Trust Fund Guidelines & Policies

Table of Contents

Business Expense Policy

The Business Expense Policy applies to expenses incurred by a duly authorized Bridgewater State College employee or Trustee who incurs expenses in the process of conducting College business.

General Policy

  • Expenses must be necessary in the conduct and execution of College business and an allowable charge to the funding source.
  • Expenses must be related to the goals and mission of the College.
  • Expenses must be reasonable and appropriate under the circumstances, in moderation, and in good taste.
  • An individual's travel status does not affect reimbursement for business expenses.
  • All expenses must be fully documented (see below).
  • All College employees and individuals conducting College business are responsible for compliance with this policy.

Specific Criteria

The following are examples of the type of expenditures, which may be considered reasonable, appropriate, subject to the general policy articulated above, and the documentation criteria described below.

  • Meal expenditures which have a clear and direct bearing on College business.
  • Expenditures for recruiting potential College employees.

Expenditures of a personal nature, unreasonable or excessive expenses, and those not specifically related to the conduct of College business are not reimbursable. The following are indicative of the type of expenditures that will NOT be reimbursed:

  • Excessive or extravagant costs. (e.g. exclusive hotels and restaurants)
  • Personal entertainment. (e.g. optional tours)
  • Fines for traffic and parking violations.
  • Insurance for a personally owned car.
  • Personal articles stolen or lost.
  • Expenses incurred concerning personal business.
  • Political club memberships.
  • Briefcases and luggage.
  • Any unexplained or undocumented expenditures.
  • Spouse or personal guest travel.
  • Private club initiation fees and membership dues.

Institutional Events

Institutional events, including recognition or morale building activities, public relations, development, fund-raising events, conferences, retreats, seminars and activities in conjunction with various ceremonial and official events require prior written approval from the President or her/his designee.  These events may be either campus-wide or on a smaller scale. Such approval must be obtained through normal administrative channels. College policy regarding budgeting, approvals, purchasing and documentation shall apply.

Documentation

An original receipt must accompany all expenditures; documentation must include:

  • The date, location and description of the expenditure.
  • The name(s), title, company, affiliation and business relationship of the person(s) in attendance.
  • Business purpose for incurring the expense.
  • Approval of the expenditure through normal administrative channels.

Reporting Requirements

The College should identify business and entertainment expenditures in the College Financial Records System (or approved alternative system) in a manner that will allow for normal reporting to appropriate College officials. 

Hospitality Policy

The Hospitality Policy applies to expenses incurred by a duly authorized Bridgewater State College employee or Trustee who incurs expenses in the process of College business.

General Policy

  • Expenses must be necessary in the conduct and execution of College business and an allowable charge to the funding source.
  • Expenses must be directly related to the goals and mission of the College.
  • Expenses must be reasonable and appropriate under the circumstances, in moderation and in good taste.
  • All College employees and individuals conducting college business are responsible for compliance with this policy.

Specific Criteria

The following are examples of the type of expenditures which may be considered reasonable and appropriate, subject to the general policy articulated above, and the documentation criteria described below.

  • Meals for meetings that include guests that are not employees of the College.
  • Expenditures for recruiting potential College employees.
  • Expenditures for retreats held for the development of College faculty and employees.

Expenditures of a personal nature, unreasonable and excessive expenses, and those not specifically related to the conduct of College business should not be incurred. The following are indicative of the type of expenditures that will not be approved/reimbursed:

  • Meals for meetings of college employees which are of a routine nature (managers, and/or office meetings)
  • Expenditures for meetings at exclusive/expensive restaurants.
  • Expenditures of a personal nature.
  • Expenditures for meetings where only alcohol is served.

Institutional Events

Institutional events, including recognition activities, public relations/fund-raising events, conferences, retreats, seminars and activities in conjunction with various ceremonial and official events require prior written approval from the President or his/her designee (vice presidents). These events may be either campus-wide or on a smaller scale. Such approval must be obtained through normal administrative channels. College policy regarding budgeting, approvals, purchasing and documentation shall apply. Requisitions for food and beverage services through campus dining must be completed in advance of the event, to ensure adequate funding.

Documentation

An original receipt must accompany all off campus expenditures; documentation must include:

  • The date, location and description of the expenditure.
  • The name(s), title, company, affiliation and business relationship of the person(s) in attendance.
  • Business purpose for incurring the expense.
  • Approval of the expenditure through normal administrative channels.

Reporting Requirements

The College should identify hospitality expenditures in the College Financial Records System (or approved alternative system) in a manner that will allow for normal reporting to appropriate College officials.

Recruitment Policy

The Recruitment Policy applies to expenses incurred by a duly authorized Bridgewater State College employee or trustee who incurs expenses in the process of recruiting potential college employees.

Purpose:  To identify the appropriate level of financial support that Bridgewater State College shall provide for the recruitment of full time faculty, deans, directors and other appropriate positions.

The Search Process

Advertise the position:

The cost of advertising for all Bridgewater State College positions is budgeted in the annual departmental Human Resources budget. All advertising for positions shall follow the approved College process for advertising.

Search committee meets to review applications:

Meals should not be routinely served at these meetings at the expense of the College. Meals may be served at search committee meetings during a candidate’s visit to the campus.

Telephone interviews:

Calls are generally made from campus telephones during normal business hours. It may be appropriate to conduct these calls from non-campus telephones and to charge the expense to the College, if special circumstances warrant. Copies of telephone bills will be required to document any reimbursement requested for telephone interviews.

Bringing candidates to campus:

Candidates that visit Bridgewater State College and incur expenses arising from their travel may be reimbursed at reasonable rates.

