Return to
Departments have the discretion to refuse to reimburse expenses submitted more than 60 days after the expense was incurred. Travel expenses reimbursed after 120 days will be recorded as taxable to the employee. As a complement to the list below, please review the Summary of Unallowable Travel Expenses. Please contact the Office of Compliance at 515-294-3790 if you have questions.
Expense Type | Reimbursement Policies |
Receipt Required for Reimbursement? See Receipt Requirements |
Receipt Required for T&H Card? See Receipt Requirements |
Possible Expense Item options in Workday |
Abstracts, Conference Proceedings | Actual expense for copies of conference materials or related abstracts and papers. | Yes, if greater than $75. | Yes, if greater than $75. |
|
Airfare | Actual cost of the least expensive class available. Business class and first class are not reimbursable unless there is a specific documented medical exemption. If combining business and personal travel, it is the responsibility of the traveler to provide a comparable airfare quote. No reimbursement will be given without a comparative quote. Charges associated with personal travel on the T&H Card will be charged back. For more information on medical exemptions and personal travel, please see FAQ - Air Travel. "Consolidator" tickets for foreign destinations may be paid by supplier invoice, even if not purchased from ISU's contracted travel agency. These cannot be claimed in the expense report as a reimbursement. The T&H Card can ONLY be used with the contracted ISU vendors--Corporate Travel Planners or Key Travel; or directly with the airlines. Please review the Travelers' Responsibilities, Summary of Unallowable Expenses, and Internet Travel Sites sections before purchasing tickets from a source other than ISU's contracted travel agency. Acceptable documentation for a travel reimbursement includes the entire airline itinerary showing names, fare class, dates of travel, all legs of the trip, and the amount paid. Please see FAQ - Air Travel and the Package Deals for Airfare and Lodging heading below for additional information. |
Yes, if greater than $75. | Yes, if greater than $75. |
|
ATM Fees | International travelers sometimes need to obtain cash at an ATM. This is reimbursable if documentation (e.g., a copy of the credit card statement or bank statement) is provided. | Yes, if greater than $75. | ATM fees are not allowed on the T&H Card. |
|
Baggage Fees | Actual expense for luggage necessary for business travel. Additional charges to accommodate vacation travel, or for personal items such as golf clubs, are not reimbursable. | Yes, if greater than $75. | Yes, if greater than $75. |
|
Bike Rentals | Actual expense for business travel. Additional charges to accommodate vacation days are not reimbursable. | Yes, if greater than $75. | Yes, if greater than $75. |
|
Car Rental | Actual expense. Charges must be prorated if part of the trip was not business-related. Use Procurement Services' links for Enterprise and National to get information on utilizing contracts that include coverages for Collision Damage Waiver (CDW), Loss Damage Waiver (LDW) and liability for no additional cost.
