Memorandum of Expenditures
A memorandum of all travel expenditures properly chargeable
to the University shall be kept by individuals subject
to the travel regulations. The information thus accumulated
shall be available for the proper preparation of travel
- Preparation of Travel Vouchers
- Travel Voucher Forms-All claims for the reimbursement
of traveling expenses shall be submitted on authorized
reimbursement forms and shall be itemized in accordance
with the regulations. The computerized form is available
on the Accounting Office home page at <http://www.finfacil.niu.edu/Accounting/AccountingOffice.htm>
- Routing-The original completed travel voucher
and receipts should be forwarded to your Department
Head or Fund Advisor. The traveler should retain
a copy of the voucher and all receipts for his files.
After approval, the Department Head or Fund Advisor
should forward the original to the Accounting Office
for processing. The department number or fund number
on which the funds are to be drawn should be placed
above the Department Heads signature in the
- When to Submit-Travel vouchers should be submitted
to the Accounting Office as soon as possible after
completing travel. As a guideline, they should be
submitted within 30 days of completion of travel.
- Departure and Arrival Time-The date and time of
departure from and the date and time of return to
travelers official headquarters should be
- Reporting of Expenses (voucher columns)
- Auto Reimbursement-Report trip mileage and among
for private automobiles used on official business.
Parking and toll charges must be reported under
When a privately owned vehicle is used, the travel
voucher shall show the dates and points of travel,
mileage, and mode of transportation. If the distance
traveled between any given points is greater than
the usual route between these points as shown
on the road map, the reason for the greater distance
shall be stated on the voucher. A statement indicating
the reason for using a privately owned vehicle
shall also be shown on the face of the travel
- Plane, Train or Bus Fare-This column should
be used to report the cost of the primary mode
of transportation. Incidental charges should be
reported under Other Expenses.
- Lodging-For hotel or motel accommodations, the
receipts bill or invoice form must be attached.
Lodging, telephone charges, and restaurant charges
are frequently listed together on a hotel bill.
These charges must be separated and listed under
the appropriate columns of the voucher. These
charges should not be listed together in the Lodging
- Meals-Report actual cost of meals including
tips, not to exceed amounts specified in the travel
regulations, Procedure No. 4-30. When the per
diem rate applies, do not attempt to separate
incidental expenses included in the per diem rate.
Cost centers may require receipts for meal charges.
- Other Expenses-All other allowable expenditures
not covered above should be reported under this
Sample Travel Voucher
- Receipts-All receipts must be original documents
and are mandatory for expenses in excess of $10.00.
- Purpose-The purpose of each trip must be stated
below the other trip data.
- Signatures-All copies of the voucher must be signed
by the individual who has incurred the expense and
by the appropriate Department Head. Vouchers submitted
by a Department Head must be signed by a Dean or
Division Head, those submitted by a Dean or Division
Head must be signed by the responsible Vice President,
and those of a Vice President must be forwarded
to the Office of the President for approval. Vouchers
submitted by Grant or Local Fund advisors require
the signature of an appropriate upper level staff
- Other Information
- Submitting the Travel Voucher-All travel expenses
incurred in any one month may be shown on one
voucher. For the travelers convenience,
a travel voucher may be prepared upon the completion
of each individual trip.
- Requesting a Car-If a University car is to be
used for transportation, a Request for Transportation
form must be filled out, signed by the Department
Head, and submitted to the Transportation Office,
Dorland Building. The Transportation Office requires
the recording of the users Drivers
License identification number and expiration date
prior to releasing a University vehicle.
- Fund Sources-These travel procedures apply to
all University travel regardless of source of
funds. A travel voucher involving more than one
source of funds or line item should indicate account
number and amounts.
- Travel of Candidates-(See Procedure No.
- Individuals submitting travel vouchers are personally
responsible for their accuracy and propriety. Any
misrepresentation may be cause for disciplinary
or legal action.
- Accounting Office Responsibilities-Each travel
voucher will be reviewed for completeness, proper
receipts, clerical accuracy and University policy.
Questions will be referred to the traveler or, if
necessary, to the Department Head (of Fund Advisor).
Travel voucher checks will be written from university
funds and sent to the address shown on the travel
If there are any questions concerning the completion
of your travel voucher, contact the Travel Voucher clerk
in the Accounting Office-Telephone: 753-6128.