The cost of meals provided during the course of the candidate’s visit should be reasonable. Excessive or extravagant costs will not be reimbursed to College employees or to candidates.

Candidate Expenses

Candidates are expected to take the least expensive airfare available. Where possible, the College should make the appropriate travel arrangements.

Candidates will be reimbursed for ground transportation. Under special circumstances, reimbursement for car rental expenses will be made. When there are unusual circumstances, written prior authorization is necessary from the President or her/his designee (vice presidents).

Candidates may be reimbursed for the cost of up to two night’s (maximum) hotel stay. The President or her/his designee (cabinet officers) may approve extended stays when there are unusual circumstances.

Candidates may be reimbursed for the cost of meals during their stay. These costs must be reasonable. Excessive and/or extravagant costs will not be reimbursed.

Candidates that drive to the campus for an interview shall be reimbursed for mileage at the approved employee’s rate and for all submitted toll receipts.

All unused airline tickets, purchased or reimbursed by the College, must be returned to the College. Tickets purchased as round-trip tickets where one way of each round trip ticket is used (back-to-back tickets) must be returned to the College.

New Employee Moving Expenses

Moving expense reimbursement is appropriate for vice presidential positions, deans and other positions approved by the President.

The new employee shall contact movers from a list of approved moving companies provided by the College. The new employee shall provide the College with written cost estimates provided by three moving companies before making any financial commitment. The College reserves the right to select an appropriate moving company.

Reimbursable moving expenses shall include only the actual cost of loading, moving, and unloading the personal property of the new employee's household. Expenses incurred by the new employee while in transit to their new home are not reimbursable. (E.g. Hotels, food, and/or mileage)

Reimbursed moving expenses are considered taxable income. An adjustment will be made at the end of the calendar year to the new employee’s W-2 for all reimbursed amounts.

Travel Policy

The Travel Policy applies to all travel reimbursed from the funds under Bridgewater State College control, irrespective of their source or nature and is established in accordance with applicable state laws.

No section of this policy, or procedures developed as a result of the policy, shall modify any travel reimbursement rate, or procedure, or past practice as established pursuant to any collective bargaining agreements.

All rates referenced in the Bridgewater State College Travel Policy are subject to revision by the President of the College and the Bridgewater State College Board of Trustees.

For the purpose of this policy, official College location shall be considered the main campus and any satellite locations.

The detailed travel policy is incorporated into the Bridgewater State College Business Expense Policy via Attachment C.

Addendum A

Fiscal Year 2007-2008 Rates

Meal Reimbursement Rate:

Without Receipts:
  Breakfast Lunch Dinner Total
MSCA $6.00 $8.00 $16.00 $30.00
APA $4.75 $8.50 $11.75 $25.00
AFSCME $3.75 $6.50 $  9.50 $19.75
Excluded $4.75 $8.50 $11.75 $25.00

With Receipts:                                                                                                 Total

All employees                                                                                                     $30.00

Mileage Reimbursement Rate:

All employees and trustees of the College shall be reimbursed at the rate of 58.5 cents per mile.  

Attachments

Attachment A

15A  § 21

Notes of Decisions

In general   1
Actions and proceedings   3
Expenses   4
Members   2

1. In general
Decision by secret ballot could be made by the trustees of the University of Massachusetts to select the location of a new medical school, and each trustee could not be compelled to disclose the nature of his vote. Op.Atty.Gen., July 19, 1965, p. 47.

Board of regional community colleges has no authority to adopt a rule that a lesser number of members than a majority shall constitute a quorum. Op.Atty.Gen., Aug. 24, 1960, p. 49.

2. Members
Under St.1965, c. 572, persons who performed remunerative work for "any educational institution, or school system, public or private,"in whatever capacity, whether full or part-time and whether for all or part of the calendar or academic year, were "employed" thereby, and retired employees of any such institution who received regular retirement benefits from their institutions or school committees received "regular compensation" therefrom; consequently, they were precluded from sitting on the board of higher education, although, if the institution or school system by which they were employed or from which they received compensation was located outside the Commonwealth, they could be appointed to the board of education, the advisory council on education, or as trustees of the board of state colleges. Op.Atty.Gen., April 18, 1966, p. 320.


3. Actions and proceedings
For purposes of action brought against Commonwealth and University of Massachusetts board of trustees, as statutory entity, for injuries sustained in fall at state university, trustees were one and same party as Commonwealth.  Hannigan v. New Gamma-Delta Chapter of Kappa Sigma Fraternity, Inc. (1975) 327 N.E.2d 882, 367 Mass. 658.

Action brought against Commonwealth and University of Massachusetts board of trustees, as statutory entity to recover for injuries sustained in fall at state university was barred by doctrine of sovereign immunity. Hannigan v. New Gamma-Delta Chapter of Kappa Sigma Fraternity, Inc. (1975) 327 N.E.2d 882, 367Mass. 658.

4. Expenses
Trustees of the University of Massachusetts are entitled to an allowance for reasonable expenses incurred in the performance of duty as authorized by c. I SA, § 9 (repealed, see, now, c.ISA, § 21), and c. 30, § 25. Op.Atty.Gen., Aug. 6, 1965, p. 70.

Trustees of the University of  Massachusetts are statutory overseers of the University, vested with the responsibility for its management, and cannot be considered "university personnel" under c. 75, § 32, governing travel policy. Op.Atty.Gen., Aug. 6, 1965, p. 70.


