ACCOUNTS PAYABLE OFFICE

Travel Account Codes

Modified 8/07/2009

Please refer to the account code definitions below when completing a Travel Expense Reimbursement Report, Local Business & Entertainment Report or Travel Advance & Prepaid Expense Report. These definitions will assist you in recording your travel expenses in the appropriate account.

3310 - Air/rail transportation…domestic and foreign air and rail transportation costs.

3320 – Domestic travel…expenses while traveling in the U.S. including meals, telephone, taxi, shuttle, parking and tips. All travel must be approved by the traveler’s direct supervisor. Air and rail costs are charged to account 3310. Lodging expenses are charged to account 3346.

3330 – Foreign travel…expenses while traveling outside the U.S. including meals, telephone, taxi, shuttle, parking and tips. Advance approval by the traveler's Senior Vice President or, for sponsored projects, the Vice Provost for Research is required for all foreign travel. Air and rail costs are charged to account 3310. Lodging expenses are charged to account 3346. Consult http://oanda.com for currency exchange rates, and convert all expenses to U.S. dollars.

3340 – Conference & registration fees…fees to attend conferences, seminars, workshops or meetings either locally or out of town. Conference and registration fees are usually prepaid prior to departure.

3344 –Entertainment…expenses for amusement, social activities, fundraising and public relations including all related costs such as tickets to shows or sports events, meals, alcohol, lodging, rentals, transportation and gratuities.  Under the provisions of OMB Circular A-21, Cost Principals for Educational Institutions, these costs are unallowable and are not eligible for direct or indirect reimbursement from federally sponsored agreements.  For more information on unallowable costs, consult the Office of Research Compliance and Administration website at http://www.research.drexel.edu/administration/Policies/Costing_Policy.aspx?strSchool=Drexel.

Meals for department staff are Entertainment Expenses unless served during meetings or seminars where the purpose is dissemination of technical information or training.  Meal expenses for staff recognition, entertainment and holiday celebrations are Entertainment Expenses. 
Alcoholic beverages for any purpose are Entertainment Expenses and cannot be directly or indirectly charged to federal awards.  Business meals purchased at establishments where alcohol is served that are not supported by detailed receipts must be charged entirely to Entertainment Expense.  Alcoholic beverages for entertainment functions held in Pennsylvania must be purchased in Pennsylvania.

3346 – Lodging expense…hotel room expenses while traveling within or outside the U.S. Meal costs while traveling are charged to domestic (account 3320) or foreign (account 3330) travel. Meeting room expenses are charged to account 3371.  All lodging expenses must be substantiated by itemized receipts with the following information:  amount, date, time, place and business purpose of each expense.   Detailed receipts are usually maintained by the vendor for 60 to 90 days after the expense is incurred and can be provided upon request

3347 – Non-travel business meals…non-travel, meal expenses incurred for the purpose of conducting University business either locally (metropolitan Philadelphia area) or elsewhere.  Meal expenses for purposes of entertainment and staff recognition are considered Entertainment Expense (account 3344). Meal costs for business travel are charged to domestic (account 3320) or foreign (account 3330) travel. 
Note that meals provided for department staff are considered Entertainment Expenses (account 3344) unless served during meetings or seminars where the purpose is dissemination of technical information or training.

3353 – Food-banquets…expenses for food at banquets and special events.

3356 – Auto lease/rental…vehicles leased for business travel. Charge the cost of gas for these leased vehicles to this account.

3371 – Miscellaneous meeting room expenses…costs for renting rooms for business meetings, conference facilities or other authorized events while traveling or conducting business locally.   All charges greater than $5,000 require 3 written price quotations, submitted to Procurement on a Purchase Requisition Form.  For more information, see the Procurement Spending Guidelines at http://www.drexel.edu/procurement/guidelines/spending.html.

3637 – Exhibition expense…fees and other expenses for display tables and booths at conferences and workshops either locally or out of town.

3672 – Vehicle gasoline…gas purchased for internally- owned or leased vehicles. Gasoline purchased for a non-university leased vehicle while traveling is charged to account 3356.