4.18 Expense Reimbursement Policy

The Board of Trustees delegates to the College President the establishment of procedures which regulate the reimbursement of expenses incurred while members of the Board of Trustees or College employees are on College business.

Procedures: (Revised 4-6-2006; Revised 4-7-2015)

Requests for reimbursement of expenses must be submitted on the appropriate Expense Reimbursement Form within 30 days of the expense or they will not be reimbursed.

Transportation, lodging, and meeting/conference registration charges should be pre-paid using a college credit card whenever possible.

4.18.1 Mileage (revised 4-7-2015)

Mileage expenses for travel subject to reimbursement shall be reimbursed at a per mile rate established by the Internal Revenue Service.

1. Mileage expense for traveling to and from the employee’s residence to the employee’s assigned place of employment, whether at the main campus or at an extension center, shall not be reimbursed.

2. When the employee’s work day includes assignments at two or more College sites, mileage will be paid between such sites but not to or from the employee’s residence.

3. When traveling from home to a site other than the employee’s assigned place of employment, mileage will be calculated from the College or employee’s home, whichever is less.

4. A reimbursable mileage guideline will be generated by the Office of Finance and Administration which delineates standard mileage from the College to sites commonly traveled to. Mileage to sites not on the guide will be based on mileage provided via Map Quest or other web mapping service and documented with a printout of the web page.


4.18.2 Transportation Expenses other than Mileage

Other transportation expenses, including but not limited to, railroad fares, air fares, taxicabs, baggage transfers, tolls, and parking fees shall be reimbursed in full provided such expenses are necessary and reasonable and supported by appropriate receipts.


4.18.3 Lodging (Revised 4-7-2015)

Lodging expenses shall be reimbursed in full provided such expenses are necessary and reasonable and supported by appropriate receipts. For lodging in Missouri, employees should provide the hotel/motel with the ECC tax exemption letter.


4.18.4 Meals (Revised 4-7-2015)

The College will reimburse actual meal expenses for approved activities, with itemized receipts, as follows:

Single-Day Trips – For single-day trips for meetings outside of the district/service region, reimbursement for actual meal expenses up to $15 with itemized receipts. If a meal is provided as part of the meeting, no reimbursement will be provided.

Overnight Trips – For trips requiring overnight travel, reimbursement for actual meal expenses up to $44 per day with itemized receipts. On the first and last day of travel, reimbursement up to $20 per day with itemized receipts. In cases where a meal or meals are provided as part of the conference or registration cost, the maximum daily reimbursement will be reduced as follows for the meals provided: breakfast, $8; lunch, $12, dinner, $24.

Business Meals – Expenses for meals with a business purpose will be reimbursed in full if authorized by the employee’s administrator. These expenses must be supported with the names and positions of the employees and guests involved and a description of the purpose of the meeting.

Required Meetings – When a College employee is required to attend a function where a meal must be purchased, the meal expense shall be reimbursed in full.

Alcohol – In no case will costs of alcoholic beverages or other personal expenses be reimbursed.

Excess Expenses – If expenses in excess of the limitations stated above are charged to the employee’s College-issued credit card, reimbursement must be made to the College within 30 days for the amount exceeding the stated limit.

4.18.5 Cash Advances (Revised 4-7-2015)

Employees who do not have access to College credit cards may obtain a cash advance for travel, up to a maximum of $100 per day, by submitting a request for travel approval form. Failure to submit the required expense reimbursement for travel form within 30 days of travel completion will be cause to deduct the full cash advance amount from the employee’s paycheck.


4.18.6 Prospective Employees (Revised 6-19-2014; Revised 4-7-2015)

With the approval of the College President or his/her designee, applicants selected for interviews may be reimbursed for expenses not to exceed the established amount when traveling 100 miles or more for the interview. Allowable expenses will include lodging and transportation (i.e. air travel, rental car, fuel) or as designated by the College.


4.18.7 Relocation Within the College District (Revised 6-18-2014; Revised 4-7-2015)

Relocation expense reimbursements for moving into the East Central College District will be allowed for the President and Vice Presidents. The reimbursement is considered an incentive for College administrators to reside in the District. Relocation reimbursement for moving into the East Central College Service Region may be allowed.

The employee will be eligible for reimbursement only once if the move falls within the first year of employment. The College President may approve an extension of up to one year based upon extenuating circumstances.

The College will reimburse according to the IRS guidelines for deductible expenses (non-taxable). Deductible expenses are items which an employer can reimburse without having to tax the employee on payment. Reimbursements will be reported on the employee’s W-2.

The President will approve the reimbursement of relocation expenses up to $2000 for Vice Presidents. The Board of Trustees will approve the reimbursement of relocation expenses for the College President as negotiated in the contract. Relocation reimbursement for other positions and/or moving to a residence located in the Service Region or outside of the District will require recommendation by the College President and approval of the Board of Trustees.

Qualified deductible expenses include:

a. Rental transportation and packing of household goods and personal effects.
b. Travel of spouse and dependent(s) living in the immediate household; allowable for one trip by the employee and one trip per household member. Family members do not have to travel together but the family members’ relocation must be within the year of the move of the employee.
c. Lodging for one night stay at old location, one night stay at new location and lodging while traveling en route to new location.
d. Moving of personal autos.

Nonqualified expenses include:

a. Meals, food and/or beverages
b. Relocation of nondependent(s)

Reimbursement requests are to be submitted within 30 days of the completed move. A signed expense reimbursement form, along with original receipts and/or other supporting documentation for the expenses, should be submitted to Human Resources.

(Reaffirmed 12-2-1991; Revised 11-3-2003)