Expense and Resource Stewardship Policy

Guiding Principles
Policy
Procedures

GUIDING PRINCIPLES

The Expense and Resource Stewardship policy starts from a place of mutual trust between college administration and college employees.

As trusted stewards of Hope's institutional assets, we use the College鈥檚 financial resources to further the mission of the College drawing on our strategic priorities as a guide. We are mindful that the primary sources of revenue come from students, their families, and friends of the College.

We use the College鈥檚 resources with integrity, in a manner that is wise, fair, honest, transparent, and ethical. We seek to achieve the highest overall value per dollar, considering financial and nonfinancial aspects of each transaction.

While the policy was developed in the spirit of good practice and good stewardship, we recognize not every situation employees face in regards to spending will be covered in detail in this policy. If you encounter decisions or questions around spending or approvals that are not covered directly in this document, please contact Business Services.

We are committed to operating within the guidelines of this policy, IRS, GLBA, FERPA, and other regulations applicable to our organization, and the law.

PURPOSE OF THE POLICY

To guide employees, the stewards of 暗网TV鈥檚 resources, to appropriate resource-related behaviors that support the College鈥檚 mission through relevant Guiding Principles, Policies, and Procedures. The guiding principles, procedures, and policies outlined in this document are applicable to all employees and all fund and org types (such as, but not limited to, operating, discretionary, current restricted, professional development, endowed chair, sponsored program, agency, and capital funds) unless otherwise noted.

AUTHORITY AND AMENDMENT

This policy is bringing together the Travel and Expense Policy, the Procurement Policy, and the Gift Card Policy that have existed in Business Services as individual policies previously. In this format, the policy was first adopted March 12, 2019. Any questions about this policy can be directed to Business Services at 616.395.7810, businessservices@hope.edu or accountspayable@hope.edu.

This policy will be reviewed every three years, or sooner if circumstances dictate necessity. Employees with spending privileges are required to be informed of the Expense and Resource Stewardship Policy and any changes after every formal review.

RELATED POLICIES, PROCEDURES AND DOCUMENTS

Capital Process (for questions regarding this process, please contact the Controller)
Business Services Forms
Request for Information/Request for Proposal
Business Services Record Retention Policy

POLICY

TERMS

鈥淎pprover鈥� 鈥� Individual approving an expense (see 鈥淎pprovals鈥� section)
鈥淐apital Purchase鈥� 鈥� Investments in goods or services costing more than $5,000 that provide long term value to the college.
鈥淐ertify Champion鈥� 鈥� Members of the campus community outside of Business Services, who Business Services has deemed are an expert with Certify, the expense reporting software that the college uses.
鈥淐overed鈥� 鈥� Reimbursed or paid for on a College credit card.
鈥淔riend of the College鈥� 鈥� Individual who is not an employee nor a student
鈥淏udget Manager鈥� 鈥� The employee responsible for a particular organization [org] code. Budget managers are also fund/organization [org] viewers. There are primary and secondary org managers.
鈥淔und Viewers鈥� 鈥� An individual who will receive monthly budget reports for funds and has access to the fund/can run budget queries in plus.hope.edu.
鈥淟abor Surplus Area鈥� 鈥� A civil jurisdiction that has a civilian average annual unemployment rate during the previous two calendar years of 20% or more above the average annual civilian unemployment rate for all states during the same period.
鈥淥rg Viewers鈥� 鈥� An individual who has access to the org/can run budget queries in plus.hope.edu. They are not necessarily an org manager though.
鈥淧rimary Org Manager鈥� - Also known as the 鈥淧rimary Approver鈥�. This person is primarily responsible for the org number in question. They are generally a department head, Chair, or Program Director. They are also an org viewer of the org they are primary org manager of.
鈥淧ublically Solicited鈥� 鈥� Posted on the College website for vendors to bid on.
鈥淪econdary Org Manager鈥� - Also known as the 鈥淪econdary Approver鈥�. This person is the second approver on an org, and usually only has to approve expenses made by the primary approver. They are generally the immediate supervisor of the primary approver. They are also an org viewer of the fund they are the secondary org manager of.
鈥淪ignificant Contracts鈥� 鈥� Any contract that exceeds $25,000 in a year or $50,000 over the life of the term.
鈥淭ravelers鈥� 鈥� Anyone traveling on behalf of the College for college business.
鈥淯ser鈥� 鈥� Individual making a purchase on behalf of the College.

EXPENSE DECISION MAKING

When making a purchasing decision, the spender should consider the following regarding the potential expense:

Does this purchase support the mission of the College?
Do I have the authority to make this purchase?
Are there enough funds in the designated budget to cover the cost?
Is the expense necessary and ethically appropriate?
Could the cost be defended under public scrutiny?
Would I be comfortable explaining to a student that their payment, or to a donor that their donation, was used this way?
Can appropriate documentation be provided to support this expense in the case of an audit?
Am I planning far enough in advance to avoid additional costs (e.g., rush shipping, increased travel costs)?
Have I communicated well with my fund manager to understand the types of expenses that will be approved or disapproved?

If you answer no to any of these questions, then you should not make the purchase. If you have further questions, please contact the Controller.

TAX EXEMPT STATUS

The College holds tax exempt status in several states. Please check the Business Services website and obtain the appropriate tax exempt document prior to making a purchase.

As part of maintaining the College鈥檚 tax exempt status, the College cannot make gifts or contributions to political organizations/candidates nor can College funds be used to make loans or 鈥渕icro loans鈥� disbursed through organizations such as Kiva. Similarly, College funds cannot be used to make financial gifts directly to individuals, families, or to GoFundMe sites (or other similar donation sites).

CREATING NEW EXTERNAL ACCOUNTS

Business Services generally will not approve anyone opening any financial accounts in the name of 暗网TV or if using the name "Hope" on the account. This includes, but is not limited to, bank, PayPal, GoFundMe, Square, and Venmo accounts. Contact Business Services if seeking an exception.

ETHICS

The College鈥檚 reputation for fair, honest and consistent treatment of suppliers can best be maintained if procurement is performed solely on the merits of the transaction. All College employees should conduct themselves in such a manner as to foster public confidence in the integrity of the College鈥檚 procurement process. Therefore, all persons engaged in the procurement process in any department or position must adhere to the following principles and standards published by the National Association of Educational Buyers Code of Ethics.

