Obtaining Reimbursement

Non-Travel Reimbursement

Reimbursement for non-travel related expenses (such as food for an event or supplies for a class) should be requested via the non-travel payment request form, which must be filled out and signed and then put through the purchase order process by a pre-authorized employee such as a departmental administrator. Please note that the substantiation requirements are the same as for a travel reimbursement. (See below.) These include itemized receipts and, in the case of meals/entertainment, documentation of the date, location, number of people served, amount, and purpose of the meeting. If there are fewer than 10 people, the names of each individual must be listed. In the case of a larger group, please list the name/purpose of the group. (e.g. "Food for approximately 20 people for Div III showcase 4/26/24 in Kern 202."). Please note that, as a non-profit, we do not pay Massachusetts sales tax, nor do we reimburse it; you can, however request a refund directly from the vendor.

Travel Reimbursement

The College requires travelers to file a travel reimbursement form 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. All expenditures and reports are subject to audit and review, and must follow the guidelines outlined in the Meals and Entertainment policy and the Travel and Lodging policy.

The following information is required on the travel reimbursement request form:

• Travel dates
• Business purpose of the activity
• Identification of those in attendance
• Destination or establishment where the activity took place
• Account number
• Amount to be reimbursed. Please note that, as a tax-exempt institution, the college does not reimburse for sales taxes unless the travel is out of state and the sales tax exemption is not honored. The purchaser may request a sales tax exemption from the vendor either at the time of purchase or as a refund by utilizing the college's ST-2 and/or ST-5 sales tax exemption forms.
• Traveler's signature: The traveler must sign and date the expense report certifying to the best of his/her knowledge that the information contained on the form is accurate and that all claimed expenses are allowable and incurred in the conduct of official College business. Signing, stamping, or initialing another person's name is not allowed.
• Approver's signature: The approver must have authorization to sign for the account being charged and must serve in a supervisory capacity to the requester. Signing, stamping, or initialing another person's name is not allowed.

Substantiation

Requests for reimbursement must be substantiated with itemized receipts that provide detail about exactly what was purchased. In the case of a missing itemized receipt, a missing receipt affidavit (see below) must be completed and submitted. A canceled check, a credit card payment confirmation slip, and/or a credit card statement can provide proof of payment, but are not acceptable in lieu of itemized receipts.These items merely indicate that an item was purchased, but do not provide complete documentation to ensure that the expense activity was legitimate for College business purposes.

Individuals who charge travel expenses (such as airfare or conference fees) to a personal credit card will be reimbursed for those expenses after the expense has been incurred when substantiated by itemized receipts.

Reimbursements are made by check, payable to the employee or other approved traveler incurring the expense, and will be mailed directly either to the employee's campus P.O. box or the payee's home address.

The IRS uses the business purpose to determine if reimbursement of a trip is taxable income to the traveler.

Documentation Requirements

The College requires travelers to submit the following documentation to substantiate expenses on their expense report forms. Please note (again) that all receipts must be itemized:

• Air/Rail: If electronic ticket, provide the web page receipt or confirmation email with itinerary and amount charged to the traveler's credit card.
• Hotel: Hotel folio, reservation statement, or bill.
• Car Rental: Car rental agreement receipt.
• Personal Car Usage: Receipts for tolls and parking and daily mileage log. Current mileage reimbursement rates can be found here. Please note that mileage includes the cost for fuel; the College does not reimburse for fuel separately.
• Meals/Entertainment: Itemized food/restaurant receipts showing the name and location of the meal, number of people served, date, amount, and purpose of the meeting. If there are fewer than 10 people, the names of each individual must be listed. If it is a larger group, please list the name/purpose of the group instead. Please note that we do not reimburse for tips of more than 20% or for Massachusetts sales tax.

Credit card statements or record of charge slips accompanying the monthly billing statement are not acceptable in lieu of receipts, as these are not itemized. Please see "Missing Receipts", below.

For purchases made online, provide the following attached to the request for payment form:

• Receipt which includes the requestor's name, method of payment, credit card number (if applicable), and items purchased.

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.

Missing Receipts

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.

Incorrect or Incomplete Reimbursement Requests

Please note that reimbursement requests, once complete, must go through the web requisition process to become purchase orders, and then be submitted to the Accounts Payable office. Forms that are incorrect or incomplete:

• Will be returned for correction.
• May result in reimbursement of a lesser amount.
• May result in delay of 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; instead, the traveler should select a day near the mid-point of the trip and use that rate. That conversion rate can then be applied to all foreign currency receipts for that trip. Documentation of the exchange rate used must be submitted with the reimbursement request. To obtain a conversion rate, you can either visit the College's preferred website here, or show the the conversion rate utilized by your credit card (if a credit card was used).

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 2 CFR (Code of Financial Regulations), Section 200.474, 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.