General Reimbursement Guidelines

The University will reimburse individuals for necessary and reasonable travel and non-travel expenses incurred in the conduct of official University business.  The person who authorizes reimbursement is responsible for verifying that expenses are, in fact, necessary and reasonable.  He or she is also responsible for confirming the availability of funding sources that support the expenses and that appropriate documentation is provided.

Accountable Plan
Reimbursement for travel and non-travel expenses must comply with IRS reporting and documentation requirements for an “Accountable Plan”.  The following Accountable Plan requirements must be satisfied:

  • Business Connection -The plan can provide reimbursements or allowances only for otherwise deductible business expenses (such as travel, lodging or meals occurred on business) that are paid or incurred by individuals in connection with their performance of services as employees for the employer.

  • Substantiation - The plan must require substantiation of the expenses being reimbursed through use of an expense log/ trip sheets and attachment of original receipts.  The purpose of this record is to identify the specific nature of each expense and to allow the employer to conclude that the expense is attributable to its business activities.  This documentary evidence should substantiate the business purpose of the expense including: the exact amount, date, time and location of any travel, meals  or entertainment, the names of individuals present and the specific University business discussed.

  • Return of Excess Advances - The plan must require employees to return any advances that exceed substantiated business expenses within a reasonable period of time. Any excess not actually returned will be treated by the University as compensation to the employee and is subject to income and payroll tax withholding like any other compensation.

Authorization
The individual at the department authorized to approve for the account being charged approves all travel and non-travel business expense reimbursement requests within dollar limits as outlined on the Signature Authorization Limits page.  Employees may not approve expense reimbursements for themselves.  No matter who fills out and approves the form, the requisitioner is responsible for its preparation, accuracy and compliance with University policy (or grant or contract terms).