The Senior Staff of the College has approved guidelines for the use of faculty travel and research funds.  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 teaching or research
• desk supplies for your office at the College
• compensation of student research assistants (hourly and/or stipend)
• compensation of professional editors or research assistants
• copyright fees and publication subvention
• books, reprints, scores, photographs, films, software, recordings and other items related to your teaching or research
• continuing education such as coursework, seminars, and workshops relevant to your teaching or research

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, improve or maintain your office at the College, but should not be used to furnish, improve or maintain an office at home.  Faculty should coordinate the purchase of office furnishings for their campus offices with the Facilities department.

Computer equipment.  The College provides all faculty members with a computer, either a desktop or a laptop, for use at work.   Loaner computers for short-term secondary use are also available from the College.  Therefore, College funds should not be used to purchase a computer or computing peripherals for use at home.  On occasion, a second personal computer is necessary to facilitate research in the field or lab, and in those cases faculty members should obtain authorization to purchase from the Dean of the Faculty, and must provide documentation to the Controller’s Office of how those machines are to be used solely for business purposes.  In addition, faculty should coordinate the purchase of all computer equipment with OIT.

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 is therefore strongly discouraged and most often not permissible.  In the event that an iPod or PDA is absolutely necessary for teaching or research, and will be used 100% for business purposes, the purchase must be accompanied by a statement justifying its business use.  In addition, the IRS requires that a log must be submitted annually to the Controller’s Office, to report on all business and personal use of these devices.  Any personal use is taxable.

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 can be covered, but not for connecting from home.

Cell phones. Cell phones and cell phone bills are not normally covered.

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).

Everyday living expenses.  Faculty who travel on sabbatical or an assistant professor leave and who settle into one location for an extended residency are expected to bear the expense of routine living expenses (e.g., groceries, dry cleaning, day care for children, etc.), just as they would if they were living in Williamstown.

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.