A. PURPOSE FOR POLICY:

The purposes of this policy are to:

• provide guidance to individuals and University units regarding the types of travel, meals, and entertainment expenses that may be paid or reimbursed with University funds;
• promote good stewardship of University resources; * enable the University to meet its duty of care to those traveling on University business; and
• define the relevant requirements and guidelines for travel, meals and entertainment expenses to be paid or reimbursed.

B. SCOPE:

This policy applies to all Xavier faculty, staff, administrators, and students traveling on behalf of or utilizing funds administered by the University as well as University guests, visitors, independent contractors and other individuals who incur expenses on behalf of or are utilizing funds administered by the University. All funds and orgs are University funds, regardless of the office that has direct oversight (e.g., a college or department.

Study abroad programs and student clubs or student organization travel are not fully covered under the guidelines of this policy but must adhere to established student travel policies. Faculty members leading these groups must also follow student travel policy and department/college policies.

This policy takes precedence over all departmental travel policies unless those policies are stricter in nature.

C. POLICY:

It is the policy of Xavier University to allow the usage and/or reimburse for appropriate, necessary and reasonable travel and entertainment related costs incurred while on approved University related business, locally or while traveling, in compliance with relevant Internal Revenue Service (IRS) and department guidelines (as applicable).

All requests must meet the following guidelines:

• Standard reimbursement requests must be submitted within 15 days of the conclusion of the travel or date of entertainment.
• Failure to turn in receipts for travel within 30 days of the conclusion of travel or date of entertainment generally will result in amounts to be treated as if they were paid under a non-accountable plan and treated as compensation, subject to the required payroll withholdings and reported as taxable income on the employee’s Form W-2
• The request must be submitted via the University’s specified travel/entertainment procedure (see appendix)
• Expenses are to be reported as actual amounts incurred, not estimated or rounded.
• Expenses must be reasonable, avoiding lavishness and excess.

Entertainment expenses must meet all of the above guidelines and the following:

• Entertainment expenses must include the identification of the persons or group being entertained.
• Entertainment expenses must include a statement with the reason for such entertainment, the benefit of such entertainment to the University and clarify the relationship of persons attending-te the University’s programs or activities.
  • Business reasons may include (but not limited to) Recruiting (candidate) event, Student recruiting, business partnership development. Speaking as subject matter expert at conference, conference attendance — with peers; etc.

University Travel and Entertainment related expenses are permitted for the following:

• Transportation costs
• Lodging
• Meals
• Registration Fees
• Miscellaneous Fees
• A. Single Bag if not included in fare
• B. Guides, interpreters, drivers and tips for these individuals
• C. Business services: fax, printing, copying

University Travel and Entertainment related expenses will not be permitted for the following:

• Personal expenses and personal care items
• Pet Care (boarding, extra fees for hotels etc.)
• Violations or fines
• Airline life insurance
• Travel insurance

See the University Travel and Entertainment Reimbursement Procedures document (appendix)for further details regarding the use and/or reimbursement of specific travel or entertainment expenses.

1 General Guidelines

In general, the cost of transportation, accommodations, and other business travel or entertainment related expenses should be governed by what is reasonable and appropriate to the purpose involved. Conscientious use and good stewardship of University funds is the responsibility of the individual to ensure the University uses its’ funds in accordance with University objectives and ideals.

Colleges, schools or departments may offer more stringent guidelines to which personnel should adhere, such as pre-approval or budgetary considerations. There are times when a department will reimburse an employee only a fixed amount, with any expenses incurred beyond this amount becoming the responsibility of the individual. This arrangement is acceptable at the University as long as both the departmental supervisor and the employee traveling or entertaining have a mutual agreement concerning this arrangement. Traveler must have a signed agreement to attach to all reimbursement or pCard reconciliations. An individual who travels or entertains under this type of agreement is only required to report the amounts spent up to the agreed upon fixed reimbursed amount. If there is conflict between the department and University policy, the stricter of the guidelines is to be followed.

Habitual misuse of this policy, including those who repeatedly obtain prepayments of unused expenses, may result in such expenses being treated as if they were paid under a non- accountable plan and therefore as compensation, subject to the required payroll tax withholdings and reported as taxable income on the employee’s Form W-2.

