University Policy 3.2
Travel Expenses

Policy Introduction

Cornell University funds may be used for ordinary, reasonable, and necessary business-related travel expenses incurred in furtherance of the university's missions. The university expects its faculty and staff members to consider costs, efficiency, economics, value, and necessity when traveling on behalf of the university. 

Cornell receives, from a variety of sources, funds that carry with them fiduciary responsibilities that require the university to operate under guidance set forth by the Board of Trustees; follow Generally Accepted Accounting Principles (GAAP); comply with all applicable federal, state, local, and sponsor rules and regulations; and maintain an IRS accountable plan. This policy identifies responsibilities and sets forth Cornell’s commitment to and establishes the administrative foundation for compliance with these principles, regulations, and laws. 

To Whom This Policy Applies 

The Travel Expenses policy applies to all units of Cornell University and to every faculty and staff member and student (whether paid or unpaid), as well as anyone using university resources for business travel. 

1 Policy Principles

1.1 Supporting University Business and Missions

Cornell is committed to supporting appropriate uses of Cornell funds, in compliance with laws and regulations, for travel in furtherance of its mission. Cornell may reimburse ordinary, necessary, and reasonable non-commuting travel-related expenses actually incurred during university travel when another party does not pay for those expenses and when they are incurred for authorized university business that supports its learning, discovery, and engagement missions.

Certain restrictions and requirements apply to travel and expense reimbursement, as outlined in this policy, associated funding sources, and the program and procedures found on the Travel website. Individual colleges and operating units may establish policies or limits on the use of funds that are more restrictive than this policy, to which travelers must adhere.

1.2 Stewardship of University Resources

Cornell provides, and travelers are expected to use, the necessary training, guidance, policies, booking tools, payment methods, and negotiated vendor contracts to support business travel needs and ensure proper stewardship of its resources. Cornell expects travelers to use economical means of travel and lodging that meet business needs while also being mindful of safety risks to the traveler or group and the environmental impacts of travel. Premium travel and luxury accommodations are highly discouraged. Colleges and units are encouraged to consider virtual options for travel where possible and reasonable, including candidate interviews, meetings, and conferences.

1.3 Sponsored and Other Funding Sources

While Cornell considers business travel expenses generally allowable, certain funding sources may impose additional restrictions (e.g., expenditures paid from federal, state, or sponsored funds or from restricted gifts may be subject to added conditions). When traveling on federal funds and other sponsored awards, travelers must follow the procedures for traveling on sponsored funds found on the Travel website in addition to the requirements throughout this policy and associated procedures. 

1.4 Risks, Safety, and Insurance

Cornell expects travelers to be mindful of the risks to their own safety as well as the safety of any other travelers in a group. Certain restrictions apply, including, but not limited to, the use of private residences, private transportation, rental vehicles, or other forms of rental transportation. Travelers must follow the procedures outlined on the Travel website related to these topics. 

1.5 International Travel

When traveling internationally, travelers must also follow University Policy 8.5, Risk Management for International Travel and University Policy 4.22, Export and Import Control Compliance. Federally funded international travel is also subject to the Fly America Act.

1.6 IRS Accountable Plan and University Travel Expenses

Cornell intends to comply with all applicable federal, state, and local tax laws, including IRS accountable plan rules, governing the taxability of travel expenses (e.g., meals, lodging, transportation). Only travel expenses that are paid or reimbursed in accordance with IRS accountable plan rules are non-taxable to the traveler. Travel expense rules and requirements, including a summary of rules regarding taxability, are available on the Travel website.

2 Responsibilities

2.1 Responsible Offices

Office of the University Controller: Oversees and administers the Travel Program and this policy and provides guidance to the university community regarding university travel. 

Shared Services Center: Serves as the primary resource to Cornell Ithaca Campus units and Cornell Tech on travel-related matters, including policy guidance.

University Tax Office: Provides interpretation of tax law relating to university business travel.

Accounts Payable Finance, Weill Cornell Medicine: Provides guidance to the Weill Cornell Medicine community members related to all aspects of business travel, including processing expense reports and reimbursements.

2.2 University Management

University Management: Responsible for having knowledge of the information in the Travel program and associated procedures, ensuring the implementation of and compliance with this policy within the college or unit and setting expectations within the college or unit for business travel that may be more, but not less, restrictive than this policy, program, or associated procedures.

2.3 Individuals

Each Cornell University faculty and staff member and student, whether paid or unpaid, and anyone else using university resources for business travel, is responsible for: complying with this policy, reading and abiding by the processes and procedures set forth in the Travel Program on the Travel website, consulting the appropriate responsible office when questions arise, and taking training as required. No faculty or staff member or student may engage in, or commit the University to engage in, any activity that violates this policy. 

3 Record Retention 

Under state and federal law and other regulations, records must be retained for at least seven fiscal years after the completion of the activity and made available to the regulating authority upon request. Records that must be retained include all financial records, documentation, as well as any other information related to travel activities, reimbursements, and taxable payments. 

Records associated with this policy shall be maintained by the individual, college, or unit engaging in the activity. Records shall be retained or disposed of in accordance with University Policy 4.7, Retention of University Records and University Policy 5.10, Information Security.

4 Compliance

The Office of the University Controller, the Weill Cornell Medicine Finance Department, University Audit, and others may audit or investigate to assess compliance with this policy. Non-compliance with university policies is addressed in accordance with applicable policies and procedures and is subject to non-reimbursement and progressive disciplinary action up to and including termination. 

5 Related University Policies and Resources

• University Policy 3.4, Use of University Vehicles
• University Policy 3.6, Financial Irregularities, Reporting and Investigation
• University Policy 3.14, Business Expenses
• University Policy 3.26, Financial Internal Controls
• University Policy 3.25, Procurement of Goods and Services
• University Policy 4.2, Transaction Authority and Payment Approval
• University Policy 4.8, Alcohol and Other Drugs
• University Policy 6.6.13, Flexibility in the Workplace
• University Policy 6.13, Disability Accommodation Process for Faculty and Staff
• University Policy 6.13.8, Religious Accommodation
• University Policy 6.2.1, Leaves for Professors and Academic Staff
• University Policy 8.5, Risk Management for International Travel
• Human Resources Policy 6.7.13, Travel Time as Time Worked
• Cornell Travel Registry
• High Risk Travel Loaner Program

WCM-Specific

• Finance Department Policies, Weill Cornell Medicine
• Cornell Travel Registry
• High Risk Travel Loaner Program

6 Definitions

7 Policy Administration and Responsible Office

8 Responsible Executive 

9 Revision History