§ 22. Board of trustees of community or state colleges; powers and duties

Each board of trustees of a community college or state college shall be responsible for establishing those policies necessary for the administrative management of personnel, staff services and the general business of the institution under its authority. Without limitation upon the generality of the foregoing, each such board shall: (a) cause to be prepared and submit to the council estimates of maintenance and capital outlay budgets for the institution under its authority; (b) establish all fees at said institution subject to guidelines established by the council. Said fees shall include fines and penalties collected pursuant to the enforcement of traffic and parking rules and regulations.   Said rules and regulations shall be enforced by persons in the employ of the institution who throughout the property of the institution shall have the powers of police officers, except as to the service of civil process. Said fees established under the provisions of this section shall be retained by the board of trustees in a revolving fund or funds, and shall be expended as the board of the institution may direct; provided that the foregoing shall not authorize any action in contravention of the requirements of Section I of Article LXIII of the Amendments to the Constitution. Said fund or funds shall be subject to annual audit by the state auditor; (e) appoint, transfer, dismiss, promote and award tenure to all personnel of said institution; (d) manage and keep in repair all property, real and personal, owned or occupied by said institution; (e) seek, accept and administer for faculty research, programmatic and institutional purposes grants, gifts and trusts from private foundations, corporations, federal agencies, alumnae and other sources, which shall be administered under the provisions of section two C of chapter twenty-nine and may be disbursed at the direction of the board of trustees pursuant to its authority; (f) implement and evaluate affirmative action policies and programs; (g) establish, implement and evaluate student services and policies; (h) recommend to the council admission standards and instructional programs for said institution, including all major and degree programs provided, however, that said admission standards shall comply with the provisions of section thirty; (i) have authority to transfer funds within and among subsidiary accounts allocated to said institution by the council; (j) establish and operate programs, including summer and evening programs, in accordance with the degree authority conferred under the provisions of this chapter; (k) award degrees in fields approved by the council; either independently or in conjunction with other institutions, in accordance with actions of the boards of trustees of said other institutions and the council; (l) submit a five year master plan to the council, which plan shall be updated annually on or before the first Wednesday of December in each year; (m) submit financial data and an annual institutional spending plan to the council for review. Said plan shall include an account of spending from all revenue sources including but not limited to, trust funds; (n) develop a mission statement for the institution consistent with identified missions of the system of public higher education as a whole, as well as the identified mission of the category of institution within which the institution operates. Said mission statement shall be forwarded to the council for its approval. The board of trustees shall, after its approval, make said mission statement available to the Public; (o) submit an institutional self-assessment report to the council, which the board of trustees shall make public and available at the institution. Said assessment report shall be used to foster improvement at the institution by the board of trustees and shall include information relative to the institution's progress in fulfilling its mission, as approved by the council. Said report shall be submitted, initially, by January first, nineteen hundred and ninety-three and every two years thereafter.

The board of trustees of each institution may delegate to the president of such institution any of the powers and responsibilities herein enumerated.

The commonwealth shall indemnify a trustee of a community college or state college against loss by reason of the liability to pay damages to a party for any claim arising out of any official judgment, decision, or conduct of said trustee; provided, however, that said trustee has acted in good faith and without malice; and provided, further, that the defense or settlement of such claim shall have been made by the attorney general or his designee. If a final judgment or decree is entered in favor of a party other than said trustee, the clerk of the court where such judgment or decree is entered shall. within twenty-one days after the final disposition of the claim, provide said trustee with a certified copy of such judgment or entry of decree, showing the amount due from said trustee, who shall transmit the same to the comptroller who shall forthwith notify the governor; and the governor shall draw his warrant for such amount on the state treasurer, who shall pay the same from appropriations made for the purpose by the general court.
Added by St. 1991, c. 142, § 7.

Historical and Statutory Notes

Prior Laws:                                                                      
G.L. c. 15A, § 10, as added by St. 1980, c. 329, § 112.
St. 1983, c. 344, § 2.
St. 1984, c. 234, § 8.

Former Section:
Former § 22, added by St. 1991, c. 145, § 29, relating to equal opportunities for United States armed service recruiters, was approved July 12, 1991, and by § 47 made effective upon passage, and was repealed by St. 1991, c. 142, § 7, and St. 1992, c. 286, § 275.

§ 23. Board of trustees; estimate for institution's ordinary maintenance and revenues

Each board of trustees shall periodically prepare and submit to the council an estimate, in detail, for the ordinary maintenance of its institution, including the salaries of all officers and employees of said institution and all revenues there from and any other such information as the council may require or  as provided in section three of chapter twenty-nine. Each board of trustees shall make requests to the council under the provisions of section seven of chapter twenty-nine.
Added by St. 199 1, c. 142, § 7.
    I Repealed.

Historical and Statutory Notes

Prior Laws:
G.L. c. 15A, § I 1, as added by St. 1980, c. 329,
    § 112.

§ 24. Board of trustees; authorized purchases

Notwithstanding any other provision of law to the contrary, each board of trustees shall have the authority to make any purchase or purchases in the amount of two thousand dollars or less, and to purchase without limitation of amount library books and periodicals, educational and scientific supplies and equipment, printing and binding, emergency repairs and replacement parts, and perishable items, without recourse to any other state board, bureau, department or commission; provided, however, that in so doing the college shall follow modern methods of purchasing and shall, wherever practicable, invite competitive bids. Except as herein provided, the state purchasing agent shall on the certification of availability of funds purchase all items specified on requisitions submitted to him by any such board of trustees; provided, that the

Attachment C

Travel Policy Overview

The College's policy is to reimburse employees for necessary and reasonable travel expenses incurred for authorized and approved College business.  Travelers should be comfortable while traveling, understand all travel related policies, and obtain reimbursement quickly.

This policy is intended to:

  • Ensure compliance with state and federal regulations.

  • Establish guidelines for approval, control and accounting for employees and Trustees who travel on College business.

