ACCOUNTS PAYABLE OFFICE
Account Codes for Travel and Business Expenses
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 and social activities 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.
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.
3347 – Business meals…non-travel, meal expenses incurred for the purpose of conducting University business either locally (metropolitan Philadelphia area) or elsewhere. Meal expense 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.
Alcoholic beverages for any purpose are unallowable costs that cannot be directly or indirectly charged to federal awards. All alcoholic beverages must be charged to entertainment expenses (account 3344) to prevent their inclusion in the indirect cost rate for federally sponsored agreements. Business meals purchased at establishments where alcohol is served that are not supported by a detailed receipt must be charged entirely to Entertainment Expense.
Note that meals provided for department staff are considered Entertainment Expense (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 domestic or foreign business travel. Include the cost of gas for leased vehicles while traveling on University business.
3371 – Miscellaneous meeting room expenses…costs for renting rooms for business meetings or other authorized events while traveling or conducting business locally.
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 leased vehicle while traveling is charged to account 3356.
