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Administrative Policy & Procedures Manual » TRA Manual » 300 Reimbursement of Travel Expenses.

OSU TRA 303: Receipt Requirements

Travel Policy & Procedures Manual
Section 300: Reimbursement of Travel Expenses
Effective: 02/01/1982
Revised: 03/01/2005

Purpose

To assist employees, students and official volunteers comply with applicable law regarding the reimbursement of travel expenses incurred when traveling on official university business.

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Applicability

Travelers on official university business, regardless of the funding source.

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Policy

Expenditures requiring receipts need to be substantiated by original valid receipts provided by the vendor detailing the goods or services received.  If this information is not printed clearly on the receipt, and in those rare instances when a receipt has been lost or destroyed, an affidavit signed by the claimant and the department head providing the vendor’s name and address, an itemization of the purchase, and a disclaimer that no alcohol was purchased can be substituted.  The affidavit should be used only in rare circumstances.  Since credit card charge slips and credit card statements provide proof of payment, but do not normally provide an itemization of the expense, they cannot be accepted as a valid receipt.

Non-Travel Related Expenses

Any expenses claimed for non-travel related purchases (supplies) must be accompanied by a receipt regardless of the dollar amount.

Miscellaneous Travel Expenses

The following miscellaneous travel expenses do not require receipts.  However they must be itemized on the Travel Reimbursement Request form.

  • Meals and incidental expenses claimed at per diem rates
  • Lodging claimed at per diem rates
  • Commercial ground transportation (taxi, airport shuttle, tolls) under $75.00
  • Miscellaneous travel expenses under $25.00

International travel expenses

International travel expenses must be converted to U.S. Dollars (USD).  Include proof of the currency exchange rate.  See TRA 103: Foreign  Travel.

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Procedure

Small receipts should be taped (not stapled) to a larger piece of paper. 

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Additional Information

See Grant, Contract and Gift Accounting (GCG) Policies and Procedures Manual for receipt requirements for grant funds.

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