Overview

Business Expense and Time Reporting Standards apply to business expenses incurred by the President or any Chancellor of the University of Massachusetts who incurs business expenses in the process of conducting University business in addition to the process to approve leave time for the Chancellors. Quarterly reporting requirements are detailed below. The essence of this Standard is to capture travel and entertainment expenses incurred by the President and the Chancellors and other expenses that can be viewed as personal in nature. Other areas of the Administrative Standards for Business and Travel Expense Policy not addressed in the Administrative Standards for Chief Executive Officer Business and Travel Expense and Time Reporting are applicable to Chief Executive Officers

Specific Criteria

  • There will be one annual authorization for domestic Travel and Business Expenditures, submitted by the President’s Office and approved by the Chairman of the Board of Trustees, for the President and by the President for the Chancellors to travel and incur business expenditures on behalf of the University in accordance with all existing University policies.
  • There will be individual authorizations for International Travel and Business Expenditures, submitted by the President’s Office and approved by the Chairman of the Board of Trustees, for the President and by the President for the Chancellors to travel internationally and incur business expenditures on behalf of the University in accordance with all existing University policies.
  • There will be individual authorizations for spousal travel submitted by the President’s Office and approved by the Chairman of the Board of Trustees, for the President and by the President for the Chancellors in accordance with all existing University policies.
  • The President will delegate specific authority for the review and approval of a Chancellor’s leave time to the Vice Chancellor for Administration & Finance at each campus.
  • The processing of business expenses for the President and Chancellors will not require secondary approval from the Board or President. Rather, a designated administrator within President’s/Chancellor’s department will review, process, and reconcile each expense incurred by the President/Chancellor to assist with ensuring accuracy and compliance with University policy. A final review and approval will be performed by an appropriate individual within the Campus Controller’s Office.

Quarterly Reporting Requirements

Reporting for President of the University

  • A President’s Office administrator designated by the President will remit a quarterly report to the University Controller for further submission to the Chairman of the Board of Trustees. This report will detail:
  1. The travel and entertainment expenses incurred by the President of the University
  2. Purchase information with regard to other items of personal nature not covered by the employment agreement
  3. A summary of leave time taken (vacation, personal, etc.) for that reporting period should also be included.

Reporting for Campus Chancellors

  • For each of the campus Chancellors, a designated campus administrator will remit a quarterly report, in the same format, to their respective campus Controller for review. The report will also include:
  1. Include a summary of time taken (vacation, personal, etc.) during that reporting period
  2. Be submitted in accordance with the quarterly schedule below to the University President
  3. Be delivered via email indicating the quarter being reported with a carbon copy to the University Controller.

Additional Requirements

  • A copy of the quarterly reports described above, along with supporting documents thereof, shall be retained by the President’s and Chancellor’s Office administrators.
  • The essence of this Standard is to capture travel and entertainment expenses incurred by the President and the Chancellors and other expenses that can be viewed as personal in nature.
  • Expenses associated with University or campus events should not be detailed in this report.
  • Sources for these expenditures can be from any departmental account or other related entity, from which the President/Chancellor expends funds for business purposes.
  • Examples of items deemed to be personal in nature includes
    • Mobile device apps
    • Books
    • DVDs
    • Licenses
    • Insurance
    • Dues
    • Memberships 
    • Licenses.
  • Items which are personal in nature are subject to inclusion in this report.
  • At a minimum, the following data elements are to be included in the quarterly travel and business expense report:
  1. Date of Event/Expense
  2. Vendor Name/Description of the activity
  3. Amount
  4. Description of Expense
  • The University Controller in consultation with the Campus Controllers will have ultimate responsibility for the quarterly report. The report will reconcile with the University’s official records.

Dates for Submitting Quarterly Report

  • The following are the dates for submission of the quarterly reports described above to each respective Controller with final submission to the President/Board Chairman:
    • July-September – due to Controller by December 1st with final submission to the President by December 15th
    • October–December – due to Controller by March 1st with final submission to the President by March 15th
    • January-March – due to Controller by June 1st with final submission to the President by June 15th
    • April-June – due to Controller by September 1st with final submission to the President by September 15th
  • Campuses may establish guidelines and procedures within the scope of University policies and standards regarding business and entertainment expenditures. Campus guidelines and procedures may be more, but not less restrictive than the President’s Administrative Standards.