1. Reimbursements

2. Session Topics
Basics of University of Delaware policy related to reimbursements
When to use a reimbursement request
Clarifying per diem calculation
Allowable moving expenses

3. UD Operates Under an IRS “Accountable Plan”
Expenses must have been paid or incurred while performing services as an employee
Employee must adequately account to the employer for these expenses within a reasonable time (UD requires itemized receipts for expenses over $25)
Employee must provide detailed information on the expenses, including date, time, place, amount, names of attendees, and business purpose for the expense
Employee must return excess reimbursements within a reasonable and specific period of time

4. Benefits of an Accountable Plan
Reimbursements are not reported and taxed as income
Full amount of expense is reimbursed rather than partial amount as a tax deduction
Funds received days after reimbursement approval rather than annually

5. When is a Reimbursement Appropriate?
Reimbursements should be used primarily for out of pocket travel expenses
Reimbursements for goods should be rare and incidental
The majority of procurement purchasing should be made with a UD Credit Card or a purchase order
Reimbursements may be made for moving expenses in accordance with IRS Publication 521

6. Relax and enjoy the view.
Be Prepared….
Relax and enjoy the view.

7. And stress over the details…
Wing It…
And stress over the details…

8. Travel expenses that are frequently charged to the UD Credit Card:
Reservations for airfare, train, rental car, and shuttle service
Reservations for lodging
Conference registration fees
*Please verify the accuracy of reimbursement requests by comparing submitted requests with travelers’ UD Credit Card statements.

9. Typical Expenses for Reimbursement
M&IE per diem, meals
Tolls, parking, mileage
(IRS standard mileage rates)
Miscellaneous Tips
Moving Expenses
Miscellaneous out of pocket expenses
*Reimbursements should be submitted no later than 30 days after end of travel.

11. Need To Know - Per Diem
UD reimburses on a per diem rate basis (for meals and incidentals only, not for lodging)
Know your destination’s per diem rate before travel
Per diem is calculated as a total allowance for the entire trip
First/last days of travel reimbursed at 75% daily rate
Meals included in conferences are deducted from the per diem allowance
Reimbursements for direct meal expenses are capped at the amount of the total per diem allowance

13. Dr. Smith will arrive on 1/5/18, and return on 1/10/18
Dr. Smith - Historical Architecture in the US Conference 1/6/18-1/10/18 - Boston, MA
Dr. Smith will arrive on 1/5/18, and return on 1/10/18
2 travel days (1/5/18, 1/10/18) and 4 full days (1/6/18-1/9/18)
Travel City
M&IE Total
Full Day Rate
Continental Breakfast
or Breakfast
Lunch
Dinner
Incidental Expenses
Boston/Cambridge
$69
$16
$17
$31 $5
If no meals are provided, the total per diem allowance for Dr. Smith’s trip will be $
2($69*.75) + 4($69) = $310.50
If the conference provided breakfast for all five days, lunch for four days and one dinner, the total per diem for this trip would be $ (minus $80 for breakfast, $60 for lunch and $31 for dinner)
$ – [5($16) + 4($17) + $31] = $131.50
If Dr. Smith will also host a business dinner on 1/7/18, and use their UD Credit Card to pay for the meal, we would now deduct another $31 from the per diem leaving a total of $ as reimbursable per diem for the trip.
$ $31 = $101.50

14. Unallowable Travel Expense Examples:
Gym fees or spa treatments
Movies
Laundry services
Newspapers and magazines
Travel expenses for companions not performing a necessary function in connection with bona fide business purpose of trip

16. Moving Expense Guidelines
Storage of personal goods for 30 days before OR after move
Travel expenses for personal goods and members of household
one way, one time (flight, moving truck rental, gas for moving truck, lodging during travel, moving services, packing supplies)
No reimbursement of travel meals
No reimbursement for house hunting expenses
IRS standard moving mileage rate is $.17/mile
Money saving ideas are not always allowable (travel and expenses for family helpers, multiple trips in personal vehicle)
Send new hires link to IRS Publication 521 and contact information for Procurement Services:
(302)

17. Other Reimbursement Situations
Non-UD employees:
Use Request for Payment to Individual webform
W-9 or W-8 form required
Federal withholding tax required
Non-UD employees who are not US Citizens:
Billing for Professional Services (including travel reimbursement):
Use Requisition/Vendor Payment Request webform

19. Dr. Smith’s conference provides breakfast. Dr
Dr. Smith’s conference provides breakfast. Dr. Smith has signed up for a yoga class at the hotel, and will be unable to partake in the provided breakfast before the morning conference session starts. Must Dr. Smith deduct breakfast from their calculated per diem allowance?
Yes No
*If a traveler is unable to attend a provided meal due to a bona fide business conflict, the meal does not need to be deducted from the per diem allowance. The business conflict should be detailed in the traveler’s per diem/meal reimbursement request.

20. Dr. Smith’s conference provides breakfast and lunch. Dr
Dr. Smith’s conference provides breakfast and lunch. Dr. Smith chooses not to partake in the meals, and instead purchases outside meals and grocery items. May Dr. Smith claim the full per diem allowance since they did not participate in the provided meals?
Yes No
*Travelers with specific dietary needs should contact the conference host to inquire about dietary accommodations. If the host is unable to accommodate the traveler’s needs, the traveler should note this on their per diem/meal reimbursement request.

21. Which of the following hotel expenses are reimbursable
Which of the following hotel expenses are reimbursable? Choose all that apply.
In-room movies and minibar items
Wifi and resort fees
Fitness center access and classes
Room service and hotel restaurants
*If a traveler is requesting reimbursement for direct expenses, and takes some meals in the hotel, these expenses should be broken out into separate expense lines in their reimbursement request.

22. Which of the following moving expenses are not reimbursable
Which of the following moving expenses are not reimbursable? Choose all that apply
Hotel stay for one night after packing previous residence and one night prior to moving into new residence
Meals purchased during move
Storage for personal belongings for 30 days before or 30 days after move
Return flight for family member helping move
Mileage for second trip to move belongings
House hunting expenses

23. Reimbursements Questions? Kathy Roeder & Margot Martin
or udel.edu or