Logo of Butler Community College

Finance Policies

    Travel and Reimbursement of Expenses Procedure Finance-XX

    Policy Title: Travel and Reimbursement of Expenses Procedure
    Policy Number: Finance - XX
    Effective Date:  9/2026
    Revision Date:  N/A
    Division:  Finance
    Category: Travel

    Purpose:

    This procedure establishes the requirements for authorization, management, payment, and reimbursement of travel expenses incurred while conducting official Butler Community College business. These guidelines are intended to ensure travel expenditures are appropriate, fiscally responsible, aligned with institutional priorities, and compliant with applicable laws, regulations, and College policies.

    Applicability: 

    This procedure applies to all Butler Community College (“BCC” or the “College”) employees traveling on official college business using institutional funds, grant funds, any other college-controlled funding source or travel on behalf of the college.

    Procedures: 

    Travel Authorization

    All travel conducted on behalf of the college, with the exception of routine intercampus travel, requires prior approval before any travel arrangements are made or expenses are incurred.  

    A Travel Authorization Form must be submitted and approved through the appropriate supervisory and budgetary approval process no later than five teen (15) business days prior to the start of travel.  

    The Travel Authorization Form shall include: 

    • Purpose of Travel
    • Conference, meeting, or event information
    • Travel dates and destination
    • Estimated travel costs
    • Funding Source(s)

    Travel requests will be evaluated based on:

    • Alignment with institutional goals and responsibilities
    • Availability of funding
    • Budget considerations
    • Operational impact on the department
    • Compliance with applicable policies and procedures

    Travel Arrangements

    Travel shall be conducted using the most economical and advantageous mode of transportation and the most direct travel route.

    Conference registrations, airfare purchases, hotel reservations, rental vehicles, and other travel-related commitments shall not be made until all required approvals have been obtained.

    Travel arrangements shall be purchased with a purchasing card when possible. Employees without access to a college purchasing card should contact the Accounts Payable office prior to making travel arrangements. Accounts Payable can assist with purchasing conference registrations, airfare, lodging, and other approved travel-related expenses using a college purchasing card.

    Employees who incur expenses prior to approval do so at their own risk and reimbursement may be denied.

    Transportation:

    Air Travel

    Airline reservations should be made as early as practical to obtain the most economical fare.

    Airfare may be purchased through:

    • Travel agency through approved purchase order. A requisition must be created to obtain a purchase order from the Accounts Payable department prior to placing the order.
    • College purchasing card (preferred).
    • Personal funds should only be used for travel-related expenses with prior approval from Accounts Payable. Employees who elect to pay approved travel expenses using personal funds will not be eligible for reimbursement until the travel has been completed and all required reimbursement documentation has been submitted. Receipts are required for reimbursement.

    Reimbursement will be limited to the most direct and economical route. For example, if an employee chooses to drive instead of fly and airfare is the less expensive option, reimbursement will be limited to the cost of airfare.

    If an employee is required to cancel all or a portion of a transportation reservation, the employee must make reasonable efforts to obtain any available refunds, credits, or exchanges. Documentation of the cancellation and any resulting credits or charges must be submitted to the employee’s supervisor and Accounts Payable. Non-refundable transportation expenses purchased with personal funds may be eligible for reimbursement in accordance with college travel procedures.

    College Fleet Vehicles

    Employees are strongly encouraged to utilize College fleet vehicles for approved business travel whenever available. Use of College fleet vehicles promotes fiscal responsibility, reduces mileage reimbursement costs, and helps ensure compliance with institutional insurance and safety requirements.

    Employees may use a college vehicle for travel under the following conditions:

    • Employee has completed a Fleet Driver Clearance Form and received approval before being authorized to operate a college fleet vehicle.
    • Employees must submit a completed Vehicle Request form.
    • Vehicle requests should be submitted sufficiently in advance to allow for scheduling and availability.

    Personal Vehicle Use

    If a college fleet vehicle is requested but unavailable, the employee may be authorized to use a personal vehicle and seek reimbursement through the appropriate departmental budget.  Employees who receive prior supervisory approval to use a personal vehicle for official College business may be reimbursed at the current College mileage reimbursement rate for the most direct route of travel. Reimbursable expenses may also include tolls, turnpike fees, and parking fees when supported by appropriate documentation. Any difference between the college’s reimbursement rate and the IRS standard mileage allowance may potentially be a deductible expense on the employee’s own income tax return.

