Travel and Entertainment Expense Reimbursement Policy and Procedures

I. PURPOSE

This policy is intended to ensure proper stewardship of Touro University and affiliates (“University” or “Touro”) funds for authorized business travel and entertainment and to ensure that valid business expenses are reported, recorded, and reimbursed in a consistent manner. The outlined procedures will help members of the Touro community comply with all applicable rules and regulations while traveling on University business.  Individual campuses may add additional procedures, but these policies govern travel and entertainment.

II. SCOPE

This policy applies to all business travelers seeking reimbursement through this policy at the following entities:  

III. DEFINITIONS

This section is intentionally left blank. 

IV. POLICY STATEMENT

Touro will reimburse staff, faculty and students who incur reasonable and necessary business-related expenses while traveling ("Travelers”) on behalf of the University or in support of sponsored research activities. It is the responsibility of Travelers to ensure that University funds are used reasonably and appropriately and in accordance with any applicable restrictions. All employees of the University are expected to exercise due diligence when generating, reviewing, and approving transactions that commit the University to travel related expenditures. Excessive costs, circuitous routes, excess delays, or luxury accommodations and services unnecessary or unjustified in the performance of University business are not acceptable and will not be reimbursed. Travelers are responsible for excessive costs and any additional expenses incurred for personal preference or convenience. It is the responsibility of Travelers to ensure that reimbursement requests are accurate. Travelers may not authorize reimbursement of their own travel and entertainment expenses. Also, employees may not approve travel and/or entertainment expenses for a Traveler to whom they report. 
 
Approved requests for payments, reimbursements, and settlement of travel advances must be submitted within a reasonable period of time, normally within 30 days of the completion of the travel. Reimbursement requests received more than 90 days after the expense is incurred may not be paid. 
 
Exceptions to this policy (not otherwise covered by laws, grants, or contractual commitments) may be made on an individual basis but require the Traveler to obtain written pre‐approval from the Chief Executive or Chief Financial Officer for their respective chart of accounts. 

V. PROCEDURE

A. General:

1. It is the responsibility of the Traveler to ensure:

a. All authorized travel is related to University business or in support of sponsored research.

b. All expenses are actual, allowable, reasonable and necessary.

c. Travel is pre-approved by the Traveler’s direct supervisor for trips that include an overnight stay as evidenced by a signed Travel and Conference Pre-Approval Form.   Failure to obtain pre-approval may result in expenses not being reimbursed. Day trips that do not include an overnight stay do not require pre-approval. Trips overseas require approval of the President, Chancellor or Executive Vice President.

d. All expenses comply with Internal Revenue Service regulations.

e. Any exceptions to this policy are justified and documented.

f. Adequate funds are within a department’s budget and are available for expenses.

g. Accurate records are maintained and attached to an expense reimbursement request in the Expense Module.  Accurate records include departure and return times, mileage, and listing participants in entertainment events.

h. Federal cost regulations under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards from the Office of Management and Budget (Uniform Guidance) are met for all federally funded travel.

2. It is the responsibility of the supervisor/approving individual to:

a. Review and approve all travel and entertainment expenses.

b. Ensure sufficient funds are available in the relevant budget lines.

c. Be familiar with the need for travel prior to approval.

3. The Internal Revenue Service requires the following with regard to reimbursement expenses:

a. There must be a business reason for the expense;

b. The individual must substantiate the expenses; and

c. The individual must return to the employer or organization any amount advanced in excess of substantiated expenses.

B. Statement of Enforcement

1. To be valid and permissible, all expenses must support the mission of the University.

2. Any expense that does not support the mission of the University and does not reflect proper stewardship is considered by the University as non-permissible, regardless of the source of funds, and such requests will not be approved.

3. All expenditures are subject to audit and review by the University.

4. Any disputes regarding this policy should be referred to Chief Executive or Chief Financial Officer for each chart of accounts.

5. Chief Executive or Chief Financial Officer for each chart of accounts may approve deviations from this policy upon documentation of good cause in accordance with applicable laws.