2 Exceptions

Any exceptions to this Policy must be approved in writing by the President or a member of the University’s senior leadership. Such exceptions may include, for example, expenditures that are permitted by the terms of a donor’s gift but would otherwise not be permitted by this Policy. However, even if approved, these exceptions can result in taxable reimbursement. Any exception should include a written explanation (by email attachment or within the description of the expense claim) and approval with the Expense Claim submission.

3 Accountable Plan

Xavier University’s Policy for University Business Travel and Entertainment is considered an “accountable plan” per IRS definitions. Expense reimbursements that meet accountable plan tules are not reported as income to the individual. Under IRS accountable plan rules and reimbursement of expenses must meet three requirements:

• Expenses reimbursed must be for University related business. Expenses must not be ones that would have otherwise been paid by the employee in the absence of business travel.
• Standard Business Expenses must be substantiated within 30 days.
• The use of Per Diem is to be used only in specific circumstances as noted below. Exceptions to this will be handled on a case by case basis and communication between the budget administrator/supervisor and Accounts Payable Manager should precede any application for Per Diem. Email correspondence is required.

Travelers should contact the Office of Human Resources regarding disability accommodations that may be needed on the trip. ADA accommodations documentation must be on file with HR prior to approval. (Speak with HR Business Partner for your specific University Division for assistance)

4 Reasonable Time

Any individual seeking reimbursement of University funds for business related travel or entertainment must submit their request to Accounts Payable using the Expense Module in XavierBuy

• Expenses charged to Pcard must be reconciled within the Pcard Reconciliation program’s timelines.
• Within 15 days of the conclusion of the travel or date of entertainment; and
• Expenses must be well documented with all required receipts attached to the University’s Travel/Entertainment Expense Report.

Failure to substantiate standard expenses within 30 days of the conclusion of travel or date of entertainment generally could result in amounts not being reimbursed or taxes being applied to advances. Any special circumstances should be noted on the reimbursement request and will be reviewed on a per case basis.

IRS Requirements

In order to reimburse employee business expenses on a tax-free basis, federal tax rules and IRS audit requirements must be followed. These rules govern the University’s requirements regarding employee business expense reimbursements. Modifications in tax rules of RS requirements will occasionally necessitate changes in definitions or documentation requirements and the taxability of items that do not conform to the new definition or requirements. On occasion, this policy may indicate that certain items must be treated as taxable income, meaning that the University must include certain reimbursements in the employee’s compensation, subject to required payroll tax withholdings, and reported on the employee’s W-2.

5 Traveler Responsibility

Individual business travelers recommended to book airfare, hotels and rental cars through the University’s Travel Management Company (TMC). This provides the University the opportunity to aggregate these expenditures in order to reduce costs and will also allow the University to quickly locate travelers in an emergency situation. Travelers are also requested to utilize the TMC’s online booking tool, hereinafter referred to as “online booking tool,” whenever possible to make such reservations. The University will pay for or reimburse all reasonable, appropriately documented travel, meals and entertainment expenses as outlined in this policy.

Employees traveling internationally are required to enroll in the University’s international insurance plan. Enrollment is facilitated by the Center for International Education.

The traveler is responsible for understanding this policy before planning travel, meals or entertainment on behalf of the University. Travel, meals and entertainment expense reimbursements will be limited to (IRS) accountable plan guidelines or standard government rates for items such as meal per diem (https://www.gsa.gov/travel/plan-book/per-diem-rates) and mileage reimbursements (https://www.irs.gov/tax-professionals/standard-mileage-rates); unless otherwise noted in this policy, these limits will be strictly enforced. (See Related Policies/Documents for link.)

Any exceptions to this Policy must be approved in advance in writing by the President or a member of the SLC and such documents (emails or other documents) are to be included with all reconciliations and reimbursement requests submitted via the XavierBuy system.

Approver Responsibility

The approver(s) must have proper actual or delegated signature authority over the FOAP string requested in accordance to Authority for Financial Transactions Policy.

• Provide pre-approval for any necessary expenditures.
• Verify the purpose of the expense is valid and directly related to University business.
• Request further documentation or explanation for expenses that appear excessive or unusual in relation to the nature of the business travel or entertainment. Explanations of these expenditures should be included on the Travel/Entertainment Expense Report.
• Understand that while Finance and Administrative Services staff may review the Travel/Entertainment Expense Report, the primary responsibility for the appropriateness of expenditures rests with the individual/employee and the individual responsible for department approval.

