Reimbursement Policy and Procedures for University-Related Business Expenses

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Purpose:

Texas Christian University reimburses faculty and staff for properly authorized, necessary and reasonable expenses incurred in the conduct of University business or authorized in a budgeted grant or contract.  The intent of this policy is to ensure the reimbursement is fair and equitable to both the individual and the University.

Policy Statement. It is the policy of Texas Christian University to reimburse faculty and staff for properly authorized, necessary and reasonable expenses incurred in the conduct of University business or authorized in a budgeted grant or contract. Personal payments, including deposits, generally should not be made for business expenses that can be paid directly by the University.

Payment for all goods costing more than $500 must be made directly by the University, unless an exception for using personal funds exceeding $500 is pre-authorized and documented on the online Authorization Form for Personal Payment of Non-Travel Business Purchases. The approved form must be submitted with the employee’s TCU Reimbursement Form. In addition, employees should not pay other individuals or vendors for services performed on behalf of the University. Payments for services must be made directly by the TCU Accounts Payable Department  in the Financial Services Office. Direct billing should be set up with vendors whenever possible so that the vendor bills TCU directly for goods or services. The intent of this policy is to ensure that payments for University business expenses and employee reimbursements are fair and equitable to both the individual and the University. Credit applications to establish direct billing with vendors must  be processed by the Financial Services Office.

Faculty or staff traveling on business are responsible for complying with the University’s reimbursement policy and should exercise the same care in incurring expenses as they would in personal travel. This policy applies to all expenses fully or partially reimbursed by the University regardless of the source of funds. When expenditures are  to be charged to a sponsored project, the terms of the applicable award will take precedence if they are more restrictive than University policy.

While these guidelines are intended to be comprehensive, it is impossible to anticipate every situation that may be encountered. Thus, the individual is expected to apply these guidelines on a conservative basis, consistent with normal living standards, and where the policy is silent, to exercise good business judgment.

All expenses incurred in the conduct of University business must be reported on the online TCU Reimbursement Form. This form will be filed in the Financial Services Office, with all supporting documentation and receipts, within 30 days of the incurred expense. Faculty and staff participating in summer study abroad programs that are three weeks or longer in duration must submit reimbursement forms and all supporting documentation and receipts within 45 days of the date of their return. The reimbursement form must be personally signed by the individual incurring the expense and by the appropriate budget manager approvers in accordance with the procedures specified in the Approval of Reim- bursement Form section. Reimbursement forms, like all financial documents and records, are subject to review and approval by the Financial Services Office prior to processing the reimbursement.

Air Travel. If a faculty or staff member elects to travel by commercial airline, reimbursement will be no greater than the most economical coach fare available from a major carrier. When the schedule permits, the traveler should explore the availability of discount air fares, measuring potential savings against the cost of additional meals and lodging. The University does not reimburse for meal expenses incurred by the traveler between the traveler’s home and airports in the DFW metroplex or for meals at DFW metroplex airports before or after flights or on flights originating from DFW metroplex airports.

Exceptions may be considered in cases of lengthy flight delays. Trip insurance, airline club memberships, TSA travel registration and cabin upgrades will not be reimbursed. TCU will reimburse additional reasonable costs for preferred seat options within coach. The University does not reimburse for the use of personal airline miles for business travel.

Travel Funded by Federal Grants – Title 49 U.S. C 40118, commonly referred to as the “Fly America Act,” requires all federal travelers to use U.S. air carrier services for all air travel and cargo transportation services funded by the U.S. government. All flights (domestic and international) supported with federal funds must be taken on U.S. flag air carriers, regardless of cost or convenience, unless an exception as listed in the Federal Travel Regulation (FTR) is authorized. One exception to this requirement is transportation provided under a bilateral or multilateral air transport agreement (Open Skies Agreements found on the Department of State’s website), to which the U.S. government and the government of a foreign country are parties, and which the Department of Transportation has determined meets the requirements of the Fly America Act. Some other exceptions include:

  • No S. flag air carrier service on a particular leg of our route
  • S. flag air carrier involuntarily re-routes traveler on a foreign air carrier
  • Use of a S. flag carrier on a nonstop flight between

U.S. and another country extends travel time by 24 hours or more

  • Service of a foreign air carrier is three hours or less, but the use of a S. flag carrier doubles travel time
  • Use of a S. flag carrier increases the number of aircraft changes outside the U.S. by two or more

Airline Ticket Reimbursements. It is often to TCU’s advantage for employees to purchase airline tickets or conference packages months in advance. In fact, it is often much more cost effective for employees to book flights directly via the Internet rather than through a travel agent. In those cases, employees can receive an advance for such travel expenses before the travel actually occurs. After incurring such expenses, the employee can request approval for a travel advance in accordance with the procedures outlined in the Expense Advance section. The employee will then receive an advance to cover the cost of the travel expenses that have already been incurred, even if

the actual travel will not occur within the next 30 days. The advance will be charged to the individual’s employee account receivable (EAR) until the travel occurs. After the travel occurs, the employee must submit the expense documentation with the completed travel reimbursement form.