C. Reimbursable Expenses: If reasonable and necessary, the following are examples of reimbursable expenses (with appropriate supporting documentation):

1. Air and rail travel (must booked using the CTP Lightning online booking tool, and reimbursement is to Touro, not the traveler);

2. Car rental, booked using the CTP Lightning online booking tool;

3. Change or cancellation penalties imposed by the airlines if due to unavoidable circumstances;

4. Gasoline for rental vehicles;

5. Ground transportation including taxi, ride-share, and metro fares, mileage for personal vehicles, parking fees and tolls;

6. Laundry/dry cleaning during trips longer than five calendar days;

7. Lodging, booked using the CTP Lightning online booking tool;

8. Meals (per diem rates apply);

9. Registration and fees for attendance at approved conferences and seminars;

10. Taxes associated with transportation and lodging;

11. Telephone fees, faxes and internet access where required for business purposes; and

12. Tips associated with lodging and transportation if customary.

D. Non-Reimbursable Expenses: Non-reimbursable expenses are those expenses that are not related to any activity of the University, are not reasonable and necessary, are not required in carrying out an individual's task or responsibility at work, or do not support the mission of the University. Non-reimbursable expenses include, but are not limited to the following:

1. Alcoholic beverages

2. Automobile repairs

3. Travel and Baggage insurance

4. Childcare

5. Commuting costs to/from home and normal place of business

6. Credit card annual fees

7. Delinquency fees or finance charges on personal credit cards

8. Dues in private clubs

9. Entertainment under federal grants and contracts

10. Frequent flyer and other similar awards for hotel and car rentals

11. Grooming services (i.e. haircuts and shoeshines, etc.)

12. Gym and recreational fees, including massages and saunas

13. In-room movies

14. Medical care

15. Pet care

16. Traffic violation penalties

17. Upgrades (air, hotel, car, etc.)

18. Sightseeing Tours

19. Travel expenses of a spouse or guest accompanying a University staff member, student or faculty member on business travel (unless the travel itself of the spouse is deemed a legitimate University business expense, is pre-approved, and meets other requirements of this policy)

Questions as to which travel or related business expenditures are reimbursable under a particular grant or contract should be directed to the appropriate Restricted Funds accountant.

E. Travel Booking Tool:

University business travel reservations—including airfare, rail, hotel accommodations, and car rentals—must be booked through the CTP Lightning tool whenever feasible.

1. Use of CTP Lightning helps provide:

a.     Negotiated university rates and discounts

b.     Compliance with travel policy requirements

c.     Accurate tracking and reporting of expenses

d.     Travel support from our partner, Collegiate Travel Planners (CTP)

2. Booking and Payment Process

a.         Airfare and Rail must be booked via CTP Lightning, with the university's ghost/central travel credit card charged directly for approved bookings.

b.         Hotel and Car Rentals: These must be reserved through CTP Lightning to access preferred rates. Travelers are responsible for payment (using personal credit card, university procurement card if authorized, or other approved method) at booking or check-in/arrival. These expenses are eligible for reimbursement through the standard process, with receipts and subject to policy limits.

Exceptions to this policy (not otherwise covered by laws, grants, or contractual commitments) may be made on an individual basis but require the Traveler to obtain written pre‐approval from the Chief Executive or Chief Financial Officer for their respective chart of accounts.

F. Transportation:

1. Air travel

a. Travelers are expected to choose the lowest-priced, most feasible airfare available, considering the following:

i. Travelers' itinerary and connection times; and

ii.  Restrictions and/or cancellation/change fees.

b. The University will not reimburse first-class or business-class airfares. Business class airfare is permissible only with upgrades for frequent flyer miles provided by the Traveler or paid out of pocket, not seeking reimbursement. While membership fees for frequent flyer clubs are not permissible, Travelers may retain frequent flier miles earned.

c. The University will not reimburse for seat upgrades (Even More Space, Comfort +, exit row seats, front section of economy, etc.).

d. The University will reimburse a maximum of one (1) baggage check-in fee per flight if a free bag is not provided by the airline. Travelers traveling for recruitment purposes and taking recruitment materials may be eligible for one (1) additional baggage check-in fee per flight.

e. The University will reimburse for internet usage during a flight only if it is necessary for business purposes.

f. The University will not reimburse tickets purchased using frequent flyer miles, personal credit vouchers or credit card points.

2. Travel by rail

Rail travel may be used whenever feasible and/or when it is more economical than air travel. Travelers are expected to choose the lowest, most reasonable coach fare available, taking into consideration travel and connection time.

