|Purpose:||To provide guidelines for processing requisitions and reimbursement requests, including:
NOTE: Payments to nonresident aliens are governed by policy 9.16 Payments to Nonresident Aliens, which contains detailed information about payments allowed and documentation required. Refer to policy 9.16 before payment is made to or on behalf of a nonresident alien as some visa types do not allow payments. For additional details on specific situations please contact Tax Services.
Policy Owner: Operations and Financial Management
Reporting Misuses and Abuses: Stacey Lemos, Comptroller
|General Guidelines and Definitions||Table 1 - Allowable Expenditure Summary
Which account should I use?
|Table 2 - Requisition/Reimbursement/Purchasing Card Procedures
Which method/form should I use?
- Application: These guidelines apply to all University of Arizona funds except agency funds. Agency funds are funds for which the University acts as a fiduciary custodian of the funds but has no responsibility for deciding policy on use. Policies for agency funds are set by the party for whom the University holds the funds.
- Allowable Expenditures: Reasonable and business-related expenditures, as defined below, are allowable. Some expenditures are only allowable from certain funding sources; refer to Table 1.
NOTE: Some expenses appear to be personal, for example, flowers, gifts, or clothing. Other expenses appear to be nonbusiness related, for example, firearms or gasoline for vehicles used in town. Expenses that appear to be personal or nonbusiness related must be supported by a written explanation of why and how they are reasonable and business related.
- Reasonable: An expenditure is considered reasonable if: 1) the nature of the goods or services acquired and the amount involved reflect the actions of a prudent person under the circumstances, 2) the expenditure is appropriate given the purpose of the University, and 3) reimbursement for or direct payment of the expenditure is not otherwise disallowed by any University policy.
- Business-Related: Ordinary and necessary expenses incurred to conduct University of Arizona business.
- Time Limitation: The University is permitted to reimburse employees for business related expenses as a qualified tax-free payment under the “Accountable Plan” rules defined by the Internal Revenue Service (IRS) (Treas. Reg. §1.62-2). Those rules limit the qualified reimbursement to 60 days after the expense is paid or incurred. However, the university has unique circumstances and sufficient justification to have an additional 30 days added to the reasonable period.. After 90 days, the reimbursement becomes unqualified and taxable. Unqualified reimbursements will be paid through the Accounts Payable system and reflected in the employee’s wages through UAccess payroll system
- Business Meeting Expense vs. Business Entertainment: A distinction must be made between Business Meeting Expense and Business Entertainment because Business Meeting Expense may include the bid process.
- Business Meeting Expense (for groups): The primary purpose is to conduct business or disseminate information. Business meetings require advance planning, involve groups of people and have considerable cost. Examples include luncheons and dinners for groups, banquets, conferences, workshops, retreats and seminars.
These events must be preceded by a Requisition to a vendor far enough in advance to allow for the bid process when applicable. Business meetings may include elements of morale-building activities meant to reward or celebrate successes or to publicly recognize employees for good performance. These take on more of an informal-type employee recognition nature, and might include expenses incurred for incidental (small dollar) tokens given to motivate, inspire or express appreciation.
Code Business Meeting expense to object code 5170. Business Meetings are not allowed on State accounts and have restricted usage on Sponsored and Local Accounts (refer to Table 1 for details).
NOTE: When events on main campus are planned that include food, and the total cost exceeds $750.00, departments and organizations must contact the Student Union Dining Services to make food service arrangements.UAHS departments have the option of using the Banner-UMC food service. Refer to the Catering Policy for details.
- Business Entertainment: Expenditures for meals or light refreshments and related services incurred in connection with events in support of the University’s mission, which are primarily focused on business relations rather than disseminating information. These expenditures must be supported by a University business purpose. Business Entertainment is smaller in scale, includes a small number of people and is a reasonable low cost.
Process reimbursements to University employees with a Disbursement Voucher; payments to vendors should be requested in advance with a Requisition.
Code Business Entertainment to object code 5550. Business Entertainment is allowed only on Local Accounts (refer to Table 1 for details).
- Business Meeting Expense (for groups): The primary purpose is to conduct business or disseminate information. Business meetings require advance planning, involve groups of people and have considerable cost. Examples include luncheons and dinners for groups, banquets, conferences, workshops, retreats and seminars.
- Unallowable Expenditures: Some examples of unallowable expenditures, which are not payable from any University funds, are:
- Expenditures for employee social or recreational functions - where no business is conducted nor business objectives are present (for example, non-approved individual retirement farewells or employee recognition programs, picnics, or memorial services; Christmas or other holiday related parties and employee functions).
