BUSINESS EXPENSE REIMBURSEMENT WORKSHOP

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BUSINESS EXPENSE BUSINESS EXPENSE REIMBURSEMENT REIMBURSEMENT

WORKSHOPWORKSHOP

Elsa LiauwapauElsa LiauwapauDirector, Accounts Payable & DisbursementsDirector, Accounts Payable & Disbursements

[email protected]

Phone 305-284-2287Phone 305-284-2287

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ObjectiveObjective

At the end of this workshop, each At the end of this workshop, each participant should be able to complete participant should be able to complete the the Business Expense Reimbursement Form Business Expense Reimbursement Form

(BERF)(BERF)

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Topics for DiscussionTopics for Discussion

UM Travel and Business Exp. Policy UM Travel and Business Exp. Policy D-015D-015

BERF BERF Travel Advance Travel Advance

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FINDING BERF POLICY ON FINDING BERF POLICY ON THE WEB: THE WEB:

TRAVEL AND BUSINESS EXPENSE TRAVEL AND BUSINESS EXPENSE Policy D015Policy D015

http://www6.miami.edu/UMH/CDA/UMH_Main/1,1770,11270-3,00.htmlGo to Go to www.miami.edu/accounts-payableaccounts-payable Click on DisbursementsClick on Disbursements Click on BERF Click on BERF

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DefinitionsDefinitions

Official University Travel:Official University Travel: Official University Official University Travel is defined as travel by University Travel is defined as travel by University personnel, non-University personnel, and personnel, non-University personnel, and University students when the authorizing University students when the authorizing individual considers such travel to be in the individual considers such travel to be in the professional and/or business interest of both professional and/or business interest of both the traveler and the University.the traveler and the University.

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Definitions Cont’dDefinitions Cont’d

Domestic travel: federal regulations define Domestic travel: federal regulations define domestic travel as travel within the United domestic travel as travel within the United States, its possessions and territories. US States, its possessions and territories. US possessions and territories include Guam, possessions and territories include Guam, American Samoa, Puerto Rico, and the Virgin American Samoa, Puerto Rico, and the Virgin islands.islands.

Foreign travel: travel outside US and US Foreign travel: travel outside US and US territories.territories.

Local travel: travel within Miami-Dade and Local travel: travel within Miami-Dade and Broward counties. Broward counties.

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Documentation RequirementsDocumentation Requirements

Under the IRS Accountable Plan Rules Under the IRS Accountable Plan Rules expenses are required to meet three expenses are required to meet three conditions:conditions:

There must be a legitimate business purpose - There must be a legitimate business purpose - explanation of the business conductedexplanation of the business conducted

Expenses must be substantiated: original Expenses must be substantiated: original receipt, with date, place and amount of the receipt, with date, place and amount of the expenseexpense

Any cash advance not used must be returnedAny cash advance not used must be returned

Where a more standardized procurement Where a more standardized procurement method for goods and services is available method for goods and services is available for purchases, those methods must be for purchases, those methods must be usedused

DO NOT USE THE BERF FOR GOODS DO NOT USE THE BERF FOR GOODS AND SERVICES THAT SHOULD BE AND SERVICES THAT SHOULD BE OBTAINED USING THE PURCHASE OBTAINED USING THE PURCHASE ORDERORDER

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Policy D015 states Policy D015 states

Business related travel expenses:Business related travel expenses: TransportationTransportation lodginglodging mealsmeals

Business EntertainmentBusiness Entertainment Conference/seminar registrationConference/seminar registration other travel related expenses other travel related expenses Approved membership/subscriptionsApproved membership/subscriptions

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VALID REIMBURSEMENT VALID REIMBURSEMENT REQUESTSREQUESTS

Reimbursable Travel ExpensesReimbursable Travel Expenses Commercial transportation including airline -cost Commercial transportation including airline -cost

of coach or other lower promotional fareof coach or other lower promotional fare Mileage allowance for travel in a private Mileage allowance for travel in a private

automobile is 50 cents per mile effective automobile is 50 cents per mile effective 01/01/1001/01/10..

Meals – per diem meal allowance or actual cost. Meals – per diem meal allowance or actual cost. Domestic travel per diem of $50 a day($25 for Domestic travel per diem of $50 a day($25 for

departure after 3pm and $25 for returns before departure after 3pm and $25 for returns before 3pm).3pm).

Foreign Travel per diem: use US Department of Foreign Travel per diem: use US Department of State rate at State rate at http://aoprals.state.govhttp://aoprals.state.gov Attach Attach page with city/country Max M&IE rate circled.page with city/country Max M&IE rate circled.