3. Ground transportation

a. Travelers will be reimbursed for ordinary and reasonably priced ground transportation including to and from airports or railroad stations and transportation between the Traveler's hotel and other points of business.

b. Public transportation in metropolitan areas and rideshare options (e.g., Uber, Lyft, taxi) should be used whenever possible to realize greater savings and convenience rather than renting a car or using personal vehicle.

c. When traveling between campuses and affiliates, Travelers should use the most cost-effective means of transportation. Travelers will not be reimbursed for travel that is within their routine commute.

d. Explanation provided for ground transportation must include the “To” and “From” destination.

4. Personal vehicles

a. Travelers should use personal vehicles for business travel when doing so is less expensive than renting a car or taking a taxi. Travelers are reimbursed based on the University’s standard mileage rate, which covers the use of the vehicle and gasoline. The University will reimburse employees using the IRS Standard Miles Rate for Business. If claiming mileage, a “MapQuest” or “Google Maps” (or something similar) is required to document the “To” and “From” destination distance.

b. The University will reimburse personal vehicle mileage only to the extent such costs exceed the normal daily commute to the office when traveling on a working business day. For example, if a traveler drives 10 miles from their home to an offsite meeting and it is 5 miles from their home to the College, they should reduce the 10 miles by the 5 miles which is their normal commute. They will only get reimbursed for 5 miles

c. Costs of repairs to personal vehicles during business travel are personal expenses and are not subject to reimbursement.

d. Owners of vehicles used for University business are responsible for ensuring adequate insurance coverage for their protection and for the protection of any passengers. Their personal auto insurance carrier is deemed the primary insurance carrier. The University does not protect the driver or the owner against loss resulting from bodily injury or damage to property while driving a personal vehicle.

5. Rental Cars

a. Costs related to rental cars are deemed valid business expenses when renting a car is most cost effective or more feasible than other transportation options available. Reimbursement will only be made for standard, non-luxury cars.

b. Reimbursable costs include daily rental fee, tolls, and authorized insurance charges.

6. Car Rental Insurance

a. Collision Damage Waiver Insurance (Rental Car): In the U.S. and Canada, Travelers will purchase the Collision Damage Waiver (CDW) or Liability Damage Waiver (LDW) insurance offered by the rental agencies, unless specifically waived by the carrier (as is the case with Touro’s contract with Enterprise/National). All basic insurance, including collision damage MUST be purchased on all rentals in foreign countries other than Canada.

b. Personal Accident Insurance (PAI): The University will not reimburse Travelers for PAI or other liability insurance offered by domestic rental car agencies, because the University provides coverage.

G. Meals – Per Diem Reimbursement:

1. The University provides reimbursement for meals (and tips related to meals) on a per diem basis.

a. The current per diem rate is $85 per day when overnight business travel is involved.

b. The amounts for partial reimbursements are: Breakfast ($15.00) Lunch ($25.00) Dinner ($45.00)

c. The per diem total is the full daily amount for a single calendar day when that day is neither the first nor last day of travel. Consistent with Federal Guidelines, the amount received on the first and last day of travel equals 75% of the $85 per diem maximum total. When travelling overnight (such as a red eye from the west coast of the U.S. to the east coast of the U.S, or flying from overseas back to the U.S. overnight), the day of departure will receive 100% reimbursement while day of arrival will not be reimbursed.]

d. The University's meal per diem will also be reduced to account for meals furnished at no cost to the Traveler. For example, if meal costs are provided in the cost of a conference, those meals should be deducted from the per diem rate.

2. Per diem rates presented in this policy represent the maximum per diem reimbursable by the University and are inclusive of tips related to meals and snacks. Under this method of reimbursement, there will be no reimbursement of meals charged to the lodging receipt.

3. Receipts and detailed documentation are not required when being reimbursed for meals using the per diem method.

H. Entertainment:

1. Entertainment may be claimed if it is for the purpose of advancing the mission of the University, it is within the bounds of good taste, moderation, and legal requirements and the cost is within reasonable limits. The receipts must specify the name of all participants, their relationship to the University and the reason for entertaining. The cost of alcoholic beverages is not reimbursable. Entertainment expenses should receive prior written approval from the Chief Executive or Chief Financial Officer for their respective chart of accounts, when possible. Local entertainment expenses that only involve University employees need prior approval.

