UNIVERSITY OF PITTSBURGH POLICY 05-07-01

CATEGORY:        FINANCIAL AFFAIRS
SECTION:         Business Expenses
SUBJECT:         Travel and Business Expenses
EFFECTIVE DATE:  July 17, 2003 Revised
PAGE(S):         14

I.   SCOPE

     The University's Travel and Business Expense Policy applies to
     all faculty, staff and students who incur expenses while engaged
     in University business or related travel and who intend to
     receive reimbursement from the University.  The policy
     establishes responsibilities and guidelines for ensuring that
     travel and business expenses are valid, necessary and in
     compliance with University accounting procedures.  It pertains to
     travel and business expenses for all sources of University funds
     including unrestricted, restricted, endowment, student loan and
     plant funds.

II.  POLICY

     Travel and Business Expenses

     The University will reimburse faculty, staff or students for
     approved and authorized expenses incurred while on University
     business and/or related travel when the expense is:

     -    Actual and reasonable

     -    Necessary in performance of University business

     -    Supported by a valid proof of expense such as a cash or
          other original receipt unless otherwise provided in this
          policy

     -    In compliance with all the conditions established in this
          policy

     The University will only reimburse expenses that have been
     incurred.  Where sponsor, agency, or other regulations are more
     restrictive and require reimbursement other than such prescribed
     by this policy, the sponsor, agency, or other regulations will
     apply.

     It is encouraged that other individuals (candidates for
     employment including spouses, volunteers, visiting
     faculty/lecturers, consultants, prospective students) be advised
     to follow this policy in advance of incurring expenses.  If it is
     not practicable to do so, these other individuals will be
     reimbursed for actual travel and business expenses that are
     reasonable and documented.

     (Note: The word "individual" is used in this policy as a general
     definition to describe faculty, staff, students or others where
     the University is able to exercise some control over travel
     practices.  Since it is not realistic to uniformly apply this
     policy to certain other sets of individuals, those listed in the
     preceding paragraph are not to be considered part of the general
     definition.)

     Payment Processing

     The Payment Processing Department, Budget and Controller’s Office
     will review Travel and Business expense reports for proper
     supporting documentation, approval, mathematical accuracy,
     appropriate account coding and adherence to policy requirements
     prior to issuing reimbursement checks.

     Material misstatements, significant errors or items that are
     clearly not in compliance with this policy will be deducted from
     reimbursement and the non-compliant items will be returned to the
     approver.  Minor errors will be corrected by Payment Processing
     and will result in an amended reimbursement with subsequent
     notification to the individual and department.

     The Payment Processing Department will provide interpretations of
     the Travel and Business Expense policy.

     Regional Campuses and other units with accounts payable
     responsibilities are required to review Travel and Business
     Expense Reports pursuant to this policy.  Such disbursements may
     be subject to further review by the Payment Processing
     Department.

     Periodic audits will be conducted by the Internal Audit
     Department to monitor compliance with policy.

     Individual Responsibility

     It is the responsibility of each faculty or staff member, or
     student who incurs expenses while engaged in University business,
     and who requests reimbursement from the University to:

     -    Verify that all expenses being paid or reimbursed by the
          University are valid and conform to the provisions
          established in this policy, and understand that requests
          lacking required documentation will not be reimbursed.

     -    Ensure that expenses have not been previously paid through a
          Business Travel Request, Disbursement Request, Travel
          Advance or by an outside organization.

     By signing the request for reimbursement, the individual is
     attesting to the above.

     Approval Signatures

     Only the expenses approved by the original signature of the
     authorized signer will be accepted for processing.  Facsimile
     signatures are not permitted.  This section (Approval Signatures)
     applies to the following University forms:

     -    Travel and Business Expense (Form 0060)
     -    Travel Advance (Form 0061)
     -    Business Travel Request (Form 0062)
     -    Disbursement Request (Form 0106)

     The act of approval is a representation that the expenses were
     incurred, are reasonable, adequately documented, serve a
     legitimate business purpose, and are in full compliance with
     University policy.  An individual shall not approve their own
     expenses nor may approvals be granted by any peer of the
     individual requesting the expenditure or reimbursement.  In
     addition, approvals may not be granted by any subordinate within
     the direct reporting structure of the individual requesting the
     expenditure or reimbursement.