Reimbursable Travel Expenses Reimbursable Travel Expenses Cont’dCont’d

Lodging – actual cost only Entertainment -must include names of the must include names of the

attendees and their affiliation, date, place attendees and their affiliation, date, place of entertainment, of entertainment, and business purposeand business purpose

Incidental expenses - include business Incidental expenses - include business calls, gratuities, tolls, parking and taxi. No calls, gratuities, tolls, parking and taxi. No receipts required if the expense is less that receipts required if the expense is less that $75 per occurrence.$75 per occurrence.

Baggage fees (explain excess baggage).Baggage fees (explain excess baggage).

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Reimbursable Air TravelReimbursable Air Travel

cost of coach or other lower promotional airfarecost of coach or other lower promotional airfare All exceptions to coach class travel will require the All exceptions to coach class travel will require the

traveler to submit appropriate documentation traveler to submit appropriate documentation supporting the reason for upgrading and must supporting the reason for upgrading and must have approval by the appropriate Vice President have approval by the appropriate Vice President or Dean of the School. or Dean of the School.

Reimbursement for upgraded air travel that does Reimbursement for upgraded air travel that does not comply with policy D015 guidelines will be not comply with policy D015 guidelines will be made at the equivalent coach class air fare for made at the equivalent coach class air fare for that trip. that trip.

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Non-reimbursable Travel ExpensesNon-reimbursable Travel Expenses

Conference & convention meals, if already Conference & convention meals, if already included in registration fees.included in registration fees.

Personal entertainment such as hotel room Personal entertainment such as hotel room movies, newspapers, magazines, over the movies, newspapers, magazines, over the counter drugs, health club facilities, and spa counter drugs, health club facilities, and spa services.services.

Personal care items.Personal care items. Clothing, and clothing rental.Clothing, and clothing rental.

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Non-reimbursable TravelNon-reimbursable TravelExpenses Cont’dExpenses Cont’d

Corporate charge card delinquency Corporate charge card delinquency assessments due to the action of the traveler. assessments due to the action of the traveler.

Life or travel accident insurance premiums.Life or travel accident insurance premiums. Parking tickets and traffic violations.Parking tickets and traffic violations. Personal portion of airfare, hotel or rental car.Personal portion of airfare, hotel or rental car. Restaurant gratuities, if traveler is on per diem Restaurant gratuities, if traveler is on per diem

plan. plan.

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Non-reimbursable Travel Expenses Non-reimbursable Travel Expenses Cont’dCont’d

Repairs or towing of personal vehicle.Repairs or towing of personal vehicle. Valet service and/or laundry charges, if travel Valet service and/or laundry charges, if travel

is less than five nights.is less than five nights. Gifts to friends or relatives, even in lieu of Gifts to friends or relatives, even in lieu of

meals and lodging. meals and lodging. Commuting between home and campus. Commuting between home and campus. Rental of convertible automobile or other non-Rental of convertible automobile or other non-

standard vehicle.standard vehicle.

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Non-reimbursable Travel Expenses Cont’dNon-reimbursable Travel Expenses Cont’d

Airline clubs unless approved by President, Airline clubs unless approved by President, Provost, or executive/senior Vice-President.Provost, or executive/senior Vice-President.

Airline tickets obtained using frequent flyer Airline tickets obtained using frequent flyer miles or travel vouchers.miles or travel vouchers.

Expenses submitted more than 12 months after Expenses submitted more than 12 months after expenses were incurred.expenses were incurred.

Other expenses not directly related to the travel Other expenses not directly related to the travel assignment.assignment.

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Travel Object CodesTravel Object Codes

Go to Go to www.miami.edu/controller and select and select Accounting Information->Expense subcode xxx Accounting Information->Expense subcode xxx

Or type below:Or type below: Expense Sub-code SummaryExpense Sub-code Summary

http://www.miami.edu/UMH/CDA/UMH_Main/1,1http://www.miami.edu/UMH/CDA/UMH_Main/1,1770,2365-1;3331-3,00.html770,2365-1;3331-3,00.html

Expense Sub-code ExplanationsExpense Sub-code Explanations http://www.miami.edu/UMH/CDA/UMH_Main/1,1http://www.miami.edu/UMH/CDA/UMH_Main/1,1770,2365-1;6162-3,00.html770,2365-1;6162-3,00.html

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Travel Object CodesTravel Object Codes

3611 employee domestic travel3611 employee domestic travel

3612 employee foreign travel3612 employee foreign travel

3613 non-employee domestic travel3613 non-employee domestic travel

3616 student travel3616 student travel

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Travel Object Codes Cont'dTravel Object Codes Cont'd

3624 entertainment: food/beverage/reception3624 entertainment: food/beverage/reception

3625 entertainment - other3625 entertainment - other

3631 recruiting - athletes3631 recruiting - athletes

3632 recruiting - students3632 recruiting - students

3633 recruiting - employees3633 recruiting - employees

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Travel Object Codes Cont’dTravel Object Codes Cont’d

3641 moving expenses3641 moving expenses

3801 registration -conferences, seminars, etc.3801 registration -conferences, seminars, etc.