Documentation should be such that an independent/3" party can understand and determine the cost and reason for the expense.

6 Accounts Payable Responsibility

Accounts Payable Staff are responsible for:

• Reviewing Travel/Entertainment Expense Reports prior to processing the reimbursement to ensure that expenses are reasonable and meet the following criteria:
  • Confirming that information on Travel/Entertainment Expense Report is supported by accompanying support documentation, which is complete and in compliance with policy.
  • Confirming that expenses conform to University policies and procedures Confirming that expenses conform to
  • Confirming that expenses have been reviewed/approved by the appropriate supervisor.
  • Communicate any undocumented/pre-approved variances to traveler, submitter and approver for clarification in writing

7 Air Travel

Specific details may be found in the procedures. Exceptions may be permitted only with the express approval in writing of the President or a member of Xavier’s Senior Leadership Council (SLC).

• Airfare must be booked using the Travel Management Company (TMC). and must be paid for with a University credit card or Pcard unless the traveler has not been issued a Pcard. If the University employee does not have a University issued Pcard, a personal credit card may be used
• Airfare must be coach or economy class.
• Airfare must be booked at least 14 days prior to travel whenever possible. In accordance with the Fly America Act, commercial air travel funded by a federal grant must use a United States flag air carrier service
• Unused airfare credits or vouchers are the property of the University and must be returned to the University.
• Additional travel days before or after are permitted as long as schedule deviations do not increase the cost of the fare and the traveler is responsible for all other fees during the personal time of the trip.

The following will not be covered by the University:

• Neither First Class nor Business Class
• Travel Insurance
• Seat upgrades
• Baggage fees in excess of one checked bag
• Expedited security clearance programs (STA Pre-Check, Clear etc.) Frequent Flyer programs
• Exclusive club or lounge access
• Companion Traveler fare
• Pet fees for airfare, lodging or related to damages or deposits

8 Ground Transportation and Vehicle Rentals

• The University will pay for or reimburse ground transportation and related travel expenses, such as a shuttle bus, taxi, subway, train, ride-sharing service and parking. The University encourages the use of this type of transportation in lieu of car rental.
• All car rentals should be booked through the University’s designated TMC and must be paid for with a University Pcard unless the traveler has not been issued a Pcard. If the University employee does not have a University issued Pcard, a personal credit card may be used.
• The University and the TMC may identify preferred vendors for ground transportation and vehicle rental services. These preferred vendors must be used whenever possible. These vendors will be noted in the online booking tool as Preferred and TMC travel counselors will offer the preferred vendors first for call-in reservations.
• Reimbursement for car rental is limited to the cost of an intermediate size vehicle for individual travelers. Full-size vehicles or vans are allowed for groups of more than four (4) Xavier Employees. Only vehicle rental charges and actual fuel expenses are reimbursable; mileage will not be reimbursed when a rented vehicle is used.
• No other insurance or additional coverages offered by the car rental agencies will be reimbursed. Insurance coverage is provided by the University’s insurance policy.
• All drivers must be authorized by Xavier’s Risk Management Department. Drivers can register at: https://www.xavier.edu/insurance/vehicle-use-and-driver-information/new-driver-authorization.
• When renting an automobile in a foreign country, it is required that all local, statutory, and optional coverages, including collision damage waiver insurance, be purchased. The University’s insurance policy will provide excess coverage over any applicable local insurance purchased. The University will pay for or reimburse for these required rental coverages with appropriate documentation.
• This policy does not apply to ground transportation for team travel or other University- approved travel for large groups that is contracted through bus, limousine or other commercial transportation carriers.
• Commercial transportation carrier contracts must follow formal contractual agreement process. Central Procurement is to be involved in all service planning and procurement.