     Exceptions

     Unless otherwise provided in this policy, exceptions to any
     provision of this policy require written approval from one of the
     following:

     -    Chancellor and Chief Executive Officer
     -    Senior Vice Chancellor and Provost
     -    Executive Vice Chancellor
     -    Vice Chancellor, Budget and Controller
     -    Senior Vice Chancellor, Health Sciences
     -    Vice Chancellor Institutional Advancement

     Requests for policy exception must move upward through each level
     of the reporting structure related to the individual desiring
     exception to this policy.  Requests for policy exception must not
     be forwarded directly to one of the above listed individuals if
     such an action passes over a level in the organization's
     reporting structure.

     Travel Agency Credit Accounts

     The establishment of credit accounts with travel agencies is
     solely the responsibility of the Department of Travel Management.
     Direct billing arrangements may be made only by the Office of
     Travel Management.

     Prepayment or deposits on account with a travel agency are
     prohibited.  Payments to consultants or employees for services
     rendered to the University using a travel agency credit in lieu
     of cash are not permitted.

     Certified Travel Agencies

     All airline, hotel and car rental reservations must be made
     through a University bid and certified travel agency.  (See
     Procedure 05-07-01.)  The University, from time to time, will
     evaluate the performance, competitiveness and accessibility of
     various travel agencies.  Since it may be impracticable for
     certain University entities to facilitate travel arrangements
     with the University's certified travel agencies, such entities
     must develop a policy and procedure with the Office of Travel
     Management.  Payments will not be made to non-certified travel
     agencies or individuals who request reimbursement for such
     expenses.

     Exceptions from Use of a University Certified Travel Agent

     There are exceptions that allow for deviation from using
     University certified travel agents.  The following may be
     considered exceptions to the use of a University certified travel
     agency:

     -    Situations where individuals can make travel arrangements or
          use special coupons (such as senior citizen coupons) that
          provide lower cost and where documentation is presented with
          the Travel and Business Expense Report.  The documentation
          will be provided to the University's Office of Travel
          Management by the Payment Processing Department on an "after
          the fact" basis to:

          -    Communicate and document instances of more favorable
               pricing or service to benefit the entire University
               community.

          -    Provide additional data that will be used as criteria
               for evaluating the University's certified travel
               agents.

          -    Itinerary changes related to situations of emergency or
               during odd hours where a University certified travel
               agent is not available.

          -    Group airfare and hotel reservations for a conference,
               meeting or seminar where the hosting organization has
               made reservations at a substantial discount that cannot
               be similarly arranged by a University certified travel
               agent.

          -    Occasions where a University certified travel agent
               cannot participate in an offering through an airfare
               "wholesaler" or "consolidator."

          -    Situations involving circuitous, unreasonable or unsafe
               travel arrangements.  If such a situation should occur,
               please contact the University's Office of Travel
               Management.

     Exceptions Requiring Advance Approval

     Other than as described immediately above, all other exceptions
     must be approved by the University's Office of Travel Management.

     Requests for exception to the use of a University certified
     travel agent should be sent in writing to the University's Office
     of Travel Management who may, by signature, authorize a one-time
     exemption.  Recognizing that situations may occur where a small
     "window of opportunity" may exist, responses to such requests for
     exemption shall not be unreasonably withheld.

     The written documentation of the exemption must accompany the
     Travel and Business Expense Report.

     Restricted Funds

     Travel and business expenses incurred on grants, contracts,
     sponsored programs, or restricted funds must comply with
     University policy and any specific expenditure policy of the
     funding source, if more restrictive than University policy.

     Social Functions Including Primarily University Personnel

     Reimbursement to individuals for expenditures pertaining to
     social events, such as holiday parties, and the like, require
     written approval from the Chancellor, Provost or appropriate
     Senior Vice Chancellor, Executive Vice Chancellor, Vice
     Chancellor, Dean or equivalent Academic Director.  Otherwise,
     such expenditures are personal expenditures and will not be paid
     with University funds.  In addition, such events may not be
     billed directly to the University or paid through a University
     service operation, (e.g. University's Food Services Department)
     without an approval as described immediately above.

     Organized Business Meetings

     Food and beverage for organized business meetings held in
     University owned and operated facilities where the cost is
     expected to exceed $100.00 must be obtained through the
     University's Food Services Department (including Pitt Club) or
     Regional Campus equivalent operation.  For small events where the
     total cost of food and beverage does not exceed $100.00,
     individuals may use the best source for obtaining services.  All
     other exceptions must be obtained from the University's Director
     of Food Service in accordance with University Policy 05-06-03,
     Disbursement Requests, and Policy 04-05-01, Food Service and
     Catering.

