Purchasing and Business Services Manual (PUR)

Effective: 7/1/1971

Revised: 7/1/2012

PUR 304–03: Reimbursements

Purpose

To reduce paperwork and to facilitate the purchase of low-value items

Sources

Financial Services

University policy

Policy

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Petty Cash

Supplies may be purchased from departmental petty cash funds in accordance with directives established in Financial Services. Departments making purchases from petty cash funds must follow university procedures (see the Financial Services Policies and Procedures Manual—FIN 403, “Petty Cash Funds”).

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Individual Reimbursement

Faculty and staff may procure goods or services directly from a vendor and request reimbursement if adequate documentation of the purchase is provided, i.e., the original vendor receipt. Purchases prohibited in FIN 401–03, “Prohibited Transactions,” cannot be processed as employee reimbursements. Additionally, payments that constitute compensation for services rendered should not be paid for by faculty or staff directly. Compensation includes, but may not be limited to, payments for services performed by employees or independent contractors/consultants, payments for student support, and payment of expenses incurred by an employee or independent contractor/consultant.

Procedure

All requests for reimbursement will be made on a Request for Check (PV). Purchase requests (RXs) will not be accepted for individual reimbursements. The Request for Check (PV) will be accompanied by an original receipt marked “paid.” Packing slips or cash register tapes that do not clearly itemize or identify the items purchased are not sufficient. In the event that the original receipt is not available, the individual seeking reimbursement must assemble a preponderance of documentary evidence to support the reimbursement. This evidence could include, but is not limited to, correspondence with the supplier, packing slips, and statements from co-workers that document reception of the item(s).

For reimbursements of $1,000 or less, submit a PV document to Payables and Reimbursements with proper supporting receipts and documentation. For reimbursements that exceed $1,000, the requestor should submit the PV and supporting receipts to the following:

1. the respective dean, nonacademic director, or business manager reporting to one of these positions
2. the respective provost, vice provost, or vice president

   and

3. Purchasing and Business Services

for approval.

Requests for reimbursement that lack proper approvals will be returned to the requesting department.

The preferred object code to use for employee/student reimbursements, regardless of the transaction type, is 7390 41 since no Federal Form 1099s are produced for any transactions using this object/sub-object. There are two exceptions to the use of 7390 41:

1. all reimbursements for business meals and food purchases need to be coded to 7390 06

   and

2. reimbursements must be coded to an object/sub-object corresponding with the nature of the particular expense if more detailed accounting is essential, e.g. grant reporting requirements. A form 1099 may be issued to the party receiving the reimbursement, notwithstanding a preliminary screening done each year by Financial Services to eliminate such reimbursement transactions for form 1099 reporting.

Cross-References

For further information on petty cash funds and reimbursements, see the Financial Services Policies and Procedures Manual:

1. FIN 403, “Petty Cash Funds”

   and

2. FIN 420–01, “Faculty and Staff Reimbursements.”

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