Please see Risk Management's website for information on renting cars from agencies other than Enterprise or National, including these guidelines:
When using rental agencies other than Enterprise or National, CDW and LDW will be reimbursed. Other types of insurance that are not reimbursable include (but are not limited to):
Roadside Assistance Protection is reimbursable. For additional information see the Policy Library or Risk Management's website. | Yes, if greater than $75. | Yes, if greater than $75. |
|
COVID-19 Tests, Vaccinations, Malaria Pills, etc. | Actual expense, only when necessary for university travel. Must claim only the amount not covered by insurance. | Yes, if greater than $75. | Yes, if greater than $75. |
|
Currency Conversion Fees | Actual amount necessary for university travel. | Yes, if greater than $75. | No. The T&H Card will calculate rates. |
|
Exit Fees | Actual expense may be claimed when not already included in the cost of the ticket. Sometimes charged at foreign airports. Receipts often are not provided. | No | No |
|
Expenses Paid on Behalf of Another Traveler | This practice is strongly discouraged, as it makes duplicate reimbursement more likely. Nearly all travelers have credit cards, and it is preferable to have each individual pay for and claim his/her own expenses separately. When this is not possible, the paying traveler's own expenses should be claimed in the specific fields (e.g., Lodging) on the Enter Expenses screens, and the non-paying traveler's expenses should be claimed in the Other field, with an explanation in the Other Comments text box. If the text box does not provide sufficient room, attach a document explaining the expenditures as part of the PDF file of receipts. The explanation should include the traveler's name, relationship to ISU, and a breakdown of expenses (lodging, meals, etc.) per day. Paying for another traveler's meal is considered a Group Meal (see below). Paying for a taxi or cab shared with other passengers does not require additional documentation or explanation, as the fare does not vary significantly for the addition of other passengers. Please see Taxis, Cabs, Buses, Shuttles, Subways below. However, when there is a separate fare for each person, as with buses, airport shuttles, or subways, individuals should each claim their own expenses. |
Yes, regardless of the amount. | Yes, regardless of the amount. |
|
Faxes | Actual expense necessary for university business. (See Telephone below.) |
Yes, if greater than $75. | Yes, if greater than $75. |
|
Film Developing / Photo Processing | Actual cost of business-related film developing or photo processing. The business purpose should be explained on the reimbursement. | Yes, if greater than $75. | Yes, if greater than $75. |
|
Foreign Exchange Fees | Credit card issuers often charge an additional fee when the expense was incurred in a foreign currency. This is reimbursable if documentation (e.g., a copy of the credit card statement) is provided. (Also see ATM Fees above.) | Yes, if greater than $75. | No. The T&H Card will calculate rates. |
|
Gasoline | Actual expense. May not be claimed in addition to a mileage claim. Usually only claimed for rental vehicles. | Yes, if greater than $75. | Yes, if greater than $75. |
|
Gifts (Representation Allowances) | Actual expense of a gift when it is considered customary to present a gift to a host, especially in international travel. | Yes, if greater than $75. | Yes, if greater than $75. |
|
Global Online Enrollment System | The U.S. Customs and Border Protection allows expedited clearance for pre-approved, low-risk travelers upon arrival in the U.S. Please see their website for more details. Federal funds cannot be used for this expenditure. | Yes, if greater than $75. | Yes, if greater than $75. |
|
Gratuities (Tips) | Actual amounts paid for cabs, skycaps, bellmen, etc. will be reimbursed. Meal gratuities (tips to waiters) cannot be claimed separately as a means of exceeding per diems. When claiming per diems for domestic and international travel, tips are one of the listed incidental expenses, and therefore cannot be claimed separately. Tips of $100.00 or more require a signature, printed name, address, and Social Security Number for tax reporting. This is consistent with our treatment of other taxable cash disbursements of $100.00 or above. (Exceptions to the Social Security Number requirement can be granted for international travel, as the recipients are unlikely to be subject to U.S. taxation.) Excessive generosity when tipping is a personal expense and therefore is not reimbursable. |
Yes, if greater than $75. | Yes, if greater than $75. |
|
Group Meals | Actual expense of the meal, which may include a gratuity.
An itemized receipt and the customer copy is required. A customer copy of the credit card slip showing only the meal total and tip is not sufficient. The itemized receipt is required to provide the detail of what was purchased,
and the customer copy is required to document the amount paid for the tip. If an itemized receipt is no longer available, the payee must complete a Certificate of Missing Receipt form.
The names of the other attendees and the business purpose of the meal must be stated.