9 Mileage Reimbursement

• Regional trips are defined as less than 100 miles away from primary office site, Long Distance travel is considered more than 100 miles away from primary office site.
• Mileage for regional trips will be reimbursed with a copy of the mileage map outlining the from-to and any stops while traveling on Xavier Business. Please note: additional business-related trips in the destination location are also reimbursable with map providing mileage between stops. Reimbursement is to be submitted within 15 days of the date of return from travel. The University will reimburse at a rate per mile that does not exceed the standard mileage rate published annually by the IRS.
• For long distance travel, the University will reimburse mileage for business use of a personally owned vehicle when traveling on University business provided that the reimbursement does not exceed the cost of the least expensive airfare or rental car to the destination location. (Comparison fares must be for airfare booked two-weeks in advance of travel dates. These comparisons by necessity, must be documented in advance to ensure that the expense claim is completed correctly) Additional expenses including, but not limited to, taxi, lodging and meal expenses should be considered when comparing costs of travel using a personally owned vehicle. The University will reimburse at a rate per mile that does not exceed the standard mileage rate published annually by the IRS.
• Mileage reimbursement must be calculated using the primary work location as the starting point unless the actual mileage is less.
• Commuting between home and the primary work location will not be reimbursed. Mileage is not reimbursable when traveling using a University-owned vehicle, a leased vehicle provided by the University, a courtesy car, or if the employee receives a University vehicle allowance or stipend.
• The mileage reimbursement rate will be periodically updated by the University and listed on the University Travel website. (https://www.irs.gov/tax-professionals/standard-mileage-rates)
• Tolls, parking charges and other incidental costs are not included in the mileage reimbursement rate and should be submitted as separate reimbursable expenses. Charges for traffic citations, moving or parking violations will not be reimbursed under any circumstances.
• Expenses for personal use of vehicles such as gas, car washes, oil changes etc....are not permitted to be reimbursed or charged (Pcard) unless a direct business purpose is provided.

10 Lodging

• The University will pay for reasonable, documented, itemized expenses for lodging. Accommodations should be prudently planned so that the best interests of the University are served at the most reasonable cost. Where possible, lodging accommodations should be made using preferred hotels with which the University has negotiated rates and as recommended by the TMC. These preferred vendors will be noted in the online booking tool as Preferred. Exceptions may be made if those accommodations are not convenient for the purpose of the trip but approval documentation should accompany the charges.
• All attempts should be made to book lodging with the online booking tool or a TMC counselor. If lodging is booked outside of the online booking tool, the employee is asked to add the lodging to their existing air reservation for duty of care purposes. This can be done directly in the booking tool or with a TMC counselor.
• Movies and other entertainment charged to the room will not be reimbursed and should not be charged to a University Pcard. Health Club charges and other personal services will not be reimbursed. The traveler is responsible for any additional charges above the single occupancy room rate.
• The detailed itemized bill from the hotel must be submitted as supporting documentation when reconciling Pcard charges or when requesting reimbursement for charges.
• All hotel/lodging should be booked through the University’s official TMC or the online booking tool whenever possible; A University-issued Pcard or travel card should be used to book and pay for all lodging accommodations. Lodging accommodations can only be paid with a personal credit card if the traveler does not have a University Pcard.
• When special negotiated hotel rates are included as part of conference registrations, it is permissible to utilize conference lodging options.
• Lodging should not be incurred by employees for events happening within a 100-mile radius of their home unless prior approval for special circumstances is provided in writing by the President or the Xavier SLC member over the area incurring the expense.
• It is permissible to utilize non-hotel lodging options for university-sponsored group travel (e.g. Airbnb, VRBO, etc.), however, the use of such options must be financially equivalent to or less than the cost of booking options provided by the TMC or conference pricing (as applicable). When comparing the nightly cost of these lodgings, the costs must include any and all fees incurred for that stay (excluding taxes). Group travel does not include individuals traveling with companions. All reimbursable travel expenses should be for the employee only. Pre-approval documentation should accompany the charges.

11 Meals

11.1 Meals for Individuals While Traveling for University Business

• Faculty-led academic trips will be handled in a manner consistent with prior study abroad experiences this includes use of Per Diems. Refer to Travel and Expense Procedures (link here) or contact Accounts Payable Manager for procedures.
• When used for faculty-led travel within the United States, per diem rates are based on U.S. General Services Administration rates: https://www.gsa.gov/travel/plan-book/per- diem-rates for traveler’s destination. Non-Study-Abroad Travelers whe submitting receipts for meals will only be be-enly reimbursed up to the appropriate per diem rate. No receipts are required to claim per diem reimbursement, but a Business Travel and Expense Report (BTER) must be filed with the Accounts Payable office via email within 30 days of the end of the trip to meet IRS documentation requirements. Failure to provide this documentation could result in funds being reported to Payroll for inclusion in taxable income. Travelers who keep their receipts and turn them in for reimbursement must include both the detail receipt as well as the tip receipt. Pictures of these receipts uploaded to the expense claim system are accepted.
• Per Diem is not to be requested in any circumstances when meals are included in the cost of registration, or when provided by host or hotel.
• For travel outside of the United States actual expenses will be reimbursed upon submission of an itemized receipt that includes the amount, date, and place, unless program has pre-approved per diems identified in the program budget.
• University funds may be used to pay for registration fees for conferences, seminars or other meetings that provide lunch and/or refreshments during the program. Per Diem will not apply when meals are covered by conference costs.