 

Airport Parking. Airport parking will be reimbursed. The traveler should exercise judgment by weighing cost against other factors when considering the duration, type and location of alternate types of parking. If the traveler chooses to use valet parking at the airport for personal convenience, reimbursement for valet parking will not exceed the applicable terminal rate. Mileage reimbursement for use of a personal vehicle for trans- portation will be allowed from/to the individual’s home to/from the airport for travel on unscheduled workdays (such as weekends). For travel during scheduled workdays, mileage reimbursement will be allowed from/to the individual’s TCU worksite to/from the airport. The  mileage reimbursement cannot exceed the actual number  of miles driven to/from the airport, for example, if the individual’s home is closer to the airport than the individual’s TCU worksite. If the traveler chooses to have someone drive them to/from the airport rather than parking at the airport, round trip mileage to/from the airport will be reimbursed when that mileage is submitted without any parking charges. However, the additional mileage reimbursement cannot exceed the cost that would have been incurred for airport parking for the trip using the lowest daily parking rate.

 

Approval of Reimbursement Form. The budget code of the department, grant, or contract being charged, along with the signature of the budget manager(s) approving the expenditure, is required on all reimbursement forms.

Reimbursements exceeding $1,000 require two approval signatures (in addition to the signature of the employee submitting the reimbursement). Faculty or staff may not authorize travel or approve expense reimbursements for themselves or for persons to whom they report. Budget managers and other authorized approvers must review and, if they approve the stated expenditures, personally sign the reimbursement form. Approved reimbursement forms should be routed directly to Accounts Payable by the final approver rather than being returned to the individual being reimbursed.

 

Automobile Travel.

Rental – A faculty or staff member may rent an automobile if a public carrier is not available, if rental is more economical, or if the rental will materially increase the efficient use of the traveler’s time. The use of a rental car must be for University business and not for the convenience of the individual. A rental contract or detailed receipt must be attached to the reimbursement form. The cost of rental should be limited to that of a compact or medium-sized car. Optional rental car expenses, such as a fuel service option or GPS, will not be

reimbursed unless the traveler documents the specific business purpose of such expense.

The University’s fleet liability carrier offers physical damage and liability coverage on rental cars used for University business and rented in TCU’s name. Coverage applies to domestic car rentals only; trucks are excluded. An explanation of insurance coverage options is available on the Risk Management website at www.tcuriskmgmt.tcu.edu/vehicle_travel.

  1. Personal – Reimbursement for the expense of using a personal vehicle for University travel will be limited to the authorized mileage rate in effect on the date of Mileage reimbursement for use of a personal vehicle will be allowed from/to the individual’s home to/from the business travel destination for travel on unscheduled workdays (such as weekends). For travel during scheduled workdays, mileage reimbursement will  be allowed from/to the individual’s TCU worksite to/from the business travel destination. The mileage reimbursement cannot exceed the actual number of miles driven to/from the business travel destination, for example if the individual’s home is closer to the business travel destination than the individual’s TCU worksite. If the traveler chooses to have someone drive them to/from the airport rather than parking at the airport, round trip   mileage to/from the airport will be reimbursed when that mileage is submitted without any parking charges. However, the additional mileage reimbursement cannot exceed the cost that would have been incurred for airport parking for the trip using the lowest daily parking rate. The cost of purchasing toll passes will not be reimbursed unless the traveler documents the specific business purpose of such expense.

Any damage or loss to a personal vehicle used on University business is the responsibility of the owner. Private insurance coverage serves as primary policy for third party liability and physical damage to the vehicle. The vehicle owner must have public liability insurance in force with at least the minimum coverage required by state law. Vehicle owners are responsible for any deductible under the private auto policy.

When commercial air transportation is available but the individual elects to drive a personal vehicle, the total reimbursement for mileage and related expenses such as hotel parking may not exceed the cost of the most economical coach fare available (at the time that advance air transportation would have been purchased) and related expenses such as taxis/airport shuttles, mileage to/from the airport, and airport parking using the lowest daily parking rate. Documentation of the cost of such air fare must be submitted with the reimbursement form.