  • Ensure fairness for both the traveler and the College.

This policy applies to all travel expenses reimbursed by the College regardless of the source of funds. When travel costs are to be charged to a sponsored project, the terms of the applicable award take precedence. At their discretion, schools, divisions or departments may impose more restrictive guidelines for budgetary or control reasons, but they may not be less restrictive than guidelines stated in this policy.

Authorization to Travel

An authorization to travel is required for travel on official college business, whether or not reimbursement is sought. Reimbursement shall be contingent upon the availability of funds and the receipt of appropriate documentation.

All travelers seeking authorization to travel for which receipts will be submitted (in state, out-of-state or for foreign travel) must complete the newly implemented Travel Expense Voucher Envelope (TEVE). One section of the TEVE is a travel authorization form must be completed and approved before the start of travel for which approval is being sought. The department head, dean, vice president or president, whom ever is appropriate, must approve the travel authorization form before any funds are obligated in any way for the trip.

All travelers seeking authorization to travel for which NO receipts will be submitted (in state, mileage and per diem meals only) must complete the newly implemented Outlook Electronic Travel Authorization Form.  This form will be completed online and e-mailed to the supervisor, approved and e-mailed back to the e-mail address "Fiscal Travel" before any funds are obligated in any way for the trip. Fiscal Travel will assign a TR# and will e-mail the form back to the requestor. Once the travel has been completed the section of the form for actual mileage and per diem will be completed and e-mailed to the supervisor for approval. The supervisor will approve or disapprove with an e-mail address. A reimbursement will then be processed.

Blanket Authorization

In certain special circumstances, college personnel are called upon to travel to in-state venues on a regular basis. In this case, a blanket authorization to travel can be obtained. A blanket authorization is approved by the department head, dean, vice president or president, for a certain period of time not to extend past the current fiscal year end. Each TEVE needs to reference the approved TR# for each reimbursement requested.

A traveler on college business has the responsibility to act prudently and to only incur travel expenses, which are necessary, reasonable, appropriate, for which documentation is available.

Responsibility of the Traveler

Travelers may not authorize their own travel nor approve their own expense reimbursements. The traveler is responsible for prompt submission of travel-related expenses, and accounting for any advances received.

Responsibility of the College

The College is responsible for establishing travel management procedures that provide quality travel services for employees and, at the same time, maximize the cost savings for the college. The college responsibilities include:

  • Establishing policies, guidelines, and procedures that meet IRS criteria so that travel reimbursements do not become reportable income.
  • Establishing guidelines and procedures that ensure that sponsored project travel meets all contractual agreements.
  • Clearly communicating guidelines, procedures, and responsibilities to travelers, department heads, and department support staff.

Responsibility of Department Head or Director

Authority and responsibility for approval and control of travel by employees rests with the travelers department head/director, divisional vice president. In certain circumstances in the absence of the department head/director, the approving authority designation may be changed, in writing, indicating such delegation. Delegating approving authority to anyone below the traveler's immediate supervisor is not permitted.

Prior authorization granted by the department head or director ensures that:

  • Adequate funds will be available.
  • The intent of the trip is college related business.
  • The traveler has authorization to be away from campus.

By approving actual reimbursements, the department head, director, or approving authority is ensuring compliance with guidelines, specifically:

  • The travel expense was incurred while conducting College business.
  • The information contained on the travel expense voucher and in the attached documentation is accurate and in accordance with policies and guidelines.
  • The expenditure is charged to the proper account, which has adequate and appropriate funds available.

Sponsored Project Travel

For travel charged to a sponsored project or grant, the principal investigator must ensure that, in addition to campus guidelines, all funding agency restrictions are followed. A traveler must receive written approval from the department head/director and the principal investigator prior to traveling and again for reimbursement.

Non-Employee Travel

Travel expenses for non-College employees, such as consultants, speakers, lecturers, visiting professors, candidates for positions and undergraduate students are reimbursed in accordance with contract for services and vendor payment procedures. See Non-Employee Travel.

Domestic Air Travel

Domestic air travel is defined as travel within the United States, its territories and possessions (Guam, Puerto Rico, the U.S. Virgin Islands), Canada and Mexico. Travelers are expected to use the most economical and logical mode of transportation available. This includes incurring no higher expense than the rate for the most direct and logical traveled route (see Expense Reporting for further documentation requirements). More expensive transportation may be used if the traveler pays for the incremental difference over the allowed cost.

Commercial Air Travel

Travelers should take advantage of the College's designated travel agency when making airline reservations. Travelers are expected to book the lowest-priced airfare rates. The College will not reimburse upgrades to Business and First Class seating. Travelers must pay for any incremental differences. Since cancellation fees can be substantial once bookings are made, travelers are encouraged to book as far ahead of departure date as possible once travel plans are firm. Making airline reservations 21 days in advance and booking over Saturday night can save up to 70%. Saturday night stay over are encouraged when net savings exceed $50 or more. Travelers must document the savings for Saturday night stay over (see Expense Reporting for further documentation requirements).

Non-Refundable Tickets/Cancellations

If it is necessary to cancel a trip the traveler should ask the issuing agency or airline about the terms and conditions that apply for future trips. Penalties imposed as a result of canceling a ticket or fees assessed for reissuing a non-refundable ticket may be reimbursed to the traveler if: extenuating circumstances are documented i writing approved by the Controller's Office.

Lost or Stolen Airline Tickets

Lost or stolen airline tickets are not a reimbursable expense. Travelers should contact the issuing travel agency or airline ASAP.

