Do you have any benchmark reports available for T&E policies or best practices?


See TAPN's T&E Expense Reimbursement Practices Study. You may also find the TAPN T&E policy template helpful, which you can find in the Policy section of AP Tools.

Our benchmark surveys have not addressed T&E policy issues, however, some proven T&E practices include the following:

  • documenting T&E policies in a manual, which is issued with a required sign-off sheet to employees
  • the policy manual should be simple, direct and detailed (and updated as necessary)
  • policies must be enforced evenly across the organization
  • elimination of up-front management authorizations
  • eliminate cash advances; reimburse post-expenditure
  • use company T&E cards (there is ongoing debate about whether they should have personal liability or corporate liability)
  • determine the appropriate dollar level for requiring receipts in your organization. The IRS requirement is $75, but many companies have a lower threshold, with $25 being the most common
  • have receipts cross-referenced to the expense report and sent directly to the processing group
  • disburse reimbursements via direct deposit, or include with normal paycheck
  • use an electronic T&E reporting system if possible - these typically allow built-in policy controls, ease of use and timely reporting (with pre-population of credit card data into reports), simplified auditing and they facilitate timely reimbursement.

In implementing T&E policies, general proven practices also apply, such as having upper management support, communicating new policies effectively, implementing a T&E training program (include administrative assistants as well as travelers), make T&E policies readily available via a manual and online, and conduct periodic audits of travel charges and report results to upper and business unit management.

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