Give first consideration to the mission and policies of 暗网TV.
Strive to obtain the maximum value for each dollar of expenditure.
Decline personal gifts of significant value (see Gifts from Vendors).
Grant qualified suppliers equal consideration insofar as College policy permits.
Conduct business with potential and current suppliers in an atmosphere of good faith, devoid of intentional misrepresentation.
Demand honesty in sales representation whether offered through the medium of a verbal or written statement, an advertisement, or a sample of the product.
Receive consent of the originator of proprietary ideas and designs before using them for competitive purposes.
Make every reasonable effort to negotiate an equitable and mutually agreeable settlement of any controversy with a supplier.
Accord a prompt and courteous reception insofar as conditions permit to all who call on legitimate business missions.
Foster fair, ethical and legal trade practices.

The College encourages all purchasers to consider minority-owned vendors, female-owned vendors, local vendors, alumni-owned vendors, and labor surplus area firms.

Accountability

The burden of proof is on the spender. Each individual is responsible for providing sufficient documentation to support the appropriateness of all expenses for which they are requesting payment reimbursement and for which they have charged their Hope credit card or cash advance.

Employees are encouraged to report concerns regarding individuals who may be using resources outside of these guidelines directly to their supervisor. However, if needed, the college also has a Whistleblower Policy.

Individuals who use college resources outside the guidelines of this policy, as determined by a combination of the supervisor, divisional leadership, Human Resources, the Chief Financial Officer [CFO], and/or Business Services will be subject to disciplinary action up to and including termination subsequent to a conversation and in accordance with the applicable employee handbook. Various accountability practices may be used. The College will determine what level of disciplinary action may be needed by evaluating the severity of the incident(s) by considering progressive discipline. Some of these practices may include:

Verbal conversation
Withholding Payment Request reimbursement until Certify is fully reconciled
Charging a fund and org number of Business Services鈥� choosing for an expense
Requiring reimbursement of the unallowable or unapproved expense
Revoking College credit card privileges
Revoking spending privileges
Revoking budgetary oversight responsibilities
Formal written warning
Demotion and/or loss of supervisory privileges
External review or investigation (by law enforcement or others)
Suspension (with or without pay)
Termination

GIFTS FROM VENDORS

College employees shall not accept or solicit, directly or indirectly, anything of economic value as a gift, favor, or entertainment which is or may appear to be designed to influence official conduct in any manner, particularly from a person who is seeking a business or financial arrangement with 暗网TV. Employees may engage in entertainment or activities with economic value to build relationships with key vendors/business partners, so long as a representative from that organization is also present at the event/activity and the employee's participation is pre-approved by their supervisor. Whenever possible, such gifts should be used to benefit the operations of the College and/or shared with other employees and students.

Unsolicited non-cash gifts valued under $100 may be accepted. You should inform your supervisor of any gifts that you have accepted. Examples of acceptable gifts include: unsolicited advertising or promotional material such as pens, pencils, scratch pads and calendars, occasional business lunches or food and refreshments of nominal value, or other items of nominal or minor value such as a box of candy or an umbrella that are merely tokens of appreciation and not related to any particular transaction.

Vendor Code of conduct

暗网TV is dedicated to maintaining excellence and integrity in all aspects of its activities, both educational and business. The trust of our students, faculty, staff, and the community are of the utmost importance. This is vital to both our image, and the college鈥檚 economic success. We depend on law-abiding and morally responsible behavior from our vendors.

College employees are expected to help enforce our vendor code of conduct. Likewise, we expect all of our vendors to adhere to the vendor code of conduct. Failure to do so may result in the college terminating its business relationship with a vendor.

By conducting business with 暗网TV, vendors are expected to:

Engage in legal and ethical business practices including Fair Labor Association and Ethical Trading Initiative rules and regulations
Promote fair and respectful interactions with 暗网TV, its employees, and other third parties
Ensure 暗网TV is obtaining maximum value for each dollar spent
Display a commitment to the environment and to society
Be committed to workplace and product safety
Receive consent of the originator of proprietary ideas and designs before using them
Reject all forms of discrimination and harassment
Display professionalism, fairness, and reliability in all business relations

External CONFLICT OF INTEREST

No College employee shall participate in the selection, award or administration of a contract or transaction if a real or apparent conflict of interest would be involved. Such conflict would arise when an employee, any member of his or her immediate family, or an organization which employs or is about to employ any of the parties indicated above, has a financial or other interest in the firm doing or about to do business with the College.

Every employee has a responsibility to report any real or potential conflict of interest to his or her supervisor (or dean, provost, or VP). This includes any relationship with only the appearance of a conflict. Faculty and staff may be required to annually report any such conflicts in writing on a Conflict of Interest Statement to the President鈥檚 Office and/or the Office of Sponsored Research and Programs.

GREEN PURCHASING

暗网TV endorses 鈥淕reen Purchasing鈥� and strives to the use and purchase of environmentally and socially responsible products and services. This is an effort to balance economic priorities with environmental and human health. When economically feasible, 暗网TV will conduct business with companies that will further our sustainability goals and objectives. Departments are expected to support this initiative in accordance with the guidelines located at the Campus Sustainability website.

In addition to our commitment to Green Purchasing, 暗网TV will primarily use recycled paper for departmental use. Paper purchased through the Bookstore will be available in a variety of recycled content with information made available to departments. Additionally, paper products will include Sustainable Forestry Initiative, Forest Stewardship Council certified, and American made products, which will reduce the college鈥檚 carbon emissions.

暗网TV鈥檚 CIT department is committed to Green Purchasing and will strive for desktops, laptops, and monitors purchased by the college to have achieved Bronze registration or higher within the EPEAT system. The college will have a strong preference for Silver and Gold registrations.

CApital Purchasing

All capital purchases over $5,000 must be processed through the capital purchase process. For questions regarding this process, please contact the Controller.

PROCUREMENT THRESHOLDS

Employees must adhere to the following regulations when making a purchase on behalf of the College. If assistance is needed, please contact the Controller or Accounting Manager.

Purchases less than $15,000 鈥� Goods and services may be purchased directly with minimum competition. Pricing, service and product/service quality are equal factors in vendor selection. To the extent practical, business should be distributed among suppliers if they offer the same rates.

Food consumed on campus for meetings or events should be provided by Creative Dining Services. Purchases of paper, supplies and other office products should be initiated through the Hope Bookstore (if choosing to use a different source for these purchases, the Bookstore should be notified).

All capital purchases over $5,000 must be processed through the capital purchase process. For questions regarding this process, please contact the Controller.