Federally Funded Travel

Federal regulations prohibit the charging of business class or first class air travel to federally sponsored projects. They also prohibit the inclusion in indirect costs. Federally sponsored trips must utilize U.S. flag carriers at the lowest available rates.

A letter of justification must be included with the travel expense voucher and submitted for approval if other than lowest rates are charged. Sponsored project travel should adhere to the campus travel guidelines unless the sponsor imposes greater restrictions.

Upgrades

Upgrading the class of airfare tickets is not an allowable expense reimbursement and therefore not permitted unless the traveler pays the incremental difference. Free upgrades are permitted but must be noted as such on the travel expense voucher.

Frequent Flyer Programs

The College will not reimburse for tickets purchased with frequent flyer miles. Frequent flyer mileage programs should not influence the traveler's flight selection or routing.

All frequent flyer miles accrued while on College travel will be credited to a College account, not the individual traveler.

Chartered and Private Aircraft

The College strongly discourages the use of domestic chartered flights or traveling via a private aircraft.

Air Travel Payment Procedures

Federal tax on airfare is allowable and reimbursable. Changes for re-issuing a non-refundable ticket are reimbursable where properly documented Refer to Payment of Travel Expense.

Grants & Contracts Sponsored Travel

Federal regulations prohibit the charging of business class or first class air travel to federally sponsored projects. They also prohibit charging the indirect costs associated with any rate other than the lowest airfare.

Federally funded trips must utilize U.S. flag carriers at the lowest rates between the United States and a foreign country or between foreign countries. This requirement shall not be compromised by factors of cost, convenience or personal travel preference.

In a case where a U.S. flag domestic carrier is not available, a letter or notation of justification must be included with the travel expense voucher and be submitted to the travel audit section in the traveler's department.

Sponsored project travel must adhere to the College travel guidelines set forth in this manual unless the sponsor imposes greater restrictions.

International Travel

International travel is defined as travel outside the United States and its territories and possessions (Guam, Puerto Rico, the U.S. Virgin Islands).

College employees must receive appropriate campus approval by the department head/director and the Controller's Office prior to traveling internationally.

Passports and Visas

Visa expenses are reimbursable provided they were obtained to travel on College business.

Immunization

Immunization requirements are available from the Centers for Disease Control and Prevention (CDC). Please refer to the site: http://www.cdc.gov/travel/

Converting International Currencies

Travel expense vouchers must be submitted in U.S. dollars with an explanation and translation of any international receipts and their conversions. Travelers must use the currency rates that were in effect when the travel took place. Therefore, currency receipts should be saved and used for converting international currencies back to U.S. dollars on the travel expense voucher form.

To convert international currency the following calculation is used:

International Amount X Exchange Rate = U.S. Dollars

U.S. Dollars/Exchange Rate = International Amount

O and A Currency Converter web site: http://www.oanda.com/convert/classic

Lodging: Domestic and Foreign

The College policy on lodging takes employee safety into consideration when making allowances for a choice of lodging. Travelers are entitled to accommodations that are suitably located and meet reasonable standards for safety, cleanliness and comfort.

Reservations

Lodging expenses are reimbursed at the single room rate. Traveler is expected to incur the least expense to the College.

  • Travelers may stay in a standard room, single room rate, at a non-luxury hotel and are encouraged to take advantage of reduced rates by making reservations early.

  • Travelers should request the hotel's special rate, such as a government rate or college/College rate.

  • Travelers should request and record the hotel reservation number in case of billing disputes and to expedite the check-in process.

  • Travelers should be aware of the hotel's late check in procedures.

  • When traveling to a conference, the College assumes travelers stay at the hosting hotel even if the rate exceeds a non-luxury hotel rate. If there is a choice of hosting hotels, travelers are expected to stay at the least expensive property.

Hotel Upgrades 

Hotel room upgrades are not reimbursable expenses. Travelers may choose to upgrade a room, but the difference in the price of the standard single room rate and the upgrade is the traveler's responsibility. Hotel room upgrades must be explained on the travel expense voucher.

Hotel Cancellations

Charges caused by failure to cancel guaranteed reservations are not reimbursable.

  • Travelers should ask for the hotel's cancellation policy at the time of booking.

  • Travelers should request and record the reservation number for future reference such as billing disputes.

  • Travelers should request and record the reservation number for future reference such as billing disputes.

Lodging in a Private Residence

Occasionally, a traveler on College business may stay in a private home in lieu of commercial accommodations. The traveler may submit original receipts for a on-time token of appreciation costing up to $25 per day, not to exceed a total of $100 per trip.

When traveling under a federally sponsored project, the above token of appreciation expense is not allowed.

Rental of a Private Residence

Rental expenses for a private residence are reimbursable when the owner, indicating the amount paid, signs an original receipt. This must accompany the travel expense voucher.

Automobile Rental

Prior written approval must be obtained for the rental of motor vehicles. The department head, dean, vice president or president, whom ever is appropriate, will grant approval when a rental vehicle is deemed to be cost effective and necessary to conduct official college business.

The following are examples of conditions that would warrant the use of a rented vehicle:

  • The distance between the conference facility and the hotel is excessive and no public transportation is available.
  • A number of college personnel will be traveling and there is a cost benefit of a rental over multiple payments to an outside transportation company.
  • All receipted expenses related to an approved rental of motor vehicles will be reimbursed, such as fuel, tolls, parking and insurance paid to the rental car carrier.

Motor vehicles may be rented without prior approval on an emergency basis only. In these cases, the traveler must report such rental to the Department Head or her/his designee immediately upon returning to the campus.

The use of rental automobiles such as cars, vans, and mini buses must be justified. Automobiles may only be rented when public transportation and taxis are impractical, more expensive, or not available. The traveler is encouraged to seek the most economical pricing by contacting the College designated travel agency.