     Expenditures for organized business meetings, whether on or off
     campus, must be approved by the Chancellor, Provost or
     appropriate Senior Vice Chancellor, Executive Vice Chancellor,
     Vice Chancellor, Dean, Academic Director or Responsibility Center
     Head.  Organized business meetings may include other University
     individuals whose presence is required and necessary for the
     conduct of official University business such as interviewing of
     candidates and special University programs.  The meal cost,
     including tips, may not exceed $60.00 per person.

     Reimbursement for official University business events such as
     retirement receptions, employee recognition receptions or
     University-endorsed student activities are permitted with the
     approval of the Chancellor, Provost or appropriate Senior Vice
     Chancellor, Executive Vice Chancellor, Vice Chancellor, Dean,
     Academic Director or Responsibility Center Head.

     Gifts and Contributions

     The University will not reimburse individuals for gifts and
     contributions of any type without the approval of the Chancellor,
     Provost or appropriate Senior Vice Chancellor, Executive Vice
     Chancellor, Vice Chancellor, Dean, Academic Director or
     Responsibility Center Head.  Political contributions are not
     reimbursable.

     Methods of Expense Payment

     Corporate Credit Card Program Eligibility - All full-time
     University employees who have been employed by the University for
     at least six (6) months are eligible (subject to some
     limitations, contact University Office of Travel Management for
     details) to apply for a University of Pittsburgh corporate credit
     card.  The credit card is to be primarily used for employee
     incurred University business expense, but may also be used for
     personal expenditures.  The cardholder is individually and
     personally responsible for all charges to the University of
     Pittsburgh credit card.  When an individual leaves the
     University, the card must be surrendered to the University and
     the account will be closed.

     Credit Card Uses - A University of Pittsburgh corporate credit
     card or personal credit card should be used whenever possible for
     expenses incurred while traveling on University business, and for
     prepayment of event registration and room reservation guarantee.
     Using the corporate credit card or other personal credit cards
     will minimize or eliminate the use of personal cash and the need
     for Travel Advances.  Credit card fees and finance charges will
     not be reimbursed.

     Direct Payments - Other than as described below, travel and
     business expenses may not be billed directly to the University or
     prepaid by either the University or a certified travel agency.
     Such expenses must be paid by the individual and reimbursed
     through the submission of a Travel and Business Expense Report.

     The University will make direct payment related to travel or
     business expense for the following:

     -    Invoices for conferences or seminar registration fees.  For
          conference registrations not payable by credit card or group
          travel services, payment may be made using the Disbursement
          Request (Form 0014).

     -    Lodging expenses directly billed to the University through
          an agreement with a Certified Local Hotel.  (See Procedure
          05-07-01, Exhibit E.)

     Travel Expense Advance

     Applicability and Limitations - Since the use of a University of
     Pittsburgh corporate or other personal credit card is highly
     recommended, each Travel Advance will be limited.  If an advance
     is necessary, it will be limited to a total of the standard
     domestic meal allowance per day plus $100 per trip (from the
     office or home to ultimate destination and return) for domestic
     travel.  Travel advance limitations related to foreign travel
     will be determined individually; contact the Payment Processing
     Department for further information.  Travel advances must be
     approved by the administrator who has the authority to approve
     the individual's expense report.

     A Travel Advance may:

     -    Be obtained by check only.

     -    Be split between a Sponsored Project or Program account(s),
          and other University accounts.

     -    Not be disbursed more than ten (10) working days prior to
          intended departure date.

     -    Not be issued to an individual if a previous advance is
          outstanding.

     Exceptions to the Advance policy may be granted by the Payment
     Processing Department if:

     -    The individual does not qualify for participation in the
          University of Pittsburgh's corporate credit card program.

     -    The nature of the travel makes the use of a credit card
          difficult.

     -    Extended foreign travel is involved.

     -    Funds are required for a prepayment or deposit related to
          travel that will not occur for an extended period of time.

          (Note:  The extension of this provision is only related to
          instances where the individual would otherwise be required
          to expend personal funds and not be able to receive
          reimbursement until travel is complete.)

     Liquidation of Travel Advance

     Accounting for expenditures related to a Travel Advance must be
     completed within ten (10) business days from the date of travel
     return.

