Transcript EXPENSE REPORTING and REIMBURSEMENT WORKSHOP

BUSINESS EXPENSE
REIMBURSEMENT
WORKSHOP
Elsa Liauwapau
Director, Accounts Payable & Disbursements
[email protected]
Phone 305-284-2287
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Objective
 At
the end of this workshop, each
participant should be able to complete
the

Business Expense Reimbursement Form
(BERF)
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Topics for Discussion
 UM
Travel and Business Exp. Policy
D-015
 BERF
 Travel Advance
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FINDING BERF POLICY ON
THE WEB:
 TRAVEL
AND BUSINESS EXPENSE
Policy D015
 http://www6.miami.edu/UMH/CDA/UMH
_Main/1,1770,11270-3,00.html
Go to www.miami.edu/accounts-payable
 Click on Disbursements
 Click on BERF
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Definitions

Official University Travel: Official University
Travel is defined as travel by University
personnel, non-University personnel, and
University students when the authorizing
individual considers such travel to be in the
professional and/or business interest of both
the traveler and the University.
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Definitions Cont’d
 Domestic
travel: federal regulations define
domestic travel as travel within the United
States, its possessions and territories. US
possessions and territories include Guam,
American Samoa, Puerto Rico, and the
Virgin islands.
 Foreign travel: travel outside US and US
territories.
 Local travel: travel within Miami-Dade and
Broward counties.
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Documentation Requirements
 Under
the IRS Accountable Plan Rules
expenses are required to meet three
conditions:

There must be a legitimate business purpose explanation of the business conducted
 Expenses must be substantiated: original
receipt, with date, place and amount of the
expense
 Any cash advance not used must be returned
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Policy D015 states
 Where
a more standardized procurement
method for goods and services is available
for purchases, those methods must be
used
DO NOT USE THE BERF FOR GOODS
AND SERVICES THAT SHOULD BE
OBTAINED USING THE PURCHASE
ORDER
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VALID REIMBURSEMENT
REQUESTS

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Business related travel expenses:
 Transportation
 lodging
 meals
Business Entertainment
Conference/seminar registration
other travel related expenses
Approved membership/subscriptions
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Reimbursable Travel Expenses

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Commercial transportation including airline -cost
of coach or other lower promotional fare
Mileage allowance for travel in a private
automobile is 50 cents per mile effective
01/01/10.
Meals – per diem meal allowance or actual cost.
Domestic travel per diem of $50 a day($25 for
departure after 3pm and $25 for returns before
3pm).
Foreign Travel per diem: use US Department of
State rate at http://aoprals.state.gov Attach
page with city/country Max M&IE rate circled.
Reimbursable Travel Expenses
Cont’d
– actual cost only
 Entertainment -must include names of the
attendees and their affiliation, date, place
of entertainment, and business purpose
 Incidental expenses - include business
calls, gratuities, tolls, parking and taxi. No
receipts required if the expense is less that
$75 per occurrence.
 Baggage fees (explain excess baggage).
 Lodging
Reimbursable Air Travel



cost of coach or other lower promotional airfare
All exceptions to coach class travel will require the
traveler to submit appropriate documentation
supporting the reason for upgrading and must
have approval by the appropriate Vice President
or Dean of the School.
Reimbursement for upgraded air travel that does
not comply with policy D015 guidelines will be
made at the equivalent coach class air fare for
that trip.
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Non-reimbursable Travel Expenses


Conference & convention meals, if already
included in registration fees.
Personal entertainment such as hotel room
movies, newspapers, magazines, over the
counter drugs, health club facilities, and spa
services.

Personal care items.

Clothing, and clothing rental.
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Non-reimbursable Travel
Expenses Cont’d


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

Corporate charge card delinquency
assessments due to the action of the traveler.
Life or travel accident insurance premiums.
Parking tickets and traffic violations.
Personal portion of airfare, hotel or rental car.
Restaurant gratuities, if traveler is on per diem
plan.
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Non-reimbursable Travel Expenses
Cont’d

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Repairs or towing of personal vehicle.
Valet service and/or laundry charges, if travel
is less than five nights.
Gifts to friends or relatives, even in lieu of
meals and lodging.
Commuting between home and campus.
Rental of convertible automobile or other nonstandard vehicle.
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Non-reimbursable Travel Expenses Cont’d




Airline clubs unless approved by President,
Provost, or executive/senior Vice-President.
Airline tickets obtained using frequent flyer
miles or travel vouchers.
Expenses submitted more than 12 months after
expenses were incurred.
Other expenses not directly related to the travel
assignment.
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Travel Object Codes
Go to www.miami.edu/controller and select
Accounting Information->Expense subcode xxx
Or type below:
 Expense Sub-code Summary
http://www.miami.edu/UMH/CDA/UMH_Main/1,1
770,2365-1;3331-3,00.html
 Expense Sub-code Explanations
http://www.miami.edu/UMH/CDA/UMH_Main/1,1
770,2365-1;6162-3,00.html
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Travel Object Codes

3611 employee domestic travel

3612 employee foreign travel

3613 non-employee domestic travel

3616 student travel
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Travel Object Codes Cont'd

3624 entertainment: food/beverage/reception

3625 entertainment - other

3631 recruiting - athletes

3632 recruiting - students

3633 recruiting - employees
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Travel Object Codes Cont’d