3802 subscription fees (publications, magazines)3802 subscription fees (publications, magazines)

3803 dues and memberships – other (professional)3803 dues and memberships – other (professional)

3804 dues and membership - civic/community 3804 dues and membership - civic/community

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Travel Advance RequirementsTravel Advance Requirements Foreign travelForeign travel Extended trips of more than 14 consecutive daysExtended trips of more than 14 consecutive days Student travelStudent travel Travel outside the 48 contiguous statesTravel outside the 48 contiguous states Non-exempt staff travel Non-exempt staff travel Travel by those who have applied for but not yet Travel by those who have applied for but not yet

received the American Express Cardreceived the American Express Card

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American Express Card American Express Card ProgramProgram

Replaces cash advancesReplaces cash advances All faculty, administrative/professional, All faculty, administrative/professional,

research employees are eligibleresearch employees are eligible

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Requirements continuedRequirements continued

Travel Advances, Ghostcard Airfares, Travel Advances, Ghostcard Airfares, Advanced Reimbursed Airfare and Hotel Advanced Reimbursed Airfare and Hotel must be accounted for on a BERF within must be accounted for on a BERF within 10 days from return of business trip.10 days from return of business trip.

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Completing the BERFCompleting the BERF

All BERFS must have the business purpose All BERFS must have the business purpose clearly explainedclearly explained

Use appropriate object codes to differentiate Use appropriate object codes to differentiate between travel (3611), entertainment (3624), between travel (3611), entertainment (3624), and registration fees (3801), moving exp. and registration fees (3801), moving exp. (3641), etc.(3641), etc.

The BERF must be signed by the payee, The BERF must be signed by the payee, payee’s supervisor, account signer, and payee’s supervisor, account signer, and appropriate business office as requiredappropriate business office as required

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Completing BERF ContinuedCompleting BERF Continued

Report travel expenses by day Report travel expenses by day Report hotel expenses by day under the Report hotel expenses by day under the

appropriate columns (separate room appropriate columns (separate room rental, meal and other).rental, meal and other).

Authorized signer signature card must be Authorized signer signature card must be on file with Disbursements/Sponsoredon file with Disbursements/Sponsored

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BERFBERF

1.1. Name/StatusName/Status• A.A. Indicate employment status Indicate employment status • B.B. Payee’s namePayee’s name• C. Payee’s UM ID No.C. Payee’s UM ID No.

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BERF Cont’dBERF Cont’d

2.2. Disposition:Disposition:

• A. Direct Deposit – UM employee reimbursement A. Direct Deposit – UM employee reimbursement will be via direct deposit to the employee’s will be via direct deposit to the employee’s primary bank account on file in Payroll.primary bank account on file in Payroll.

• B. B. US mail- For non-employees. If US mail- For non-employees. If checked, checked, the street, city, and zip code must be the street, city, and zip code must be providedprovided

• C.C. Check Check one one box for pickup of check: box for pickup of check:

-Hold for Pick Up at Ashe Bldg, Gables-Hold for Pick Up at Ashe Bldg, Gables

-Medical School Messenger for pick up -Medical School Messenger for pick up at at Medical Finance Office at MedicalMedical Finance Office at Medical

-RSMAS Messenger for Rosenstiel -RSMAS Messenger for Rosenstiel campus.campus.

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3.3. Date - date(s) of the expenditureDate - date(s) of the expenditure

4.4. Trip itinerary/Expense explanation - Trip itinerary/Expense explanation - summary description of the event summary description of the event giving giving rise to the expenserise to the expense

5.5. Automobile - mileage allowance for the Automobile - mileage allowance for the use use of a private automobile. Include the total of a private automobile. Include the total

miles driven and the allowance (number of miles driven and the allowance (number of miles x rate) miles x rate)

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BERF Cont'dBERF Cont'd

6.6. Airline - cost of airline ticketAirline - cost of airline ticket 7.7. Ground transportation - cost of car rental, Ground transportation - cost of car rental,

rail ticketrail ticket 8.8. Lodging - actual cost of hotel room Lodging - actual cost of hotel room

including room taxincluding room tax 9.9. Per diem/Meals - actual cost of all meals Per diem/Meals - actual cost of all meals

must must have receipts have receipts oror per diem cost of per diem cost of $50.00 per $50.00 per day (US Dept of State rate for day (US Dept of State rate for foreign travel).foreign travel).