     Expenses related to Travel Advances must be liquidated by each
     fiscal-year end (June 30) otherwise the travel and business
     expenses will be reported against the succeeding year's budget.

     Traveler's Checks

     Traveler's check fees for domestic travel will be reimbursed only
     if there are valid security reasons documented with the Travel
     and Business Expense Reimbursement request.  Traveler's check
     fees for foreign travel are reimbursable.

     Travel Expenses Reimbursed by an Outside Organization

     Travel expenses incurred by an individual solely for the benefit
     of an outside organization where the individual is acting in a
     consulting, advisory, or other capacity not directly related to
     their University responsibilities are considered personal
     expenses and will not be reimbursed.  In addition, such expenses
     may not be charged to the University and then later reimbursed to
     the University by the individual.  It is the responsibility of
     the individual to obtain reimbursements or expense advances
     directly from the outside organization.

     Shared Travel Expenses

     The University will reimburse only for its share of travel
     expenses and prefers to receive original receipts.  If an outside
     organization insists on obtaining original receipts, photocopies
     of receipts accompanied by an explanatory memorandum signed by
     the appropriate Account Administrator must be submitted with a
     Travel and Business Expense Report for the University's portion
     of the reimbursement.

     Travel with Spouse/Personal Guest

     The University will not reimburse non-business expenses incurred
     by a spouse and/or guest in connection with the business travel
     requirements of a University employee.  Additionally, such
     expenses may not be charged directly to the University and then
     later reimbursed to the University by the individual.  These are
     considered personal expenses.

     Combined Personal/Business Travel

     Actual expenses that are strictly personal in nature incurred
     during business travel will be the sole responsibility of the
     individual and not reimbursable by the University.

     Foreign Currency Expenses

     Fees for exchanging foreign currency and purchasing traveler’s
     checks for foreign travel will be reimbursed when original
     receipts are submitted with the Travel and Business Expense
     Report.  However, in such places where currency is not freely
     convertible, the original receipt must be returned in order to
     convert the currency back to U.S. dollars.  In such cases, copies
     of receipts are acceptable.

     Group Travel

     A group of ten (10) or more participants, traveling to the same
     destination, over the same dates, from one or more origin cities,
     may qualify for group travel rates.  In order to obtain group
     travel discounts, meeting planners should contact any of the
     University’s certified travel agents, or the University's Office
     of Travel Management for assistance.  In addition, meeting
     planners must notify the University's Office of Risk
     Management/Insurance for Travel Accident Insurance provisions
     related to group travel.

     Transportation

     Air Travel

     -    All University travelers are expected to travel using
          commercial airlines at the cost of "lowest logical airfare"
          in the United States unless business circumstances cannot
          accommodate such scheduling or the medical condition of the
          individual requires other arrangements.  The lowest logical
          airfare is defined as the lowest-price coach class airfare
          available for flights within two hours before or after the
          requested departure or arrival time that does not:

          -    Exceed a 1-1/2 hour layover time.

          -    Increase the one-way elapsed trip time by more than 2
               hours.

          -    Include more than one stop and/or connection in the
               traveler's one-way route.

          The "lowest logical airfare" definition does not require
          individuals to:

          -    Arrive later than necessary for participating in an
          event related to the reason for traveling.

          -    Depart earlier than necessary from the end of an event
          related to the reason for traveling.

     -    In such cases, the individual must travel using the lowest-
          price coach class airfare available to achieve more
          appropriate scheduling.  Business class flights are
          allowable on flights of six hours or more.

     -    Business travel should be arranged as far in advance as
          possible to take advantage of discounts.

     -    When attending conferences/seminars, travel discounts for
          the attendees may have been negotiated by the sponsoring
          organization.  When travel discount information is received,
          contact a University certified travel agent who will assist
          in comparing discounted fares and make travel arrangements.

          (Note: Certain restrictions may exist that could preclude
          University certified travel agents from making similar
          arrangements, see section Certified Travel Agencies,
          Exemptions from use of a University Certified Travel Agent.)

     -    Travel Changes/Cancellations - Individuals must promptly
          return the unused portions of airline tickets to the
          University certified travel agent used in the original
          booking.

     -    Substantial savings can be obtained by using "Consolidator"
          or "Wholesale" airfares.  However, this type of fare
          generally carries substantial restrictions and penalties.
          To obtain information concerning "Consolidator" airfares,
          contact any University certified travel agent.