    Mileage reimbursement is subject to the following conditions:

    • Mileage will be calculated based on the most direct route between approved travel destinations. 
    • Mileage will not be reimbursed for travel that is less than or equal to the employee's normal commute. 
    • Parking, toll, and turnpike fees are reimbursable when incurred for official college business and supported by receipts. 
    • Mileage reimbursement will not be provided for travel between college facilities located within the same city. 
    • Reimbursement applies to full-time and part-time employees but does not apply to adjunct faculty for part-time teaching assignments or for full-time faculty and administrators teaching on an overload or supplemental basis. 
    • Full-time faculty who teach part of their regular load away from their primary site may use a college vehicle or be paid mileage for the use of a personal vehicle. 
    • Mileage may be reimbursed for employees participating in approved College activities while not under contract, including activities such as search committees, even when the travel does not exceed the employee's normal commute.

    Questions regarding mileage reimbursement eligibility should be directed to the employee's supervisor or the Accounts Payable office.

    Intercampus and Site Travel

    Employees who receive supervisory approval to travel to a college location other than their primary work location ("home site") may be eligible for mileage reimbursement at the current college mileage reimbursement rate.

    Mileage reimbursement is subject to the following conditions: 

    • Mileage will be calculated using the most direct route between approved College locations and destinations. 
    • Mileage will not be reimbursed when the travel distance is less than or equal to the employee's normal commute. 
    • Mileage reimbursement will not be provided for travel between college facilities located within the same city. 
    • Mileage may be reimbursed for employees participating in approved College activities while not under contract, including activities such as search committees, even when the travel does not exceed the employee's normal commute. 
    • Mileage should generally be calculated from a college location rather than an employee's residence unless otherwise approved or required by the nature of the assignment.

    Taxi, Rideshare, and Shuttle Transportation

    Reasonable transportation expenses for taxis, rideshare services (e.g., Uber, Lyft), shuttles, and similar ground transportation services may be reimbursed when incurred for official College business. Reimbursement is limited to travel between airports, rail stations, bus terminals, hotels, conference venues, and other approved business destinations. Personal or recreational transportation expenses are not reimbursable.

    Transportation Tips

    Reasonable gratuities for taxi and rideshare services are reimbursable and should not exceed eighteen percent (18%) of the fare unless a higher amount is automatically charged by the service provider.

    Rental Vehicles

    Rental vehicles should only be used when other transportation options are unavailable, impractical, or when a rental vehicle is the most economical and advantageous option for conducting College business.

    When a rental vehicle is necessary, employees should select the most economical vehicle that reasonably accommodates the number of travelers, luggage requirements, and business purpose of the trip. Upgrades, luxury vehicles, and optional services should be avoided unless justified by a documented business need. Personal, recreational, or non-business use of rental vehicles is prohibited and is not eligible for reimbursement.

    Rental vehicle selection guidelines:

    • Economy Vehicle: Up to 4 travelers and 4 luggage items  
    • Compact Vehicle: 4–5 travelers and 4–5 luggage items  
    • Full-Size Vehicle or Minivan: 5–6 travelers and 5–6 luggage items 

    Lodging

    Reasonable lodging expenses incurred during approved overnight travel should be purchased using a Butler Purchasing Card and must be supported by an itemized hotel receipt. Employees who do not have access to a Butler Purchasing Card should coordinate with the Accounts Payable office prior to reservation and travel. In limited circumstances, the use of a personal payment method may be authorized by Accounts Payable. Approved lodging expenses purchased with personal funds are eligible for reimbursement after completion of travel through the College's expense reimbursement process and must be supported by an itemized receipt.

    Employees are expected to select lodging that is reasonable, cost-effective, and appropriate for the business purpose while demonstrating responsible stewardship of college resources. When attending a conference or event, use of the designated conference hotel is generally considered the most economical and advantageous option due to proximity, negotiated rates, and reduced transportation costs.

    When conference lodging is unavailable or not practical, lodging costs should generally align with the applicable U.S. General Services Administration (GSA) lodging rates for the travel destination unless otherwise approved by the appropriate supervisor or budget authority.

    The following lodging-related expenses and arrangements are not reimbursable and prohibited:

    • Room sharing between students and employees.
    • Additional lodging expenses incurred as a result of a spouse, family member, or other guest accompanying the employee.
    • Personal room upgrades, premium accommodation, or optional lodging amenities not required for College business.
    • Gratuities or tips associated with lodging services, including housekeeping, bell services, and concierge services.

    Meal Allowance and Reimbursements:

    Butler Community College reimburses meal expenses incurred while conducting approved College business in accordance with Internal Revenue Service (IRS) regulations, State of Kansas guidelines, and College policy.

    According to IRS regulations, the value of meal reimbursements made to employees must be included as employee income unless the reimbursement qualifies under one of the IRS non-taxable exceptions described below.