Alcohol must be deducted, unless charged to unrestricted funds. When alcohol must be deducted, you also should deduct a pro-rated amount for the sales tax and tip associated with the alcohol. You may use this attachment as a model for the
deduction. If alcohol is charged on a T&H Card, the amount must be itemized to a personal charge expense item for chargeback. Meal expenses for an employee's spouse (or significant other) usually are not allowable. Some possible exceptions include:
These exceptions are not allowed for sponsored programs funding and do not extend to other family members. It is generally not allowable to either reimburse or pay for meals of parents, children, or other relatives. In any situation involving spouses (or significant others) an explanation is required to justify the business purpose. |
Group meal receipts are required for all travel and non-travel reimbursements, regardless of the amount, as they are considered a hospitality expense. | Group meal receipts are required for all travel and non-travel reimbursements, regardless of the amount, as they are considered a hospitality expense. |
|
Internet | Actual expense necessary for university business. (See Telephone below). | Yes, if greater than $75. | Yes, if greater than $75. |
|
Laundry, Dry Cleaning | Effective 8/1/2020, laundry and dry cleaning is factored into all incidentals as part of per diems, therefore cannot be claimed separately. | No | No |
|
Lodging – Domestic | A traveler may claim lodging reimbursement if lodging was required. Reimbursement must be for a single rate for all domestic lodging unless significant savings can be gained by booking non-single rooms. Actual expenses can be claimed only, including mandatory taxes and fees. A final, itemized hotel folio is required as documentation. Board of Regents has established a maximum nightly rate based on destination counties for domestic travel. The maximum nightly rate includes only the base room rate, and does not include mandatory taxes, fees, or additional charges. The amount of reimbursement equals the lesser of the stated lodging per diem for the appropriate location or the actual cost of lodging. The lodging limits are:
In-State:
Domestic CONUS (Excluding Iowa): Alaska, Hawaii, U.S. Territories: Occasionally, travelers may not be able to find lodging underspecified rates. Please see FAQ - Lodging for allowable exceptions. Also, see the FAQ for information on package deals for airfare, lodging, and car rental. Charges for staying with friends or relatives are not reimbursable. In-room movies and other personal amenities are not reimbursable. Charges for parking and business-related long-distance calls and charges for Internet service must be entered as Parking, Internet (Business Use Only), or Mobile Phone/Phone Cards, not Lodging. Airbnb, VRBO, and other similar online lodging marketplaces can be used for ISU business lodging. Because of liabilities, however, these cannot be charged to the T&H Card, unless using Airbnb for Work. To sign up for an Airbnb for Work, please visit Procurement Services Contracts by Commodity website. Standard Airbnb, VRBO, or other 3rd party housing rental marketplaces must be reimbursement only and be reimbursed after travel has concluded. |
Always, regardless of the amount. | Always, regardless of the amount. |
|
Lodging – Foreign | Actual expenses up to per diem set by Department of State. Rates can be found here. Reimbursement must be for a single rate. A final, itemized hotel folio is required. |
Always, regardless of amount. | Always, regardless of amount. |
|
Meals – In-State | Effective August 1, 2020, ISU is switching to a per diem rate of $35 per day determined by limits set by the Board of Regents (B = $7, L = $10.50, D = $17.50). Gratuities may be included if they do not result in exceeding the allowable per diem. Alcohol must be excluded, unless charged to an unrestricted account. Must be in travel status from 7:30 a.m. through 8:00 a.m. to claim breakfast, noon through 1:00 p.m. to claim lunch, and 5:30 p.m. through 6:30 p.m. to claim dinner. Meals not requiring overnight travel must be reported as taxable income. The Expenses Module will require an indication for taxable meals if there is not an overnight stay associated with the trip. It is a duty of the Procurement and Expense Specialist to verify taxability of meals with no overnight stay. |
Yes, if greater than $75. | Yes, if greater than $75. |
|