Purchases from $15,000 to $250,000 鈥� Goods and services must be selected after obtaining price quotations from at least two sources. These quotes can be obtained orally, in writing, via a vendor price list, or online search.
Purchases greater than $250,000 鈥� Goods and services must be selected based upon written requests for information (RFI), which include a clear and accurate description of the technical requirements for the material, product, or service to be provided and identify all requirements which contractors must fulfill in evaluating their offer. Competitive pricing from a minimum of two vendors is required. All procurement transactions must be conducted in a manner providing full and open competition. Please see 鈥淩equests for Information鈥� under 鈥淧rocedures鈥� for more information.
Exceptions to Procurement Threshold Requirements 鈥� The following are the only allowable exceptions for the regulations outlined above:
- Noncompetitive Procurement - Noncompetitive procurement occurs when only one firm can satisfy the product/service requirements
- Public Exigency/Emergency - Public exigency or emergency purchases occur when a purchase is required to protect life and/or property or to prevent substantial economic loss or the interruption of service. Formal procedures will be waived but competition should be used where possible.
- Approval from the Awarding Agency - When the awarding agency expressly authorizes a noncompetitive procurement in response to a written request from 暗网TV
- Inadequate Competition - After solicitation of a number of sources, competition is determined to be inadequate. Formal procedures will be waived.
  
  A noncompetitive procurement or public exigency/emergency exception must be approved before the purchase is made by the primary org manager (or secondary org manager, if the primary org manager is the one making the purchase) of the fund being used and the Controller (or designee).

SPECIAL PURCHASING CIRCUMSTANCES

In order to avoid the acquisition of unnecessary or duplicative items, the following procedures are in place at 暗网TV to ensure the appropriate use of funds.

Purchases Requiring Special Procurement Procedures 鈥� The college requires that the Bookstore, Catering, CIT, the Haworth Hotel, Health Center, Physical Plant, Print & Mail, Public Affairs and Marketing, and Transportation receive first priority when making purchasing decisions.

All purchases of office supplies, Hope apparel, Kleenex, paper towels, office paper, printer/copier toner, and other related items must be initiated at the Bookstore. Contact the Bookstore Buyers with questions. General inquiries can be sent to bookstore@hope.edu.

All purchases of furniture and construction services (including design and development) must be initiated through the Physical Plant.

All purchases of technology hardware (i.e. mouse, HDMI cords, etc.), software (including licensing and subscriptions), peripherals and printers must be initiated through the Computing and Information Technology Department.

When purchasing from internal resources, your fund and org number should be provided to the cashier/department; you should not use your college credit card, personal funds, or a cash advance to make the purchase.

By using these internal Hope departments, college resources stay on campus, helping fund scholarships and benefiting the larger operations of the college. Additionally, using these internal resources grows the purchasing power of 暗网TV, and allows for the various departments to potentially get more discounts, better pricing, better shipping rates, and other benefits from vendors.

If a purchaser does not use these internal resources for a purchase, Business Services may charge the expense to a fund and org that Business Services deems appropriate for the purchase.
Professional Services 鈥� When specialized skills, knowledge, resources and experience are needed that cannot be provided reasonably by existing staff, such services may be obtained from firms or individuals outside the College on a fee-for-service or professional contract. Selections must be based on impartiality, competitiveness and ability to fulfill needs. All contracts for professional services must be reviewed and approved by the appropriate Cabinet member(s). Examples of Professional Service Contracts include appraisals, architectural and engineering services, auditing, accounting and financial services, consulting services, printing and graphic design, research surveys and studies, web design and development.

All services for professional design and/or construction are selected by the CFO in consultation with the Director of Operations and appropriate members of the Cabinet, and approved by the Board of Trustees. To the extent possible, contracts for construction projects should include value engineering clauses to offer opportunities for cost reductions.

Marketing, Branding & Logos

Any use of the 暗网TV name, logos, affiliations, or other related items for promotional purposes must be approved by the office of Public Affairs and Marketing. Any marketing/branding campaigns must also be approved by Public Affairs and Marketing.

The Bookstore does have pre-approved logos available for immediate use on apparel or gifts. Other official logos are available for download on the Public Affairs and Marketing website. Any modification to 暗网TV logos is prohibited.

CONTRACT RETENTION

Significant contracts include those with a value in excess of $25,000 per year or $50,000 over the term of the contract or that could result in significant adverse exposure for the College (not including personnel contracts). All significant contracts must be signed by an authorized signatory (President, CFO, Director of Finance and Business Services) of the College. Business Services must be contacted prior to engaging in any negotiations related to a significant contract.

Contracts that are less than the significant threshold should be signed by a department head (ie. academic chair, dean, director, vice president). All contracts (both significant and not) must be stored for seven years after the end of the agreement. They must be stored with the Joint Archives or within a department in an area that is accessible and known to more than one party. For more information regarding the Joint Archives, see 鈥淯sing the Joint Archives鈥� under 鈥淧rocedures鈥�.

DOCUMENTATION

Documents related to procurement action must be maintained in accordance with the Business Services Record Retention Policy. Procurement documents that must be maintained include the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for contract price.

ASSET OWNERSHIP & RETIREMENT

Anything purchased using College funds remains the property of the College until the item is retired. When retiring an item, Business Services should be consulted for any item (or grouping of related items) with an expected value of $50 or more. If there is a question as to the value of the item, Business Services should always be consulted. If Business Services determines there is any value to the asset, all College branding will be removed and the asset will be sold at fair market value. If an item is being replaced, the sale proceeds can be deposited into the fund paying for the replacement item. Otherwise, proceeds from the sale of items will go toward annual giving and fund scholarships for students.

Expenses for Remote Work

If you elect to work remotely, you are responsible for all equipment/internet needs for your home office. CIT will not provide additional monitors, desktops, laptops, chairs, or any other office equipment or supplies; nor will the College reimburse for cell, internet, or any other technical service. The Expense and Resource Stewardship policy is still in effect for remote work. This includes, but is not limited to, using campus resources (e.g. the Bookstore) as described in other sections of this policy.

METHODS OF PAYMENT

CORPORATE CREDIT CARD

Corporate credit cards are issued based on need. When an employee receives and agrees to the cardholder agreement and has supervisor approval they will receive a corporate credit card. That employee agrees to be bound by the terms of the use of that card as described at the time of issuance.

Annual fees for College corporate credit cards will be paid by the College. Employees are personally liable for all charges on the card until proper and complete documentation is submitted and approved through Certify.

Business Services, with input from the employee鈥檚 supervisor, reserves the right to revoke credit cards from users for lack of use. This is done in order to create a cost savings for the college with credit card monitoring. Additionally, this helps limit potential fraudulent activity on the corporate credit cards.

