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Incidentals

What are Incidental Expenses?  

"Incidental expense" means an expense incurred while traveling on official university business. The term includes a mandatory insurance, service charge, and an applicable tax. 

What’s Allowable?

The following consist of some of the more commonly used incidental expenses:

  1. Hotel occupancy taxes for lodging within the United States. Taxes will only be reimbursed in proportion to the lodging expense reimbursement. Hotel occupancy taxes are considered part of the lodging expense (not an incidental expense) for lodging outside the United States.
  2. Telephone calls (only related to university business).
  3. Gasoline charges when rented or university-owned or university-leased motor vehicles are used.
  4. Toll charges.
  5. Repair charges when a university-owned motor vehicle is used.
  6. Copying charges.
  7. Passport or visa charges, departure taxes, and inoculations for foreign travel.
  8. Postage
  9. Notary fees.
  10. Charges to exchange U.S. currency for foreign currency and vice versa. The exchange rate used for conversion of monies must be stated.
  11. Travelers check charges.
  12. Mandatory charges by a commercial lodging establishment other than the room rate.
  13. Books or documents purchased for and while attending a seminar or conference.
  14. Tips for baggage handling or other services where it is customary to tip. Discretion must be used to ensure tips are given only in appropriate circumstances and for appropriate amounts, not to exceed 20% of the amount charged. However, if meals are reimbursed by M&IE per diem, tips for baggage handling may not be reimbursed separately, since M&IE per diem already includes an allowance for baggage handling tips.
  15. Facsimile charges.
  16. Parking
  17. Laundry and dry cleaning expenses incurred during travel for a trip lasting longer than six days.

*** Passport, visa charges, and registration fees can be processed in a Concur expense report or through a PCC9 voucher (Regular expense voucher); not both

What’s Not Allowable?

The following consist of some of the more commonly used expenses that are listed as incidentals in the expense report, but are NOT incidentals:

  1. Meal, lodging, or transportation expense, including a tax on a meal;
  2. Personal expense;
  3. An expense that a person would incur regardless of whether the person is traveling on official state business.
  4. Student travel on state funds
  5. AirBnB’s cleaning fees and service fees are not incidentals, and should be included as part of the nightly rate.

Receipt requirements  

A merchant produced or non-university document that records the relevant details for each item purchased including quantities, amount, description of what was purchased, the total charged amount, the date of purchase, and the merchant’s name and address (e.g. itemized sales receipt, invoice, credit receipt, etc.). 

Travelers are responsible for obtaining an itemized receipt or other form of supporting documentation for each purchase and uploading the documentation to Concur in the required timeframe. 

An itemized receipt is required for every authorized expense over $75. A description of the purchase must be provided for any incidental expense. 

Documentation requirements  

Documentary evidence such as itemized receipts, canceled checks, or bills to support the expenses. 

Sources Sec. 660.002.; MAPP 04.02.01B; FTR GSA Chapter 301 §301-52.4; IRS Publication 463