Series: 200 Administrative Services
Section: Travel and Reimbursement of Expenses
Cross-Reference: Reimbursement of Travel Expenses Policy 216.01
Applicability: Johnson County Community College (赌钱app可以微信提现) occasionally receives gifts of artwork or gifts for the purchase of specific artwork from donors, the acquisition of which requires the donor to incur donor related expenses that justify reimbursement from 赌钱app可以微信提现 to the donor. This Operating Procedure is subject to the 赌钱app可以微信提现 Reimbursement of Travel Expenses Policy 216.01, applies to all 赌钱app可以微信提现 artwork donors, and is intended to protect the interests of 赌钱app可以微信提现 and any 赌钱app可以微信提现 donors who incur expenses related to the acquisition of artwork to be donated to 赌钱app可以微信提现. Among other things, unless the payment of expenses incurred by donors is handled appropriately, 赌钱app可以微信提现 officers and donors may become liable for excess benefit transaction excise taxes and incur other tax liability under applicable tax law.
I. Expenses Covered:
A. Unless otherwise authorized by an Authority as defined in this Operating Procedure, the only expenses covered by this Operating Procedure are expenses that are incurred by a non-employee individual that are directly related to the acquisition of artwork that will be donated to 赌钱app可以微信提现 (“directly relatedtest”). An expense will be considered directly relatedto the acquisition of artwork to be donated to 赌钱app可以微信提现 if the acquisition of artwork for 赌钱app可以微信提现 is the primary purpose of incurring the expense, even if no artwork is actually acquired as a result of the expense being incurred.
B. Only reasonable expenses are covered. Expenses that are unreasonable, lavish or extravagant will not be covered. In determining the extent, if any, to which an expense is unreasonable or the extent, if any, to which it is lavish or extravagant, all of the applicable facts and circumstances (particularly including geographic location in which the expenses are incurred) are to be considered.
C. Expenses relating to the direct purchase of artwork by 赌钱app可以微信提现 are outside the scope of this Operating Procedure. Artwork can only be purchased directly by 赌钱app可以微信提现 by an authorized employee.
D. Categories of expenses that are covered by this Operating Procedure:
- Meal and/or Lodging Expenses Incurred While Away From Home: The only meal/lodging expenses covered are expenses that are incurred on a trip day in which at least six (6) hours (which may include travel time) are spent directly by the donor conducting activities related to the acquisition of artwork to be donated to 赌钱app可以微信提现;
- Travel expenses incurred in connection with travel between cities (e.g., airfare): The only between-cities travel expenses covered are expenses incurred on a trip day in which at least six (6) hours (which may include travel time) are spent by the donor conducting activities related to the acquisition of artwork to be donated to 赌钱app可以微信提现;
- Travel expenses within a city away from home incurred by the donor while conducting activities related to the acquisition of artwork to be donated to 赌钱app可以微信提现 (e.g., taxi cab fares);
- Expenses, other than meal, lodging or travel expenses, related to the acquisition of artwork to be donated to 赌钱app可以微信提现 (e.g., art fair or museum admission charges); and
- Artist entertainment expenses: Reimbursement of artist entertainment expenses, related to the acquisition of artwork that will be donated to 赌钱app可以微信提现 in the near future, will be covered only if the individual seeking reimbursement demonstrates by strong and convincing evidence to the satisfaction of 赌钱app可以微信提现 that the directly relatedtest under Section I.A above is satisfied. Purchases of alcohol will not be reimbursed.
Notwithstanding the preceding provisions of this Section: i) if between -cities travel occurs during the last half of a day and at least six (6) hours of the following day are spent by the traveling individual directly in activities related to the acquisition of artwork that will be donated to 赌钱app可以微信提现, then meal expenses, in-city travel expenses and lodging expenses incurred for lodging at the end of such day are covered; and, ii) if between- cities travel occurs during the first half of a day and at least six (6) hours of the preceding day are spent by the traveling individual directly in activities related to the acquisition of artwork that will be donated to 赌钱app可以微信提现, then meal expenses and in-city travel expenses incurred at the beginning of such day are covered.
II. Reimbursement of Expenses:Covered expenses incurred by an individual will be reimbursed by 赌钱app可以微信提现, subject to the remaining terms of this Operating Procedure. 赌钱app可以微信提现 will not advance payments to a donor for the payment of anticipated expenses.