  1. Car Services/Taxis – If an individual has a business reason for utilizing a taxi or car service to/from the airport, reimbursement for the cost of the car service/taxi cannot exceed the cost that would have been incurred for mileage to/from the airport and airport parking for the trip using the lowest daily parking If a car service is used, the cost of the service should be directly billed to TCU by the service provider rather than the individual employee directly paying the service provider/driver.
    1. Ride-Sharing Services – If an individual chooses to use a ride-sharing service (such as Uber or Lyft) for business purposes, receipts are required for Premium/luxury options (such as UberBLACK, Lyft Lux or other VIP services) will not be reimbursed. Travelers cannot be reimbursed for Uber, Lyft                  or other ride-sharing credits/discounts utilized for payment by the individual.

     

    Combined Business and Personal Travel. When an individual combines business and personal travel, the University will reimburse the necessary expenses required to accomplish the business portion of the trip. A detailed explanation of expenses and allocations is required.

     

    Contributions or Donations. Due to its nonprofit tax status, TCU generally does not make contributions or donations to other universities or other nonprofit or charitable organizations. Such contributions generally do not meet the purpose of TCU’s tax-exempt status under IRS guidelines. Any such contributions or donations submitted on a reimbursement form will not be eligible for reimbursement.

     

    Credit Cards. Corporate credit cards are available to staff and faculty members who are required to travel extensively on University business. To acquire a credit card, the person must obtain approval from a vice chancellor or dean and sign the TCU Corporate Card User Agreement, acknowledging that they have read and understand the TCU Corporate Card Policy and Procedures. The Corporate Card is only to be used for TCU business purposes. Those authorized to have a University credit card must file an expense report for University business expenses and pay the credit card bill directly.

     

    Documentation. Original supporting documentation (not copies) is required for all reimbursements. The actual type of documentation required is described on the reimbursement form. According to the Internal Revenue Code, reimbursements made without the proper supporting documentation must be reported as taxable income to the employee. (Also see Shared Expenses.) The online Lost/Missing Receipt Form must be completed and approved to document individual missing receipts between

    $25 and $75. The approved form must be submitted with the employee’s TCU Reimbursement Form.

    In accordance with IRS rules, the business purpose of each expense on the reimbursement form must be clearly documented. This includes complete documentation for all meals provided for others (see Meals and Lodging) and other expenses. Reimbursement forms that do not contain complete documentation of the business purpose of the expense will be returned for further documentation before processing the reimbursement. The IRS requires that the

    business purpose of reimbursable expenses be documented in a manner that is clearly apparent to an outside auditor.

     

    Excess Baggage. Charges for excess baggage will be reimbursed only for transporting University materials or when there is extended travel on University business.

     

    Expense Advance. A faculty or staff member may request an “expense advance” for University related expenses in lieu of using personal funds. Travel advances for expenses such as hotel room charges, meals and airport parking that will not be paid by the employee prior to the trip being taken, can only be advanced within two weeks prior to trip departure. Other expense advances should not be requested to be received more than 30 days in advance of the time that the expense will be incurred. This advance will be charged to the individual’s employee account receivable (EAR) and must be cleared by the submission  of a properly completed reimbursement form. Any advance drawn in excess of the actual expenses incurred must be returned to the Financial Services Office within five (5) business days of the traveler’s return. The individual’s personal check or a copy of a TCU cashier’s receipt showing payment to the EAR must accompany the reimbursement form. An expense advance should not be requested for expenses that can be paid directly by the University (i.e., supplies and certain travel expenses that can be billed directly to the University, such as group transportation and lodging). Expense advances not settled within 30 days after the expense is incurred may be deducted from the person’s paycheck. Unsettled expense advances for terminating employees may be deducted from the final paycheck. Employees must sign the TCU Request for Travel Advance Form that acknowledges their understanding of these policies prior to disbursement of  the expense advance.