For issues around misuse of credit cards, disciplinary action will be managed consistent with the information outlined in the 鈥淎ccountability鈥� section of this policy.

While electronic expense reporting must occur within 90 days of the charge being made, we recommend report submissions within 30 days. Failure to follow College policies related to credit card use (including timely expense reporting) may result in suspension of credit card privileges or further disciplinary action. Employees with expenses over 90 days old will have their credit card shut off. The time frame for submitting expenses may be shortened at the end of the fiscal year. The college uses a three-strike policy with credit card shut offs. In addition to having the credit card shut off, cardholders will have requirements that need to be met before the card will be reactivated. These are outlined further below:

Strike One 鈥� After a credit card is shut off for the first time due to failure to submit expenses in a timely fashion (i.e. 90 days), the card will be deactivated until all expenses are submitted in Certify. Once all expenses are submitted, the card will remain deactivated for a period of 30 days, after which it will be reactivated.
Strike Two 鈥� After a credit card is shut off for the second time due to failure to submit expenses in a timely fashion (i.e. 90 days), the card will be deactivated until all expenses are submitted in Certify. Once all expenses are submitted, the card will remain deactivated for a period of 45 days, after which it will be reactivated. Additionally, cardholders will be required to meet with a representative of Business Services, an approved Certify Champion, or the employee鈥檚 supervisor at least monthly. The meetings will be required for six months, and may continue as deemed necessary by Business Services, and/or the Certify Champion, and/or the employee鈥檚 supervisor.
Strike Three 鈥� After a credit card is shut off for the third time due to failure to submit expenses in a timely fashion (i.e. 90 days), the card will be permanently deactivated. The cardholder will be asked to submit their final expenses. If they fail to do so within a reasonable amount of time, Business Services will submit their final report. Business Services will charge appropriate funds/orgs for these expenses.

Chart depicting information about Hope鈥檚 credit card strikes policy, as explained in the above text An employee who has had three strikes may be able to get a second opportunity at having a college credit card. This second opportunity will be referred to as probation. If probation is granted, the employee will start at 鈥渟trike-two鈥� status. That is, if they have their credit card deactivated again, they would permanently lose it. To qualify for probation, the following criteria must be met:

It has been at least one year since the employee鈥檚 original credit card was deactivated
They have approval from their supervisor
They have approval from both the AP Coordinator and the Controller (or their designees)
They have not previously been under probation (an employee is only allowed one second opportunity)
The cardholder agrees to meet monthly with a representative of Business Services, an approved Certify Champion, or their supervisor with the intent of submitting their expenses on a monthly basis

If a cardholder has a deactivated card due to failure to turn in expenses in a timely fashion, they may still spend college resources. They can do this by submitting reimbursements via a payment request, sending invoices to Business Services for payment, requesting and reconciling a cash advance, and using a fund number and an org number at an internal Hope resource (e.g. the Bookstore).

College corporate credit cards are intended for business use only. College corporate credit cards may not be used for personal expenses. Should personal purchases be accidentally charged to your corporate card, full disclosure must be made of the personal charge and full payment for that charge must be deposited through Business Services no more than 30 days after the personal charge was incurred. The check to reimburse the personal charge should be made payable to 鈥湴低鳷V鈥� and should be deposited to account 7977.

If a cardholder has three personal purchases on their corporate credit card that are not paid back within 30 days from the date of the expense, their credit card will be revoked. There may be additional disciplinary action based on the severity of the offense. Please see the 鈥淎ccountability鈥� section of the policy.

CASH ADVANCES

Generally, cash advances should only be used when traveling to areas where credit cards are not widely accepted or when international currency is needed. An employee may have only one cash advance outstanding at any given time. Accounting for a cash advance requires proof of cash spent (usually a receipt) and return of any unspent cash. Failure to account for a prior advance will result in the denial of all subsequent cash advance requests and could result in further employment disciplinary action. All cash advances must be reconciled with Business Services within 30 days (or before fiscal year end closing) after the completion of the travel event.

DOMESTIC CASH ADVANCE

A cash advance request should be submitted no less than two weeks prior to the departure date. A cash advance will typically be issued within ten working days prior to the date it is needed (in the form of a check or direct deposit).

A cash advance used to provide incentives to participants in a survey or study must include a list of all recipients (including a signature from each recipient). The list must be included in the expense report as documentation that the money was disbursed.

INTERNATIONAL CURRENCY ADVANCE

A cash advance request should be submitted no less than two weeks prior to the departure date (additional time is preferred). Currency will be issued prior to the planned departure.

The College will allow the cash advance feature to be used via the Hope credit card, when traveling internationally. The amount withdrawn and reason for withdrawal will be required to be documented as a cash advance (requiring proof of cash spent, usually a receipt). Unspent cash must be returned with the expense report.

PERSONAL PAYMENT AND PAYMENT REQUEST

Hope employees may use their personal credit card while conducting College business and submit College-related expenses via a Payment Request. The College will not cover the cost of any annual fees for personal credit cards, late payment fees, or overdraft fees. Employees may not allow rewards programs or category rewards to influence purchasing decisions.

A Payment Request must be submitted within 90 days of the expense or the funds will not be reimbursed. Sufficient documentation must support the request to comply with IRS requirements. The timeline for submitting expenses may be shortened at the end of the fiscal year.

Over and Above

Over and Above forms are the means of compensating College employees for their extraordinary services. Over and Aboves are processed by Human Resources. If you have any questions please contact Human Resources.

See 鈥淥ver and Above鈥� under Procedures for more information.

TRAVEL

GENERAL TRAVEL

Travel shall be used to accomplish College business objectives in a cost-efficient manner while also considering the totality of the financial and non-financial costs associated with the trip (such as the value of the employee鈥檚 time).

Travelers must use prudent judgment for travel expenses. For example:

Traveling coach or economy class. Travelers may travel in business or first class, but will be expected to cover the difference. Travelers requiring the use of first- or business-class airfare, when needed to support medical needs, will be permitted to do so based on supporting documentation and approval from their supervisor and/or HR.
Staying and eating in moderately priced establishments.
The college will cover airport parking within reason. Travelers traveling for extended periods of time should consider alternative methods of traveling to the airport (such as Uber, Lyft, or a different car service).

