Travel and Reimbursement Form
The College requires travelers to file a travel and reimbursement report within 30 days of trip completion. Employees on extended work assignments off campus must file expense reports every 45 days. Please use one report per traveler per trip. Any and all expenditures and reports are subject to audit and review.
The following information is required on the form for reimbursement:
Expenses in a Foreign Currency
Expenses incurred in a foreign currency must be converted to U.S. dollars by the traveler. Conversion of individual receipts is not required. The traveler should select a day near the mid-point of the trip for conversion purposes. The conversion rate used should be the average for that day. Documentation of the exchange rate used must be submitted with the reimbursement request. To obtain a conversion rate, please visit the College’s preferred website at http://www.oanda.com/convert/classic. Please print out the information provided by the website and include with the original receipts.
The IRS requires that requests for reimbursements to individuals be substantiated with original receipts. Original invoices and receipts must not be altered. For online purchases, a screen print of the confirmation screen or email acknowledgement is acceptable. Where there are no original receipts, a missing receipt affidavit (see section below) must be completed and submitted. A canceled check is not acceptable in lieu of receipts. Like a credit card statement, a cancelled check merely indicates that an item was purchased. It does not provide complete documentation to ensure that the expense activity was legitimate for College business purposes. In addition, only the submission of the original receipt (or a completed missing receipt affidavit) ensures that the item is submitted for reimbursement only once.
Therefore, individuals who charge travel expenses (such as airfare or conference fees) to a personal credit card will be reimbursed for those expenses AFTER the trip has been completed when substantiated by original receipts.
Reimbursements are made by check, payable to the employee or other approved traveler incurring the expense, and will be mailed directly to the employee’s campus PO box or the payee’s home address for non-employees.
The IRS uses the business purpose to determine if reimbursement of a trip is taxable income to the traveler.
The College requires travelers to submit the following documentation to substantiate expenses on their expense report form:
All receipts must include the name of the vendor, location, date, and dollar amount. Meal expenses must also show the number of people served. Credit card statements or record of charge slips accompanying the monthly billing statement are not acceptable in lieu of receipts.
For purchases made online, provide the following attached to the request for payment form:
Receipts are encouraged, but not required, for expenses less than $20. Note: Receipts are required for all expenses made on Hampshire College JP Morgan Chase purchasing cards regardless of amount.
A missing receipt affidavit must be completed for expenses $20 and above, where original receipts are not available. The form must be signed by both the traveler and the approver, with a complete explanation of the expense and the reason for the missing receipt. In the event of a missing airline receipt (last page of ticket stub), the affidavit must be accompanied by some form of documentation. The agency issuing the original ticket must be contacted and a copy of the receipt requested. All agencies are required by the Airline Reporting Commission to keep copies of every ticket they issue. If the traveler is unable to obtain a copy of the airline receipt, a copy of the itinerary and one of the following must be included with the missing receipt affidavit.
Incorrect or Incomplete Expense Reports
Expense reports that are incorrect or incomplete:
Grant (Sponsored Program and Research Project) Travel
Domestic and foreign travel charged to a grant should follow the guidelines set forth by this policy unless the funding agency imposes additional restrictions. The terms of a particular grant or contract should be referred to for guidance on which expenditures are allowed. Federally funded grants are subject to the guidelines set forth in the Office of Management and Budget Circular A-21, Section 48, Travel Costs. The authority for determining which travel expenditures are reimbursable under a particular grant or contract rests with the principal investigator or grant manager.
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