Expense Reimbursem*nts (2024)

Employees

• Expenses prior to June 30, 2024: Complete form Employee Expense Reimbursem*nt - SEMA4. Email completed form and required documentation to Student.Payroll@metrostate.edu. All expenses for Fiscal Year 2024 should be submitted no later than July 12. Any requests for reimbursem*nt beyond that date will be posted to Fiscal Year 2025.
• Expenses July 1, 2024 and forward: Complete the "Create Expense Report" process in Workday. For instructions, refer to Job Aid: Employee Expenses and P-card Transactions.
• Use the "Create Expense Report for Worker" process in Workday to create a request on behalf of someone else.
• Out of State Travel reimbursem*nts must be attached to the corresponding Spend Authorization in Workday.

Expense Reimbursem*nt Guidelines

A.Employee Meals When in Travel Status (more than35 miles from permanent work location)

1. Meals will be paid based on the traveler's bargaining unit daily per diemrate
   • Breakfast (must leave home before 6:00 a.m. or have an overnight stay)
   • Lunch (may be claimed if you are more than 35 miles from permanent work station and/or an overnight stay)
   • Dinner (must return home after 7:00 p.m. or away from home overnight)
   • Cost of meal includes tax and a reasonable gratuity
2. Times for all travel must be included
3. Receipts are not required for meals. Agenda showing whether meals are provided or not must be included
4. Alcoholic beverages are not reimbursable
5. According to IRS Regulations, reimbursem*nts of meals for travel not involving overnight lodging is taxable income. Therefore, when the expenses are paid, federal, state, FICA, and Medicare taxes will be withheld from the employee’s pay. The amount of the expense will be added to wages on the employee’s W-2 form.

B. Employee Meals When Not in Travel Status

1. For criteria that must be met in order to be considered as Special Expenses, refer to: System Procedure 5.20.1, Special Expenses.
2. Meals may be claimed if you are NOT more than 35 miles from permanent work station with an approved Special Expense Form. PRIOR approval from an employee’s supervisor and Vice President is required to incur Special Expenses.
3. If an employee pays for pre-approved meeting related meals or refreshments, the employee may be reimbursed by including a completed Special Expense form with their reimbursem*nt request.
4. Alcoholic beverages are not reimbursable.
5. Meal reimbursem*nt allowances are allowed as defined by collective bargaining agreements.
6. Receipts ARE required for any meals being purchased as a Special Expense. Credit card receipts, copies of checks, or copies of credit card statements are not acceptable receipts. If a receipt was not obtained or lost, an employee may complete an affidavit for the expense.

C. Mileage

Metropolitan State University pays mileage reimbursem*nt at the current IRS mileage rate or at a rate as defined by policy or union contract (current IRS rate less .07) depending on the circ*mstances of the travel. The University will pay the IRS rate on usage of the employee’s personal vehicle.

1. Mileage between the four main campuses and some other common destinations are calculated as Standard mileage (see Standard Mileage Chart).
2. If your mileage is to a destination not listed on the Standard Mileage chart, you must attach a Google Maps print-out showing the mileage as well as the starting and the ending point.
3. Mileage has to be the shortest distance from either the employee’s home or assigned work location. (e.g. if you have three options to get to your destination, reimbursem*nt is for the shortest distance).
4. If you go on an out-of-state trip and need to drive to the airport, the mileage from home is allowed even if it is more than it would be from your permanent work station.
5. IFO Faculty only: faculty can be reimbursed an extra $0.25 per mile (called “windshield time”) when they teach at a campus other than the four Metropolitan State University main locations (e.g. a course at Normandale Community College, or St. Paul College), if they also performed work in their assigned office on that same day.

D. Out-of-State Travel

All university travel expenses with the exception of meals must be purchased with a university purchasing card (Pcard). Reimbursem*nt for transportation to and from the trip destination (including any additional expenses that result while en route such as mileage, additional meals, or lodging) is limited to the lowest round trip airfare (based on the number of days the employee would have attended if traveling by air).

1. Airfare

• SkyMiles - Minnesota State Statues 43A.38 and 15.435 prohibits State Employees using State funds traveling on State business from claiming frequent flyer miles, and other similar benefits (e.g. hotel rewards, Expedia points, etc.) as their own and for their personal use.
• Upgrades at the expense of the University are not permitted. Upgrades are allowed at the traveler’s personal expense and will not be reimbursed.
• Travel insurance coverage purchased by the employee is not reimbursable.
• Employees are encouraged to use the most cost-effective mode of transportation and the most direct route to and from the airport.