While traveling, only reasonable, business-related expenses will be covered. Reasonable expenses would not include:

Passports
TSA Pre-checks
Personal hygiene items
Clothing
Dry cleaning/laundry
Personal entertainment items
Co-working spaces
Parking fines
Traffic tickets
Valet parking (unless that is the only option available)
Snow removal/lawn care
Boarding of pets
Additional costs for pet friendly hotels/accommodations

The costs for vaccinations, mandated health tests/screenings (i.e. Covid screenings), and travel visas related to a specific business trip are allowable business expenses.

Information about personal meals while traveling for College business can be found under 鈥淢eals and Entertainment.鈥�

HOTELS

If a spouse or other individual accompanies the employee, the charge to the College may only be the single room rate. Tips for hotel staff, while not mandatory, are covered by the College, within reasonable limits as determined by the services required and received. For tipping guidelines, please see the 鈥淭ipping鈥� section under Travel.

The college permits the use of Airbnbs, Vrbo, hostels, or other alternative accommodations. However, federal sponsored program money may only be used at hotels, motels, or other alternative accommodations which are compliant with the Hotel and Motel Safety Act of 1990 of the United States. You may search for compliant properties at: https://apps.usfa.fema.gov/hotel/. Any travel restrictions on lodging may be a condition of the award. Travelers should review their award conditions to confirm no such restriction exists.

STAYING WITH FRIENDS OF THE COLLEGE

If a traveler chooses to stay with family, alumni, or friends of the College in lieu of staying in a hotel room, a gift of gratitude may be purchased for the host if the value of the gift is less than $50 multiplied by the number of nights stayed with the host (up to a maximum of $200). A meal with the host could be considered in lieu of the gift with the same suggested amounts. Federal sponsored program money may not be used for this purpose. Alcohol, or other related expenses, are not an allowable gift.

AIRFARE

Travelers may choose to fly to the destination when flying is less expensive (when considering the totality of travel cost involved during the duration of the trip including the value of the employee鈥檚 time), than other forms of transportation. Travelers should select the least expensive airfare, i.e. economy class, that is available during reasonable travel times. First class, Business class, seat selection, and other additional seat-based charges are considered personal expenses, and the employee would be expected to cover the additional cost, unless approved by the employee鈥檚 supervisor and Human Resources. First class, Business class, seat selection, and other additional seat-based charges will not be covered for friends of the college or students that are traveling on behalf of the college either.

Travelers should not pay for additional travel insurance for airfare. The college鈥檚 travel insurance policies cover what these additional insurance policies cover. A traveler who pays for additional travel insurance related to airfare will be expected to cover the cost.

If a traveler is flying and is using money from a federal sponsored program they must use a US-flag carrier, even if it is not the least expensive, except in extenuating circumstances. This is in accordance with the Fly America Act. If you have questions about the Fly America Act, please contact the Office of Sponsored Research and Programs.

While travelers may always choose to check a bag, they are encouraged to use prudent judgment as to the necessity of checking a bag. Additional bag charges, such as charges for a second bag or an overweight bag, are the employee鈥檚 responsibility, unless it is directly related to college business travel.

Tipping

If you choose to tip, industry standards suggest the following:

$1鈥�2 per bag for bellhops
$1鈥�2 for concierge helping arrange cab/ground transportation
$2鈥�5 for valet service
$2鈥�3/night for housekeeping
15鈥�20% for meals
15鈥�20% for taxi, Uber, Lyft, or other car services

Transportation Services

Charter buses, taxis, ride sharing services (such as Lyft or Uber), limousines, and airport shuttles are permitted expenditures within reason. 暗网TV鈥檚 transportation services must receive first priority.

RENTAL VEHICLES

Travelers may rent a car at their destination when it is less expensive (when considering the totality of travel expenses involved during the duration of the trip including the value of the employee鈥檚 time). Travelers must select economy or compact model rental cars when available.

The College does not pay for Collision Damage Waiver (CDW) or Personal Accident Insurance (PAI), or any other additional insurance charges. These insurance coverages are provided by the College through its vehicle insurance policy and/or the College鈥檚 corporate credit card. Accidents or damage incurred with the rental vehicle (with or without personal injury) must be promptly reported to Campus Safety and Business Services.

AIRLINE, HOTEL, & RENTAL CAR REWARDS/ LOYALTY PROGRAMS

Employees may retain frequent flyer, hotel frequent guest, or rental car club program benefits. However, participation in these programs must not influence selection that would result in additional cost to the College beyond the lowest available fare. Membership fees associated with these programs are considered personal expenses and are not covered.

An employee may opt to receive an airline voucher for bumping to a later flight if doing so will not impact work expectations. Employees cannot be paid for the time and no additional meals or hotel charges can be charged to the college. The college encourages the use of such vouchers for professional development or other college business.

PERSONAL VEHICLES

When traveling from campus, it is recommended to use vehicles available through the 暗网TV Transportation Services.

Travelers may use their personal vehicle for business purposes if the cost to the College of using one鈥檚 personal vehicle is less than the cost of other forms of transportation (or the College will cover up to the cost of a comparable flight).

Employees and students will be reimbursed at the current college established rate. This rate will be reviewed at least annually by the CFO, Controller, and the Accounting Manager.

Fuel and other costs of using a personal vehicle are included in the mileage rate and therefore will not separately be covered by the College.
Distance is calculated based on the IRS regulations for deductible expenses. Please see 鈥淢ileage鈥� for more information.
Toll and parking expenses incurred during the trip will be covered and are not included in any reimbursable mileage rate.
The minimum amount that may be reimbursed for mileage is 10 miles. Trips for less than 10 miles should be accumulated and submitted once 10 miles is exceeded
Repairs to personal vehicles, even if maintenance became necessary as part of business travel, will not be covered by the College.

Friends of the college and vendors can also be reimbursed for mileage when traveling on behalf of the college. Unless otherwise agreed upon, the mileage rate will be the current college established rate.

The College does not provide insurance on personal vehicles when used for College business. It is the personal responsibility of the vehicle owner to carry adequate insurance coverage. It is recommended that the Combined Single Liability limit be $300,000. Insurance deductibles, traffic fines or fees are the responsibility of the employee/auto owner and are not allowable costs to be charged to the College.

The College is not responsible for any damage incurred to the employee鈥檚 vehicle or other personal transportation accessories, such as, but not limited to, trailers, campers, and bike racks when used for College business.

Insurance deductibles, traffic fines or fees are the responsibility of the employee/auto owner and are not allowable costs to be charged to the College.

Mileage

Business miles driven for college business using a personal vehicle are allowable expenses and will be reimbursed at the current college rate. Business miles are any miles that are not the employee鈥檚 commute to campus. To clarify, miles driven from the employee鈥檚 home address to 暗网TV, and from 暗网TV back home are not reimbursable. However, if the employee drove to Hope, then drove to an off-site location for work, the miles between Hope and the off-site location would be reimbursable.