2. Examples of business entertainment include:

a. Reception for University guests and visitors;

b. Alumni reunions or similar alumni functions;

c. Entertaining donors or prospective donors; and

d. Welcoming receptions for parents and students

3. Restaurant receipts showing only a total charge are not acceptable documentation of entertainment expenses.

I. Lodging:

1. Travelers on University business are expected to stay in a standard room at a hotel that is on or close to the location of business. Costs that are charged to the hotel room, other than meal charges, are valid and reimbursable if they are related or necessary to University business and are reasonable. The final itemized hotel bill, which reflects all charges made to the room, is required for reimbursement. Allowable cost for the room is the single room rate plus tax unless the Traveler is sharing a room with another staff, faculty or student also on authorized University travel. If the lodging receipt states multiple occupancy, the Traveler must indicate either the single room rate on the receipt or provide the name(s) of the University Traveler(s) sharing the lodging. If all occupants are on approved University travel and under the same funding source, only one charge should be submitted on a travel expense report.

2. The total expenses for lodging should not exceed $300 per day excluding taxes and fees, unless pre‐approved by the Chief Executive or Chief Financial Officer for their respective chart of accounts.

3. Conference packages are allowable if supported by confirmation receipts showing all-inclusive rates (registration, hotel, meals, airfare, etc.).

4. Alternative forms of lodging (such as AirBnB) are allowable as long as they do not exceed the $300 per day excluding taxes and fees.

5. If attending a conference, the University will generally reimburse the cost of staying at the “conference hotel” unless the rate is substantially in excess of reasonable hotels in the area. In order to be reimbursed, you need prior approval and evidence that the rate paid is within range for that area at that point in time. When reservations are booked "guaranteed late arrival", travelers are responsible for all hotel "no show" charges unless mitigating circumstances prevail.

6. Students and Faculty may not stay in the same lodging (for example, the same hotel room or same AirBnB).

J. Foreign Travel:

1. Foreign travel (travel outside the United States) requires pre-approval by the President, Chancellor or Executive Vice President. Since sponsors' regulations vary, principal investigators should be familiar with those that are applicable to their projects. International travel authorization is located on the portal under Finance/Travel/International Travel Authorization Form (must log in to access this form)

2. Expenses incurred in foreign currency must be converted to U.S. Dollars at the exchange rate during the time of travel. Support for the exchange rate should be provided.  If expenses in foreign currency are paid by credit/charge card, the exchange rate used on the credit card is to be used for the conversion. 

K. Payment Methods:

Airfare and rail booked through the CTP Lightning online booking tool for official University business must be charged to the university credit card on file.  All other business travel and entertainment expenses should be paid with a personal charge card or cash.  Please contact the Purchasing Department if you need an alternative payment method. For reimbursement, please submit these expenses with receipts in the Expenses Module in TouroOne Buy/Unimarket. 

L. Travel Advances:

1. 1. 1. The University allows a reasonable advance which is intended for anticipated expenses. The Chief Executive or Chief Financial Officer for their respective chart of accounts has the sole and absolute discretion whether to approve travel advances. All travel advance requests must be submitted using the Cash Advance for Travel Expenses Agreement.
      2. Travel advances will not be issued for expenses which can be made prior to travel (i.e., airfare, lodging, conference registration). Travelers may contact the Purchasing Department for any pre-travel expenses.
      3. Support must be provided for the amount of the requested travel advance.
      4. Travel advances will not be issued to non-employees.
      5. Request for advances must be received at least ten (10) business days before the advance is required.
      6. Recipients of travel advances will be required to sign a Cash Advance Agreement. Travel advances must be accounted for in the reimbursement request. Failure to account for travel advances within the required time frame may result in denial of future travel advances.
      7. Travel advances are an advance of any employee’s wages. Any advances not accounted for within 90 days of the end of travel may be deducted from an employee’s salary. A new travel advance will not be authorized until all previous advances are closed out.
      8. In the event an employee is separated from the University prior to their trip, the employee is obligated to fully reimburse the University for any travel advance outstanding.