Meals – Out-of-State | Effective August 1, 2020, ISU is switching to a meal per diem, with rates set by GSA for the Contiguous United States (except in-state) and the Department of Defense for Alaska, Hawaii and US Territories. Gratuities may be included if they do not result in exceeding the maximum per diem. Alcohol must be excluded, unless charged to an unrestricted fund. If alcohol is charged on a T&H Card, the amount must be itemized to a personal charge. Must be in travel status from 7:30 a.m. through 8:00 a.m. to claim breakfast, noon through 1:00 p.m. to claim lunch, and 5:30 p.m. through 6:30 p.m. to claim dinner. Charges to the T&H Card in excess of the daily limit will need to be itemized and charged back to the Ubill if the total reimbursement is negative. |
Yes, if greater than $75. | Yes, if greater than $75. |
|
Meals – Foreign | Per Diem rates set by U.S. State Department. Gratuities may be included, but not in addition to the per diem amount if the per diem method is being used. Alcohol must be excluded, unless charged to an unrestricted account. An unrestricted account can only be used for alcohol if non-ISU employees also are in attendance. The incidental expenses portion of the meal and incidental expenses per diem rate includes "fees and tips given to porters, baggage carriers, hotel staff and staff on ships," as well as "laundry and dry cleaning." Therefore, these expenses may not be claimed separately. Charges to the T&H Card in excess of the daily limit will need to be itemized and charged back to the Ubill using a personal expense checkbox. Please see FAQ - Meals for additional information. |
Yes, if greater than $75. Not required when claiming per diem. | Yes, if greater than $75. |
|
Mileage – Personal Vehicle |
The maximum mileage rate is linked to the maximum allowed by the Internal Revenue Service when a government-owned vehicle is not available. For travel taking place on or after January 1, 2023: the default mileage rate was increased from $0.3125 to $0.3275. The higher mileage rate increased from $0.625 to $0.655 per mile. The traveler can qualify for the higher rate of $0.655 if:
For travel taking place on or after July 1, 2022: the default mileage rate was increased from $0.2925 to $0.3125. The higher mileage rate increased from $0.585 to $0.625 per mile. The traveler can qualify for the higher rate of $0.625 if:
Please see FAQ - Mileage for additional information. |
No | Mileage cannot be claimed on a T&H Card. |
|
Newspapers | Actual expense. Business purpose of newspapers should be stated on the reimbursement. | Yes, if greater than $75. | Yes, if greater than $75. |
|
Package Deals for Airfare and Hotel | When the airfare and hotel are lumped together as one price as part of a package deal through Travelocity, Orbitz, etc., enter the full amount under Miscellaneous Expenses - Other. Include an explanation in the Other Comments field that the package deal included both airfare and hotel, and state the hotel nights covered by the package. When the package deal splits the amounts between airfare and hotel, list the airfare amount in the Airfare Paid by Traveler field and pro-rate the hotel charge in the Lodging field for each of the nights covered. Using a package deal usually means the hotel will not provide an itemized receipt. |
Always, regardless of the amount. | Not allowed. To use the T&H Card, travelers will need to book through either Key Travel, Corporate Travel Partners, or direct with the airline. |
|
Parking | Actual expense. | Yes, if greater than $75. | Yes, if greater than $75. |
|
Passports, Visas | Actual expense, if necessary for university travel. If a photo is taken as part of the passport application process, it can be reimbursed. Since passport applications now require a birth certificate with a raised seal, we can reimburse for a copy of the birth certificate as well. | Yes, if greater than $75. | Yes, if greater than $75. |
|
Photocopying and Printing | Actual expense, if necessary for university business while in travel status. Printing should be completed prior to travel if possible using ISU Printing Services. If in travel status, please contact print@iastate.edu prior to printing through a third party to get an exception approval. The exception should be submitted to Finance Service Delivery to be attached to the Expense Report. | Yes, if greater than $75. | Yes, if greater than $75. |
|
Preferred Seating / Seat Selection Fees | Some airlines charge extra for choosing a seat on the plane, which is allowable. Documentation usually is part of the itinerary detailing the other charges. Federal funds cannot be used for this expenditure. | Yes, if greater than $75. | Yes, if greater than $75. |
|