Miles driven from an employee鈥檚 home address directly to an off-site location, and vice versa, for the purpose of work are reimbursable, minus the standard commute. The college considers ten miles as the standard commute. For example, if an employee drove directly from their home to the airport to leave for a conference, the mileage from their home to the airport would be reimbursable, minus ten miles.

Supporting documentation for actual miles driven, such as a Google Maps printout, should be included with any mileage reimbursement request. The minimum amount that may be reimbursed for mileage is 10 miles. Trips for less than 10 miles should be accumulated and submitted once 10 miles is exceeded.

A chart conveying 暗网TV鈥檚 mileage reimbursement policy as described in the paragraphs above

Mileage for Remote Employees

Fully remote employees, as defined as positions that allow the employee to work from home daily, minus some occasional trips to campus as requested by the supervisor, can claim mileage for their visits to campus. Mileage that can be claimed are any miles driven to campus, in excess of the 10 mile standard commute. Remote employees must live more than 50 miles from Holland in order to be eligible for mileage reimbursement for their drive to campus. This is subject to IRS鈥� monthly limit on Qualified Travel Fringe benefits. Mileage for remote employees traveling to campus should be submitted on a monthly basis. Mileage for remote employees is limited to the lesser of the actual mileage reimbursement amount, or cheapest cost to travel to campus, such as airfare, even if the employee chooses to drive to campus.

For fully remote employees who are required to come to campus, but not close enough to drive, direct expenses, such as but not limited to flights, hotels, train fare, meals, and rental vehicles, will be covered by the college and are not part of the Qualified Travel Fringe benefits. Direct expenses would not include gasoline for a personal vehicle, as that would be reimbursed as part of the mileage claimed.

Whenever possible, the Haworth Hotel should be used by fully remote employees when visiting campus overnight.

LUGGAGE INSURANCE

Expenses for additional travel or luggage insurance coverage purchased by employees, students, or friends of the college will not be covered by the College. The College provides sufficient travel insurance for each employee, student, or friend of the college traveling on behalf of 暗网TV. The cost of additional coverage is the personal responsibility of the employee, student, or friend of the college.

INTERNATIONAL PHONE PLANS & WIFI

The College will cover the costs of international phone plans for the period when the phone plan is needed to conduct College business (this should be built into the off-campus course fee, if applicable). The College will cover the cost of wifi in a hotel or on an airplane when wifi is needed to conduct College business. Wifi will not be covered if solely used for entertainment purposes.

COMPANION AND PERSONAL TRAVEL

The College will not cover travel and other business expenses incurred by a spouse or other individuals accompanying an employee on business unless the spouse or other individual is representing the College in an official capacity and has prior approval to travel on behalf of the College by the appropriate Vice President. College credit cards may only be used for expenses incurred by the employee.

Any marginal costs associated with the guest's travel will not be covered by the college.

Personal travel that lengthens the trip will not be covered by the college. The college will cover the cost of meals while traveling up to the same number of meals that would have been covered if the employee was traveling only for the purpose of business. College-provided collision insurance on rented vehicles is only applicable when using the vehicle for business purposes.

Intercultural Travel Expenses

Intercultural travel refers to any off-campus travel programs for students. This includes, but is not limited to Summer Terms and Immersion trips.

Please refer to the Risk and Responsibility鈥檚 policy regarding these expenses. Unless an exception is noted in their policy, the Expense and Resource Stewardship policy applies to all intercultural travel expenses.

MEALS AND ENTERTAINMENT

PERSONAL MEALS WHILE TRAVELING FOR COLLEGE BUSINESS

The College will cover an employee鈥檚 actual documented meal expenses (with detailed receipts) up to the maximum daily meal allowance. The College considers $65 per day plus 15鈥�20% gratuity to be a maximum (in most instances) for personal meals. Any additional charges for delivery or 鈥渢o-go鈥� meals are included in the $65 per day limit. While the allocation of these funds is at the discretion of the employee, the funds could be allocated as follows: $10.00 for breakfast, $20.00 for lunch, and $30.00 for dinner, plus $5 towards snacks/beverages purchased throughout the day.

Meal per diems will only be allowed in some instances, but generally allowed when employees are traveling for fourteen or more consecutive days. Per diems may be allowed for travel less than fourteen days, with pre-approval from the Controller. A meal per diem would mean the employee would receive a set amount of money per day they are traveling as reimbursement for their meals. There is no requirement to turn in receipts if a meal per diem is received. The amount per day given for a per diem is at the discretion of Business Services, but will generally be $65 per day. Meal per diems should be built into the off-campus course fee, if applicable. Contact Business Services for questions regarding meal per diems.

A chart displaying the information about meal expenses as explained in the paragraphs above Personal meal expenses in excess of the above amounts must have additional disclosure as to 鈥渨hy鈥� the employee could not stay within these guidelines, or they will not be covered. Meal expenses are not permitted when a meal is otherwise provided by the hotel, a conference, or is paid for by a friend of the College. The College will not pay for alcohol purchased for personal consumption (see 鈥淧ersonal Consumption of Alcohol鈥� for more information).

BUSINESS MEALS with Friends of the College

Business meals taken with friends of the college, during which a specific business discussion takes place, are allowable expenses. The College expects the employee to use reasonable discretion when incurring business meal expenses. For a clear understanding of 鈥渞easonable discretion,鈥� it is recommended that you consult Business Services.

When entertaining a donor, guest speaker, candidate, or other non-Hope networking opportunity off campus for a meal, to maximize the benefit of conversation for those who will be dining with the friend of the college, the College will pay for up to five employees or students to accompany that friend of the college. In situations when it feels appropriate/necessary to involve more than five employees or students, it would be appropriate to move the meal on campus (through dining halls or catering) in order to include more people. Exceptions may be granted by the applicable Dean or Vice President.