- Gifts of any type for personal life events or for holidays (for example, for condolence, congratulations, birthdays).
- Dues for membership in community service organizations (for example, Kiwanis, Rotary).
- Charitable contributions or donations.
- University parking fees and permits for faculty, staff or administrators personal use.
- Fines and penalties (for example, parking fines and returned check charges).
- Personal expenses (for example, passports and related expenses, personal phone calls, personal use of photocopy machines, supplies for home or personal use, such as, briefcases).
- Administrative Costs on Federal Agreements: Administrative salaries, postage, membership dues, and office supplies are normally included in the indirect cost rate and may be directly charged to Federal agreements only under the exceptional circumstances described in OMB Circular A-21, Section F.6.b. The exceptional circumstances must be justified in the proposal and accepted by the Federal Sponsoring agency. Call your Sponsored Projects Services fund accountant for rebudgeting after the fact.
- Social Security Number: The University is required to obtain the social security number for reporting of payments to all individuals, including subject pay, independent contractors, lecturers, speakers and employee reimbursements to the Federal and State Governments and for verification of the payee's identity. This disclosure is mandated by the Federal Privacy Act of 1974, by Sections 6011 and 6051 of Subtitle F of the Internal Revenue Code and by Regulation 4, Section 404.1256, Code F of Federal Regulations, under Section 218, Title II of the Social Security Act, as amended.
- Termination Date: All requisitions for sponsored project grant and contract accounts must include the termination date. Requisitions that cannot be fulfilled before the termination date must not be approved by the responsible person or fund accountant and must not be honored by the servicing unit (Purchasing, IB unit).
- Random Review: Requisitions not reviewed by fund accountants are subject to random audit. Departmental representatives found responsible for consistently approving transactions that have been miscoded, are unallowable, or do not have adequate funding to support the expenditure, may be required to submit all requisitions for fund accountant approval and/or considered for other appropriate administrative action. Departments are responsible for financing all unfunded or inappropriate transactions.
- Purchasing Card: The University of Arizona Purchasing Card Program has been designed and implemented to allow for direct small dollar purchases (less than $10,000). The intent is to eliminate, as much as possible, the need for small dollar purchase orders and direct reimbursements. All transactions made using the University Purchasing Card must benefit and support the University's mission of education, research, and public service.
An overview, criteria for departmental participation and instructions for getting started are available at http://pacs.arizona.edu/Purchasing_Card
- Federal Express Invoices: Federal Express will electronically invoice the University of Arizona for domestic and international shipments instead of mailing paper invoices to the departments.
- Dual Signature Authority: To ensure good internal control, transactions should be authorized and approved. Ideally, the authorizer and the approver are two different individuals, however, if the Responsible Person/Principal Investigator delegates their authorization to an approver, the authorizer and the approver could be the same person. The concept of authorization and approval can be as informal as someone asking for something or OK'ing what someone else has asked for (authorization) and someone signing off (approval).
Grants and Contracts - the Principal Investigator is the authorizer and someone in the department (usually the business office) is the approver.
State, Designated, and Auxiliaries - Responsible Person is the authorizer and someone in the department (usually the business office) is the approver.
UAccess Financials performs electronic routing and approval/disapproval of financial documents. Appropriate use of electronic signatures can be found on the University Policies website:
Central administration will continue to review for FINAL approval of electronic documents signifying that the transaction has been authorized by the Principal Investigator (grants and contracts) or a Responsible Person (all other accounts) or their delegate. The approver is also attesting that the transaction is allowable by policy and that funds are available.
If your College requires that documents are forwarded to the College Business Office for review and approval, this policy does not impact those requirements. Additionally, this policy does not alter the requirement that employee reimbursements are approved by the employee's supervisor.
- Conferences: If a conference is held at University facilities and is supported by expenditures from University accounts, the proceeds must be deposited with the University. If the conference sponsors intend for the proceeds to be deposited with the University of Arizona Foundation, the conference may not be held using University facilities and University money may not be used to support the conference without payment or reimbursement from the Foundation. Such arrangements must be approved in advance by the appropriate University vice president or dean of the college.
It is very important to keep Foundation money separate from University money and to deposit receipts with the appropriate institution. When University money is used, follow University policies and procedures. When Foundation money is used, follow Foundation policies and procedures.