    Expense advances must be processed as follows:

    • Requests for expense advances must be pre- approved by the appropriate budget manager and submitted via email using the online Request for Travel Advance Form to the Financial Services Office at least five business days before the date the funds are
    • The detailed purpose of the use of any expense advance must be documented on the Request for Travel Advance A general purpose will not be sufficient.
    • All expense advances will be issued via direct deposit or check, unless the expense advance request specifies the need for
    • Expense advances are charged to the employee who signs for the
    • Any advance drawn in excess of actual expenses incurred must be returned to the cashiers in the Financial Services Office within five business days of the traveler’s return from a business trip (or within five business days of the time the expense is incurred).
    • Advances not settled within 30 days after the expense is incurred may be deducted from the employee’s
    • An advance should not be requested for expenses that can be paid directly by the

     

    Foreign Travel. Receipts for foreign travel must be converted into U.S. dollars. The applicable conversion rate and amount should be documented on the receipt or on the reimbursement form using the foreign currency calculator tool provided with the online form at www.xe.com/travel-  expenses-calculator/. In lieu of converting individual expenses, employees also may submit credit card statements that reflect the exact expense amount charged for foreign travel expenses.

     

    Gift Card Payments. Employees should not use gift cards for University business purchases. Employees will not be reimbursed for business expenses paid using gift cards as the form of payment.

     

    Gifts, Gift Certificates, Awards or Prizes. If employees are to be reimbursed for awards/prizes/ gifts or gift certificates given to others, a detailed list of the names of the award/prize/gift/gift certificate recipients, as well as a designation as to whether they are TCU employees or students, must be included as supporting documentation with the reimbursement form. The online Recipient Log for Awards/Gifts/Prizes is available to document the recipient information for reimbursements for awards/prizes/gifts/gift certificates. If the award/prize/gift/gift certificate is given to a TCU employee, the value of the award/prize/gift/gift certificate is subject to inclusion on the employee’s W-2 form and to federal income taxation. If the award/prize/gift/gift certificate is given to a TCU student, the value of the award/prize/gift/gift certificate may be reportable on Form 1099 for the student. Since the IRS specifies that gift cards and gift certificates are cash equivalents, employee reimbursements for these expenses must include a list of recipients, including full name of recipients, TCU ID number for employees or students (regardless of dollar value), and Social Security number for non-employees if over $100 value is provided to an individual recipient of a gift card or gift certificate. Gift cards may not be  purchased from the TCU Campus Store using TCU departmental requisition forms.

     

    Grant or Contract Expenses. If expenses are to be reimbursed from a grant or contract, a prior examination of the terms of that grant or contract should be made to determine if the expense is allowable. Reimbursements from grants or contracts must comply with applicable TCU reimbursement policies. If the terms of the grant or contract are more restrictive than TCU’s policies, the terms            of the grant or contract will apply to the reimbursement.

    Travel Funded by Federal Grants – Title 49 U.S. C 40118, commonly referred to as the “Fly America Act,” requires all federal travelers to use U.S. air carrier services for all air travel and cargo transportation services funded by the U.S. government. All flights (domestic and international) supported with federal funds must be taken

    on U.S. flag air carriers, regardless of cost or convenience, unless an exception as listed in the Federal Travel Regulation (FTR) is authorized. One exception to this requirement is transportation provided under a bilateral or multilateral air transport agreement (Open Skies Agreements found on the Department of State’s website), to which the U.S. government and the government of a foreign country are parties, and which the Department of Transportation has determined meets the requirements of the Fly America Act. Some other exceptions include:

    • No S. flag air carrier service on a particular leg of our route
    • S. flag air carrier involuntarily re-routes traveler on a foreign air carrier
    • Use of a S. flag carrier on a nonstop flight between

    U.S. and another country extends travel time by 24 hours or more

    • Service of a foreign air carrier is three hours or less, but the use of a S. flag carrier doubles travel time
    • Use of a S. flag carrier increases the number of aircraft changes outside the U.S. by two or more

     

    Gratuities. Reimbursements for gratuities generally should not exceed 15%-20% of the meal or service, depending on the circumstances (such as the size of the group for a meal reimbursement). Explanations should be provided for gratuities that exceed 25%.

     

    Group Travel. Direct billing should be set up with vendors whenever possible so that the vendor bills TCU directly for group travel goods or services. Group travel expenses, including deposits, should not be paid on personal credit cards or with other personal funds when direct billing can be established for TCU.

     

    Hotels and Alternative Lodging Services. The detailed portion of a bill for lodging, including hotel meal receipts and other itemized charges, must be submitted with the employee’s reimbursement form. The lodging bill must indicate that the balance has been paid prior to reimbursement. Any room upgrades using rewards/miles/credits are considered a personal expense and are not reimbursable. Additional procedures are outlined in the Meals and Lodging section.