BUSINESS MEALS WITH OTHER HOPE EMPLOYEES

The College will not pay for meals, snacks, coffee, refreshments, or other food/drink items taken only with other employees except in the following circumstances:

When participating in the official faculty mentoring program through Initium.
When participating in a formal departmental mentoring program, occasional one on one meetings will be covered. These expenses must be pre-approved by the department head (or their supervisor, if the department head is the one participating in the mentoring program)
One 鈥淲elcome鈥� meal for new employees. However only the new employee and their immediate supervisor鈥檚 meals will be paid for by the college. The college encourages using the college鈥檚 dining services for larger 鈥渨elcome鈥� meals, however anyone in attendance of the meal beyond the immediate supervisor and new employee would need to pay for their own meal
Other Department business meals with the purpose of work, such as a retreat, are allowable expenses. These should be limited to twice a year
In-office snacks (i.e., candies or mints), coffee, and water, will be paid for by the college when kept to a de minimis amount and should generally be accessible to visitors of the department. Other 鈥減antry鈥� items, for example paper plates, cups, utensils, and other excessive snacks will not be permitted, especially when those items are reserved for employees only.

Meals of this nature must be limited to $30 per person attending. The $30 limit does not include tax or tip.

Food at department meetings is not an allowable expense. Additionally, a meal, coffee, etc. is not an allowable expense for a performance review.

Meals while traveling are addressed in 鈥淧ersonal Meals while Traveling for College Business.鈥� Personal meals while not traveling are not allowable expenses.

Celebratory meals are addressed in 鈥淐elebratory Occasions.鈥�

TIPPING

College funds should be used to tip within the range of 15鈥�20% (with a minimum of $2 at a restaurant) of the bill when appropriate. Tips above or below this amount should be submitted with additional explanation.

PERSONAL OCCASIONS

Costs for personal occasions, such as but not limited to employee birthdays, baby showers, and wedding showers are not classified as business expenses and will not be covered.

CELEBRATORY OCCASIONS

Department operating budgets may be used to pay for celebratory gatherings or gifts for holidays recognized by the college (i.e. Christmas) and occasional recognition meals for exemplary accomplishments. For example, a retirement celebration or for celebrating a promotion would be permitted situations. These gatherings must be limited in occurrence, and up to $30 per person attending the gathering. The $30 limit does not include tax and tip.

Specifically for retirement (as defined by Human Resources), a gift for the retired Hope employee may be purchased in addition to taking the department out for a meal to celebrate the employee鈥檚 career. The gift can be valued up to $100, not including tax or any tips (if applicable). However, the gift cannot be a gift card (see 鈥淕ift Card Expenses鈥� for more information).

Instead of a celebratory gathering, departments can choose to purchase a gift in recognition of the celebratory occasion. Gifts must be limited to $30 per person receiving the gift.

The college will only cover expenses for Hope employees for these gatherings unless pre-approved by Business Services.

Meals, gifts, etc. for celebrations of personal life events, such as but not limited to birthdays and baby/wedding showers, regardless of the funding source, are not allowable business expenses.

MEALS WITH HOPE STUDENTS

Meals, coffee, refreshments, purchased for students using Hope resources are allowable within reason.

PERSONAL CONSUMPTION OF ALCOHOL

暗网TV will not cover the purchase of alcohol for personal consumption while dining alone or only with other employees, regardless of the nature of the gathering. 暗网TV will also not cover the expenses related to alcohol, such as, but not limited to, glasses or bartender/server service. Alcohol may not be purchased/reimbursed with federal sponsored program funding. Employees who have access to endowed discretionary funding who wish to make purchases of alcohol outside of the guidelines of this policy must take the discretionary money as compensation first (which will be taxed accordingly).

ALCOHOL AT A BUSINESS MEAL

Alcohol, and related expenses, will be covered for legitimate business purposes that involve a client of the College. All alcohol and related expenses must be approved by the employee鈥檚 divisional Vice President (or the President, if a Vice President is the one making the purchase). Whenever possible, approval should be obtained prior to the event/purchase.

When alcohol is purchased for donor cultivation, approval from both the Vice President of Philanthropy and Engagement, and the employee鈥檚 divisional Vice President (or the President, if a Vice President is the one making the purchase) are required. Whenever possible, alcohol expenses should have approval prior to the event from the Vice President of Philanthropy and Engagement and the employee鈥檚 divisional Vice President (or the President, if a Vice President is the one making the purchase).

Alcohol will not be covered at a meal with a candidate for a position at the college.

Alcohol consumed with a meal (including before or after the meal), while entertaining guests or clients of the College, is covered up to a maximum of two drinks per person. Moderation with respect to the cost of alcohol is the guiding principle in determining what is reasonable and covered and we encourage reasonable judgment about who should be participating in the event/meal. Federal sponsored program money cannot be used to pay for alcohol.

The President, with approval from the Operations Committee, has the authority to host events where alcohol will be paid for by the college. This will only be done for special occasions.

If it is determined that the expense is not allowable, the employee will be responsible for covering the cost.

For events hosted by certain areas of the College (for example, Alumni and Family Engagement), where more than 10 individuals are in attendance and the primary audience is non-students, alcohol may be purchased by the College when it is a pass-through cost (meaning the money is collected by the office and passed through 暗网TV) by an event registration fee or another source is funding the purchase.

ALCOHOL EXPENSES AT THE HAWORTH HOTEL

The Haworth Hotel is the only on-campus location where alcohol is sold. Alcohol expenses will be covered at the Haworth Hotel in the same manner that alcohol expenses off campus would be covered (e.g. for a donor cultivation event). Charging alcohol to a department requires approval from the employee鈥檚 divisional Vice President (or the President when a Vice President is making the purchase). Approval from the Vice President of Philanthropy and Engagement will be required as well for donor cultivation events. Approval from the Vice President(s) (and the President, when applicable) must be received prior to hosting an event at the Haworth Hotel.

Alcohol will not be permitted at events at the Haworth Hotel where the primary focus of an event is current students. However, alcohol may be sold to current students of legal age at events at the Haworth Hotel if the primary focus of an event is not for students (e.g. a donor cultivation event). The department hosting the event should be mindful of the students in attendance. Please refer to the student handbook and Events and Conferences鈥� policies for more information.

If a non-federal sponsored program has received an exception to the alcohol restrictions in the Expense and Resource Stewardship policy, the exception also applies to alcohol purchases for events at the Haworth Hotel. Federal sponsored programs may not be used to purchase alcohol, regardless of the location.

TOBACCO

Purchases of tobacco (except as a cultural peace offering on a reservation) or vaping products will not be permitted.

HONORARIA

Guest speakers who visit the College infrequently may receive taxable honorarium compensation via a payment request. If the individual receives more than $600 of honoraria payments in one calendar year, the College will issue that individual a 1099 form.

A form W-9 will need to be provided to Business Services for honorarium payments. If the individual does not have a TIN (Taxpayer Identification Number), SSN (Social Security Number), ITIN (Individual Taxpayer Identification Number), ATIN (Adoption Taxpayer Identification Number), or EIN (Employer Identification Number), please contact the Business Services office prior to arranging the service. Questions related to the way in which an individual should be compensated may be directed to the Business Services.