- Alternatives to Out-of-Pocket Expenses - Employees may be reimbursed for business related expenses incurred out of pocket. To reduce the need for obtaining reimbursements consider using the Purchasing Card for expenditures:
- Purchasing Card - The University Purchasing Card is available for direct small dollar purchases (less than $10,000). An overview , criteria for departmental participation and instructions for getting started are available at http://pacs.arizona.edu/Purchasing_Card
- Employee reimbursements are processed through the UAccess Financials System and approved by the Accounts Payable/Travel staff.
- Operational advances and/or settlements, revolving operational advances, subject payments, participant's fees, royalties, and replenishment of college or equivalent reimbursement or petty cash funds will be sent via ACH Direct Deposit to the employee's primary bank information listed in UAccess. If the employee would prefer these funds to be directed to a separate account they may make arrangements by contacting the Accounts Payable office at 520-621-9097 and filling out an Accounts Payable ACH Electronic Authorization form.
Direct Deposit of employee business or travel reimbursements are sent nightly to the University’s banking institution. The payee should allow two business days for the funds to reach individual banking institutions.
If the employee does not have a primary bank assigned in UAccess, the employee will be paid on an Accounts Payable check which will be mailed to the employee's home address.
- Request employee travel expense reimbursements with a Travel Expense Report and forward it along with the UAccess DV cover sheet to Financial Services Accounts Payable.
- Timeliness: Requests for reimbursement should be submitted within 10 working days of incurring expense.
- Employee Reimbursements - Signature Requirement: Reimbursement of a University business-related expense, requires the original signature/approval of the employee. This responsibility may not be delegated as the payee must certify that the expense is for a bona fide University business purpose, has not been paid via University Pcard, and has not previously been reimbursed. In addition, this signature assures the goods/services remain the property of the University.
Employee Reimbursement signatures/approvals may be obtained electronically via an electronic approval for the expense reimbursement by utilizing ad hoc routing capabilities in UAccess Financials. The employee must review the eDoc and supporting documentation and click approve. If the employee disagrees with the reimbursement they can add a note to the eDoc and disapprove notifying the business unit of any errors. Colleges may continue to require employees to sign Employee Reimbursement Request or Travel Expense Report or the UAccess Financials DV Cover Sheet or require employees to approve electronically, based on business unit preferences.
- Students: Students are covered by provisions of this policy if they are employees of the University; if they are not so employed, they are regarded as "nonemployees" under this policy.
- Establishing a College or Equivalent Reimbursement Fund: A college or equivalent may be authorized to establish and monitor a Reimbursement Fund for the purpose of making disbursements in accordance with this procedure. Requests to establish a Reimbursement Fund should be directed to the Assistant Comptroller - Financial Management. The custodian of the Reimbursement Fund will be required to follow policies designated and must assume responsibility for any illegal utilization of University funds. These responsibilities cannot be delegated. The Reimbursement Fund will be subject to a periodic audit conducted by Financial Services - Financial Management.
- Special circumstances may allow for some of these guidelines to be altered on occasion, on a case by case basis. This determination must be initiated at the departmental level, reviewed by the appropriate dean or director, and approved by the appropriate vice president.
- Complete the Disbursement Voucher (DV) in UAccess Financials, print the disbursement voucher coversheet, attach all supporting documentation including any original itemized receipts as required in Table 2, note 3, and send to Financial Services Accounts Payable.
- Accounts Payable provides an optional Employee Reimbursement Request Form for departments that prefer to itemize the reimbursement for the employee to review, sign and mail to Accounts Payable.
The following chart outlines specific categories of business-related expenses as they are generally allowed by fund type, assuming proper approval and documentation. Exceptions may occur where the expenditure is specifically budgeted or specifically prohibited by the source of funding. The terms of individual contracts and grants may also require sponsor preapproval for certain types of expenditures. Refer to the appropriate Fund Accountant for details.
|Category of Expenditure||State Accounts||Sponsored Accounts||Local Accounts|
|Administrative salaries||Allowable||Restricted (10)||Allowable|
|Business entertainment Alcohol cannot be reimbursed using any University funds.
||Not allowable||Not allowable||Restricted (7)|
|Business meetings (11)
Alcohol cannot be reimbursed using any University funds.
