Operating Procedure 216.01 - Reimbursement of Staff Expenses.
This operating procedure may be affected by updates effective July 1, 2014.
Johnson County Community College
Series 200: Administrative Services
Section 216: Travel and Reimbursement of Expenses
The following procedures are enacted in accordance with Board Policy 216.01-Reimbursement of Staff Expenses.
Employees shall be reimbursed for expenses incurred in the conduct and performance of their official duties providing that the appropriate reimbursement request form and required receipts are provided. All requests for reimbursement must be approved by the supervisor and the appropriate budget administrator, and are subject to the extent that available funds permit.
Reimbursement requests for same day travel will require completion of the Out-of-pocket Expense Reimbursement Request form. Reimbursement for overnight travel will require completion of the Overnight Travel Expense Reimbursement form. (Forms are available in InfoShare. Use your OWA login name and password.)
Where itemized receipts are required in Operating Procedures 216.01-216.08, a credit card slip is not acceptable in lieu of an itemized receipt.
Year-End Travel Guidelines
When overnight travel will occur during the month of July, travel authorizations may be encumbered in the following ways:
- The entire amount may be encumbered in the current fiscal year if registration must be paid and air travel arrangements must be made prior to July 1; or
- If there is insufficient budget available in the current fiscal year to encumber the entire trip, the registration and/or airfare only may be encumbered in the current year and the remaining costs can be encumbered in the following fiscal year; or
- The entire amount may be encumbered in the new fiscal year.
This flexibility exists only for overnight travel that will occur during the month of July. However, if the college would save money by paying registration fees prior to July 1 for a conference that does not occur until after July, the registration fees only may be encumbered and paid in the current fiscal year with the remainder of the travel expenses encumbered in the new fiscal year.
Taxable Fringe Benefits
According to IRS regulations, the value of meal reimbursements made to employees must be included as employee income with a few exceptions. It is therefore college policy to not reimbursement employees for meals that would be considered taxable income and require reporting of the value of those meals as income on the employee’s W-2 form. Therefore, the following procedure will be followed:
Meals considered to be taxable income to the employee will not be reimbursed. The only meals that are not considered taxable income fall under one of the four exceptions listed below:
- Overnight Travel - Meal expense incurred while the employee is traveling away from home on business and the period is sufficiently long to require an overnight stay. Meal expenses incurred during Overnight Travel will be reimbursed on a per diem basis (See Operating Procedure 216.03-Overnight Travel/Meals).
- For the Convenience of JCCC - Meals are provided on the business premises for the employer’s convenience.
- Annual All Staff Picnic and various on-campus meetings - De Minimis Meals as defined by the IRS include occasional meals provided to employees such as meals provided to allow an employee to work overtime; occasional parties or picnics for employees and their guests; and coffee, doughnuts, or soft drinks provide during on-campus meetings.
- Business Entertainment - Meals associated with the conduct of business if there is a clear business reason for incurring the expense. Receipts must have the guests’ name(s) written on them and the purpose of the meeting must be stated on the reimbursement request. Meals which include only JCCC employees will not be reimbursed.
If the meal does not fall under one of the four exceptions, the meal expense will not be reimbursed to the employee.
Signature on File in Policy Office
Terry A. Calaway 5/24/11President