11.2 Meals for Groups While Traveling for University Business

• Group or team meals while traveling on University business are permissible and will be paid for by the University. Such meals should be planned in advance and should be charged directly to the University or paid for using a Pcard whenever possible. Amounts allowed should coincide with the per diem for the destination of travel. Per diem reimbursement will not be made in these circumstances, and care should be taken to ensure that the actual cost of the meals provided does not exceed what would have been paid under a per diem reimbursement.
• Where applicable, NCAA regulations supersede this section for athletic team meals while traveling.

11.3 Tips

• Tips are allowable and reimbursable for normal services associated with business travel such as meals, room services and taxi service, etc. Tips should be reasonable and any unusual amounts should be explained. Failure to explain any excessive tip will result in the University reimbursing a 20% tip, with the traveler responsible for the difference in cost.

11.4 Meals for Business-Related Expenses (No overnight stay)

This section addresses circumstances under which the University will pay for meals via an expense reimbursement.

Except for meals during overnight travel, which are reimbursed with receipts noted elsewhere in this policy, the University will reimburse for properly documented non- overnight meal expenses that fall into one of the following categories:

• Business Meals
• University functions and catered meals

11.4.1 Business Meals

• The University will reimburse properly documented expenditures for meals for which the primary purpose is a discussion related to normal University operations (hereinafter referred to as “business meals”). Business meals must include at least one non-University individual whose presence is necessary to the business discussion; meetings attended solely by University employees do not qualify for reimbursement as business meals. Except as noted in section 17 of this policy, expenses for meals of companion travelers will not be reimbursed; only meal expenses for those individuals whose presence is required to further the purpose of the discussion will be reimbursed.
• Reimbursement of the cost of business meals requires an itemized receipt documenting the cost, time, date, place, business purpose, and attendees at the meals. This applies to all on-campus or off-campus business meals. The University will not reimburse meal expenses that lack proper documentation of the expenditure or a clearly documented business purpose. Receipts are required for all business meals. Payment should be made using a University Pcard; if the traveler does not have a University Pcard, personal payment and subsequent expense reimbursement is permitted.

 

 

 

11.42 University Functions and Catered Meals

• University funds may not be used to provide food at seminars, departmental and or divisional meetings, retreats, workshops, orientations, or other University functions. Under this policy, the University may pay for expenses for food and/or refreshments at meetings with external stakeholders (e.g., alumni, donors or prospects, advisory board members), activities involving volunteers, activities at which a majority of the participants are students, and special events involving University employees. This includes official dinners, receptions, and University sanctioned events intended to honor or show appreciation to employees.
• Employees should refrain from scheduling internal meetings and events during mealtime hours, thus reducing the need to provide food. Any expenditures for meals where only University employees are present must be approved in writing in advance of the event by the President or a member of Xavier’s SLC. Invoices or original Pcard original receipts for these expenditures must include a description of the business purpose and a list of attendees, if feasible. Payment can be made with University Pcard or a direct bill/invoice from the service provider.
• Any departments or employees purchasing meals or food with above-mentioned authorization, for on campus meals/events are encouraged to use the University’s contracted dining services provider whenever it is practical to do so.

12 Alcohol

• The consumption of alcohol at business meals during business hours is strictly prohibited and will not be reimbursed. The consumption of alcohol during evening meals (5:00pm - 11:00pm) and other events outside of normal working hours, while permitted, will not be reimbursed. There may be limited exceptions for the President’s Office and University Relations.