M. Cancellations/Refunds:

1. In the event of cancellation of flights, the online booking tool will retain any unused or canceled airline tickets as department-level credits rather than issuing individual refunds or traveler-specific vouchers. The system automatically makes these credits eligible for reassignment to another qualifying business travel request within the same department. 

2. Cancellation and change fees incurred due to Travelers' negligence are not deemed valid business expenses and are therefore not

3. In the event any reimbursed expenses are refunded by a vendor to the Traveler, it is the responsibility of the Traveler to promptly notify the University and repay the amount.

N. Travel Insurance:

1. Business Travel Insurance: All University employees are covered in case of accidental death or dismemberment while traveling internationally on University business. Touro will not reimburse for additional insurance purchased.

2. Workers Compensation Insurance: Employees injured while working on a business trip are covered for medical expenses and lost wages by Workers Compensation Insurance. Contact Human Resources as soon as possible to file an accident report and obtain further Failure to promptly report an injury may compromise a claim.

3. Flight Insurance: Flight insurance purchased by Travelers is not a reimbursable expense.

4. Personal Automobiles: Travelers using personal automobiles to travel on official University business must maintain liability insurance for their protection and for the protection of any passengers.

5. Other Personal Property: The University will not be responsible for loss or damage to personal property while a Travelers is traveling on official University business.

O. Documentation:

1. All requests for reimbursement must be submitted with the signed Travel and Conference Pre-Approval Form (Day trips do not need pre-approval) and receipts using the Expenses Module in TouroOneBuy/Unimarket. Each trip requires its own submission in the Expense Module, even if there were several trips during the same week.

2. All receipts must show proof of payment. In the event a Traveler does not have a receipt, they must fill out an affidavit documenting what is missing.

3. If the Traveler is submitting a receipt for a University group meal, the receipt must specify the name and department of all participants. 

 

4. University will not reimburse expenses for alcoholic beverages. Restaurant receipts showing only a total charge are not acceptable receipts.

5. Any written approvals required under this policy must be attached to the Traveler’s reimbursement request in the Expense Module.

6. Expenses incurred in foreign currency must be converted to U.S. Dollars at the exchange rate during the time of travel. Support for the exchange rate should be provided. If expenses in foreign currency are paid by credit/charge card, the exchange rate used on the credit card is to be used for the conversion.

7. Examples of required documentation. 

P. Sabbath Holiday Stay: The University takes into consideration the religious observances of its staff, students and faculty and provides accommodations when necessary. Requests for religious-based adjustments to travel itineraries should be submitted for pre-approval to the Chief Executive or Chief Financial Officer for their respective chart of accounts.

Q. Sponsored Programs:

1. 1. 1. Domestic and foreign travel charged to a sponsored program should follow the guidelines set forth in this policy unless the funding agency imposes greater restrictions (i.e. the sponsored program requires a lessor allowable reimbursement amount, specific timeframes for travel, specific locations, etc.).
      2. All travel advances and/or reimbursement requests for domestic and foreign travel on sponsored research projects must have sufficient justification by

         the Traveler and approval from the Dean of the respective School of the University and comply with the terms and conditions of the sponsored research award. This includes compliance with the Fly America Act for foreign travel on federal

      3. When traveling on federally funded projects, Travelers may request the hotel's government A letter from the project sponsor may be required upon check-in to confirm funding source.
      4. If traveling internationally on federal grants or contracts, a United States flag carrier must be For specific federal guidelines on this issue, click here https://www.gsa.gov/policy-regulations/policy/travel-management-policy-overview/fly-america-act Prior approval from the Purchasing Office should be obtained if someone needs to deviate from this policy.

      5. Federal regulations (and where sponsors dictate) prohibit the reimbursement of alcoholic beverages with federal funds under any circumstances.

      6. Any questions regarding travel or entertainment on federal grants or contracts should be directed to the Purchasing Office.

R. Non-Compliance:

Repeated or intentional violations of this policy may result in denial of reimbursement, revocation of travel privileges, disciplinary action, or other corrective measures in accordance with University policies and applicable labor agreements.

V. EFFECTIVE DATE

October 20, 2026

VI. POLICY MANAGEMENT

Policy Owner: Stuart Lippman, Controller
Senior University Official: Ben Lowenthal, Vice President and Chief Financial Officer