Okla. Admin. Code § 150:1-19-3

Current through Vol. 42, No. 7, December 16, 2024

Section 150:1-19-3 - Review of expenses; criteria for reimbursement

(a) Expenses claimed for actual and necessary reimbursement shall be reviewed by the Director of the Oklahoma Department of Commerce and individually approved or disapproved.

(b) In reviewing expenses claimed for actual and necessary reimbursement, the following criteria shall be applicable:

(1) The purpose for which the travel was intended and requested was a qualified one as set out in 150:1-19-2.

(2) The expense shall be a reimbursable expense under the provisions of 74 O.S., 500.2 et seq. and the guidelines provided by the Office of Management and Enterprise Services regarding reimbursable expenses.

(3) Expenses for laundry and dry cleaning are reimbursable only if the employee is in travel status more than seven (7) nights.

(4) Expenses for others must be verified by receipt. The receipt shall designate date of expense, to whom expense was paid (name of business or entity), for whom the expense was made, a brief explanation of the expenditure (i.e. lunch and tip, lodging, transportation charges), the business purpose of the expenditure (what was the nature of the business involved), and the dollar amount of the expense.

(5) Expenses for meals for others shall be reimbursable if they are ordinary and necessary expenses incurred by economic developers. As provided in 26 U.S.C. 274(a)(1)(A), expenses must be directly related to or associated with, the active conduct of business. Expenditures must be on behalf of the company or individuals in whose name the travel claim has been submitted. Documentation as required in paragraph (4) of this section must reflect that the expense was incurred for more than a general expectation of some specific business benefit at some future time; and that business was engaged in during the meal and the main purpose of the combined business and meal was the active conduct of business.

(c) Employees, submitting requests for reimbursement under actual and necessary expenses, shall be required to provide all information necessary to enable the Financial Services Division of the Department to process the request.

Okla. Admin. Code § 150:1-19-3

Amended at 24 Ok Reg 1201, eff 5-25-07

Amended by Oklahoma Register, Volume 31, Issue 24, September 2, 2014, eff. 9/12/2014

Amended by Oklahoma Register, Volume 37, Issue 24, September 1, 2020, eff. 9/11/2020