3641 moving expenses

3801 registration -conferences, seminars, etc.
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3802 subscription fees (publications, magazines)

3803 dues and memberships – other (professional)

3804 dues and membership - civic/community
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Travel Advance Requirements

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Foreign travel
Extended trips of more than 14 consecutive days
Student travel
Travel outside the 48 contiguous states
Non-exempt staff travel
Travel by those who have applied for but not yet
received the American Express Card
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American Express Card
Program


Replaces cash advances
All faculty, administrative/professional,
research employees are eligible
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Requirements continued
 Travel
Advances, Ghostcard Airfares,
Advanced Reimbursed Airfare and Hotel
must be accounted for on a BERF within
10 days from return of business trip.
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Completing the BERF

All BERFS must have the business purpose
clearly explained
 Use appropriate object codes to differentiate
between travel (3611), entertainment (3624),
and registration fees (3801), moving exp.
(3641), etc.
 The BERF must be signed by the payee,
payee’s supervisor, account signer, and
appropriate business office as required
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Completing BERF Continued
 Report
travel expenses by day
 Report hotel expenses by day under the
appropriate columns (separate room
rental, meal and other).
 Authorized signer signature card must be
on file with Disbursements/Sponsored
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BERF
 1.
Name/Status
• A.
• B.
• C.
Indicate employment status
Payee’s name
Payee’s UM ID No.
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BERF Cont’d

2. Disposition:
• A. Direct Deposit – UM employee reimbursement
will be via direct deposit to the employee’s
primary bank account on file in Payroll.
• B.
US mail- For non-employees. If checked,
the street, city, and zip code must be
provided
• C.
Check one box for pickup of check:
-Hold for Pick Up at Ashe Bldg, Gables
-Medical School Messenger for pick up at
Medical Finance Office at Medical
-RSMAS Messenger for Rosenstiel
campus.
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BERF Cont’d

3. Date - date(s) of the expenditure

4. Trip itinerary/Expense explanation summary description of the event
giving rise to the expense

5. Automobile - mileage allowance for the use
of a private automobile. Include the total
miles driven and the allowance (number of
miles x rate)
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BERF Cont'd

6. Airline - cost of airline ticket
 7. Ground transportation - cost of car rental,
rail ticket
 8. Lodging - actual cost of hotel room
including room tax
 9. Per diem/Meals - actual cost of all meals
must have receipts or per diem cost of
$50.00 per day (US Dept of State rate for
foreign travel).
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Berf Cont’d
 10.
Other - miscellaneous expenses
including tools, parking and tips
 11. Total dollars - sum of all expenses on
each line
 12. Taxable amount - leave blank; for
Disbursements Office use
 13. Explanations
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BERF Cont’d
 14.
Itemize ‘Other’ expenses
 15. Name and phone number of preparer
 16. Sponsored Programs - approval
required if expenses are charged to an
account with 6xxxxx in (19)
 17. Payee’s signature and address
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BERF Cont’d

18. Authorization
• A. Supervisor Signature:
Supervisor signature is required.
• B. Authorizing Account Signature signature of person authorized to sign
for account to be charged. A signature
card must be on file in the
Disbursements Office.
• C. Dept. Chair/Dean/VP - as required
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BERF Cont’d

19. Account no. /object code/ amount 

20. Total Expenses 

sum of all the amounts charged
21. Deduct Advance –


indicate the account(s) and the appropriate object code for the
expense
deduct any amount previously issued as a travel advance
22. Balance due Employee –

amount for which a check should be issued
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BERF Cont’d
 23.

Balance due University –
amount which the employee owes to UM as a
result of having expenditures that are less
than the travel advance previously issued. A
receipt from the Cashier’s in the Ashe lobby
must be attached.
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COMMON MISTAKES ON BERFS

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Business purpose is missing or not
clear
Missing Itemized Meal Receipt
Missing conference brochure
Missing signatures
No original receipts
Wrong amounts
Incorrect or missing UM ID No.
Missing or invalid account no. or
object code.
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DO NOT FORGET ….

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Receipt must indicate payment; proof of payment
must be apparent (canceled check).
A Conference Agenda must be provided for
conference/seminar attendance.
Entertainment Expenses must have the names of
the attendees and their relation to the University
and the business discussed.
Ghost-card airfare, travel advances, and
Conference Registration paid on Pcard or Check
req. must be included and deducted back out.
Mileage reimbursement is limited to 600 miles
Print out the foreign per diem rate or currency
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exchange rate
DO’s for BERF

Do submit neat and legible BERFs. (Sloppy
BERFs go to the bottom of the pile). Do tape
small receipts onto an 8.5 X 11 sheet.
 Do show how you came to the meal amount by
day on the BERF (arrange related receipts on
one sheet and include adding machine tape).
 Each BERF should tell it’s own story (who, what,
where, and why).
Disbursements Office Staff


Elsa Liauwapau - Director
[email protected]
8-2287

DISBURSEMENTS TEL. 8-3564:

BERFS Coral Gables
- Akemi Witkowsky
eCheck Requests - Sonia Falloon
Petty Cash - Cathy Ralls
BERFS Medical - Frank Betancourt
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