    Home Sharing/Airbnb, VRBO, and alternative (non- hotel) lodging services must receive advance written approval from the TCU Risk Management Department prior to being booked for TCU business purposes. An alternative lodging service should not be used unless it is the most economical option available for the business purpose of the travel. Alternative lodging services are only available to faculty/staff, and should not be used when students are in the traveling party. Any lodging agreement should be booked in the individual traveler’s name rather than the University’s name since the individual is choosing this method of lodging and is responsible for liability associated with the use of such services. A detailed receipt that itemizes charges and that indicates payment of the

    balance is required for reimbursement. Travelers should check that such receipts are available before booking through these services.

    The number of persons staying in the alternative lodging unit may not exceed the number allowed by the owner/lessor. For group travel, individual rooms with individual locks on each door must be provided for each traveler staying in the alternative lodging unit.

     

    Internal Revenue Compliance. The Financial Services Office will insure that TCU’s travel expenditure and reimbursement policies, procedures, and report forms are maintained in such a way as to qualify as an “Accountable Plan” as defined by the Internal Revenue Service. Periodic modifications to the reimbursement policy and forms will be made, as necessary, to insure that favorable tax treatment is obtained in accordance with the IRS Code.

     

    Meals and Lodging. Faculty and staff will be reimbursed for reasonable meal and lodging expenses incurred in connection with University business when filed on a reimbursement form. Snacks are not considered for reimbursement in addition to regular meals. The  University will not reimburse excessive expenses if, for personal reasons, the individual elects to dine or stay at a premier establishment. When expenses for meals and lodging appear excessive, the person may be requested by the Financial Services Office or reviewing party to justify the perceived excess. The detailed portion of a bill for lodging and itemized meal receipts including hotel meal receipts, must be submitted with the reimbursement form. Meals provided for others, or group meals, must also be reported separately on the reimbursement form. When being reimbursed for meals for others, the specific  business purpose of the meal and the names, titles, and business relationship of all people attending the meal must be documented on the reimbursement form. TCU reimburses meals and lodging “per receipt.” However, budget managers may establish more restrictive limits for acceptable levels of expenditure reimbursement. Per diem meal reimbursement plans for departments whose employees travel extensively must be approved by the Financial Services Office. In such cases, the per diem meal amounts will not exceed federal rates established by the General Services Administration for travel within the United States or by the U.S. Department of State for foreign travel. If a per diem meal reimbursement plan is being utilized, reimbursements will be made using the applicable per diem rates rather than actual receipts for personal meals. Employees cannot utilize both per diem rates and actual receipts for personal meals. However, receipts are required when reimbursing group meals for business purposes.

    If meals are included in conference registration fees or other fees paid by TCU, the University will not separately reimburse employees for the same meals if the individual chooses to purchase a separate meal, unless the specific business purpose of the separate meal is documented.

     

    IRS rules allow for nontaxable reimbursement of meals only in conjunction with overnight business trips.

    Reimbursements for personal meals incurred in conjunction with non-overnight business trips are not reimbursable and subject to inclusion on the employee’s W-2 form and federal income taxation if the business purpose of the meal is not appropriately documented on the reimbursement form.

    IRS rules allow for nontaxable reimbursement of local lodging expenses only when the expenses are for a  business purpose and necessary for full participation at a business meeting or conference. In addition, IRS rules  state that the employer must require the employee to  remain at the activity or function overnight and the lodging must not be lavish or extravagant or provide significant personal pleasure, recreation, or benefit. Reimbursement of such local lodging expenses cannot exceed five calendar days and cannot recur more than once per quarter.

     

    Mileage Reimbursements. Reimbursement for the expense of using a personal vehicle for University travel will be limited to the authorized mileage rate in effect on the date of travel. Mileage reimbursement is not allowed for commuting between the individual’s home and normal worksite on scheduled workdays. Mileage reimbursement for use of a personal vehicle will be allowed from/to the individual’s home to/from the airport or other business travel destination for travel on unscheduled workdays (such as weekends). For travel during scheduled workdays, mileage reimbursement will be allowed from/to the individual’s TCU worksite to/from the airport or other business travel destination. The mileage reimbursement cannot exceed the actual number of miles driven to/from the airport or other business travel destination, for example if the individual’s home is closer to the airport or business travel destination than the individual’s TCU worksite. If the traveler chooses to have someone drive them to/from the airport rather than parking at the airport, round trip mileage to/from the airport will be reimbursed when that mileage is submitted without any parking charges.

    However, the additional mileage reimbursement cannot exceed the cost that would have been incurred for airport parking for the trip using the lowest daily parking rate.