Short Term Rental

Short-term automobile rental is a reimbursable expenditure and (less than 10 days) may be charged against a travel expenditure code (see expenditure classification codes).

  • Travelers will be reimbursed for the rental compact, economy, or mid-sized car, unless a specific business, physical, or medical reason, which must be explained on the travel expense voucher, necessitates another class of rental.
  • Reimbursable items include the daily rental fee, gasoline charges, tolls, and parking.
  • Non-reimbursable expenses include, but are not limited to tickets, fines, traffic violations, and car repairs.

Long Term Rental

Automobiles rented for more than 10 days must be processed with a purchase order made out to the vendor and shall be charged to the lease rental object code (see expenditure classification codes).

Rental Agency Requirements

Travelers should ask the rental agency about any additional requirements and charges associated with the rental of an automobile. The following are examples of such charges and requirements:

  • 25 years minimum age to lease and/or operate a rental automobile.
  • Major credit card required for reservation.
  • Gasoline charges assessed when an automobile is returned to the agency with less than a full tank.
  • Additional surcharges for dropping off the automobile at a different city than the original Airport/City.

Phone Calls and Other Personal Expenses

Personal expenses such as in-room movies, video rentals, in-room alcoholic beverages and mini bar services, baby-sitting, room service, and recreational activities are non-reimbursable expenses with exception of certain personal calls.

  • Unlimited business related calls are allowed. These calls should be itemized on the travel expense voucher or the original receipt, listing the area code, number called and actual cost (see expense reporting).
  • Two personal calls of not more than $10.00 each are allowed, usually for notification of safe arrival and prior to departure. If this policy is exceeded due to an emergency, the traveler must justify the exception on the travel expense voucher. Prior approval must be received from the Fiscal Affairs Office and the traveler's department head/director prior to reimbursement.
  • If traveling with a guest and occupying a double room, the traveler must indicate the single room rate on the travel expense voucher. If there is a difference between the single and double room rate, the traveler is responsible for the difference.
  • Reasonable tips for luggage assistance and housekeeping service are allowed when itemized.
  • Taxes on hotel bills are reimbursable.
  • Hotel charges itemizing "valet parking" are reimbursable if the traveler is staying at the hotel or attending a conference at the hotel. If the traveler is not staying at the hotel and uses the valet for dinner, the expense is considered personal and NOT reimbursable.

Commuting Expenses

Commuting between an employee's home and permanent place of work is NOT a reimbursable expense.

If an employee is temporarily relocated at the request of the college, and must travel back to the college for business reasons, actual mileage will be reimbursed based upon the approved mileage rate.

Ground Transportation

Travelers are expected to travel via the least expensive, most direct, and efficient means available. This includes College-owned vehicles, taxis, limousines, transporter services, and rail service.

Employee traveling to the same destination should consider sharing ground transportation whenever possible.

State & College-Owned Vehicles

Employees of the College are encouraged to use State/College-owned vehicles when appropriate and available. College-owned passenger vehicles shall be used for official business only, personal use of vehicles is forbidden. Operators of College-owned passenger vehicles must possess a valid driver's license.

  • Any accident in which a College/State-owned vehicle is involved must be reported in writing to the police department where the accident occurred. A copy of the report must be provided to the Campus Police.
  • Any operator of a College-owned vehicle must be employed by, or working on behalf of, the College and have a valid driver's license to be covered by the College's Automobile Insurance Policy.
  • Traffic violations are the responsibility of the driver/employee and not the College. College funds shall not be used in connection with the payment of traffic violations, including but not limited to parking tickets, moving violations or towing charges.
  • No operator of a College-owned vehicle shall transport a passenger or passengers other than those traveling on official college business.
  • State/College-owned vehicles should NOT be parked overnight at an airport, train station or bus terminal while an employee is in travel status.
  • Reimbursement shall be allowed for expenditures including charges for fuel, oil, parking fees and toll charges.

A log of all mileage traveled will be maintained for each College-owned vehicle. The employee is required to clearly note the following in the log:

  • Identification of the purpose of the travel,
  • The odometer reading at the beginning and end of the trip,
  • The conditions of the vehicle at the end of the trip, and
  • All passengers riding in the vehicle.

Personal Automobile

College employees may use their personal motor vehicle as a means of travel on official college business.

Private motor vehicle mileage reimbursement shall be payable to the appropriate traveler. If two or more employees travel in the same vehicle, only one shall be eligible for reimbursement.

Reimbursement for use of a personal motor vehicle will be at the per mile rate as established by the collective bargaining agreement applicable to the employee. In the case of excluded personnel the President of the college shall establish the per mile reimbursement rate. The reimbursement rate is meant to include the cost of fuel and other operating expenses of the motor vehicle. Reimbursement at actual costs will not be made for these expenditures.

All appropriate receipted expenses for parking fees and toll charges will be reimbursed.

When a private motor vehicle is used, mileage will be reimbursed for the distance from the campus or the point of origin, to the destination, whichever distance is less.

  • In addition to the standard mileage allowance, necessary and reasonable charges for the following automobile-related expenses are allowed: tolls, parking and fees for ferries, bridges, tunnels, etc.
  • Non-reimbursable expenses include: car repairs, traffic violations, fines, and/or citations.

Taxis

Receipts for taxis are only required for taxi fares exceeding $20.00.

Limousine/Transporter Services

Limousine and transporter services are allowed as reimbursable expenses only if the cost is less than, or equal to, the cost of a customary taxi charge.

Service for these modes of transportation that exceed the costs of a customary taxi charge are allowed only when justified business reasons preclude the use of more economical modes of transportation.