     -    Charter flights must be approved by the University's Office
          of Travel Management prior to making arrangements.  The
          Office of Travel Management will assist in arranging charter
          travel.

     -    Travel Accident Insurance is carried by the University.
          Additional insurance is not reimbursable by the University.

     -    Conversion of airline tickets for personal benefit in
          connection with: a) downgrading of tickets; or b) returning
          unused tickets for either cash, credit, or personal airline
          tickets is prohibited.

     -    Deliberately causing the University to pay more than the
          lowest logical airfare for the purpose of obtaining personal
          gratuities (e.g. frequent flyer awards, first class
          upgrades, etc.) is prohibited.

     -    Original airline passenger receipt must be submitted with a
          Travel and Business Expense Report.

          (Note: See section related to Shared Travel Expenses for
          exception provision.)

     Ground Transportation

     Airport Limousines, Courtesy Shuttles and Taxis – Travelers
     should compare costs of alternate transportation to minimize the
     cost of ground transportation between airports and hotels or
     other final ground destinations.  Where possible, purchase round
     trip tickets for shuttles, as their cost is generally less.
     Original receipts for limousines, shuttles and taxis must be
     submitted with the Travel and Business Expense Report regardless
     of the amount in order to obtain reimbursement.

     University Fleet Services Vehicle Rental - It is encouraged that
     University owned vehicles be used for transportation on
     University business where possible by faculty, staff or students
     if such individuals have a valid driver's license.  The
     University's Office of Parking, Transportation and Services
     maintains a fleet of automobiles and passenger vans that are
     available to rent for University business travel originating in
     Pittsburgh.  Contact the University's Fleet Services Vehicle
     Rental to inquire about pricing and availability.

     The daily fleet rental rate includes gasoline, insurance and
     related deductibles.  Rental charges may be paid by presenting
     Fleet Services Vehicle Rental with a properly authorized Business
     Travel Request (Form 0062) when vehicle is received.

     Bus Charters - Arrangements for chartered bus service,
     originating in Pittsburgh, are to be made through the
     University's Office of Travel Management.

     Commercial Vehicle Rental

     -    Vehicle rental reservation for out of town use must be
          arranged through a University certified travel agency.

          (Note: See section Certified Travel Agencies, Exemptions
          from use of a University Certified Travel Agent, and
          Exemptions Requiring Advance Approval.)

     -    Mid-size, intermediate or smaller cars must be used except
          when the number of individuals or stowage requires a larger
          car.

     -    Car Rental collision and liability insurance for domestic
          travel (including deductibles) are covered by general
          University funds.  Additional charges through a car rental
          agency are not reimbursable for domestic travel as these
          costs are duplicative of the University's collision and
          liability insurance coverage.

          (Note: Instances related to extended car rentals (over 30
          days) or foreign travel may require additional insurance,
          contact the University's Office of Risk Management/Insurance
          for further information.)

     -    The physical condition of the rented car is to be examined
          prior to leaving the car rental lot.  Damaged areas of the
          car are to be immediately reported to the car rental agency.
          Damage should be documented on the car rental agreement to
          avoid possible dispute over damages for which the University
          is not responsible.

     -    Insurance requirements for vehicles rented in a foreign
          country must be discussed with the Office of Risk
          Management/Insurance prior to travel.

     -    The University's corporate credit card should be used as
          payment for vehicle rental.

     -    Original rental agreement and any associated gasoline
          receipts must be submitted with the Travel and Business
          Expense Report.

     -    Rental cars should be refueled prior to return to avoid
          refueling surcharges levied by the car rental agency.

     Privately Owned Vehicles

     -    A privately owned vehicle may be used for business travel
          provided the vehicle is insured by the private owner and the
          individual using such a vehicle has a valid operator's
          license.

     -    It is expressly understood that while using a privately
          owned vehicle, the operator assumes all responsibility for
          accidents to the extent of the operator's insurance
          coverage.

          Accidents involving injuries or damages to other persons or
          property while using a privately owned vehicle on University
          business must be immediately reported to the operator's
          insurance company.  In addition, the operator must also
          notify the University's Office of Risk Management/Insurance
          because the University maintains liability insurance
          coverage generally in excess of the individual's liability
          limits.

     -    The total cost of using a privately owned vehicle including
          mileage, excess lodging or other additional cost should not
          exceed the cost of air transportation.