    Meal Reimbursement Processing

    • Meals that qualify as non-taxable will be reimbursed through the Accounts Payable office.
    • Meals that do not qualify under one of these exceptions are considered taxable income to the employee and will be reimbursed through the Human Resources Office.
    • The cost of taxable meals purchased using a Butler Purchasing Card will be forwarded by the Accounts Payable Office to Human Resources so that the appropriate payroll taxes may be withheld.

    Non-Taxable Meal Reimbursements

    Meal reimbursements qualify as non-taxable only when they meet one of the following IRS exceptions.

    Overnight Business Travel (Meal Allowance)

    Employees traveling on approved College business that requires an overnight stay are eligible for meal reimbursement based on the U.S. General Services Administration (GSA) Meals and Incidental Expenses (M&IE) rate established for the travel destination. The applicable GSA rate will be used for both out-of-state travel and approved overnight travel within the State of Kansas.  

    For IRS purposes:

    • Meal expenses must be incurred while traveling on college business. 
    • An overnight stay is required. 
    • Overnight travel must be long enough to require substantial "sleep or rest." Traveling a great distance does not automatically qualify a meal as non-taxable if the employee returns without spending the night. 

    Meal reimbursement will be provided as a meal allowance per the GSA per diem meal rate and is intended to cover meals, taxes, and gratuities incurred during travel. Employees are not required to submit meal receipts when claiming reimbursement at or below the applicable GSA M&IE rate.  

    On the first and last day of travel, reimbursement is limited to seventy-five percent (75%) of the applicable daily GSA M&IE rate.  Meals provided as part of a conference registration, event, meeting, or other College-sponsored activity must be deducted from the meal allowance.

    Employees are expected to exercise prudent judgment when using the meal allowance.

    GSA M&IE rate may be exceeded for travel with prior approval from the employee's direct Vice President and Accounts Payable.

    Business Meals and Hospitality

    Meal reimbursement may also qualify as non-taxable under the following IRS exceptions.

    Official Conference or Professional Meetings

    Meals are:

    • Officially scheduled as part of a conference or convention; or
    • Directly related to business meetings of qualifying exempt organizations, including chambers of commerce, civic organizations (such as Kiwanis or Rotary), and trade or professional organizations.

    Meals for the Convenience of the College

    Meals:

    • Are furnished on college business premises; and 
    • Are provided because of a substantial business reason, such as peak enrollment periods, required departmental meetings, or similar operational needs. 

    Business Entertainment

    Meals:

    • Are incurred during the active conduct of business with individuals other than College employees; 
    • Have a documented business purpose; and 
    • Are expected to provide a specific future business benefit. 

    De Minimis Meals

    Occasional employer-provided meals or refreshments whose value is so small that accounting for them is administratively impractical, including:

    • Coffee
    • Doughnuts
    • Soft drinks
    • Pizza
    • Snacks

    Occasional employee parties and picnics are also considered de minimis.

    Overtime Meals

    Meals provided when:

    • Overtime extends the employee's regular workday;
    • The meal is consumed during the overtime period; and
    • Meals are provided only on an occasional basis.

    Itemized receipts are required for reimbursement of business meals and hospitality expenses.

    When conducting official College business, reasonable meal expenses for college employees, Board members, and official guests are reimbursable. Reimbursement may include gratuities of up to eighteen percent (18%) of the meal cost. An exception may be made when the dining establishment requires a mandatory gratuity that exceeds eighteen percent (18%).

    For meals attended by guests, the names of attendees and the business purpose must accompany the reimbursement request.

    Meal reimbursement for one-day travel should not exceed the combined GSA meal allowance for the applicable location. Exceptions for approved high-cost locations require approval from the employee's direct Vice President and the Accounts Payable Office.

    Taxable Meal Reimbursements

    Meal reimbursements that do not qualify under one of the IRS non-taxable exceptions described above are considered taxable income to the employee. Itemized receipts are required for reimbursement of business meals and hospitality expenses.

    Meal allowances paid for approved one-day travel that does not require an overnight stay are considered taxable income under IRS regulations. The entire meal allowance paid to the employee is subject to applicable federal, state, local, and payroll tax withholding and will be processed through the Human Resources Office and applicable payroll taxes will be withheld.

    Meals will not be reimbursed solely because an employee traveled to another Butler location or outreach site as a normal function of their position unless prior approval has been obtained from the employee’s direct Vice President and Accounts Payable.

    Non-Reimbursable Expenses

    The following expenses are not reimbursable:

    • Alcoholic beverages 
    • Commuting costs between home and the College 
    • Dry cleaning 
    • Office supplies (See Purchasing Policy) 
    • Personal entertainment expenses (movies, games, optional conference activities not included in the general conference fee, etc.) 
    • Snacks (unless qualifying as a de minimis meal) 
    • Tobacco products 
    • Traffic and parking violation fines 
    • Tips to porters, maids, bellhops, and similar service personnel 
    • Expenses incurred for spouses or other family members 

    Travel Advance

    Employees may request a travel advance for approved recruiting travel, student travel, and other authorized College business travel. Travel advances are intended to reduce the need for employees to use personal funds while conducting official College business.