Rail Service

Travelers may use rail service as a means of transportation when convenience and financial savings are achieved.

Domestic Personal Meal Expenses

When traveling for at least 24 hours, meals supported by original receipts may be reimbursed up to the amount indicated on Addendum A.

When meals are not supported by an original receipt, refer to Addendum A "FY 2001-2002 Reimbursement Rates."

One half the original receipts reimbursement rate is allowed when travel status is at least 12 consecutive hours but less than 24 hours. The domestic per diem rate includes meals and gratuities.

Business Meal Expenses

Documentation for business meals must include a statement of business purpose and a list of attendees in order to meet College and IRS guidelines.

  • For business meals, original receipts must be submitted with the travel expense voucher.
  • Tips included on business meal receipts will be reimbursed. As a general rule, travelers should not tip more than 20% of the bill.

International Per Diem

Travelers may use a per diem rate or actual expenses to obtain reimbursement for authorized travel outside the United States, its territories and possessions (Guam, Puerto Rico, the U.S. Virgin Islands), Canada and Mexico. The College uses the U.S. Department of Defense Foreign Per Diem rates, which cover meals, incidentals, and lodging.

The current federal per diem rate is applicable to international travel and may be used in all cases of international travel unless the traveler chooses to request reimbursement for actual expenses. In this case, receipts must be submitted with a travel expense voucher. When actual receipts are used, all reasonable expenses shall be reimbursed.

A traveler must choose either the receipted or the per diem reimbursement method; the two methods cannot be combined.

If a traveler chooses the per diem rate method and does not want the full amount, he/she must indicate the allowable and the actual being requested on the travel expense voucher. The following formula may be used as a guideline:

     1 to 6 hours    = 1/4 per diem rate

     7 to 12 hours  = 1/2 per diem rate

    13 to 18 hours = 3/4 per diem rate

    19 to 24 hours = full per diem rate

Please contact the Controller's Office for the rates, which are published monthly by the federal government or check out the rates online at: http://www.dtic.mil/perdiem/pdrates.html#rates

Alcoholic Beverages

The use of alcohol for business entertainment purposes is highly discouraged and only allowed in special circumstances.

  • Federal regulations prohibit charging alcoholic beverages to sponsored grants and/or contract.
  • Should there be any questions regarding the use of alcoholic beverages for business functions, please contact the Controller's Office.

Personal Automobile Insurance

When using a personal automobile for College business, the registered owner's automobile insurance is the only collision coverage. The college general liability insurance is, however, in ever.

College-Owned or Long Term Leased Vehicles

The College's automobile insurance policy is primary, i.e.; it provides full value liability and collision insurance. for accidents involving College-owned or long-term leased vehicles used for College business, the driver's personal automobile insurance becomes secondary coverage. The driver will not be responsible for any deductible while the College's primary insurance is in place. The College's insurance policy has a maximum bodily coverage of $500,000 per occurrence and $l,000,000 aggregate. it is possible that these policy limits could be exceeded in extraordinary cases.

If an employee is authorized to use a College-owned vehicle for business purposes and an accident occurs while the employee is using the vehicle for personal business, the College's automobile policy will not provide coverage. The driver's personal automobile insurance would then be the primary coverage. The College's automobile insurance becomes secondary coverage.

Private Vehicles

The College does not provide insurance coverage for employees operating a privately owned vehicle. The owner/driver is solely responsible for automobile insurance coverage. The owner/driver will be responsible for the deductible portion of the owner's/driver's collision coverage.

Rental of Motor Vehicles

The College recommends obtaining Collision Damage Waiver (CDW) insurance when renting an automobile for College business. This can be accomplished two ways:

  1. Using a Purchase Order

When a traveler rents an automobile in the name of the College, using a College purchase order, the College's insurance will be the primary liability and physical damage coverage. The traveler is not responsible for any deductible. In this circumstance, the traveler should decline the car rental company's CDW as it unnecessarily duplicates the College's coverage.

  1. Using a Personal Credit Card

The traveler should determine if his/her personal credit card provides automatic coverage for CDW. If not, the College strongly recommends purchasing the car rental company's CDW. It is a reimbursable expense.

Prospective Candidates

Candidates are expected to take the least expensive airfare available. Where possible, the college should make the appropriate travel arrangements.

Candidates will be reimbursed for ground transportation. Under special circumstances, reimbursement for car rental expenses will be made. When there are unusual circumstances, written prior authorization is necessary for the President or her/his designee (vice presidents).

Candidates may be reimbursed for the cost of up to two night's (maximum) hotel stay. The President or his/her designee (cabinet officer) may approve extended stays when there are unusual circumstances.

Candidates may be reimbursed for the cost of meals during their stay. These costs must be reasonable. Excessive and/or extravagant costs will not be reimbursed.

Candidates that drive to the campus for an interview shall be reimbursed for mileage at the approved employee's rate and for all submitted toll receipts.

All unused airline tickets, purchases or reimbursed by the College, must be returned to the college. Tickets purchased as round-trip tickets where one way of each round trip ticket is used (back-to-back tickets) must be returned to the college.

Student Travel

Graduate students receiving a stipend are considered employees under College travel guidelines. Undergraduate students are considered non-employees and are reimbursed using a purchase order, paid through a standard invoice with receipts attached.

Post Trip Reimbursements

A traveler on College business is eligible for reimbursement for all allowable expenses.

  • Expenses must be itemized on the Travel Expense Voucher Envelope (TEVE) with all original receipts placed inside the envelope. Detailed receipts are required for items such as hotels, registration fees and transportation.
  • Any pre-paid expenses (paid with BSC credit card) must be indicated on the TEVE and a copy of the BSC credit card receipt placed in the envelope.
  • The department head, dean, vice president or president, whom ever is appropriate, is responsible for auditing the travel expense voucher and for submitting the original voucher and original receipts to the Fiscal Affairs Office.

