Financial Services Manual (FIN)

FIN 119 Table

Examples of Disbursement Requests Showing Inadequate Documentation

Example: a travel authorization with the notation “attending a conference” or “attending a meeting.”
Problem noted: there is insufficient information for an independent party, e.g., outside auditor, to make an initial judgment on whether a public purpose is being served since the conference being attended is not indicated. For example, attendance at a conference on current veterinary medicine issues by a professor of veterinary medicine would meet the test of public purpose served; attendance by the same employee (whose current and prospective employment responsibilities are in the veterinary medicine area) at a conference on political causes would not meet the public purpose test. The specific conference or meeting being attended needs to be indicated and acronyms should be avoided unless previously defined in the narrative.

Example: an employee reimbursement request or a Purchasing Card payment having attached to it a Business Meals, Food and Related Expense Form noting the purpose of the expenditure as being “met to discuss university business.”
Problem noted: as in the previous example, there is insufficient information for an independent party to make an initial judgment on how the university benefited from the expenditure of public funds. The actual benefit to the university (e.g., potential donation, or counsel from prominent community leader on XYZ program) needs to be noted.

Example: a payment voucher for a customer refund with no other information or documentation.
Problem noted: in this example, the public purpose served is not indicated through statement or other indication as to why the refund is being paid (e.g., ASU-sponsored conference has been canceled, customer overpayment, or student has withdrawn from school).

In addition, for refunds of $100 or more, Financial Services also needs supporting documentation that a payment by the customer had previously been made. For all refunds of $100 or more, the payment voucher needs to have attached to it a copy of the original ASU Cashier Receipt, Departmental Receipts Log, Conference Registration Form, or other appropriate documentation that provides evidence that the disbursement request constitutes a refund of a previous payment to ASU.

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