Professional development activities by OWU personnel may appropriately involve travel. This includes such travel as conventions, conferences, recruiting, and fundraising.
 
Reimbursable Expenses » Travel costs covered by the University.
 
Non-Reimbursable Expenses » Travel costs not covered by the University.
 
Original receipts for expenses must be attached to the form that is submitted for reimbursement. Receipts are required for all expenses except for mileage for use of personal vehicle and certain miscellaneous expense such as bellhop fees, baggage handlers, or other fees to store or transport luggage.
 
Cash advances for travel are secured from the OWU Cashier if less than $500 or are obtained in a check from the Accounting Office if more than $500. A check request must be submitted at least five business days prior to the day that you need the check. Travel advances (cash or check) will not be released more than five days before the travel is to begin.
 
Clearing of travel advances and reimbursements after the travel occurs are also transacted at the Cashier window. Reserved to the Cashier is the right to refer cases to the Controller when in doubt about whether the expense is reimbursable under this policy.
 
A Travel Expense Report Form must be completed and taken to the Cashier within 15 days of return from a trip. Original receipts for the specific charges must be attached to this report. The report is to be reviewed and approved by the person responsible for the budget account being charged. In the case where the individual in charge of the budget is clearing an expense, a supervisor's approval must be obtained for expenses greater then $100.
 
Travel charges paid directly by the University on your behalf -- i.e., airfare, University Visa charges, and gasoline credit cards -- are charged to the individual's travel advance account. Such charges must be cleared to the proper expense account by completing a Travel Expense Report form. Such expenses must be cleared within 30 days of the date that the travel occurred.
 
A subsequent cash advance will not be given prior to the settlement of a current outstanding advance. In addition, if charges to the University Visa are not cleared from an individual's travel advance account within 60 days, the University reserves the right to recall the individual's Visa card, until such charges are cleared.
 
 

 
By filing an appropriately completed Travel Expense Report Form, with adequate receipts attached, you will "make an adequate accounting to your employer," as required by IRS regulations. Having done so, you need not include either travel expenses or the related reimbursements on your federal income tax return, as long as the two amounts are equal. You may deduct any unreimbursed travel expenses, and you must report any excess reimbursement on your federal income tax return. See detailed instructions that accompany your tax return for specific reporting directions.
 
IRS regulations require that funds expended by an institution are not for personal use of an employee and that the expenses incurred are reasonable for the business undertaken. These criteria are also to be used by persons approving travel expense forms. The University Cashier accounts for the forms and will refer to the IRS guidelines to determine that forms have been properly prepared, include proper documentation and required approvals.
 
 
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