Doc. T92-031, Appendix C, as amended, Passed by the Board of Trustees on June 3, 1992 Latest revision: December 15, 2021, I. Purpose, Stewardship, transparency and integrity of funds entrusted to the University by various constituencies is vital. Therefore, this policy has been developed to clarify the requirements for Business Expenses made on behalf of the University and Travel Expenses related to University travel. The Policy outlines provisions and requirements for fiscal compliance with federal and state law, Internal…, II. Introduction, The Business and Travel Expense Policy applies to Business Expenses and Travel Expenses incurred by a Duly Authorized University of Massachusetts employee, student, Trustee, Special State Employee, per MGL c. 268A, or associate who incurs Travel Expenses in the process of conducting University Business irrespective of the method of payment and source of funds. Specific criteria defining Business…, III. Definitions, Approver:, University employee, often a manager or supervisor, who is Duly Authorized to approve business or travel expenses for employees within their line of supervision or area of management responsibility., Business Expense:, Costs incurred by a duly authorized University of Massachusetts employee, student, Trustee, Special State Employee, per MGL c. 268A, or associate in the process of conducting University Business, or necessary and within their scope of employment, irrespective of the method of payment and source of funds., Duly Authorized:, Approved by or with the authorization of supervisor or appointing authority per Policy, Standard and campus procedures., Travel Expense:, business expenses incurred by Traveler on University Travel., Traveler:, Duly Authorized employees, Trustees and non-employees (including without limitation speakers, lecturers, students, visiting professors, candidates for University employment, guests etc.) whose travel expenses for University Travel will be paid for or reimbursed by the University regardless of source of funds., University Business:, Any activity, practice, commerce, trade, service, research, education, etc. in furtherance of the University’s mission and functions., University Travel:, See University Travel Policy for definition., IV. Policy Statement, Business and travel expenditures must be necessary business or travel expenses of the organization, be directly related to the University’s goals and mission, and be an allowable charge to the funding source or sponsor. Business expenses and travel expenses must have a clear and documented business purpose. Business expenses and travel expenses must be reasonable, allowable, and allocable under…, V. Standards, The President, in consultation with the Senior Vice President for Administration and Finance, Chancellors and Vice Chancellors for Administration & Finance, will issue administrative standards to implement this policy. The administrative standards will provide ability for campuses to define campus-specific exceptions within the standards with the approval of the Chancellors and the President…
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(Effective January 1, 2024) These administrative standards (“Standards”) pertain to the University of Massachusetts Business and Travel Expense Policy (Doc. T92-031, Appendix C, as amended) (the “Policy”). In accordance with the Policy, these Standards apply to business expenses and travel expenses incurred by a duly authorized University of Massachusetts employee, student, Trustee, or associate…
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A. Applicability, These Standards set forth the processes and procedural rules to Business Expenses and Travel Expenses as defined in and governed by the Business and Travel Expense Policy (Doc. T92-031, as amended). All definitions in the Policy are applicable to terms in these Standards. The process and procedural rules for Chief Executive Officer travel authorization and submission of business and travel…, B. Definitions, Approver:, University employee, often a manager or supervisor, who is Duly Authorized to approve business or travel expenses for employees within their line of supervision or area of management responsibility., Business Entertainment:, Tickets for events for the entertainment of institutional donors, alumni, guests, and visitors. In all cases the expenses must be shown to benefit the mission of the institution or directly support its programs., Business Meeting, (“business meeting” or “business meal”), :, a gathering to discuss University Business, such as recruitment or advancement, or to host a distinguished guest., Campus Events:, University/campus events qualifying under IRS Publication 15-B, “Employer’s Tax Guide to Fringe Benefits”, as having a substantial business purpose, such as recognition/morale activities, public relations, development/fund-raising events, conferences/retreats/seminars, and activities in conjunction with various ceremonial and official events. These events may include food and beverage and be…, Campus Meetings & Committees:, Expenses for meetings of regular University/campus committees which may involve only employees, and which are documented to be part of a working session, or result because of schedule conflicts or other unavoidable circumstances, and are solely for the benefit of the institution., Cell phone or mobile device:, For the purposes of these Standards, this includes but is not limited to portable communication devices such as smartphones (iPhones, Androids), hotspots, or other portable wireless device issued by the University to an employee for the purpose of providing internet access, cellular services, video communication and/or voice