VI. Expense Report Procedures

Effective February 1, 2011
Finance Department

Table of Contents

I. Purpose
II. Responsibility
III. Approval Process
IV. Travel and Business Expense Policies
A. Air travel 
B. Other forms of travel
C. Car rental 
D. Car rental collision damage waiver and personal accident insurance
E. Use of personal car
F. University owned or leased automobiles
G. Mass transportation
H. Meals and business expenses
I. Lodging
J. Conferences and professional meetings
K. Miscellaneous expenses
L. Expenses not reimbursable by the University
V. Travel Advance Procedures
VI. Expense Report Procedures
VII. Attachments
A. Request For Travel Advance
B. Faculty and Staff Expense Report (see link below)


A properly completed and approved Expense Report  is required for reporting expenses applicable to University-related travel and business expenses. Currently, the reports are available in hard copy from the Finance Department (201-692-2111) or as an Excel file upon request, but will also be available electronically through a Web Site or common shared drive.

The Expense Report or Voucher dated July 1, 2019 is available for download as a Microsoft Excel spreadsheet file and should be used for expenses incurred on or after July 1, 2019. You may either save the file to your hard drive for reuse, or open it, fill it out, and print the resulting spreadsheet. The Expense Report or Voucher dated September 2008 is also available for download as a Microsoft Excel spreadsheet file and should be only be used for expenses incurred before July 1, 2019.


The purpose of the Expense Report is to provide a means for faculty and staff to seek reimbursement from the University for business expenses, and to give budget officers the opportunity to fully review these expenditures. In addition, the format of the Expense Report is intended to provide evidence of compliance with Internal Revenue Service reporting requirements.

Support for Expenses:

The following support for reimbursement requests will be required for all travel and business expenses (original receipts are required for all expenses indicated on the Expense Report):

a. Air Transportation: Airline ticket “receipt” coupon and copy of invoice, boarding pass

b. E-Tickets: Airline “receipt/itinerary” and charge-card receipt

c. Car rental: Car rental agreement and charge-card receipt (if applicable)

d. Personal Auto: Miles driven or original gas receipts

e. University Vehicle: Original gas receipts

f. Lodging: Itemized hotel bill and charge-card receipt (if applicable)

g. Meals: Restaurant or hotel bill receipt (if applicable: names, positions, company of the persons entertained and business purpose)

h. Conference: Agenda (meeting schedule) and paid receipt

i. Telephone: Hotel bill or telephone bill

j. Taxi, Other: Receipt or bill

NOTE:  Original documents must be submitted as support for expenses. Photocopies of invoices, credit card statements or record of charge slips accompanying the monthly billing statement, receipts or restaurant stubs are not acceptable unless the original document was lost and a signed memorandum is attached to the Expense Report giving a full explanation of circumstances.

A receipt is defined as a written acknowledgement that a specified remittance, article or delivery has been made. At a minimum, the name of the payee and guest(s), date and amount should appear on the receipt. Receipts mustbe submitted for all expenses.

Any unusual items or special circumstances causing a policy deviation should be fully explained on an attached signed and approved memorandum.

The Expense Report must be signed by the traveler and submitted with a copy of the properly approved Request for Travel Advance, if applicable.

Supervisor and Budget Officer approval indicates that he/she examined the Expense Report in detail, verified the appropriateness of expenditures in accordance with University policy, verified the accurate completion of the form, and is satisfied with the amount claimed as reimbursable expenses by the traveler.

Completing the Expense Report:

All Expense Reports require the employee Datatel ID number or the last four digits of the employee’s Social Security number in order to accurately identify the employee in the Accounts Payable System.

The Expense Report is designed to record business expenses by 5-digit object code (or expense category). Expense columns are provided for most typical business expenditures (e.g., travel lodging, meals, etc.).

The “Travel / Expense Details” section should be used to explain the business purpose of your trip (in accordance with the University policy and IRS guidelines), the destination of your travel, as well as other unusual items on the Expense Report. This section should also be used to explain any transactions requiring further detail (e.g., multiple daily destinations, additional charges due to itinerary change, business purpose of “Entertainment / Other” expenses, etc.). Expense explanations should be referenced by the appropriate date. Additional explanatory pages should be used, if needed.

The Expense Report is intended to summarize all expenditures related to a business trip, regardless of the mode or timing of payment. Thus, advances are listed on the Expense Report, and then deducted from the amount due the employee. If advances for a trip exceed the total trip expenses, the amount due the University should appear as a negative amount on the report.

Specifics regarding the expense columns include:

·        Incidentals or any allowable expense not specifically designated on the form should be recorded in the “Entertainment” or “Other” columns.

·        The travel advance associated with a trip should be deducted from the net amount due the traveler.

·        When seeking reimbursement for personal vehicle mileage, the University mileage rate, 53 cents per mile, (effective July 1, 2019) should be used. This rate is intended to offset expenses for gas, oil, repairs, etc. The number of personal vehicle miles reported must include only miles in excess of normal commuting miles.

The “Amount Due Employee / (Due University)” must be computed and entered in the designated section of the Expense Report.

The total trip expenses, net of any prepaid amounts must be charged to the appropriate budget line(s) – 12 digit Colleague account number(s) (ex: 1-067104-56410), in the Distribution of Expenses section of the Expense Report. The amount charged to the budget should be for the total trip expenses and should not be affected by a travel advance amount, since the advance is not recorded to a budget line when issued, but rather when the travel has been completed. Prepaid travel expenses, for example, a hotel reservation paid in advance of the travel, should charged to a budget line when issued by the University.

Frequency of Submission:

An approved Expense Report must be submitted with all appropriate documentation within 15 working days after the later of the completion of the trip or the date expenses were incurred. Expense Reports reflecting less that $100 in expenses can be submitted quarterly.

When purchasing "Apps or Content purchases" through I-Tunes, Amazon or similar websites for use in Kindles, I-Pads, Androids or similar hardware, it is recognized that these purchases are often of a nominal value. To that end, expense reports containing only these types of expenditures should be submitted for reimbursement along with receipts at a minimum of once every six months or when the total submission reaches $50.00, whichever comes first. Additionally, be sure to submit reports with costs incurred prior to June 30, 20XX prior to the close of the fiscal year, regardless of amount.

Expense Reports submitted more than 90 days after expenses are incurred will not be processed, and expenses will not be reimbursed, unless a prior written approval by a Vice President is provided to the Finance Department prior to the expiration of the 90-day period. Extenuating circumstances surrounding the delayed submission must be documented in the approval.


All Expense Reports require the original signature of both the employee and the appropriate authority (supervisor, budget officer). In no instance shall a peer or subordinate approve a traveler’s Expense Report.

Processing the Expense Report:

Properly completed and approved Expense Reports should be forwarded to the Finance Department, mail stop T-FH2-01, for processing. Reports which are submitted without appropriate signatures and or documentation (as defined in the Travel and Business Expense Policies and Procedures) will not be processed, and will be returned to the supervisor, or the originating department, if there is no approval.

The Finance Department will review the Expense Reports for the appropriate signatures, check the mechanical accuracy of the reports and review expenditures and support for compliance with University Policy. The primary responsibility for the appropriateness of expenditures rests with the traveler and approver.