Travel And Business Expense Reports (TABERS) • Used for requesting reimbursement for employees’ out-of-pocket expenses incurred while traveling on University business. • TABERs are subject to disclosure under the Open Public Records Act. They are also subject to examination by various state and federal authorities. • Each day randomly selected TABERs are sent to the RU Auditing Dept for review. If any issue is found during this review an official letter is sent to the dept that highlights the situation. And it is at this point that this requirement must be applied to all future TABERs.
TABER explanation and justification: • Must be a business reason • Must be fully descriptive and transparent • Must explain how the expenditure(s) relate to the achievement of the program objectives and outcomes • At times it is necessary to “justify” individual expenses • Late TABERs must include a detailed justification for lateness • Conference agendas must be included with all reimbursement requests.
TABER explanation and justification: • Sample Justifications: • NO - Attended NIPS • YES - Conference attendance to NIPS held in city/state/country on dates. I presented a paper name of paper. NIPS helps to foster the exchange of research on neural information processing systems in their biological, technical, mathematical, and theoretical aspects. This is directly related to the project research on this NSF grant that is supported by my advisor, advisor name.
TABER explanation and justification: • Regardless of funding source, only reasonable, appropriate and necessary travel and business expenses are reimbursable. • RAN • Reasonable – means that cost of the goods or services are not excessive. • Appropriate – means that the expenditure is consistent with objectives of the program, project or task. Appropriate also means that the expenditure is allowable under the terms and conditions of the underlying funding source and/or policies established by the University. Please note that these University policies also include the details included in the letters from the auditing dept. • Necessary means that the expenditure is required to achieve the expected goals or outcomes of the program, project, or task.
General Updates • All foreign travel must be in compliance with the Fly America Act. See Business Office website for further detail. • Itemized meal receipts showing proof of payment are required for all meals. • Proof of payment is required for all expenses. • Proof of payment must accompany a lost receipt form. • For multiple trips on a single TABER, each trip must include a detailed business justification with required backup (we recommend each trip to be itemized on separate pages).
Itemized Requirements • Detail of the business reason or purpose for the expenditure, Clear explanations. • Itemization and all original receipts for every expense. • Original signature of the individual traveler requesting reimbursement, and • Advanced permission from faculty through email with the project name and reason for travel is required for the TABER. • Traveler must submit the expense report within 60 days. • Requests over 60 days require an expanded late justification with approval by faculty advisor.
Reimbursable Travel Expenses • Commercial Air • University will reimburse only for coach class tickets aboard a regularly scheduled commercial carrier. • Air Travel must use a U.S. carrier. • For reimbursement of airline ticket purchases, proof of payment for the airline ticket. Boarding passes when possible are to be submitted with the TABER. • For air travel combined with personal travel, see the Business office prior to trip.
Reimbursable Travel Expenses (cont’d) • Lodging Reservations • The trip must be more than 100 miles one-way. Exceptions must be approved, explained and included in the reimbursement request and attached to the TABER. • When sharing a room, travelers must pay their own portion. • The original receipted hotel bill must itemized the expenses and must specify rate, date(s) of stay • Proof of Hotel payment must be attached to TABER. • Unallowable expenses such as movies, alcohol, bottled water, etc must be deducted.
Reimbursable Travel Expenses (cont’d) • Ground Transportation • Includes from the traveler’s home, or from their work site to the airport, bus, or train station @31 cents per mile. • Receipts must show amount and the date of service. • Rental cars are not allowed. • Mileage costs must include mileage calculation.
Reimbursable Travel Expenses (cont’d) • Employee Meal Expenses (2 options) • Option 1) Reimbursement for itemized meal receipts up to $60 per day. • Only submit itemized original receipts with proof of payment. • Do not seek reimbursement for a meal that is included in travel, such as hotel breakfasts or meals provided at a conference. Conference agenda is required to substantiate meals provided at conference. • Individual meal expense must be a reasonable portion of the $60/day option.
Reimbursable Travel Expenses (cont’d) Employee Meal Expenses: Option 2) Meal allowance – no receipts: $30 per day reimbursement or $50 per day from major city chart on travel web site • Must be pre-approved by faculty advisor. • Must be prorated for any day meals are provided at a conference. • This option must be used for entire trip. • Prorated daily allowance for departure and arrival times on travel dates. • CBIM students are not allowed to use this option.
Reimbursable Travel Expenses (cont’d) • Percentages to be applied to meal per diem rate when a meal is provided at conference: breakfast 20% lunch 20% dinner 60%
Reimbursable Travel Expenses (cont’d) • Employee Meal Expenses: • % of meal per diem for departure date • 12:01 am to 7:00am 100% • 7:01am to 1:00pm 80% • 1:01pm to 7:00pm 60% • 7:01pm to 12:pm 0%
Reimbursable Travel Expenses (cont’d) • Employee Meal Expenses: • % of meal per diem for arrival or return date • 12:01 am to 7:00am 0% • 7:01am to 1:00pm 20% • 1:01pm to 7:00pm 40% • 7:01pm to 12:pm 100%
Business Expenses (Small Equipment under $500) • Only allowed with prior faculty written approval sent to the Business Office for prior review. • UNDER $500 small goods and services for emergency purposes • All violations must be sent to purchasing dept for one time approval if appropriate • Must use purchase orders for goods and services over $500 thru CS Business Office
Examples of Noncompliance • Missing the reason or business purpose for the reimbursement. • Approving of TABER by subordinates. • Failing to provide receipts for all expenses • Expenses that are not Rutgers business-related. • Charging alcohol. • Meals included in the cost of conference/meeting fees • Charging a higher per mileage rate for use of personal car than allowed by the University. (Currently, the mileage rate is 31 cents per m) • Seeking reimbursement for mileage and gas expense concurrently. • Seeking reimbursement for a spouse or family member’s travel costs
Expense Report References • Business Office Webpage www.cs.rutgers.edu/resources/administrative/ • Regulations and Procedural Manual • 40.4.1 Travel, Travel Incidentals and Meal Expense Policy • 60.1.6 Policies and Procedures Concerning Employee Relocation • Travel Website www.rutravel.rutgers.edu • Email, Call, or Visit the Business Office: Maryann, Elkanah, Regina or Naomi (if CBIM student)