|Not allowable||Restricted (8)||Restricted (7)|
Employee recruiting (2)
Expenses incurred to recruit a prospective University employee, including airfare, transportation, lodging, meals, and other necessary expenses related to the job interview or recruiting process (4)
|Restricted (3)||Restricted (10)||Allowable|
|Local Telephone||Allowable||Not allowable||Allowable|
|Meals at local professional organization meetings||Not allowable||Restricted (8)||Restricted (9)|
|Office coffee, tea or water (does not include food)||Not allowable||Not allowable||Allowable|
|Office Supplies||Allowable||Restricted (10)||Allowable|
|Professional organization dues (6)||Allowable||Restricted (10)||Allowable|
|Registration fees at local conferences||Allowable||Allowable||Allowable|
|Research/Business Moving Expenses||Allowable||Restricted (10)||Allowable|
|Student Recruitment Expenses||Not Allowable||Restricted (10)||Restricted (12)|
|Subscriptions and books (if job-related)||Allowable||Restricted (10)||Allowable|
|(2) Interviewers and prospective University employees may be reimbursed on a per-diem basis for meals; however, original itemized receipts are required for lodging reimbursement. The agreed upon per diem for meals may not exceed the instate per diem established for University employees on travel status. Mileage will be reimbursed at the rate established in section 14.|
|(3) In-state recruiting allowed on State accounts only with prior approval from appropriate senior vice president.|
Qualified expenses: Allowable expenses for the job candidate are considered qualified and nontaxable to the job candidate.
Unqualified expenses: Allowable expenses for others to travel with the job candidate. These expenses are taxable income to the job candidate and reportable to the IRS
|(6) Dues are only allowable for professional organizations in which the University derives a business benefit from the institutional or individual membership. The organization’s membership must be restricted to a particular occupational interest group or academic discipline and whose purpose is generally to provide a common association for its members (e.g. AMA, ASCE, ASA).
Dues for social service organizations, political action committees, or lobbying organizations are not allowable from any funds. Some organizations identify an option to add donations or contributions to political action committees to the base dues. These charges are not allowable; only the base dues will be paid.
|(7) Must be documented by providing a list identifying the general business purpose, date, location, and number of attendees and their relationship(s) to the University of Arizona. May be unallowable on summer session or international program accounts if the expenses are not directly related to instruction. Please contact your Fund Accountant.|
|(8) May be allowable on some sponsored accounts, contact your Sponsored Projects Services fund accountant for the allowable expenses on particular accounts. When allowed must be documented by providing a list identifying the general business purpose, date, location, and number of attendees and their relationship(s) to the University of Arizona.|
|(9) Expenditures for meals in conjunction with professional organization meetings (when not in travel status) may be reimbursable if attendance is directly related to the employee's job responsibilities at the University and if approved by the dean or department head.|
|(10) May be allowable on some sponsored accounts, contact your Sponsored Projects Services fund accountant for the allowable expenses on particular accounts.|
|(11) When events on main campus are planned that include food, and the total cost exceeds $750.00, departments and organizations must contact the Student Union Dining Services to make food service arrangements. UAHS departments have the option of using the Banner-UMC food service. Refer to the Catering Policy for details.|
|(12) For the purpose of this activity, costs should be $4.00 or less per item and should be limited to items distributed to prospective students. Items should also be imprinted with the University of Arizona and the College’s or Programs name. This type of expense can be funded on designated accounts. It is permitted on auxiliary or restricted funds only if the expenses are directly related to the business of the auxiliary or specifically allowed by the sponsor or donor.|
|State Accounts||Sponsored Accounts||Local Accounts|
|1-000000 - 1-599990||3-000000 - 4-999990||1-600000 - 1-999990|
|2-000000 - 2-099990|
|2-100000 - 2-299990|
|2-300000 - 2-300500|
|2-300510 - 2-699990|
|5-000000 - 5-999990|
Due to conversion of FRS accounts to UAccess Financials, there will be some account numbers, established prior to 2011, that do not fall in the correct range. All new accounts should conform to the correct number range. Additional detail on account number ranges and Sub-Funds can also be found in the Fund-SubFund Table.