III. Authorization and Approval:
A. The following 赌钱app可以微信提现 officials (each, an “Authority”) are authorized to approve expenses covered by this Operating Procedure: a vice president over Finance & Administrative Services or designee.Neither the Director of any of 赌钱app可以微信提现’s art galleries nor any other 赌钱app可以微信提现 employee who is directly responsible for the development or care of 赌钱app可以微信提现’s art collections shall be considered an Authority.
B. Expenses will only be reimbursed if incurred during a trip that has been approved in advance by an Authority. Such approval can be sought by completing and submitting to an Authority, prior to the date that the individual will depart on the trip, a Travel Itinerary for Art Acquisition (“Travel Itinerary”). The trip shall be considered to have been approved in advance if an Authority approves the Travel Itinerary. The individual must submit the Travel Itinerary as soon as possible to allow the Authority the opportunity to review and approve, otherwise the trip may not be approved. Trips must align with 赌钱app可以微信提现’s educational mission and strategic plans. The Authority should endeavor to review the Travel Itinerary as soon as practicable and notify the individual whether the trip is approved.
C. Expenses will only be reimbursed if they are actually incurred and subsequently approved by an Authority. This approval requirement ensures that expenses incurred are expenses that are covered by this Operating Procedure and that the other requirements under this Operating Procedure have been satisfied. Approval of expenses by an Authority should be sought by completing and submitting to an Authority, within 21 days after expenses are incurred, the Travel Expense Report and Reimbursement Request (“Reimbursement Request”). A copy of the approved Travel Itinerary (Section III.B above) or the Authority’s written approval must be included with the Reimbursement Request. Reimbursement of expenses will be considered approved if an Authority signs the Reimbursement Request. If a Reimbursement Request is not submitted on a timely basis, approval shall be considered to have been given only if the Authority expressly notes that the 21-day submission period is being waived. All expenses related to the same trip are to be submitted at the same time on one Reimbursement Request. An Authority may approve the reimbursement of some expenses and disapprove the reimbursement of other expenses that are listed on a Reimbursement Request. Approved expenses will be reimbursed by 赌钱app可以微信提现 to a donor on a timetable consistent with 赌钱app可以微信提现’s reimbursement processes for employees.
D. A donor may only request reimbursement for that individual’s eligible expenses. If more than one person is traveling together on an art acquisition trip to the same destination, each individual must complete a separate Reimbursement Request as described above. However, if more than one donor jointly incurs an expense with another donor, only one of them needs to submit these forms.
E. Notwithstanding the above, the Authority may establish separate guidelines and timetables for submitting and approving any expenses covered by this Operating Procedure as needed to maintain administrative efficiencies.
F. All decisions made by an Authority as to what expenses are reimbursable or as to any other matter under this Operating Procedure are final.
IV. Rules Regarding Substantiation of Art Acquisition Expenses:
A. Expenses incurred for meals will be covered by a per diem payment in accordance with 赌钱app可以微信提现’s Overnight Travel Operating Procedure, and
B. All non-meal related expenses must be submitted with itemized receipts that adequately support the expense. Such itemized receipts must be submitted with the Reimbursement Request for all items, including airfare, car rental, hotel and any other items listed on the Reimbursement Request. Expenditures claimed on the Reimbursement Request that are not accompanied by the proper itemized receipt(s) may not be reimbursed.
V. Special Rules Regarding Expenses Incurred by Donors to Institution:
A. 赌钱app可以微信提现 will not accept any gift that is conditioned on the donor being required or permitted to incur expenses related to the acquisition of artwork to be donated to 赌钱app可以微信提现 or any gift the use of which is restricted to the payment of such expenses.
B. Expenses incurred by 赌钱app可以微信提现 donors will not be reimbursed unless incurred in connection with a trip in which an employee of 赌钱app可以微信提现 (normally the Director of the 赌钱app可以微信提现’s art gallery) is a participant, unless extenuating circumstances exist.
VI. Interpretation of Operating Procedure:
This Operating Procedure will be interpreted in each case by an Authority. Among other things, an Authority should take into account in interpreting and applying this Operating Procedure: i) the amount, if any, by which the actual expenses incurred exceed the amounts approved in advance on the Travel Itinerary confirmation; ii) the extent to which the individual seeking reimbursement has complied with this Operating Procedure in the past; and iii) any special circumstances brought to the attention of the Authority by the individual seeking the reimbursement.
VII. Exceptions:
Exceptions to this Operating Procedure require approval from an Authority. Whenever practical, exceptions should be approved in advance and documented in writing.
Signature on File in Policy Office
President
Revised: 11/21/2019