Oklahoma Administrative Code
Title 150 - Oklahoma Department of Commerce
Chapter 1 - General Rules of Practice and Procedure
Subchapter 19 - Actual and Necessary Travel Reimbursements
Section 150:1-19-3 - Review of expenses; criteria for reimbursement

(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.