Premium Economy Fares | Some airlines offer additional leg room and seat width for an economy fare. The name varies by airline (e.g., American Airlines Main Cabin Extra, Delta Airlines Comfort+, United Airlines Economy Plus). Documentation usually is part of the itinerary detailing the other charges. Federal funds cannot be used for the incremental increase over the regular economy fare. Seat Guru and Smarter Travel provide comparisons of what different airlines offer. | Always, regardless of the amount. | Always, regardless of the amount. |
|
Private Airplane Miles | Private airplane miles can be reimbursed at the rate provided by the General Services Administration. Airplane nautical miles (NMs) should be converted into statute miles (SMs) or regular miles when submitting a reimbursement using the formula (1 NM equals 1.15077945 SMs). | No | No. Not allowed on the T&H Card. |
|
Registration | Actual expense, excluding extra costs for spousal attendance or events that are purely for entertainment purposes. Reimbursements of all conference registrations (including virtual) can only be processed after the event has passed. Prepayment of registration by an ISU Travel & Hospitality Card or Purchasing Card is encouraged. | Yes, if greater than $75. | Yes, if greater than $75. |
|
Safe Deposit Boxes | Actual cost of rental of a hotel safe deposit box required for business use. Storage of personal items is not reimbursable. If the safe deposit box was not an optional charge, please explain and it will be reimbursed. | Yes, if greater than $75. | Yes, if greater than $75. |
|
Shipping | Actual expenses for materials that must be shipped while in travel status. | Yes, if greater than $75. | Yes, if greater than $75. |
|
Snacks/Non-alcoholic drinks | Should be claimed in the "Meals" column and should not be used as a means of exceeding the per diems. | Yes, if greater than $75. | Yes, if greater than $75. |
|
Taxis, Cabs, Buses, Airport Shuttles, Subways | Actual expense including tip is reimbursable. Using a taxi to travel to the Des Moines airport is discouraged as Iowa State University has multiple contracts for travel to and from Des Moines International Airport. Taxis, Ubers, Lyfts, or other ground transportation solely for personal meals is not reimbursable. | Yes, if greater than $75. | Yes, if greater than $75. |
|
Telephone Charges | Actual expense of business-related calls. If not detailed on the hotel receipt, a copy of the traveler’s phone bill must be attached. (As of July 1, 2009, the Communication Technology Allowance policy limits reimbursement to roaming charges, minutes above the monthly contract, or international calls, or temporary access to services while on assignment.) Phone cards used for international travel also are reimbursable. | Yes, regardless of amount. | Yes, regardless of amount. |
|
Tolls | Actual expense. Receipts often are not given. | No | No |
|
Tours, Cruises | Actual expense of business-related tour or mandatory conference events is reimbursable. Optional or pleasure tours are not reimbursable. | Yes, if greater than $75. | Yes, if greater than $75. |
|
Traveler’s Checks Fee | Actual expense if required for university travel. | No | No. Not allowed on the T&H Card. |
|
TSA Pre-Check Program | In December 2013, the Transportation Security Administration began a program that allows low-risk travelers to experience faster, more efficient screening at participating U.S. airports, for both domestic and international travel. (The Des Moines International Airport is one of the participating airports.) Participants in the program also will not have to remove belts, shoes, jackets, or laptops. Please see their website for more information on the program. The $85.00 application fee is non-refundable, even if the application is denied. Federal funds cannot be used for this expenditure. | Yes, if greater than $75. | Yes, if greater than $75. |
|
Trip Insurance | Please review Risk Management's website regarding CISI international trip insurance before purchasing coverage on your own. Unlike Flight Insurance (see the Summary of Unallowable Travel Expenses), Trip Insurance has a potential benefit to ISU (e.g., the refund of the air ticket price) if the trip is cancelled. This can be reimbursed at the discretion of the department after reviewing what is covered by the fee. If it is primarily for a personal coverage, such as lost luggage, it benefits the employee and is not reimbursable. Also see Flight Insurance, which is unallowable. | Yes, if greater than $75. | Yes, if greater than $75. |
|
This page was last updated on August 22, 2023.