    When commercial air transportation is available but the individual elects to drive a personal vehicle, the total reimbursement for mileage and related expenses such as hotel parking may not exceed the cost of the most economical coach fare available (at the time that advance air transportation would have been purchased) and related expenses such as taxis/airport shuttles, mileage to/from the airport, and airport parking using the lowest daily parking rate. (See Section B of Automobile Travel for additional information.)

    Individuals must document the business purpose of the travel to support mileage reimbursements. The to/from destinations, as well as the date and number of miles traveled, must be documented for each individual mileage reimbursement claim.

    Non-Reimbursable Travel Expenses. Expenses that are not directly related to or required for official University travel but incurred for the personal use or convenience of the traveler will not be reimbursed (e.g., personal entertainment such as pay TV movies or magazines and newspapers; first or business class passage instead of coach or economy; excessive personal phone calls; etc.). Trip insurance, airline club memberships, TSA travel registration and cabin upgrades will not be reimbursed.

    TCU will reimburse additional reasonable costs for preferred seat options within coach. The University does not reimburse for the use of personal airline miles for business travel.

     

    Payments for Services. Employees should not pay other individuals or vendors for services performed on behalf of TCU. Payments for services must be made directly by the TCU Accounts Payable Department in the Financial Services Office and typically require a contract for payment. If it is absolutely necessary for an employee to pay an individual for non-contracted services performed on behalf of TCU, the employee must obtain a signed receipt from the individual and provide the name and social security number of the person receiving payment for the services as supporting documentation with the employee’s reimbursement form. The payment for services will be subject to Form 1099 reporting by the Accounts Payable Department.

     

    Sales and Occupancy Tax. The University is exempt from Texas sales tax. Faculty and staff should review expenses as they are incurred to verify that sales tax has  not been assessed. In the case of hotel taxes, the University is exempt from Texas hotel occupancy tax. The   University is not exempt from the city portion of the hotel occupancy tax. Although not required to do so, some other states also may honor the University’s exemptions.

    University departments can request the Financial Services Office to send the University’s Texas Sales Tax Exemption directly to vendors and the Texas Hotel Occupancy Tax Exemption directly to hotels located in Texas by submitting the online Tax Exemption Certificate Request Form to Financial Services.

     

    Shared Expenses. When expenses of an individual or activity are shared by TCU and any other entity, detailed explanations of expenses and allocations are required. In a shared expense situation, copies of supporting documentation are acceptable if the original documents are not available. It must be stated which entity received the originals. The total reimbursement from TCU and all  other sources should not exceed the cost of the activity.

     

    Travel Expenses as Income. Any travel advance not cleared in a timely manner as required by the IRS must be reported by TCU as additional compensation on the employee’s W-2 form.

    Traveling with Companions. In general, the expenses of a spouse, family member or others accompanying the business traveler are not reimbursable unless such travel is for a specific, pre-approved business purpose on behalf of TCU.

    TCU will not reimburse spouse’s travel expenses when a spouse or other person attends a meeting or conference and has no significant role or performs only incidental duties. Such attendance does not constitute a valid University business purpose.

    When a spouse who attends a function has a significant role in the proceedings such as direct responsibility for planning, production and oversight of official events or activities, this constitutes a bona fide University business purpose. In addition, attendance as a business representative of University at a professional conference or function, or significant involvement in fundraising activities are also considered bona fide University business purposes but must be properly documented and approved  in advance of the travel for reimbursement by the University. Reimbursable spousal travel must be pre- approved by the appropriate Vice Chancellor or Chancellor prior to incurring expenses. Upon approval, TCU will reimburse the business traveler for the spouse’s non- personal expenses directly resulting from travel on University business. Travel for spouses should not be

    charged to TCU accounts with travel agencies unless pre- approval for the business purpose of the spousal travel has been documented. Such written pre-approval must be attached to any travel agency invoices or employee expense reimbursement forms.

    Travel by a spouse of an employee that does not serve a bona fide business purpose should be paid for by the employee or spouse individually. Travel that is inadvertently incurred by the University and is not determined to be a bona fide business purpose must be reimbursed to the University by the employee or spouse individually. Payroll and the Financial Services office will evaluate any spousal travel that is paid for by TCU to determine whether the payment is taxable for federal income tax purposes. If deemed taxable for federal income purposes, these amounts will be included in the employee’s W-2 in accordance with Internal Revenue Service procedures.

    When being reimbursed for meals for others, the specific business purpose of the meal and the names, titles, and business relationship of all people attending the meal must be documented on the reimbursement form.