Individuals who are employees of the College should be compensated through payroll or via an Over and Above form through the Human Resources Department, and should not receive an honorarium. For more information about Over and Above forms, please see 鈥淥ver and Above鈥� under 鈥淧rocedures鈥�.

PROFESSIONAL DEVELOPMENT FUNDS

All full-time faculty will have a professional development fund. Guidelines related to these funds can be found here. All other employees, such as staff or part-time faculty, can participate in professional development opportunities. They should speak to a budget manager/supervisor for funding.

GIFT CARD Expenses

When submitting documentation for gift card expenses the recipient鈥檚 name must be included. Confirmation from the recipient stating they received the gift card should also be included with the supporting documentation. This could include a signature from the recipient or an email.

If a gift card is awarded electronically (i.e. Amazon), then the receipt should include the email that the gift card was sent to. This is sufficient evidence that the gift card has been received by the recipient, even if it does not include the name of the recipient.

Gift cards must be under $100 in value. Gift cards in excess of $100 are allowable if it is a pass-through cost (meaning the money is collected by the office, billed to an external vendor, and passed through 暗网TV).

Vouchers for a specific item of nominal value (under $100) may be gifted.

Further guidance in regards to the specific person receiving a gift card are detailed below.

STUDENTS

Gift cards (or other 鈥渇inancial equivalents鈥�) may not be purchased for distribution to any student unless the gift card is awarded as part of a random drawing and the amount is $100 or less because there are implications to a student鈥檚 financial aid.

Students may receive a gift card as part of an Honors Convocation or Academic award. However, these awards are considered financial aid to the student. The Provost鈥檚 office and Financial Aid must be made aware of the award amount and the student鈥檚 name. Additionally, the student should be notified of the potential impact to their financial aid.

EMPLOYEES

Gift cards for employees are unallowable when using college resources because they are considered undocumented compensation, which is prohibited by the IRS guidelines. The exception to this is if the gift card is awarded as part of a random drawing and the amount is $100 or less. Over and Above forms are the proper means of compensating College employees for their extraordinary services.

Friend of the College

Gift cards $100 and under purchased for a friend of the college are permitted in response to a service provided, if there is no other form of compensation. For example, a gift card to a guest speaker would be permitted.

College funds cannot be used to make financial gifts directly to individuals, families, or to GoFundMe sites (or other similar donation sites).

Gift Expenses

Gifts may be given from the college to students and friends of the college if the value is under $100. However, students cannot receive required course materials such as, but not limited to, textbooks or calculators. Departments may purchase these items to loan out to students as part of a department "library". Additionally, paying for students鈥� graduate school application fees, interview travel, academic fraternities, membership dues, or other similar fees are not allowable with college resources because it is considered financial aid to the student.

A gift may be given to an employee from the college, in lieu of an Over and Above, for volunteer work they performed beyond their normal job responsibilities. In order to stay within IRS regulations, the value of the gift must be under $30. Over and Above forms are the means of compensating College employees for their extraordinary services. See 鈥淥ver and Above鈥� under Procedures for more information.

When submitting documentation for gift expenses the recipient鈥檚 name must be included. Confirmation from the recipient stating they received the gift should also be included with the supporting documentation. This could include a signature from the recipient or an email.

Alcohol, or other related expenses, are not allowable as a gift.

Donations to Outside Nonprofits

Donations to other nonprofits (i.e. 501(c)3s) are permitted, however the expense must come from a discretionary fund (not an operating, sponsored program, professional development, or other non-discretionary fund). If a donation exceeds $100, Business Services must approve the donation prior to it being made. Approval is not required for pass-through fundraisers (e.g. Dance Marathon). Donations stemming from an employee forgoing a service award are also allowable and do not need Business Services approval.

Incentives

Incentives that prompt employees to complete Frost Center surveys, submit expense reports, etc. are allowable expenses. Incentives must be pre-approved by Business Services. Please email businessservices@hope.edu to seek approval.

RECOGNITION OF SIGNIFICANT LIFE EVENTS

In the event of a death of a Hope employee, the spouse of an employee, or a dependent (18 years of age or younger) of a Hope employee, Human Resources purchases a floral arrangement (or makes a charitable donation if the family requests no flowers) on behalf of the college.

Departments may purchase flowers or gifts (under $100) using operational funds to recognize the death of an employee or someone significant to an employee, hospitalization of an employee, or the birth/adoption of a child of an employee. Gifts to anyone outside of these parameters may also be permitted with prior discussion with Business Services. Gift cards are not considered acceptable purchases in these events. If the family has requested a gift to a bona fide charitable organization in lieu of flowers, discretionary (not operational) funds may be used for this purpose.

APPROVALS

GENERAL APPROVAL POLICY

Org managers may create more stringent policies for using resources within a fund or org but may not allow for less restrictive use of college resources than this policy outlines.

Org managers must approve all expenses related to their org, no matter the form of payment (Payment Request, Hope Visa, or Cash Advance). If the org manager is the one making the purchase, the secondary org manager should approve the expense.

The president鈥檚 expense report will be approved by the acting chairperson (or designated member) of the Board of Trustees.

Approvers bear responsibility for the expenses which they approve. Both financial and disciplinary actions can occur for both the purchaser and the approver in cases where a pattern of negligence by the approver is found in approval of inappropriate expenses.

Business Services has fiscal responsibility for spending at the college. If there is a disagreement between Business Services and an employee/department/supervisor, the CFO (or designee) has final decision making authority.

APPROVING SPLIT EXPENSES

Expenses split between multiple funds/orgs will be approved by each of the org managers.

USE OF PROXY APPROVAL

Certain individuals may choose to use a proxy for approval purposes, however, the org manager still bears the responsibility of the approved expenses.

A proxy approver may not approve their own expenses.

A proxy approval may not be used in instances where alcohol is purchased.

CONFLICTS OF INTEREST WHILE APPROVING

Avoid conflicts of interest, whether by fact or appearance, while approving expense reports. For example, an expense report should not be approved by the individual themselves, their spouse, sibling, or child. If the approver has a personal relationship with the user that could be perceived as a conflict of interest, the approver should request that his or her supervisor approve the expense.

Individuals should not act as the approver on a meal or entertainment expense they attended. In other words, the administratively highest ranking individual in attendance should pay for the meal. This ensures that the expense is approved by someone who did not attend the meal.