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Berf Cont’dBerf Cont’d

10. Other - miscellaneous expenses 10. Other - miscellaneous expenses including tools, parking and tips including tools, parking and tips

11. Total dollars - sum of all expenses on 11. Total dollars - sum of all expenses on each line each line

12. Taxable amount - leave blank; for 12. Taxable amount - leave blank; for Disbursements Office use Disbursements Office use

13. Explanations13. Explanations

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14. Itemize ‘Other’ expenses14. Itemize ‘Other’ expenses 15. Name and phone number of preparer15. Name and phone number of preparer 16. Sponsored Programs - approval 16. Sponsored Programs - approval

required if expenses are charged to required if expenses are charged to an an account with 6xxxxx in (19)account with 6xxxxx in (19)

17. Payee’s signature and address17. Payee’s signature and address

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BERF Cont’dBERF Cont’d 18. Authorization18. Authorization

• A. A. Supervisor Signature: Supervisor Signature: Supervisor signature is required.Supervisor signature is required.

• B.B. Authorizing Account Signature - Authorizing Account Signature - signature of person authorized to signature of person authorized to

sign sign for account to be charged. A for account to be charged. A signature signature card must be on file in card must be on file in the the Disbursements Office.Disbursements Office.

• C.C. Dept. Chair/Dean/VP - as required Dept. Chair/Dean/VP - as required

3333


19. Account no. /object code/ amount - 19. Account no. /object code/ amount - indicate the account(s) and the appropriate object code for the indicate the account(s) and the appropriate object code for the

expenseexpense

20. Total Expenses - 20. Total Expenses - sum of all the amounts chargedsum of all the amounts charged

21.21. Deduct Advance – Deduct Advance – deduct any amount previously issued as a travel advancededuct any amount previously issued as a travel advance

22. Balance due Employee – 22. Balance due Employee – amount for which a check should be issuedamount for which a check should be issued

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23. Balance due University – 23. Balance due University – amount which the employee owes to UM as a amount which the employee owes to UM as a

result of having expenditures that are less result of having expenditures that are less than the travel advance previously issued. than the travel advance previously issued. A A receipt from the Cashier’s in the Ashe lobby receipt from the Cashier’s in the Ashe lobby must be attached.must be attached.

Business purpose is missing or not Business purpose is missing or not clearclear

Missing Itemized Meal ReceiptMissing Itemized Meal Receipt Missing conference brochureMissing conference brochure Missing signaturesMissing signatures No original receiptsNo original receipts Wrong amountsWrong amounts Incorrect or missing UM ID No.Incorrect or missing UM ID No. Missing or invalid account no. or Missing or invalid account no. or

object code. object code.

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COMMON MISTAKES ON BERFSCOMMON MISTAKES ON BERFS

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DO NOT FORGET DO NOT FORGET ….…. Receipt must indicate payment; proof of payment Receipt must indicate payment; proof of payment

must be apparent (canceled check).must be apparent (canceled check). A Conference Agenda must be provided for A Conference Agenda must be provided for

conference/seminar attendance.conference/seminar attendance. Entertainment Expenses must have the names of Entertainment Expenses must have the names of

the attendees and their relation to the University the attendees and their relation to the University and the business discussed.and the business discussed.

Ghost-card airfare, travel advances, and Ghost-card airfare, travel advances, and Conference Registration paid on Pcard or Check Conference Registration paid on Pcard or Check req. must be included and deducted back out.req. must be included and deducted back out.

Mileage reimbursement is limited to 600 miles Mileage reimbursement is limited to 600 miles Print out the foreign per diem rate or currency Print out the foreign per diem rate or currency

exchange rateexchange 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).

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Disbursements Office StaffDisbursements Office Staff

Elsa Liauwapau - Director Elsa Liauwapau - Director 8-22878-2287 [email protected]@miami.edu

DISBURSEMENTS TEL. 8-3564:DISBURSEMENTS TEL. 8-3564: BERFS Coral Gables - Akemi Witkowsky BERFS Coral Gables - Akemi Witkowsky eCheck Requests - Sonia FallooneCheck Requests - Sonia Falloon

Petty Cash - Cathy RallsPetty Cash - Cathy Ralls BERFS Medical - Frank Betancourt BERFS Medical - Frank Betancourt

BUSINESS EXPENSE REIMBURSEMENT WORKSHOP

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