[Ordering Goods or Services from External Vendors/Independent Contractors]
[Direct Payments to External Vendors/Independent Contractors/Individuals]
|DV||Disbursement Voucher||Use to request employee reimbursements and direct payments to off campus vendors or organizations. The DV should only be used when the Requisition is not appropriate.|
|IB||Internal Billing||Use to purchase goods and services from on campus vendors|
|RMPV||Request for Motor Pool Vehicle||Use to Request a Motor Pool Vehicle|
|REQS||Requisition||Use when ordering goods or services from off campus vendors, to request change orders or to request a bid.|
|PCDO||PCard||Purchasing Card (PCard) cardholders may use when ordering most operational supplies from vendors that accept Visa.|
|Ordering Goods or Services from other Campus Internal Billing Units|
|Purchases from another campus billing unit||IB/SB||Unless billing unit uses an alternative order form.|
|Request a Motor Pool vehicle||RMPV||To reserve a motor pool vehicle, complete the On-Line Vehicle Registration Form.|
|Ordering Goods or Services from External Vendors/Independent Contractors|
|Arrange for a conference, workshop, retreat or business meeting sponsored or coordinated by a University department.||REQS||Refer to paragraph 3, Business Meeting Expense vs. Business Entertainment Expense for additional information.|
|Charter aircraft or bus services||REQS|
|Establish a blanket order with any vendor including Banner Health for patient care services||REQS|
|Establish off campus dial-up networking services from DakotaCom.net.||To set up an account and receive invoices for services with DakotaCom.net.
|Independent Contractor Services||REQS||If the independent contractor is an individual or a business entity without an Employer Identification Number, attach an Independent Contractor Form. See 9.12 for complete details.|
|Ordering from vendors that accept Visa, except for prohibited items (see restricted list in the Purchasing Card Manual).||Purchasing Card||See Placing an Order in the Purchasing Card Manual.|
|Postage < $1,000||DV||Generally these expenses are prepayment of postage machines and invoice/receipt is not available. Initiate a DV and contact the Accounts Payable office to issue the disbursement via firstname.lastname@example.org. A check will be issued and the department is required to return the postage receipt within 3 business days.|
|Postage > = $1,000||REQS||Requisition indicating a prepay with check should be initiated - A PO will be issued. Accounts Payable will initiate the disbursement and contact the department to pick up the check. A check will be issued and the department is required to return the postage receipt within 3 business days.|
|Registration fees (local & travel related)||REQS OR||Forward registration form to Purchasing as an attachment.|
|Purchasing Card||Reconciler codes transaction with object code 5520. NOTE: When paying for an out of state class or conference, mark the transaction as a SERVICE when reconciling in order to avoid use tax.|
|Research/Business Relocation Expenses||DV or REQS||See section 9.14, Relocation Policy for Employees.|
|When paying for packaging supplies, merchandise, custom fees a DV should be utilized|
|EDI||Ground and air shipments made on a UA Federal Express account are billed weekly (Friday) by Federal Express by sending a file feed thru UAccess Financials (Sunday evenings) and expensed via the default UAccess Financials account number identified by the department.|
|Recruitment Advertising||Purchasing Card OR||Click here for additional information re: advertising.|
|REQS||Mark Attachments "Y" and forward Ad Copy to Purchasing.|
|Subscriptions||REQS or DV OR||If new subscription, attach order form.
If subscription renewal, attach invoice.(3)
|Purchasing Card||State the business purpose for the subscription in the COMMENTS section of the Purchasing Card screen.|
|Direct Payments to External Vendors/Independent Contractors/Individuals|
|Business related expenses (for example, membership fees, dues, accreditation fees, business entertainment expense)||DV or REQS||Attach invoice (3).|
|Commissions and royalties||DV||Attach contract and supporting calculations.|
|Cooperating (Mentor) Teachers||DV||Attach original Cooperating Mentor Teacher form signed by the Cooperating Teacher.|
|Departmental employee awards||Process in accordance with Employee Recognition procedures.|
|Entertainers > $1,000||DV||Attach Performance Contract|
|Entertainers <= $1,000||DV||Attach Performance Arrangement|
|Freight and Utility Invoices (telephone, cellular phone, internet services, electric, gas, water and refuse)||PCard||Initiate payment via PCard and submit the full billing invoice with the monthly statement packet to Financial Services.|
|DV||Initiate a Disbursement Voucher (DV) in UAccess Financials and attach the full billing statement in the Notes/Attachment Tab and route for approval.|
|REQS||Initiate an annual Requisition and email monthly invoices to Accounts Payable at email@example.com and include the Purchase Order number or upload billing statements via the Accounts Payable Secure Upload web page.|
|Independent Contractor Expense Only Reimbursement||DV||Attach original itemized receipts (4). (Direct payments are not allowed for fees, a REQS must be issued, see 9.12.)|
|Manuscript Reviewers who will be paid $599 or less during the calendar year.||DV||Attach the Independent Contractor Form when paying a fee and original itemized receipts (4) when reimbursing expenses.|
|Manuscript Reviewers who will be paid $600 or more during the calendar year.||REQS||Refer to 9.12 for details.|
|Officials for NCAA sponsored events||DV||Attach a copy of the NCAA's letter or form listing the designated officials for the event.|
|One time medical services provided by Banner Health||DV||Attach invoice (3)|
|Recruitment advertising billed by contracted agencies||DV||Attach invoice.(3)
Click here for additional information re: advertising.
