VI. Expense Report Procedures
A properly completed and approved Expense Report is required for reporting expenses applicable to University-related travel and business expenses. An Expense Report must be completed on Chrome River, FDU’s online travel and expense reporting system. Chrome River can be accessed by going to expensereport.fdu.edu.
The purpose of the Expense Report is to provide a means for faculty and staff to seek reimbursement from the University for business expenses, and to give budget officers the opportunity to fully review these expenditures. In addition, the format of the Expense Report is intended to provide evidence of compliance with Internal Revenue Service reporting requirements.
Support for Expenses
The following support for reimbursement requests will be required for all travel and business expenses (original receipts are required for all expenses indicated on the Expense Report):
- Air Transportation: Airline receipt/itinerary
- Car rental: Car rental agreement and charge-card receipt (if applicable)
- Personal Auto: Miles driven or original gas receipts
- University Vehicle: Original gas receipts
- Lodging: Itemized hotel bill and charge-card receipt (if applicable)
- Meals: Itemized restaurant or hotel bill receipt (if applicable: names, positions, company of the persons entertained and business purpose). When a tip is included, both the itemized receipt and the signed receipt showing the total including the tip amount, must be submitted.
- Conference: Registration confirmation and paid receipt
- Telephone: Hotel bill or telephone bill
- Other Transportation: Receipt or bill and documentation of points of origin and destination
NOTE: Photocopies of invoices, credit card statements or record of charge slips accompanying the monthly billing statement, receipts or restaurant stubs are not acceptable unless the original document was lost and a detailed description is provided in the Expense Report giving a full explanation of circumstances.
A receipt is defined as a written acknowledgement that a specified remittance, article or delivery has been made. At a minimum, the name of the payee and guest(s), date and amount should appear on the receipt. Receipts must be submitted for all expenses.
Any unusual items or special circumstances causing a policy deviation should be fully explained within Chrome River.
The Expense Report must be certified by the traveler. Supervisor and Budget Officer approval indicates that he/she examined the Expense Report in detail, verified the appropriateness of expenditures in accordance with University policy, verified the accurate completion of the form, and is satisfied with the amount claimed as reimbursable expenses by the traveler.
Completing the Expense Report
The Expense Report is designed to record business expenses by 13-digit budget account number, which includes fund (2 digit), unit (2 digit), location (2 digit) and identifier/department (7 digits) and 5-digit object code (or expense category). Expense tiles are provided for most typical business expenditures (e.g., travel, hotel, meals, etc.).
The Description section should be used to explain the business purpose of the trip (in accordance with the University policy and IRS guidelines), the destination of the travel, as well as other unusual items on the Expense Report. This section should also be used to explain any transactions requiring further detail (e.g., multiple daily destinations, additional charges due to itinerary change, business purpose of “Entertainment / Other” expenses, etc.). Expense explanations should be referenced by the appropriate date.
The Expense Report is intended to summarize all expenditures related to a business trip, regardless of the mode or timing of payment. Thus, travel advances are cleared using the Expense Report, and deducted from the amount due to the employee. If travel advances for a trip exceed the total trip expenses, the amount due the University should appear as a negative amount on the Expense Report.
Refer to the Chrome River Quick Reference Guide for specifics regarding completing the Expense Report.
Frequency of Submission
An approved Expense Report must be submitted with all appropriate documentation within 15 working days after the later of the completion of the trip or the date expenses were incurred. Expense Reports reflecting less than $100 in expenses can be submitted quarterly.
When purchasing “Apps or Content purchases” through iTunes, Amazon or similar websites for use in Kindles, iPads, Androids or similar hardware, it is recognized that these purchases are often of a nominal value. To that end, expense reports containing only these types of expenditures should be submitted for reimbursement along with receipts at a minimum of once every six months or when the total submission reaches $50.00, whichever comes first. Additionally, be sure to submit reports with costs incurred prior to June 30, 20XX prior to the close of the fiscal year, regardless of amount.
Expense Reports submitted more than 90 days after expenses are incurred will not be processed, and expenses will not be reimbursed, unless a prior written approval by a Vice President or Campus Executive is provided to the Finance Department prior to the expiration of the 90-day period. Extenuating circumstances surrounding the delayed submission must be documented in the approval.
All Expense Reports require the certification of the employee and the approval of the appropriate authority (supervisor, budget officer). In no instance shall a peer or subordinate approve a traveler’s Expense Report.
Processing the Expense Report
Properly completed and approved Expense Reports will be routed to the Finance Department within Chrome River for processing. Reports which are submitted without appropriate documentation (as defined in the Travel and Business Expense Policies and Procedures) will not be processed, and will be returned to the traveler for proper completion.
The Finance Department will review the Expense Reports for the appropriate approvals and review expenditures and support for compliance with University Policy. The primary responsibility for the appropriateness of expenditures rests with the traveler and approver.