Page History

As of 11.14.2022

INTRODUCTION

Purpose of Policy

This document sets forth the policies of GBH with respect to certain business and travel expenses of independent contractors working on GBH projects.  This policy outlines what qualifies as an accountable reimbursement plan under US Treasury Regulation §1.62-2(c).

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• Ensure clear and consistent understanding of procedures
• Ensure compliance with state, federal, and IRS regulations, including federal cost regulations under the Office of Management and Budget (OMB) and including donor and funder guidelines
• Ensure maximum insurance coverage for the travelers as well as for GBH
• Provide guidelines that simplify travel arrangements and enable GBH to better manage its annual travel costs

Responsibility of the Traveler

Independent Contractors working on GBH projects are expected to spend funds prudently. Business expenses will be reimbursed by GBH if they are:

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For travel associated with projects funded by federal grants, additional restrictions may apply. See the Appendix for further information.

Reimbursable Expenses

In addition to expenses for hotels, transportation, and meals, as defined in the policy, travelers will be reimbursed for the following expenses with proper receipt documentation:

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For Independent Contractors that work on projects funded by federal funds, the Independent Contractor should also refer to the Appendix to this policy for special requirements applicable to these types of grants.

Non-Reimbursable Expenses

Travelers will notbe reimbursed for the following expenses:

• Alcohol see Appendix re: travel and expenses for projects funded by federal grants
• Airline club membership dues and other award programs
• Annual fees for personal credit card used for travel purposes
• Airline upgrades
• Car rental upgrades or GPS systems
• Purchase of prepaid cards are not allowed for travel related expenses.
• Auto repairs
• Child care services
• Barbers, hairdressers, clothing, or toiletry items
• Baggage fees associated with personal items such as skis, golf equipment,
• Portion of meals for conference where meals are part of registration
• Health club/resort fees, gym, or recreational fees
• Corporate card delinquency fees or finance charges
• Expenses related to vacation or personal days taken before, during, or after a business trip
• Laundry or dry-cleaning services for travel of fewer than 5 consecutive days
• Valet service (unless mandatory at the location)
• Loss or theft of cash or airline tickets
• Loss or theft of personal funds or property
• Lost baggage or associated costs (losses covered by airlines)
• Luggage, briefcases
• Magazines, books, or personal reading materials
• Medical expenses incurred while traveling, except for business-related injury or accident (medical services covered by insurance)
• Mini-bar/ in-room refreshments (non-alcoholic only may be meal expense)
• Movies (including in-flight and hotel in-house)
• “No show” charges for hotel or car service
• Optional personal travel or baggage insurance
• Parking tickets or traffic violations
• Personal entertainment, including sports events
• Personal telephone calls in excess of reasonable calls home, as defined in the “Reimbursable Expenses” section
• Pet care
• Spa services, shoe shines
• Personal guest travel and expenditures
• Souvenirs, personal gifts (except in lieu of lodging)

RequiredReceiptsfor Reimbursement

The traveler should include:

• A copy of the airfare itinerary or original ticket receipt
• Original folio for all lodging expenditures, regardless of amount
• Car rental agreement and detailed statement of amount paid (not estimate)
• Credit card receipts (not statements) for entertainment expenses (must include names, titles, and business purpose of meeting and detailed restaurant meal receipts)

AIR/TRAINTRAVEL

Air Travel

All air travel is restricted to coach class or to the least expensive airfare available, unless circumstances prevent it. It is GBH’s policy not to cover the cost of business class travel, even for international flights, except under extraordinary circumstances. Independent Contractors seeking reimbursement for business class travel outside North America under such unusual circumstances must obtain prior written approval from GBH’s Accounting office. Business class travel that does not follow this procedure will risk non-reimbursement of expenses.  When traveling on a federally funded project, (see Appendix) travelers must book the lowest coach class airfare available, and travel may only be on approved airlines (generally American-owned carriers).  Any international travel on non-American-owned carriers must receive prior written approval from GBH’s Accounting office.

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Out-of-town train travel is restricted to coach class or its equivalent. First class or business class train travel is not allowed under GBH policy. For rail travel only, if coach class is not available due to the type of train, business class is acceptable. This fact should be documented. First class rail travel is not acceptable in any circumstances.

HOTEL/LODGING

Independent contractors working on GBH projects who are required to stay overnight when traveling for business purposes should stay in a standard, business-class, single room in a non-luxury hotel. Suite or luxury accommodations will not be reimbursed unless pre-approved by GBH’s Accounting office, or unless no other rooms are available.  Approved supporting documentation should be submitted.

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GBH independent contractors who travel with persons not tied to the purpose of the business trip are expected to pay all incremental costs associated with the guests’ travel, including transportation costs, additional lodging expenses, if any, meal expenses, and registration fees.

TRANSPORTATION

Automobile Rental

Car rentals are currently not allowed unless used for out of town travel. Local car rentals will only be allowed with proof of least expensive option or when contractually obligated. 

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Uber and other services will be reimbursed and should only be used for business purposes.  Reimbursement requires written explanation for the business purpose of the Uber trip.

MEALS (INDIVIDUAL)

 Individual

Individual meals are defined as food or beverage consumed on-site or off-site by one independent contractor while on GBH business. Meals also include food items consumed during a hotel stay.

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Receipts are required for individual meals.

 GROUP MEALS/MEETINGS

Group

Group meals are food and beverages consumed on- or off-site by more than one person.

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For audit purposes, the meeting agenda (or summary of business discussed) also should be attached.

TELECOMMUNICATIONS

BusinessPhoneCalls

The Foundation will reimburse independent contractors working on GBH projects for reasonable business phone calls, while traveling. Hotel bills, telephone bills, or other documentation detailing names and companies are required for phone call reimbursement.

 APPENDIX:  ADDITIONAL GUIDELINES FOR TRAVEL AND BUSINESS EXPENSES WHEN WORKING ON PROJECTS FUNDED BY FEDERAL GRANTS

Independent contractors charging expenses to projects funded by federal grants should be cognizant of the special requirements and limitations related to expenses charged to federal grants.  These policies are in addition to the GBH travel and expense policies and expenses need to be in compliance with both policies.

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