Clark Paulsen, Division Chief
References: California Code of Regulations (CCR), Administration, Title 2, Sections 599.615, 599.615.1, 599.625, and 599.625.1, Bargaining Unit Contracts and Department of Human Resources (CalHR) PML 2005-021
Each item of expense of $25.00 or more requires a receipt. Depending upon the nature of the expense, receipts may also be required for items of expense that are less than $25.00. When receipts are not required to substantiate the amounts claimed on the TEC, it is the employee's responsibility to maintain receipts and records of his or her actual expenses for tax purposes.
Reimbursement will be claimed only for actual and necessary expenses. Regardless of the amount claimed, the approving officer may require additional certification and/or explanation in order to determine that an expense was actually and reasonably incurred. In the absence of a satisfactory explanation, the expense will not be allowed.
The policies regarding the use of and reimbursement for third party vendors (such as Priceline, Expedia, etc.) will be strictly enforced. For more information, see Chapter 1, Third Party Vendors.
In the absence of a receipt, reimbursement will be limited to the non-receipted amounts in the table below. Receipts smaller than 8 ½" x 11" must be taped to a full-size sheet of paper. The original receipt plus one copy are required.
|Type of Expense||Receipt(s) Required with TEC||Criteria|
|LODGING AND MEALS|
|Lodging||Yes||Itemized receipt indicating paid.|
|Lodging, Third Party Vendor||Yes||Itemized receipt from the third party vendor and the lodging establishment. See Third Party Vendors.|
|Meals, Business Related||Yes||Explanation required. See Business Related Meals.|
|Meals, Out-of-Country||Yes||If over $24.99. See Out-of-State Travel.|
|Airfare, In-State||Yes||When paid by employee.|
|Airfare, Out-of-State||Yes||Attach airline receipt or travel agency travel itinerary.|
|Gas for Rental Car or State Vehicle||Yes|
|Parking and Road Tolls||Yes||When cost exceeds $10.00.|
|Rental Cars||Yes||When paid by employee.|
|Taxis, Shuttles, Streetcars, and Local Rapid Transit||Yes||When cost exceeds $10.00.|
|Train and Bus Fares, In-State||Yes||When paid by employee and cost exceeds $24.99.|
|Train and Bus Fares, Out-of-State||Yes||Attach train receipt or travel agency travel itinerary.|
|Business Expenses||Yes||When over $5.00 Explanation required for all amounts claimed|
|Conference and Meeting Fees||Yes||See Chapter 9 Conference/Meeting Fees|
|Exams, Professional License Fees, and Dues||Yes||See Examinations. See Licenses and Dues.|
|Tuition and Training||Yes||See Training Expenses.|