1. Introduction

This Section details prior approvals, additional approvals, and documentation required for expense reimbursement. In addition, this Section identifies approvals needed for requesting an exception for a non-allowable expense.

2. Prior Approval and Exceptions

  1. Prior Approval: Certain expenditures require prior approval to be reimbursed. Expenditures requiring prior approval are noted in the respective section of the Standards, as well as in the Additional Approval Matrix (2.02) detailed below. The Additional Approval Matrix (2.02) details which expenditures require prior approval and who may grant prior approval. Documentation of prior approval is required when submitting reimbursement of expenses for all expenditures that require prior approval.
  2. Exceptions: Where noted in the Standards, exceptions for a non-allowable expense may be allowed. Exceptions generally require prior approval. Please see the Additional Approval Matrix, attached hereto as Section 2.02 of the Appendix.

3. Approvals for Reimbursement of Allowable Expenses

  1. All allowable expenses reimbursements must be approved by the employee’s supervisor.
  2. All requests for expense reimbursement require the following signatures:
    1. Employee submitting the expense reimbursement request.
    2. Employee’s supervisor as the Approver.
    3. Principal Investigator and/or individual with spending approval authority whenever grants are the funding source.

4. Documentation Required

  1. Employees are required to complete an expense report to be reimbursed for travel and business expenses.
  2. The following documentation is required and must be part of or accompany all reimbursement requests for business and Travel Expenses. Certain expenses require additional documentation; please see Table 1: Additional Documentation Requirements for Certain Business and Travel Expenses (2.01) below for details on these additional documentation requirements.
    1. Statement of business purpose for incurring the expense.
    2. Date of expenditure.
    3. Description of expenditure, including clarification for any unusual expenditures.
    4. Account numbers
    5. Appropriate signatures:
      • Employee
      • Supervisor
      • Any additional signatures required in accordance with the additional approval matrix.
    6. Receipts for all expenditures are required, except for travel-related purchases under $25 (parking, tolls, taxi, travel agency service fees, etc.).
      • To be considered valid, the receipt must show:
        • The name of the company providing the goods/services.
        • Date(s) when the specific expenses were incurred.
        • Unit price of goods/service
          • Restaurant receipts must itemize food/beverage consumed, tip and tax.
          • Goods/services purchased should include detail on the items consumed.
        • Total amount due and acknowledgement that amount due was paid.
          • If a receipt does not indicate full payment was made, one of the following proofs of payment is required.
          • Canceled check(s)
          • Credit card or bank statements showing the transaction(s).
        • Generic or hand-written receipts should be supported by a canceled check/credit card or bank statement.
      • Sponsored grants may require receipts for all expenses, regardless of the value of the expense.
      • Receipts vary in appearance and type of information provided. If relevant information is not included on a receipt, the employee should write that information on it.
      • Third-party billing companies such as PayPal generally do not include detailed information about the item(s) purchased. In such cases, the employee should provide a copy of the webpage that identifies the items purchased, as well as the web receipt from the third-party billing company.
      • In the event of a lost receipt and after all reasonable attempts to obtain a duplicate receipt have been exhausted, a Missing Receipt Form may be filed with the expense report. A missing receipt for an expense that is less than $25.00 does not require a Missing Receipt Form. Sponsored grants may be more restrictive.

5. Exceptions

Exceptions can be granted by the Dean, Provost, VC A&F or equivalent, or designee in accordance with the Additional Approval Matrix.