communication., Contribution:, a gift or payment to a charitable organization., De Minimus Limits:, In accordance with the IRS, any property or service for which, considering its value and frequency with which it is provided, is so small that IRS reporting would be unreasonable or impracticable. The University observes $100 as the de minimus limit for non-cash gifts., Duly Authorized:, Approved by or with the authorization of supervisor or appointing authority per Policy, Standard and campus procedures., Employee Achievement Award:, Item of tangible personal property that is: Transferred by an employer to an employee for length of service achievement or safety achievement. Awarded as part of a meaningful presentation, and Awarded under conditions and circumstances that do not create a significant likelihood of the payment of disguised compensation., Gift:, A cash or non-cash item given as a gesture of goodwill or appreciation., Gift Card:, Certificate or card (in electronic or hard copy format) which contains a specific monetary value. Some gift cards are redeemable for cash (“cash gift cards”), and other are redeemable only for tangible property/goods from a retailer (“retail gift cards”) provided the card explicitly states it cannot be redeemed for cash. Examples of Cash Gift Cards: Anywhere/anytime cash such as Visa, American…, Non-Cash Item:, A gift of tangible personal property, such as UMass merchandise, clock, chair, etc., Non-travel Purchases:, Purchases made through BuyWays (preferred) to support business operations or made with University bank card (secondary); exceptions for non-travel out-of-pocket reimbursement may be granted., Professional Dues and Subscriptions:, The University, at the discretion of each campus, may pay for employee membership dues to professional organizations and subscriptions to professional journals or newspapers if they are appropriate for the individual's position and duties and if the membership or subscription benefits the university. Departmental coordination of subscriptions is encouraged to avoid duplication. Dues and…, Raffle or Door Prize:, a prize awarded by lottery to the holder of a ticket purchased or distributed at a function or event., Recruitment, Soliciting Donors, and Hosting:, Expenditures for the purpose of recruiting potential employees and students, soliciting prospective donors or sponsors, and hosting official guests when necessary for the conduct of University/campus business., Tangible Personal Property:, Personal property that can be felt or touched, and can be physically relocated, and can be used or consumed. It does not include (a) cash, cash equivalents, gift cards, gift coupons, or gift certificates (other than arrangements conferring only the right to select and receive tangible personal property from a limited array of such items pre-selected or pre-approved by the employer), or (b)…, Travel Expenses:, Business expenses incurred by Traveler on University Travel., Traveler:, Duly authorized employees, Trustees, and non-employees (including without limitation speakers, lecturers, students, visiting professors, candidates for University employment, guests etc.) whose travel expenses for University Travel will be paid for or reimbursed by the University regardless of source of funds., University Business:, Any activity, practice, commerce, trade, service, research, education, etc. in furtherance of the University’s mission and functions., University Event, (“event” or “University-sponsored event”), :, an event, other than academic classes scheduled as part of the curriculum, that is held in a University building or outdoor space on the University campus or is officially sponsored by the University at an off-campus location. A University event must also be sponsored by an officially recognized University department or organization and must be in keeping with the University’s mission., University Travel, , for the purpose of these Standards, is defined as follows: Travel in the course and scope of employment at the University. Travel financed, in full or part, through UMass funding, scholarship, or sponsorship. Travel sponsored, arranged, endorsed, promoted, or administered by the University, or by University faculty or staff. Travel directly related to a University-sponsored grant or contract., Valid Business Reason:, includes activities such as recruitment, advancement, hosting a distinguished guest, and certain other University Business.
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1. Introduction, This Section details allowable expenditures and non-allowable expenditures., 2. Allowable Expenditures, The following are examples of the types of expenditures that may be reimbursed subject to the Policy: Campus Events Campus Meetings & Committees Business Entertainment Recruitment, Soliciting Donors, and Hosting Non-travel Purchases Professional Dues and Subscriptions, 3. Non-Allowable Expenditures, The following are examples of the types of expenditures that are not allowable or reimbursable: Excessive or extravagant costs. Political contributions. Personal violations or fines including speeding or parking tickets. Gifts or any type of compensation to University employees, other than those provided through official recognition programs approved in accordance with the Approval Matrix in…, 4. Approvals, The approval requirements for reimbursement of allowable expenditures are outlined in the Approvals section of these Standards. See Section 1.08., 5. Exceptions, Exceptions to non-allowable expenditures can be requested per the guidelines outlined in Section 1.08 of these Standards., 6. Resources, UMass Chan Medical School Moving Expense Guidelines (for UMass Chan employees only).
