating payment for the guest’s expenses (paid to the College Cashier) must be attached to the Request for Pay form upon processing of the credit card invoice by the billing due date.
15. Special conveyance hire will be allowed only when no public or regular means of transportation is available or when such public or regular means of transportation cannot be used advantageously. In those cases when a rental vehicle is the least expensive means available, a receipt must accompany the expense claim and be approved in advance by the appropriate Supervisor(s), and the Vice President of Finance/Chief Financial Officer, or designee.
16. Expenses incurred for travel that have not been approved in advance when possible, by the Vice President of Finance/Chief Financial Officer or designee, or do not meet the guidelines in these procedures may not be reimbursed.
17. Appropriate documentation includes detailed hotel invoices, airline ticket receipts, cab receipts (if obtainable), shuttle receipts, parking receipts, etc.
18. All expenditures are subject to the maximum allowable reimbursements as follows:

In accordance with Public Act 99-0604 (PA 99-0604), any employee travel related expenses that exceed the maximums listed above will be approved by the Board of Trustees by roll call vote.

B. Food/Beverage Expenses

1. Food and beverage expense for employee overnight travel will be reimbursed based on the federal standard daily rates set forth by the U.S. GSA (https://www.gsa.gov/travel/plan-book/per-diem-rates) based on the locale of the meeting/conference/training. (e.g. if traveling in Chicago, the daily breakdown of rates is $18, $20, $36, and $5 for breakfast, lunch, dinner, and incidentals, respectively).
   
   1. Meals and beverages should be paid for by employee, not DACC credit card.
   2. Detailed itemized receipts for these meals are not required.
   3. Example: Dinner is the responsibility of the employee at the conference in Chicago, they spend $50. Employee will only receive a reimbursement of $41 for the day based on the U.S. General Services Administration determined dinner and incidental rates for Chicago.
2. No College funds should be expended for food or beverages except the following scenarios (these will require detailed itemized receipts):
   
   1. Hosting visitors on campus.
   2. Conducting pre-authorized special occasional celebrations, events or dedications (examples include professional development such as in-service at the start of each semester, teaching excellence academy, part-time faculty academy; graduation; employee recognition banquet; annual holiday party, etc.)
   3. Business meals which can be substantiated with detailed documentation of the business purpose and the other attendees at the meal.
   4. Athletic meals for student athletes.

Examples of situations in which College funds should not be expended for food or beverages (whether on or off campus) including the following:

1. Lunch with co-workers.
2. Staff development, staff trainings, staff meetings, regular and routinely scheduled meetings, etc.
3. Alcohol.

Grants which permit food and/or beverage expenses must still follow the above guidelines.

All Purchase Requisitions or Request for Payment forms submitted for food or beverage expenditures must include detailed documentation, unless otherwise noted above, substantiating the rationale for how the expenditure complies with this policy.