|Refunds to Sponsors||DV||Sponsored Projects Services or Financial Services use only.|
|Research/Business Moving expenses <= $10,000||DV or REQS||For moving of laboratory and office equipment. Offer letter required for supporting documentation of expenses. Refer to 9.14 Relocation Policy for Employees. REQS are preferred to ensure the purchase is reviewed for appropriateness prior to incurring the expense.|
|Research/Business Moving expenses > $10,000 and <= $25,000||REQS||For moving of laboratory and office equipment. Offer letter required for supporting documentation of expenses. Refer to 9.14 Relocation Policy for Employees.|
|Research/Business Moving expenses > $25,000||REQS||Refer to 9.14 Relocation Policy for Employees and Purchasing Policy 6.9 Moving Agreements as competitive bidding is required for purchases over $25,000 for moving of laboratory and office equipment. Offer letter and detailed receipts required for supporting documentation of expenses, along with a minimum of 3 written estimates when competitive bidding is required.|
|Royalty and Permission Fees||DV||Attach one of the following: contract, letter of agreement, invoice or statement of distribution.|
|Scholarship awards to postdoctoral fellows and one time scholarship awards to students who are not currently enrolled||DV||Refer to section 13 for more information on payments to students.|
|Subject Pay||DV||Include SSN and home address of the individual. Exception: SSN not required if the subject will be paid <= $50 from all sources for the calendar year. See 9.12 for additional details. An Accounts Payable Subject Payment Form is required for all payments to human subjects. This form is available on e-Forms.|
|Temporary office personnel charges billed by contracted agencies||DV||Attach the invoice (3) and time sheets. Reference the Request for Quotation (RFQ) on the Disbursement Voucher.
For additional information, such as available vendors, rates and numbers, and the current RFQ refer to: http://pacs.arizona.edu/temp_employment_services
|Temporary technical personnel charges billed by contracted agencies||DV||Attach the invoice (3) and time sheets. Reference the RFQ on the Disbursement Voucher
For additional information, such as available vendors, rates and numbers, and the current Request for Quotation (RFQ) refer to: http://pacs.arizona.edu/temp_employment_services
|Visiting expert or guest speaker who will be paid < $600 in a calendar year and whose engagement will last < 3 days.||DV||The payee must sign the indemnity clause on the Disbursement Voucher. Attach a brochure or flyer and original itemized receipts (4) when reimbursing expenses. See 9.12 for additional details.|
|Visiting expert or guest speaker who will be paid < $10,000 in a calendar year and whose engagement will last < 14 days.||DV||The payee must sign the indemnity clause on the Disbursement Voucher. Attach original itemized receipts (4) when reimbursing expenses and the Independent Contractor Form when paying a fee and submit via the DV Cover sheet to Accounts Payable.|
|Visiting expert or guest speaker who will be paid > $10,000 and <= $25,000 in a calendar year and whose engagement will last < 14 days.||REQS||Refer to 9.12 for details.|
|Visiting expert or guest speaker who will be paid > $25,000 in a calendar year and whose engagement will last > = 14 days.||REQS||Refer to 9.12 for details.|
|(1) Payments to nonresident aliens are governed by policy 9.16 Payments to Nonresident Aliens, which contains detailed information about payments allowed and documentation required. Refer to policy 9.16 before payment is made to or on behalf of a nonresident alien as some visa types do not allow payments. For additional details on specific situations please contact Tax Services.|
|(2) Subprojects will be considered one project for purposes of this section.|
|(3) The original itemized receipt or invoice should be provided to prevent duplicate payments.
If the original is unavailable, a copy of the receipt or invoice, marked "copy" may be submitted. The unit manager is responsible for ensuring that the payee has not already been reimbursed. Some examples:
|(4) Attach original itemized receipts when reimbursing expenses. If original receipts are unavailable, reimbursements will be considered a fee and will be reported to the IRS as earned income on IRS form 1099. The payee will receive a letter from Accounts Payable indicating the reportable amount.|