Chapter 18: Policies and Procedures on Finance

The financial policies should guide the faculty on appropriate purchases, selection of vendors, and reimbursements. Further links for additional information are provided regarding: 

• Business Expense Receipts (2.90) 
• Business Expenses: Non-Reimbursable and Unallowable Charges (2.107) 
• Business Meals (2.106) 
• Employee Gifts and Celebrations Policy (2.5) 
• Strategic Procurement Policy (2.121) 

In particular, faculty should review the recent policy on Use of the Visa Corporate Card (2.90) policy. Emory corporate cards are provided, free of charge, to university employees for appropriate and allowable Emory business purposes. This card is not to be used for personal expenses. The Emory Corporate Card is the preferred payment method for local business expenses and travel-related charges, such as hotel, airfare, and rental car costs. 

The primary purpose of the University Payroll/Human Resource System is to pay salaries and wages to employees in an accurate and timely manner and to provide information for managerial purposes. Emory University has implemented a series of policies are related to payroll. They may apply to faculty members as employees, supervisors, hiring officials, and more. Links to these policies are provided in the sections that follow: 

• Direct Deposit / Pay Advice (4.90) 
• Distribution of Paper Paychecks, Deposit Advices, and On Demand Checks (2.12) 
• Employee Gifts and Gift Certificates (2.18) 
• Employee Responsibilities and Departmental Responsibilities (2.9) 
• FICA for Student Employees and Foreign Nationals (2.11) 
• Fringe Rates (2.19) 
• Garnishments (4.86) 
• General Payroll Information (2.8) 
• Incorrect or Rejected Pay (2.14) 
• Moving Expenses (2.13) 
• National Research Service Award (NRSA) Payments (2.54) 
• Payment Requests (2.20) 
• Payroll Taxes and Other Deductions (2.10) 
• Staff Time and Attendance Policy (2.53) 
• Vacation and Sick Accrual Adjustments (2.15) 
• W-2 Tax and Wage Statements (2.52) 

Emory University has established policies necessary to balance the university's need for cost effectiveness and the traveler's need for quality services and support. These policies address such matters as the Corporate Travel Card Program, regulation of cash advances, guidelines for travel, air travel, lodging, ground transportation and parking, meals and entertainment expenses, resources for reimbursement, and travel expense reporting. 

General travel guidelines are provided in the General Travel Policy (2.90) to ensure that Emory resources are used prudently, that travel expenses appropriate and not excessive, and that pre-trip safety and insurance precautions are followed for Emory-related travel. Under the policy, the traveler is responsible for ensuring that incurred expenses and related reimbursement or payment requests comply with the Travel Expense Reporting, Reimbursement, and Payment (2.90) and Travel Receipts (2.90) policies. 

The Travel Payment Options (2.90) policy requires a traveler to use Emory's Air Travel Providers to purchase plane tickets. Tickets purchased through the Emory travel agencies can be charged to a corporate card or a personal credit card. Further, the Air and Rail Travel (2.90) policy outlines expectations for booking the most economical air/rail fare with Emory's travel providers. For air travel, the policy allows coach class travel for all domestic travel and business-class travel for international travel at least six hours in duration, and it provides rules about upgrades and cancellations. Suggestions about the number of Emory travelers who should fly together are included, e.g., no more than five faculty and staff from the same department. 

This policy assigns responsibility to the Emory traveler to seek lodging that is safe, comfortable, and reasonably priced, minimizing the cost by requesting standard accommodations when possible. Also reimbursable is a token gift or meal as a gesture of appreciation to the host (value up to $100) when the Emory traveler elects to stay at a private residence. 

Under this policy, the Emory traveler is responsible for selecting the most economical and efficient choices of ground transportation services. Additional guidelines for the use of personal vehicles used for business purposes are provided in the Personal Vehicles (2.90) policy. 

Under this policy, Emory travelers are allowed to expense the actual and reasonable costs of their personal meals during Emory business travel (established rate, prorated) if the event or conference did not supply meals, but not both on the same trip. 

The purpose of this policy is to ensure compliance with the rules, regulations, and terms on travel expenses in the sponsored program, which the Emory traveler is responsible for knowing, as well as Emory travel policies. Where there is a conflict, the more stringent policy applies. Federally funded sponsored programs are subject to certain federal laws; the guidelines set forth in the Office of Management and Budget (OMB) Circular A-21, Section J 53, Travel Costs; and specific agency restrictions; as well as Emory travel policies.