Reimbursement Policy
i. Policy Statement
I. Non-Reimbursable Expenses
II. Reimbursable Expenses
III. American Institute of Mathematics Declaration of Tax Status
IV. Internal Reimbursement Processing
i. Policy Statement
This policy is intended to:
* provide a clear and consistent understanding of the American Institute of Mathematics (AIM) travel and other expenses reimbursement policy;
* ensure compliance with applicable federal regulations and sponsor terms;
* explain requirements that promote the reasonableness of costs incurred by AIM for travel and other reimbursable expenses.
I. Non-Reimbursable Expenses
The following expenses are not reimbursable under this policy:
* Personal grooming services, such as barbers, hairdressers and shoe shines
* Car rental insurance purchased for domestic travel
* Frequent flier and other similar awards for hotel and car rentals
* Gym and recreational fees, including massages and saunas
* In-room movies
* Insurance costs such as life insurance, flight insurance, personal automobile insurance and baggage insurance
* Laundry or valet service for travel of fewer than five days
* Lost baggage
* Loss or theft of cash advance money, airline tickets, personal funds or property, including computers and equipment.
* "No-show" charges for hotel and car service
* Personal telephone charges in excess of reasonable calls home, generally one per day
* Pet care
* Upgrades (air, hotel, car, etc.)
II. Reimbursable Expenses
To receive reimbursement, a reimbursement form must be provided to be filled out by claimant. The claimant must fill out the form and attach receipts for the claimed expenses. All of the following fields must be accurately filled in:
? Airfare
Federal requirement (the Fly America Act) states that domestic grantees must use U.S. flag carriers to the maximum extent possible when commercial air transportation is the means of travel between the United States and a foreign country or between foreign countries.
Travelers must purchase the lowest-priced tickets available using a commercial discount airfare or customary standard (coach or equivalent) airfare. For domestic travel within the United Sates, Canada and Mexico airfare should not exceed $450. For international travel, it should not exceed $1200.00. The American Institute of Mathematics reserves the sole right to approve exceptions to provisions of this policy. Approved exceptions must be explicitly justified as beneficial to both the Institute and the individual.
? Trains, Buses, Etc.
For travelers using railroads, non-local buses or other commercial vessels the American Institute of Mathematics will pay the cost of the lowest first-class accommodations available for the trip. Reimbursement will not exceed the commercial airfare that would be reimbursable for the same trip.
? Rental Cars
The American Institute of Mathematics discourages car rentals unless absolutely necessary. If prior approval is obtained by the traveler, AIM will reimburse the cost of renting a compact or standard sized automobile. Mileage is not reimbursable for rental cars, however the direct cost for gasoline is.
? Private Car/Mileage
Mileage is reimbursable at the federally established rate of .485 cents per mile. This amount can be found by going to the US General Services Administration website at www.gsa.gov/HP_01Trvl_povmileage. Mileage reimbursements will be granted to local participants as well as participants traveling less than 700 miles round trip. Individuals claiming mileage that exceeds 700 miles round trip will be reimbursed the equivalent of a round trip air ticket, or whichever is less. If an individual is claiming mileage, a print out itemizing total mileage must accompany the form.
? Ground Transportation Expenses
Expenses amounting to $35 or less (such as shuttle fares or tips) do not require receipts. Receipts under $35 do not have to be submitted with the report. However, the amounts claimed must be accurate. Tolls, ferry, parking, bridge and tunnel costs will be reimbursed in full.
? Lodging
For workshops organized by AIM, typically lodging will be paid directly by the Institute. If lodging is not covered directly by AIM, receipts are required. Incidentals such as meals, phone calls and movies will not be reimbursed. A lodging receipt must include all of the following information:
1. The name and location of the lodging establishment.
2. The dates of stay.
3. Separate amounts for charges such as lodging, meals and telephone calls.
Travelers will not be reimbursed for free accommodations awarded in connection with hotel frequent guest programs.
? Per-Diem
For workshops organized by AIM, typically per diem is paid to an individual separate from reimbursement. If a per-diem reimbursement is claimed (upon AIM approval), Receipts and detailed documentation are not required when requesting reimbursement of meals and incidentals. The following apply using the meal and incidentals per-diem method of reimbursement:
? Workshop Per-diem Rates
Participants of AIM workshops will be reimbursed $30 per day for a maximum of 5 days. This amount is less than the local established rate for Palo Alto due to the fact that AIM provides refreshments throughout the workshop as well as a banquet during one evening.
? Domestic Per-diem Rates
With the exception of AIM workshops, the Institute will reimburse meal and incidental expenses based on the per-diem rate for the geographic region where the expenses are incurred. These rates can be found by going to the U.S. General Services Administration website at www.gsa.gov/HP_01Trvl_perdiem.
Because rates for specific localities may change as often as every two months, the traveler must be careful to ensure that the applied rate is appropriate to the actual dates of travel.
III. American Institute of Mathematics Declaration of Tax Status
United States and California laws require that the American Institute of Mathematics have on record information regarding the tax status of foreign visitors. Visitors should complete the form and remit it to the Executive Assistant. The form is only valid for one calendar year and must be filled out if an individual is a foreign visitor and they wish to:
* claim reimbursement for university business expenses
* collect fees or honoraria for services
A reimbursement cannot be issued unless the LA6 form has been remitted to AIM.
IV. Internal Reimbursement Processing
All reimbursement claims must be submitted within 30 days of the completed trip and must be processed within 30 days of receiving the claim.
? Determining Eligibility
A claim can be reimbursed if all the proper documentation (airline ticket receipt, hotel receipts, etc) have been submitted along with a reimbursement form. The originals are not necessary and a claim can be submitted in person or via fax, mail or e-mail as long as all the proper documentation is present.
After it has been determined that there is sufficient documentation; the amounts written on the form need to be reconciled with that of the documentation attached. The final total is to be written in ARCC Approval box at the bottom of the form. In addition to the final total, the date in which the payment was made, check number and your initials must also be written in the box at the bottom of the form.
? Approval
All reimbursements must get the approval of either the Executive Director or Deputy Director. All forms, documentation and checks must presented to either director where they will review the expenses and sign off on them in the box at the bottom of each reimbursement form.
? Copying
After the reimbursements have been approved by either the Executive or Deputy Director there must be copies made of the following:
* Reimbursement form-1 copy
* Check-2 copies
The reimbursement form original as well as one copy of the check are to be filed at the AIM offices. The additional copies are to be given to the Financial Officer for data processing.
? Requesting Funds
If a reimbursement is written from the American Institute of Mathematics Grant Account, the funds must be requested from FastLane by the Executive Director. A spreadsheet should be created for this purpose itemizing the following information in separate columns:
* Check number
* Payee
* Check Amount
* Running total of all checks
* Memo of what the payment was for
The total amount of all reimbursements should be sent to the Executive Director via e-mail with the spreadsheet attached. The Financial Officer should be copied on this correspondence.
? Filing Claims
* Workshops Reimbursements Forms
All reimbursements submitted from a particular workshop must be filed together. Each participant should receive their own folder which will house their reimbursement form along with all other documentation related to their participation in the workshop. These folders should be placed in the workshop filing cabinets with the most recent workshop at the front of the drawer.
* Employee Reimbursements Forms
Reimbursements submitted by employees should be filed in their personnel folder located in the employee section of the filing cabinets.
* All other Forms
Reimbursements claims from all other individuals should be filed in the vendor section of the filing cabinets. If the individual does not have a folder one should be created for them and then filed accordingly.
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