     -    Use of a privately owned vehicle is reimbursed at the
          prevailing Internal Revenue Service mileage rate.  This
          mileage rate covers all operating costs including
          depreciation, repairs, gasoline, insurance, towage and other
          similar expenditures.  Reimbursement for two or more persons
          traveling in the same vehicle is limited to the mileage
          reimbursement paid to the driver.  Under normal
          circumstances, mileage is computed from the individual's
          normal place of business to the destination and return to
          the individual's normal place of business.

     Other Modes of Transportation

     Other transportation (e.g. ship, train, etc.) not specifically
     outlined above, may be acceptable provided that excessive expense
     or time is not required to accommodate the individual's
     preference.  Other modes of transportation are subject to the
     following guidelines.

     -    Economy class must be used.

     -    Accommodations must be made through a University certified
          travel agency where possible.

          (Note: University certified travel agents may not be able to
          provide certain modes of transportation.)

     -    Original passenger receipt must be submitted with Travel and
          Business Expense Report.

          (Note: See section related to Shared Travel Expenses for
          exception provision.)

     Meals - While in Travel Status

     Expenses for meals during travel with an overnight stay will be
     reimbursed in accordance with the following:


     Standard Meal Allowance (Domestic Travel - 48 States) - (The term
     "Standard meal allowance" includes incidental/expense.
     Incidental expenses include costs for laundry, cleaning, and tips
     for services.)

     Meals and incidental expenses (M&IE) combined will be reimbursed
     without receipts or other documentation of expense using the
     standard meal allowance.
     The standard meal allowance provides for daily reimbursements
     depending on exact location.
	 (See the Domestic and Foreign Per Diem Rates per diem guide.)

     Where actual expenses are less than the prescribed rate for a
     particular area, individuals should request reimbursement for
     actual expenses in lieu of the standard meal allowance without
     submission of receipts.

     Deans, Directors, or Responsibility Center Heads may establish
     standard meal allowances at lower levels than the maximum meal
     allowance set forth in this policy.

     (Note: The amounts indicated in Procedure 05-07-01 are as listed
     in the Federal Travel Regulations and may change periodically.)

     (Refer to the discussion for instances involving an organized
     business meeting while in travel status.)

     Standard Daily Allowance (Foreign Travel, Alaska and Hawaii) -
     Lodging, Meal and Incidental Expense per day allowances will be
     permitted in accordance with per diem rates as indicated in the
     federal publication:  Maximum Travel Per Diem Allowances for Foreign Areas.

     Receipts or other documentation of expense are not required.
     Contact the University's Office of Travel Management for
     information on rates for a specific geographic area.

     (Note: Reimbursement for lodging using a per diem allowance is
     permitted for foreign travel.  Refer to section on Foreign Travel
     Expense Reporting.)

     Travel for Less Than 24 Hours (day trip and en route days for
     overnight travel) - For each travel day less than 24 hours the
     reimbursement must be prorated.  The Standard Meal Allowance in
     effect will be that of the destination area.

     Planned Meals Provided by Conference or Seminar Host - A
     reasonable reduction should be made to the M&IE daily allowance
     to account for sponsor preplanned meals as provided and included
     in the cost of a conference or seminar.

     Organized Business Meetings While in Travel Status - Expenses for
     the individual (host) and guest meals will be reimbursed at face
     value of original receipts.  The name and affiliation of the
     guest, the business purpose of the meeting and the original
     receipt must be included with the Travel and Business Expense
     Report.  The meal cost, including tips, may not exceed $60.00 per
     person.  When traveling on University business that is occasioned
     by an organized business meeting, a reasonable reduction to the
     M&IE daily allowance should be made when requesting expense
     reimbursement.  In such cases the maximum meal cost of $60.00 per
     person would exceed the applicable portion of the Standard Meal
     Allowance per day maximum amount.

     For Other University Employees - In general, the University will
     not reimburse individuals for meals bought for other University
     individuals.  (Note: See exception for Organized Business
     Meetings.)

     Lodging

     -    Off-campus lodging reservations must be made through a
          University certified travel agency.

          (Note: See section Certified Travel Agencies, Exemptions
          from Use of a University Certified Travel Agent, and
          Exemptions Requiring Advance Approval.)

     -    Reimbursement for lodging may not exceed the normal rate for
          a standard single room.

     -    If, by policy exception, the individual is required to make
          a lodging reservation, the educational or corporate rate
          should be requested.

