V. Receipts

A. Required Receipts

Dated original receipts should be submitted with the Expense Report for:

• all lodging expenses (itemized hotel bills required; credit card statement alone is not sufficient); 
• meal expenses, unless such expenses do not exceed $25.00 per day;
• all purchased transportation expenses, including air, train and bus fares, as well as car rental charges; 
• registration fees that were not prepaid; and
• any other expense.

Credit card payment forms and travel agency invoices are not considered adequate receipts for transportation, lodging or car rental agreements. Airplane or train ticket stubs, hotel bills, and automobile rental bills are required. A cardholder's original of a credit card charge form will be accepted as documentation for meal payments.

When expenses are partially covered by an organization other than Hamilton, duplicate copies of the receipts may be submitted by attaching either a copy of the request for reimbursement submitted to the other organization or an Expense Report that details expenses divided between Hamilton and the other organization.

Should the College reimburse travel expenses in the absence of adequate supporting documents, the traveler may be required to report the College's payment of those expenses as income on the applicable federal income tax return. (For more information on the taxability of reimbursements see section 6.)

B. Lost Receipts

A traveler who loses a required receipt should seek a duplicate. When an acceptable duplicate is unobtainable, the traveler should submit a statement itemizing the expenditure with the Expense Report. The statement must be signed by both the traveler and the approving party and must indicate that:

• the expense was incurred in connection with a specified College activity;
• the expenditure is accurately stated on the Expense Report; and
• reimbursement of the expense has not been, and will not be, accepted from any other source.