Donor Expense Reimbursement Operating Procedure 216.05
Series: 200 Administrative Services
Section: Travel and Reimbursement of Expenses
Cross-Reference: Donor Expense Reimbursement Policy 216.05
Applicability: These Procedures apply to all Johnson County Community College (JCCC) donors.
I. Expenses Covered:
A. Unless otherwise authorized by an Authority as defined in these Procedures, the only expenses covered by these Procedures are expenses that are incurred by a nonemployee individual that are directly related to the acquisition of artwork that will be donated to JCCC (“directly related test”). An expense will be considered directly related to the acquisition of artwork to be donated to JCCC if the acquisition of artwork for JCCC is the primary purpose of incurring the expense, even if no artwork is actually acquired as a result of the expense being incurred.
B. Only reasonable expenses are covered by these Procedures. Expenses that are unreasonable, lavish or extravagant will not be covered under these Procedures. In determining the extent, if any, to which an expense is unreasonable or the extent, if any, to which it is lavish or extravagant, all of the applicable facts and circumstances (particularly including geographic location in which the expenses are incurred) are to be taken into account.
C. Expenses relating to the direct purchase of artwork by JCCC are outside the scope of these Procedures. Artwork can only be purchased directly by JCCC by an authorized employee.
D. Categories of expenses that are covered by these Procedures:
1. Meal and/or Lodging Expenses Incurred While Away From Home: The only meal/lodging expenses covered by these Procedures are expenses that are incurred on a trip day in which at least six (6) hours (which may include travel time) are spent directly by the donor conducting activities related to the acquisition of artwork to be donated to JCCC;
2. Travel expenses incurred in connection with travel between cities (e.g., airfare): The only between-cities travel expenses covered by these Procedures are expenses incurred on a trip day in which at least six (6) hours (which may include travel time) are spent by the donor conducting activities related to the acquisition of artwork to be donated to JCCC;
3. Travel expenses within a city away from home incurred by the donor while conducting activities related to the acquisition of artwork to be donated to JCCC (e.g., taxi cab fares);
4. Expenses, other than meal, lodging or travel expenses, related to the acquisition of artwork to be donated to JCCC (e.g., art fair or museum admission charges); and
5. Artist entertainment expenses: Reimbursement of artist entertainment expenses, related to the acquisition of artwork that will be donated to JCCC in the near future, will be covered only if the individual seeking reimbursement demonstrates by strong and convincing evidence to the satisfaction of JCCC that the directly related test under Section I.A of these Procedures is satisfied.
Notwithstanding the preceding provisions of this Section: i) if between cities travel occurs during the last half of a day and at least six (6) hours of the following day are spent by the traveling individual directly in activities related to the acquisition of artwork that will be donated to JCCC, then meal expenses, in-city travel expenses and lodging expenses incurred for lodging at the end of such day are covered by these Procedures; and, ii) if between cities travel occurs during the first half of a day and at least six (6) hours of the preceding day are spent by the traveling individual directly in activities related to the acquisition of artwork that will be donated to JCCC, then meal expenses and in-city travel expenses incurred at the beginning of such day are covered by these Procedures.
II. Reimbursement of Expenses:
Expenses incurred by an individual that are covered by these Procedures will be reimbursed by JCCC, subject to the remaining terms of these Procedures. JCCC will not advance payments to a donor for the payment of anticipated expenses.
III. Authorization and Approval:
A. The following JCCC officials (each, an “Authority”) are authorized to approve expenses covered by these Procedures: the President or an Executive Vice President.
Neither the Director of any of the JCCC’s art galleries nor any other JCCC employee who is directly responsible for the development or care of JCCC’s art collections shall be considered an Authority, even if such individual occupies one of these listed positions.
B. Expenses that are covered by these Procedures will only be reimbursed if incurred during a trip that has been approved in advance by an Authority. Such approval can be sought by completing and submitting to an Authority, prior to the date that the individual will depart on the trip, a Travel Itinerary for Art Acquisition (“Travel Itinerary”). The trip shall be considered to have been approved in advance if an Authority approves the Travel Itinerary. The individual must submit the Travel Itinerary as soon as possible to allow the Authority the opportunity to review and approve, otherwise the trip may not be approved. Trips must align with JCCC’s educational mission and strategic plans. The Authority should endeavor to review the Travel Itinerary as soon as practicable and notify the individual whether the trip is approved.
C. Expenses will only be reimbursed if they are actually incurred and subsequently approved by an Authority. This approval requirement ensures that expenses incurred are expenses that are covered by these Procedures and that the other requirements under these Procedures have been satisfied. Approval of expenses by an Authority should be sought by completing and submitting to an Authority, within 30 days after expenses are incurred, the Travel Expense Report and Reimbursement Request (“Reimbursement Request”). A copy of the approved Travel Itinerary (Section III.B above) or the Authority’s written approval must be included with the Reimbursement Request. Reimbursement of expenses will be considered approved if an Authority signs the Reimbursement Request. If a Reimbursement Request is not submitted on a timely basis, approval shall be considered to have been given only if the Authority expressly notes that the 30-day submission period is being waived. All expenses related to the same trip are to be submitted at the same time on one Reimbursement Request. An Authority may approve the reimbursement of some expenses and disapprove the reimbursement of other expenses that are listed on a Reimbursement Request. Approved expenses will be reimbursed by JCCC to a donor on a timetable consistent with JCCC’s then-current reimbursement processes for employees.
D. A donor may only request reimbursement for that individual’s eligible expenses. If more than one person is traveling together on an art acquisition trip to the same destination, each individual must complete a separate Reimbursement Request as described above. However, if more than one donor jointly incurs an expense with another donor, only one of them needs to submit these forms.
E. Notwithstanding the above, the Authority may establish separate guidelines and timetables for submitting and approving any expenses covered by these Procedures as needed to maintain administrative efficiencies.
F. All decisions made by an Authority as to what expenses are reimbursable or as to any other matter under these Procedures are final.
IV. Rules Regarding Substantiation of Art Acquisition Expenses:
A. Expenses incurred for meals will be covered by a per diem payment in accordance with the then-current Internal Revenue Service per diem rates as determined by the actual travel location and in accordance with JCCC’s Overnight Travel Operating Procedure, and
B. All non-meal related expenses must be submitted with an original or photocopy of itemized receipts that adequately support the expense. Such itemized receipts must be submitted with the Reimbursement Request for all items, including airfare, car rental, hotel and any other items listed on the Reimbursement Request form. Expenditures claimed on the Reimbursement Request that are not accompanied by the proper itemized receipt(s) will not be reimbursed.
VI. Special Rules Regarding Expenses Incurred by Donors to Institution:
A. JCCC will not accept any gift that is conditioned on the donor being required or permitted to incur expenses related to the acquisition of artwork to be donated to JCCC or any gift the use of which is restricted to the payment of such expenses.
B. Expenses incurred by JCCC donors will not be reimbursed unless incurred in connection with a trip in which an employee of JCCC (normally the Director of the JCCC’s art gallery) is a participant, unless extenuating circumstances exist.
VII. Interpretation of Procedures:
These Procedures will be interpreted in each case by an Authority. Among other things, an Authority should take into account in interpreting and applying these Procedures: i) the amount, if any, by which the actual expenses incurred exceed the amounts approved in advance on the Travel Itinerary confirmation; ii) the extent to which the individual seeking reimbursement has complied with these Procedures in the past; and iii) any special circumstances brought to the attention of the Authority by the individual seeking the reimbursement.
Exceptions to these Procedures require approval from an Authority. Whenever practical, exceptions should be approved in advance and documented in writing.
Signature on File in Policy Office