Documentation & Authorization
Receipts are required for all business meals and entertainment expenses. Business meals must be charged to subcode 3210 and may noto be charged to any travel subcode.
In those situations where receiptts have been lost or misplaced, a Missing Receipt Affidavit Form is required and should be attached to the report. This form should be used on an exception basis only.
All requests for employee reimbursement must include, in a sentence or two, an explanation as to the University business purpose for the expense. This is a critical part of the payment process, as the IRS uses this information to determine if the reimbursement is taxable to the individual. Lack of a clear business purpose will result in the request being returned and/or denied. The Business Meals and Hospitality Form must accompany the Travel Expense Report for reimbursement of this type of an expense.
- It is the responsibility of the individual being reimbursed to provide an accurate and truthful representation of allowable expenses to be paid by the University. Proper receipts and documentation, including allocations between personal and business activities (if applicable) must be clearly identified on the request. Personal expenses are not reimbursable.
- Expenditures for department-wide employee morale or business entertainment events (e.g. holiday parties, summer picnics, receptions, retreats) must be authorized by a Senior Officer, or his/her authorized representative. A Senior Officer is a member of the President's Cabinet.
- It is the responsibility of the approver (signatory) to review the expenses, ensure that the information contained on the report is properly documented and supported by attached receipts, in compliance with University policies, and to ensure that the expenses are for University business purposes. This individual cannot be a subordinate, and is typically in the position of department head or higher in the organization.
- It is the responsibility of the departmental approver to ensure that the expenses follow University policies for allowable costs, and that the proper authorizations have been made. In case of expenses paid from sponsored projects, proper review must be made by the Office of Sponsored Projects.
- The Controller’s Office has the responsibility for ensuring that the report complies with the IRS regulations. They may, in their judgment, request additional information or clarification of any expense item.