     -    Original itemized lodging receipt must be submitted with the
          Travel and Business Expense Report.

          (Note: Reimbursement for lodging using a per diem allowance
          is permitted for foreign travel.  Refer to section on
          Foreign Travel Expense Reporting.)

     -    University guest lodging in Pittsburgh should be arranged
          through a local hotel certified by the University.  (See
          Procedure 05-07-01, Exhibit E, for list of University
          Certified Local Hotels.)

     -    Room charges for luxury accommodations are not reimbursable.
          Accommodations at resort hotels are not permitted unless the
          hotel is the site of the conference being attended.

     -    If intended travel plans change, the individual traveling is
          responsible for canceling a hotel reservation.  Failure to
          cancel a guaranteed hotel reservation could result in a "no
          show" billing for the reserved room.  The deadline for
          canceling a reservation without penalty varies with each
          hotel.

     Communication

     The University’s CSSD Telecommunications Office administers the
     University telephone calling card program.  Through this program,
     telephone credit cards may be issued either temporarily or
     permanently to an individual.  The use of a telephone credit card
     represents a method to significantly reduce telecommunications
     costs and should be used when it is anticipated that an
     individual will be originating a number of telephone calls when
     away from the University.  Contact the CSSD Telecommunications
     Office for information concerning the telephone calling card.

     -    All business related calls will be reimbursed regardless of
          call origin, (e.g. from home, while traveling).

     -    One personal call (of reasonable duration) per day will be
          reimbursed if on business overnight.

     -    Telegraph, postage and facsimile transmissions will be
          reimbursed when associated with business travel.

     -    Cellular or portable telephone rental and related charges
          are not reimbursable.

     -    Original receipts must, when possible, be submitted with the
          Travel and Business Expense Report.

     Parking and Tolls

     -    Parking costs and tolls will be reimbursed when original
          receipts are submitted with the Travel and Business Expense
          Report.

          (Note: See section related to Shared Travel Expenses for
          exception provision.)

     Non-Reimbursable Expenses

     -    Fines for traffic or parking violations

     -    Child care expenses

     -    Medical costs, doctor fees, prescriptions or other drugs

          (Note: Immunization injections required for foreign travel
          that are not provided through insurance or other "no fee"
          arrangement are reimbursable.)

     -    Home or lawn maintenance costs

     -    Personal credit card fees

     -    Theft, loss or damage of personal property

     -    Hotel movie rentals

     -    Repair, maintenance or insurance of personal vehicles

     -    Travel insurance

     -    Political contributions

     -    Employee tickets and related expenses for shows, sporting
          events, social and amusement activities, while traveling on
          University business

     -    Expenses for traveling from an individual's home to work or
          return

     -    Luxury limousine service

     -    Auto rental insurance charges

     The above list of non-reimbursable expenses serves as a guide and
     is not to be considered all-inclusive.  All business/travel
     expenses are subject to review and final approval by the Payment
     Processing Department.

     Expense Reporting

     Submission of Expense Reports - Travel and Business Expense
     Reports should be submitted within ten (10) working days of
     returning from travel, or incurring the expense if not travel
     related.  Small expenditures made during a month may be
     accumulated and submitted at a later date.

     Repayment of Travel Advances - Repayment of unused portions of
     travel advances must be made by personal check or money order.
     Cash payments will not be accepted.  Checks must be payable to
     the University of Pittsburgh and submitted with the Travel and
     Business Expense Report.

     Foreign Travel Expense Reporting - Foreign travel expenses will
     be reimbursed using per diem allowances.

     Per Diem Reimbursement - Lodging, meal and incidental expense per
     day allowances will be permitted in accordance with per diem
     rates as indicated in the federal publication, Maximum Travel Per
     Diem Allowances for Foreign Areas.  Contact the University's
     Office of Travel Management for information on rates for a
     specific geographic area.

     Valid Proofs of Expense (when required by this policy.)

     Original Cash Receipts - Cash receipts indicating vendor name,
     cash terms and amount are acceptable.

     Credit Card Receipts - Credit card receipts may be used as
     supporting documentation for expenses such as meals and
     conference registrations.  Credit card receipts may not be used
     to support lodging expenses.

     Photocopies of Canceled Checks - Photocopies of canceled checks,
     front and back including the endorsement are acceptable support
     documentation when the original receipts are not available.

III. REFERENCE

     Procedure 05-07-01, Travel and Business Expense