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1. Introduction, This Section outlines the overall guidelines, allowable expenditures, and non-allowable expenditures related to non-travel food and beverage business expenses. Travel-related food and beverage expenditure guidelines are outlined in Section 1.06., 2. Overall Guidelines, Per IRS guidelines, documentation for all business meals and entertainment functions must include a statement of business purpose and a list of attendees, regardless of the mode of payment. Business expense documentation requirements are detailed in Section 1.08. Food and beverage expenditures must be reasonable and appropriate to the purpose and nature of the event (see Maximum Cost Guidelines…, 3. Allowable Expenditures, Meals for employee-only business meetings are allowed with an extended agenda such as trainings, workshops, and retreats, or to support emergency operations, or as allowed in collective bargaining agreements. Light refreshments (coffee, soda, and other non-alcoholic beverages; pastries, cookies, fruit, snacks, or similar) are allowed for employee-only business meetings and seminars (events) that…, 4. Non-Allowable Expenditures, Departmental non-business meals and dinner celebrations or other non-incidental food and beverage expenses that involve only University employees and not external business guests are ordinarily not permissible expenses unless special circumstances exist, and the expenditure is pre-approved in accordance with Section 1.08. Meals provided as a matter of personal convenience. Alcohol purchased with…, 5. Approvals, The approval requirements for food and beverage business expenses are outlined in the Approvals section of this standard. See Section 1.08., 6. Exceptions, Exceptions can be requested per the guidelines outlined in the Exceptions section of this standard. See Section 1.08., 7. Maximum Cost Guidelines, Maximum per person rates for non-travel business meals. Guidelines will be periodically reviewed and updated. Rates are NOT inclusive of tax and tip. Breakfast Lunch Dinner $22.50 $37.50 $70.00, 8. Hospitality and Events Services Resources, Amherst Chan Dartmouth Lowell
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1. Introduction, This Section outlines the overall guidelines, allowable expenditures, and non-allowable expenditures related to the purchase of alcohol during non-travel related business meetings and University events. Travel-related food, beverage and alcohol expenditure guidelines are outlined in Section 1.06., 2. Overall Guidelines, The purchase of alcoholic beverages is highly discouraged; however, there may be a Valid Business Reason to purchase alcoholic beverages. If there is a Valid Business Reason, the expense is reasonable, and the purchase adheres to this standard, the purchase of alcoholic beverages may be allowable. Prior approval is required for the purchase of alcoholic beverages for University events. The…, 3. Allowable Expenditures, The purchase of alcoholic beverages is an allowable expense when there is a Valid Business Reason for the purchase during a Business Meeting/meal, at on-campus University Events, or at off-campus University Events. The purchase of alcoholic beverages during a Business Meeting/meal must be reasonable and be served in conjunction with food and non-alcoholic beverages; reasonable cost is defined as…, 4. Non-Allowable Expenditures, The purchase of alcoholic beverages at events or meetings that do not have a Valid Business Reason to provide alcohol. The purchase of alcoholic beverages made without prior approval for events or approval for business meals. The purchase of alcoholic beverages that exceed reasonable cost unless an exception is granted; reasonable cost is defined as 25% or less of the total bill (or a single…, 5. Approvals, The approval requirements for alcohol expenses are outlined in Section 1.08 of these Standards., 6. Exceptions, Exceptions can be requested per the guidelines outlined in the Exceptions section of this standard. See Section 1.08.
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1. Introduction, This Section details allowable and non-allowable expenditures and reimbursements associated with personal vehicle use for business purposes., 2. Overall Guidelines, The University reimburses mileage associated with personal vehicle use for business purposes at the current federal (IRS and GSA) mileage reimbursement rate. The federal mileage rate is set each calendar year and applies to miles traveled during that calendar year. Mileage reimbursement rates are inclusive of fuel, vehicle maintenance, towing, repairs, tires, depreciation, and insurance costs.…, 3. Allowable Expenditures, Mileage associated with personal vehicle use for business purposes provided the most direct route is taken. Necessary and reasonable costs for parking, tolls and fees for ferries, bridges, and tunnels., 4. Non-Allowable Expenditures, Commuting expenses between home and the primary work location. Personal vehicle expenditures associated with fuel, maintenance, towing, storage, repairs, tires, depreciation, and insurance even when the personal vehicle is used for business purposes. Mileage reimbursement rates are inclusive of these costs. Mileage associated with routes that are not the most direct route between locations.…, 5. Approvals, The approval requirements mileage reimbursement is outlined in the Approvals section of this standard. See Section 1.08., 6. Exceptions, Exceptions can be requested per the guidelines outlined in the Exceptions section of this standard. See Section 1.08.
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1. Introduction, This Section details allowable and non-allowable reimbursements associated with cell phone service and usage. Please refer to campus policies regarding how to properly procure a mobile device and/or cell service or UITS policies and procedures for information on the issuance of and governance associated with distribution and use of University cell phones and mobile devices., 2. Overall Guidelines, The University may issue an employee a cell phone or mobile device when there is a business need for the employee to use the cell phone or device frequently in the performance of their job. Valid business reasons for cell phones include but are not limited to: Employer’s need to contact the employee for work related emergencies. Employee job responsibilities including but not limited to providing…, 3. Allowable Expenditures, Service charges associated with use of a personal cell phone by an employee who has not been issued a cell phone or mobile device by the University and is required to use their personal device for a University Business purpose, is allowable only when an exception is granted., 4. Non-Allowable Expenditures, Cell phones which are not procured through information technology departments. Services charges associated with a personal cell phone of an employee who has been issued a cell phone or mobile device by the University. Costs associated with service charges for family members and non-employees. Costs associated with downloading and/or using non-approved fee-based services on a University-issued…, 5. Approvals, The approval requirements for cell phone and mobile device use and reimbursement are outlined in the Approvals section of this standard. See Section 1.08., 6. Exceptions, Exceptions can be requested per the guidelines outlined in the Exceptions section of this standard. See Section 1.08., 7. Resources, Amherst Cell Phone Guidelines Lowell Cell Phone Guidelines UMass Chan Cell Phone Guidelines
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