2. Car Rental
   • When traveling, a car can only be rented if the employee is in an area where public transportation (including taxi) is not available, inadequate, or not cost-effective.
   • Whenever available, use Enterprise Rent-A-Car, as the State of Minnesota has a contract with them. Corporate Account Number: XZ19113. Enterprise contract includes supplemental liability coverage up to $2 million per occurrence and full coverage for physical damage to Enterprise vehicles. For reservation, call 1-800-RENT-A-CAR (1-800-736-8222) or www.enterprise.com.
   • Family members or friends traveling with the employee are not allowed to travel in a rental car that is paid for by state funds. If an employee wishes to travel with his/her family and drive with them in a rental car, the car has to be rented privately and cannot be claimed for reimbursem*nt.
   • International travel only: Traveler should accept all insurance coverage when renting vehicles in a foreign country. Insurance coverage purchase in foreign countries is reimbursable.
3. Personal Vehicle

• Employees using a personal vehicle for official state business are responsible for insurance costs, including any deductible or subsequent loss of use of the vehicle because of damage. State does not insure the use of personal vehicles.

E. Spouse/Companion Travel

Travel expenses will not be reimbursed if incurred by a spouse or other individual accompanying traveler on business unless:

1. The spouse/companion is a state employee and there is a bona fide business purpose requiring his or her attendance; and
2. Such expenses are provided for in collective bargaining agreements or compensation plans.

F. In State Travel (non-work days)

If an employee travels outside of normal working hours or on a non-work day and departs from home, the employee is entitled to mileage from their home location to the destination with miles figured using the most direct route. Return mileage on non-work days will be reimbursed to home location.

G. Receipts

1. Itemized receipts are required to be attached for all expenditure reimbursem*nts with the exception of mileage, metered parking, reasonable gratuities, driving tolls, and actual costs of personal phone calls up to $3.00 per overnight stay.
2. All receipts must show itemized details of the purchase and show the amount was paid (an order confirmation showing what will be charged is not sufficient). It must be the final receipt showing that the transaction was completed and on what date.
3. Any reimbursem*nt request which requires a receipt that is turned in without a receipt will require an affidavit to be attached. However, this should rarely be used and is limited to four affidavits per person per fiscal year. Use of an affidavit more than four times per year may result in corrective action.

H. Special Expense Form

The Special Expense Form must be completed when requesting and/or paying for:

1. Tuition reimbursem*nt
2. Conference fees over $750
3. Meal as part of conference (e.g. welcome dinner, awards luncheon during conference)
4. Meal and refreshments for state employees as part of an event, when necessary to sustain the flow of the meeting and retain a captive audience. This includes department-wide or division-wide meetings, meetings of senior management, structured training sessions, etc.
5. Meal with job candidate (we only reimburse the meal of the search committee member up to the allowable maximum; the candidate has to submit a separate reimbursem*nt request to Accounts Payable)
6. Lodging if an employee is not in travel status
7. All international travel
8. Expenses for employees assigned to work at the State fair, includes fees and admission, meals, and taxi
9. All extraordinary and unique reimbursem*nts – if unsure, submit the General Financial Services ticket (link will be added).

I. Timely Submission of Expense Reports

1. The IRS requires employee business expenses to be submitted for reimbursem*nt within a ‘reasonable period of time’ which is further defined as within 60 days after the expenses were incurred. If not submitted within 60 days, these expenses become taxable to both the Employee and the Employer. In light of this requirement, monthly submission of expense reports is expected for all expense reimbursem*nts.

J. Non-reimbursable Expenses (not limited to the below examples):

1. Alcoholic beverages
2. Most sales tax when purchasing supplies/goods/materials (e.g. Purchased books from Amazon, or file folders from Target); Some exception examples where sales tax reimbursem*nt is allowed: parking, meals, hotel, and airfare
3. Optional travel or baggage insurance
4. Early seat assignment, seat upgrade or window seat fee
5. Any lodging upgrades or car rental upgrades, including hotel incidentals
6. Any cost associated with family travelling with the employee (e.g. if employee travels with spouse and children and thus takes a larger room, only a single-room rate is reimbursable)
7. Passport and all associated costs (e.g. extension, additional pages, passport pictures)
8. Loss or theft of personal cash or property
9. “No-show” fees
10. Cancelled airfare expenses
11. Fines, late fees