Guidelines For Board Expense Reimbursement

Guidelines For Board Expense Reimbursement


Expense reimbursements may be authorized by the Board Chairperson and one other designated Board member. If the reimbursement is submitted by the Chairperson, it will be authorized by the Treasurer and one other designated Trustee. To be eligible for reimbursement, expenses must be directly related to the conduct of College business. For the protection of the Board of Trustees member and the College, expenses generally must be receipted and documented in conformation with IRS standards. Adequate documentation of expense reimbursements implies that in addition to receipts, the request identify the time, place and the business purpose of the expenditure. Examples of adequate documentation are:

Meals: Restaurant receipt or charge slip (include gratuities), nature of business transacted, and names of individuals and companies or institutions represented.
Mileage: Location - city, number of miles (in accordance with College guidelines), personnel or organization contacted, and purpose of activity.

Other: Receipts (may be copy of canceled check) and the purpose of the expenditure.

NOTE: I.R.S. regulations provide that - An employee who is required to account, and who does account, to his employer for his travel, mileage, etc., expenses does not need to disclose these on his tax return...To make an "adequate accounting" to his employer the employee must keep adequate records... as to (1) amount, (2) time and place, (3) business purpose, and (4) business relationship of the expense. Although Trustees are not College employees, these regulations may be held applicable for Board expenditures. Therefore, failure to document expenditures to the College could result in taxable income to the individual.


Reimbursement will be made only for travel by the most direct route. Air travel should be at the least expensive accommodations available for the flight. Receipts for airfare must be presented with the request for reimbursement.

Charges for reasonable cab, bus or other local transportation fares may be reimbursed without receipts.

Insurance coverage purchased by persons traveling by common carrier is not eligible for reimbursement.


Reimbursement for use of a private automobile for College business will be at the rate approved by the Internal Revenue Service.

If the cost of out of state travel by car amounts to more than the least expensive available air fare, the maximum reimbursement may not exceed the cost of airfare plus ground transportation to and from the airport.

Costs of gasoline, repairs, towing and other vehicle related expenditures are included in the mileage allowance rate, and therefore, are the responsibility of the individual. The College shall not be responsible for any loss or damage to private vehicles.

If two or more Trustees travel in the same private vehicle, only the driver is eligible for mileage reimbursement.

Parking, Toll Roads, and Bridges

Receipts for reasonable parking, toll roads, and bridge fees are not required, but are encouraged.


The cost of a Trustee's meal is eligible for reimbursement when the Trustee is traveling away from home on College business during normal meal periods: 7:00 AM - 7:00 PM.

When traveling away from home, Trustees can opt for reimbursement on a per diem basis whereby receipts are not required. This standard meal allowance is $60. The use of the standard allowance is to relieve a Trustee from maintaining detailed receipts while traveling. If meals exceed $60, then original itemized receipts must be submitted with the standard expense reimbursement form.


Receipts for lodging expense are required. If a traveler shares a room with a non-college employee or spouse, reimbursement should be at the single room rate.


Reasonable charges for handling and checking baggage are allowable.

Credit Cards

Board members may request College credit cards, issued in their name to be used for College business only. Credit cards can be obtained from the President's Office prior to a Trustee's out of town travel and may be returned to the President's Office immediately upon completion of travel. For the protection of the Board member, credit card purchases require the same documentation as cash expenditures.


The Board Chairperson, when he/she deems it appropriate, may authorize reimbursement for expenditures beyond the limits prescribed.

Procedures for Reimbursement

Expenses will be reimbursed using the College's standard form, "Employee Expense Reimbursement." The Board Chairperson and other designated Trustee should use the spaces for authorization(s) for travel and supervisor's approval to indicate their approval of expenditures in accordance with Board Guidelines. Individual Trustees should sign in the space provided for Employee Signature.

The Employee Expense Reimbursement form should be submitted to the President's Office for processing. After Board approval, reimbursement, if any, will be made. Completed forms will be maintained in the President's Office.

Approved by the Board of Trustees
Macomb Community College
June 18, 1985
Revised May 20, 1997