ADMINISTRATIVE RULE NO: D013
RELATED TO POLICY NO: 5050
TITLE: EXPENSE REIMBURSEMENT ACCOUNTING PLAN
Below are the guidelines pertaining to reimbursable and non-reimbursable items.
I. DUES & MEMBERSHIPS
PROFESSIONAL ORGANIZATIONS/CIVIC CLUBS/CHAMBERS OF COMMERCE: Personal and institutional memberships in professional organizations may be paid for with college funds when such memberships are directly beneficial to the college and relate to an employee's job.
Memberships in civic organizations and Chambers of Commerce may be paid for when an employee's college duties require such membership. An approval signature of the employee's supervisor is required.
II. GROUP MEALS SERVED AT MEETINGS
ON-CAMPUS MEETINGS/OFF-CAMPUS MEETINGS/OUT-OF-DISTRICT MEETINGS: Meals may be paid for with college funds if the employee is directed to attend a meeting at which college business is conducted and the meal is a part of the agenda.
HOSTING PROFESSIONAL ASSOCIATES: The college recognizes that situations often arise where prudent judgment and customary practice indicate that furtherance of the college's interests will be best accomplished by incurring the expense involved as host for a college business related meal. Meals provided for non-LBCC employees for the purpose of developing a college relationship or the promoting of goodwill are reimbursable, provided that such meals are furnished in an atmosphere conducive to a business discussion. When applicable, the meal should be paid for and reported by the most senior college employee in attendance. An approval signature of the attending employee's supervisor is required.
RECEPTIONS/RECOGNITION EVENTS/STAFF DEVELOPMENT ACTIVITIES: Meals may be paid for with college funds if the event relates to college business.
BIRTHDAYS/ANNIVERSARIES/PERSONAL EVENTS/RETIREMENTS: Meals for these types of activities may not be purchased with college funds. However a meal for a retiree and his/her guest at a retirement dinner may be paid for with college funds.
ALCOHOL: No alcohol will be purchased with college funds.
III. REFRESHMENTS SERVED AT MEETINGS
RECEPTIONS/RECOGNITION EVENTS/GUESTS OF LBCC/STAFF MEETINGS/RETIREMENTS: Refreshments may be paid for with college funds when an event is defined as accommodating guests or employees for staff meetings or other unique or special events related to college business.
BIRTHDAYS/ANNIVERSARIES/PERSONAL EVENTS: Refreshments for these types of activities may not be purchased with college funds.
ALCOHOL: No alcohol will be purchased with college funds.
IV. MISCELLANEOUS
ITEMS OF APPRECIATION, CONDOLENCE, OR RECOGNITION: The college may pay for items of appreciation, condolence, or recognition if the activities/events to be recognized are extraordinary in nature and relate to college business. An originator's signature and supervisor approval signature are required. Such purchases shall be infrequent and items purchased shall be of nominal value.
SUBSCRIPTIONS, JOURNALS: Subscriptions and journals that directly relate to the employee's job may be paid for with college funds.
OTHER ITEMS: Miscellaneous items that are required to support instructional or operational functions may be reimbursed with appropriate documentation.
V. DISALLOWABLE EXPENSES
UNREASONABLE ITEMS: The college expects LBCC employees to be prudent in incurring college-related expenditures. Failure to comply with established procedures may result in personal liability to the employee.
PERSONAL ITEMS: The college will not pay for items for personal use such as aspirin, holiday decorations, coffee, and other personal refreshments, etc. It is inappropriate for any LBCC employee who is capable of utilizing the college purchasing process (VISA card, purchase order, invoice voucher) to purchase items for personal use or for use by the employee's relatives or friends. Sanctions may be imposed for violations, including oral or written warnings or reprimands, suspension with or without pay for specified periods of time, or termination of employment.
VI. APPROVALS
College related expenditure reimbursements will be paid only with proper approval. Reimbursement requests require both employee and supervisor of record or designee approval.
Those approving expenses are responsible for assuring that the reimbursements:
1. Comply with college policy,
2. have adequate documentation to support the expenditure,
3. are valid and reasonable, and;
4. reflect minimum expense levels consistent with the accomplishment of college interest.
VII. DOCUMENTATION
Itemized receipts are required for reimbursement of college-related expenditures. Copies of canceled checks and credit card receipts are acceptable with an itemized listing attached.
DATE OF APPROVAL: 8/10/93
DATE OF REVISION: 4/17/01