    Properly completed and approved Travel Authorization Form will be processed for payment prior to the scheduled travel dates.

    Travel advances will be issued by Accounts Payable no earlier than three (3) business days prior to the scheduled departure by direct deposit.

    Travel Advances may include:

    • Taxis, rideshare services (e.g., Uber, Lyft), shuttles, and similar ground transportation services.
    • Meal Allowance: Approved travel advances for meals will be calculated at 80% of the applicable GSA Meals & Incidental Expenses (M&IE) per diem for the estimated travel period.

    The Travel Advance Request Form must include the following information:

    • Date the travel advance is needed. 
    • Travel dates and destination. 
    • Business purpose of the trip. 
    • Number of travelers, if applicable. 
    • Appropriate budget account number. 
    • When selecting the budget account number, use the account that most accurately reflects the travel expense, even if funding is not currently available in that budget line. 
    • A completed Expense Report, including itemized receipts and any unused travel advance funds, must be submitted to the Accounts Payable Office within ten (10) business days following the last official day of travel. 
    • Travel advance requests for travel occurring during the first two weeks of July must be submitted to the Accounts Payable Office before the final check processing date in June.

    Meal Allowance Advance

    Employees traveling on approved College business may request a travel advance for meal allowance expenses. Travel advances may be issued by Accounts Payable no earlier than three (3) business days prior to the scheduled departure date and are limited to eighty percent (80%) of the meal allowance per the estimated GSA Meals (M&IE) per diem.

    Following travel, a completed expense report must be submitted within ten (10) business days to reconcile the travel advance and process any additional reimbursement due. Any unused advance may be subject to repayment in accordance with college procedures. 

    Employees who do not request a travel advance must also submit a completed Expense Report within ten (10) business days following their return from travel to receive reimbursement of the applicable GSA Meals and Incidental Expenses (M&IE) per diem.

    Student Meal Advance

    Employees leading approved student travel, including instructors and coaches, may request a travel advance to provide meal funds to participating students. When meal funds are distributed directly to students, the employee must maintain a roster identifying each student who received funds, and each student must sign the roster acknowledging receipt of the meal funds. The signed roster shall be submitted with the Expense Report in lieu of individual meal receipts.

    Documentation, Reimbursement, or repayment of Travel Advances

    All requests for reimbursement must be supported by itemized receipts and submitted through the College's approved Expense Report process. Receipts should clearly identify the date, vendor, items purchased, and amount paid.

    Requests for reimbursement must include:

    • Completed Expense Report Form
    • Required approvals
    • Itemized receipts

    Limited exceptions may be permitted for incidental expenses where receipts are not customarily provided, such as parking meters, baggage handling, or similar minor expenses. Employees may be required to provide a written explanation for expenses submitted without supporting documentation.

    Travel expenses should be submitted within ten (10) business days following completion of travel. Expenses must be submitted within the same fiscal year in which they were incurred unless otherwise approved.

    Failure to provide required documentation may result in denial of reimbursement or payroll deduction.

    Purchasing Cards for Travel

    Employees who frequently travel on behalf of the College or travel with student groups may be eligible for a college purchasing card to facilitate the payment of approved travel-related expenses, including lodging, registration fees, transportation, and other authorized business expenses.

    Requests for a purchasing card must be submitted through the College's purchasing card application and approval process. Approval will be based on business need, frequency of travel, operational responsibilities, and other factors deemed appropriate by the College.

    All travel-related purchasing card transactions must comply with college purchasing card policies, travel procedures, and applicable documentation requirements.

    When to Use the Purchasing Card for Meals

    • Business meals, hospitality, and official College events.  
    • Large group travel (e.g., athletic teams or student activities).  
      • When traveling with athletic teams or other large student groups, coaches and activity leaders are not eligible to receive a meal allowance. Group meal expenses should be paid using the College Purchasing Card whenever possible.

    When Not to Use the Purchasing Card for Meals

    • When receiving a meal allowance.
    • Meal purchased locally where the establishment accepts a purchase order.

    Exceptions:  

    Exceptions to this procedure must be approved by the appropriate Vice President or designee prior to travel whenever possible.

    Compliance:

    Failure to comply with this procedure may result in denial of reimbursement, cancellation of travel, payroll deduction, or other administrative action.

    Cross Reference:

    Travel Policy HR-XXX