The Senior Staff of the College has approved detailed guidelines for the use of faculty travel and research funds, which are published on the Controller’s website. These policies govern divisional research funds, travel funds, start-up research accounts, named chair accounts, fellowship accounts, and grant funded research. The goal of these policies is to facilitate faculty research and teaching efforts while complying with IRS regulations and managing our financial resources most effectively.
The following list provides several common examples of allowable expenses.
- transportation, lodging, and meals for business travel
- professional conference fees
- dues to professional organizations
- subscriptions to journals or other publications relevant to your field or pedagogy
- compensation of student research assistants (hourly and/or stipend)
- compensation of professional editors or research assistants
- copyright fees and publication subvention
- books, reprints, supplies, scores, photographs, films, artifacts, software, recordings and other items related to your field or pedagogy
- continuing education such as coursework, seminars, and workshops relevant to your field or pedagogy
The overarching rule of thumb is that business expenses are allowed while personal expenses are not. The distinction between business and personal expenses is in most cases obvious, but there are a few questions which come up time and again.
- Family or companion expenses. Research funds can be used to pay for faculty business travel but cannot be used to offset the costs of having a spouse/partner or dependent travel with you. Nor can they pay for family or pet care in your absence.
- Home office. Research funds can be used to furnish or improve your office at the College, but should not be used to furnish or improve an office at home. Faculty should coordinate the purchase of office furnishings for their campus offices with the Facilities department.
- Computer equipment. Faculty should coordinate the purchase of computer equipment with OIT.
- Ownership of equipment. Any equipment, software, or other durable resources (including computers, furniture, digital cameras, MP3 players, lab/studio tools, etc.) purchased with College and grant research funds are the property of Williams College and remain so when a faculty member leaves Williams. A faculty member who wishes to keep research equipment when he or she leaves the College may purchase the equipment at fair market value provided no one else at the College has use for that equipment. An interested faculty member should first discuss whether or not the equipment is of use to others with one’s department chair and then contact the Provost’s Office (Associate Provost) for official authorization.
- Internet connectivity fees. The cost of connecting while traveling for business will be covered, but not for connecting from home.
- Cell phones. Cell phones and cell phone bills are not normally covered.
- iPods/MP3 players and PDAs. While iPods and PDAs are increasingly used in the classroom and for research, they are still regarded by the IRS primarily as personal devices. The purchase of these items using research funds must therefore be accompanied by a statement justifying their business use, and there is an annual reporting requirement to the Controller’s Office even if the business usage is 100%. Any personal usage is taxable.
- Per diem. Itemized receipts are required for all expenses incurred while traveling. The College does not maintain a per diem reimbursement plan unless you are traveling to multiple sites on business for more than 30 consecutive days (check with the Controller before your trip).
- Relocation. College funds should not be used for relocation or moving expenses within or beyond Williamstown. However, they can be used to ship or transport personal belongings during a sabbatical or an assistant professor leave, not to exceed those items needed for the faculty member to carry out his or her scholarship and/or creative work away from Williamstown.