Cash Advances

In specific instances an authorized traveler may request travel advances. A travel advance constitutes a personal advance to the traveler and must be settled through the submission of a travel expense voucher to the Fiscal Affairs Office, including repayment of any unexpended funds. A travel advance may be obtained by submitting a direct payment form. All unexpended travel advances must be repaid within ten days after the completion of travel and upon returning to the campus. Travel advances can include hotel, transportation and registration charges.

  • Travel advances will not be issued more than two weeks prior to the trip date unless a clear cost savings is shown.
  • A traveler is not eligible for a cash advance if he/she has an outstanding advance and has not submitted to the Controller's Office Travel Unit a travel expense voucher reconciling the previous cash advance.
  • Advances will be deducted from the traveler's paycheck unless settled within ninety (90) days after the trip ends. The traveler must sign an agreement for these terms when requesting a travel advance.

Travel Expense Voucher Completion & Submission

The College strongly recommends that travelers submit a Travel Expense Voucher Envelope (TEVE) within twenty-four hours of trip completion. These forms are available from the Fiscal Affairs office.

Travelers on extended work assignments away from campus should file monthly expense vouchers, at a minimum.

Approval Process

Travelers must receive the department head, dean, vice president or president, whomever is appropriate. Travelers may not authorize their own expense reimbursements.

Signature Delegation

In certain circumstances, in the absence of the immediate approving authority, another approving authority may be designated via a signed written document indicating such delegation. Delegating approving authority to anyone below the traveler's immediate supervisor is not permitted.

Traveler's Certification

By signing in the certification area on the request for travel expense voucher form, travelers certify that the expenses claimed on the expense voucher are allowable, reimbursable travel expenses made under applicable College and campus travel policies and procedures.

In any claimed expenses are subsequently determined by the College to be non-reimbursable expenses, subject to appeal, travelers will be personally liable for the repayment. Travelers must repay improper reimbursements within fifteen (15) calendar days after receipt of a written notice from the College. Travelers agree to these terms by signing the statement on the travel expense voucher form.

Should repayment not be received by the Controller's Office within the designated time period, the outstanding amount will be deducted from the traveler's pay.

IRS Requirements

To insure the reimbursements for travel do not become reportable taxable income to travelers, the following procedures are in effect:

  • Reimbursements and advances will be made for College business expenses only.
  • Travelers must provide a statement substantiating the amount, time, use, and business purpose of expenses within a reasonable time (not to exceed sixty days) after the expenses are incurred.
  • Original receipts must be attached to travel expense vouchers.
  • Travelers, including graduate students on stipends must return any advance amount in excess of substantiated expenses within fifteen days after completion of the trip.

Reporting & Receipt Requirements

The following information is required to be placed in the traveler expense voucher envelope:

  • The business purpose for the travel.
  • The itemized amount of each separate expenditure with written clarification for unusual expenditures.
  • Original receipts for expenses in excess of $10 which include the name of the vendor, location, date, and dollar amount.
  • When an original canceled check is used as the required document, supporting documentation must be attached to include vendor, location, date, and dollar amount.
  • The date of departure and return for each trip on College business.
  • The destination or location (name of city or town) of travel.

Missing Receipts

If an original receipt is lost, but a photocopy is available, the photocopy will be accepted only with a written detailed explanation on the expense voucher detailing why the original receipt is unavailable. The explanation must be made in writing, signed by the traveler and the approving authority, and attached to the travel expense voucher.

If an original receipt is lost and a copy is unattainable then the Missing Receipt Affidavit Form or a memorandum must be complete and signed by the traveler and the approving authority. It must include a complete explanation of the expense and the reason for the missing receipt.

In the event of a missing airline receipt (last page of a ticket stub), an affidavit must be accompanied with a copy of the travel agency's airline ticket copy. All agencies are required by the Airline Reporting Commission to keep copies of tickets issued.

if the traveler is unable to obtain a copy of the airline receipt, a copy of the itinerary and one of the following must be included with the Missing Receipts Affidavit Form:

  • credit card charge slip
  • record of charge and billing statement
  • canceled check or other record of payment

Expense Classification Code Expenditure Codes

Out-of-State: 1101 - Approved employee travel expenses. For use when destination is outside the Commonwealth of Massachusetts. For all expenses including airfare and hotel/lodging.

In-State: 1102 - Approved employee travel expenses. for use when travel is restricted to within the Commonwealth of Massachusetts.

Compliance

  • Department heads are responsible for controlling expenses within budgeted amounts. Principal investigators are similarly responsible for controlling expenses within grant and/or sponsored projects.
  • Department heads/directors or principal investigators are expected to be diligent in their review of expense reimbursement vouchers for accuracy and for compliance with travel policies and procedures and/or sponsored project travel restrictions.
  • Travelers must return any cash advance issued by the College in excess of substantiated expenses within fifteen days after completion of the trip.
  • Travelers must repay any improper reimbursements, subject to appeal, which may be identified in an audit review. Travelers must repay improper reimbursements within fifteen (15) calendar days after receipt of a written notice from the College. Should repayment not be received by the Fiscal Affairs Office within the designated time period, the outstanding amount will be deducted from the traveler's pay.
  • Traveler's wishing to appeal the audit review finding should contact the Fiscal Affairs Office.
  • Intentional falsification of expense report documents and/or fraudulent submission by the traveler may be grounds for termination of employment.

Last Modified: October 29, 2009