13 Payment and Reimbursement of Non-University Guests/Candidates

• University funds may be used to provide transportation, lodging, meals and cover incidental expenses as deemed necessary by contractual obligation or as determined by the appropriate member of the SLC for that area. See the procedures for details on process for arranging travel and reimbursements for these individuals. (Appendix)

14 Entertainment Expenses:

• The University may pay for or reimburse expenditures for entertainment when the purpose is promotion of the University (fundraising, recruitment, Alumni engagement, etc.), or the entertainment of University guests by designated University officials. For purposes of this policy, “designated University officials” include deans, vice presidents, development officers, senior administrators and other employees who have been asked to serve in a host capacity. Expenses incurred solely for the entertainment of faculty, staff or administrators will not be reimbursed, unless pre-approval has been given in writing by the President or a member of Xavier’s SLC.
• Examples of entertainment include expenditures associated with performances, shows, sporting events, hospitality, food, beverages, flowers, mementos, and other miscellaneous expenses.
• Entertainment expenses that have a total estimated cost in excess of $5,000 must be pre-approved in writing by the President or a member of Xavier’s SLC.
• Entertainment expenditures must be reasonable, fiscally prudent, appropriate to the occasion and consistent with the University’s mission. Original, itemized receipts are required for payment or reimbursement. Payment can be made with a University Pcard or a personal payment and subsequent expense reimbursement.

15 Miscellaneous Expenses: 

Allowable expenses:

University funds may be used for ordinary and reasonable business-related expenses that support the education, research and public service missions of the University. A sample of allowable expenses include but are not limited to the following Caution: This list is intended to be representative, not comprehensive

• Checked baggage fees

• Reasonable tips and gratuities

• Overnight delivery/postage

• Hotel business center charges for faxes and printing

• Gasoline for rental cars

• Laundry/Dry Cleaning for trips five (5) business days or longer

• Vaccinations required for foreign travel

• In flight or hotel Wi-Fi (for business purposes)

16 Companion Travel

• Reimbursement of expenses for companion travel, meals and entertainment is generally prohibited. However, if it is determined that the attendance of an employee’s companion is necessary in order to effectively conduct University business, such expenses may be reimbursed by the University upon approval of the President or Vice President, Financial Administration and Chief Business Officer; such approval should be obtained before travel arrangements are made.
• Reimbursement of expenses for companions is considered taxable income to the employee by the IRS, and the University will include the cost of such companion expenses in the employee’s annual income on Form W-2-Wage and Tax Statement.

17 Non-Reimbursable Expenses

Caution: This list is intended to be representative, not comprehensive

The following items will NOT be reimbursed by the University except as noted:

• Fines for parking or moving violations
• Personal vehicle repairs/routine maintenance or locksmith charges
• Movies, health club fees, other personal entertainment
• Laundry services (if trip is less than five days)
• Lost or stolen personal property (including cash)
• Costs incurred at home, such as childcare, pet care or lawn/home maintenance Personal expenses such as haircut, toiletries, clothing, pets etc.
• Costs incurred for trip cancellation that is not due to bona fide business reasons, or is not due to personal or family illness or bereavement
• Companion expenses (including travel, meals and additional driver costs on rental cars) (Except as noted in section B.8 of this policy)
• Life, flight or baggage insurance
• Excess baggage charges for personal items (e.g., pets, golf clubs, skis) unless approved by the President or a member of Xavier’s SLC.
• Meals or entertainment for political events
• Meals or entertainment for charitable events unless approved by the President’s Office.
• All blocked MCC code categories identified and listed as prohibited for Pcard purchases will not be reimbursed. (see Pcard Policy)

18 Timely Submission of Reimbursement Documentation

• For travel, meals and entertainment expenditures made with a University Pcard, all receipts and related documentation must be submitted as part of the monthly Pcard reconciliation.
• For travel, meals and entertainment that is made with a personal credit card, all detailed receipts and related documentation must be submitted within 15 days of the last date of travel. Failure to submit appropriate supporting documentation within this time period could result in disallowance of the reimbursement.
• Reporting related to Faculty Lead Travel Per Diems is to be submitted within 30 days of the return from travel.

D. RELATED POLICIES AND PROCEDURES

1. Travel Expense & Reimbursement Procedures
2. Reimbursement of Non-University Guests/Candidates
3. University Relations Travel Policy
4. Student Activities and Organizations Policy
5. Pcard Procedure
6. Authority for Financial Transactions Policy
7. Student Domestic Travel
8. Student International Travel
9. Other Controller Policy/Procedure
10. Athletics NCAA travel guidelines