The university reimburses out-of-pocket expenses and pays university credit card charges (VISA, Diners Club, or other) for approved university business under "accountable plan" rules described in IRS Publication 463. The IRS requires that specific supporting documentation be provided with all reimbursement requests or charges to university credit cards or the university must treat the payment (if it is made) as taxable compensation to the individual.
1. The Travel Expense and Mileage Information (PDF) document on the Accounting and Budget Services Policy and Procedure Web Page identifies the current approved business mileage rate and travel expense and mileage accounts to use. To help ensure adequacy of budgets for mileage expense, please use mileage expense accounts for mileage. Avoid charging mileage to other travel expense accounts and avoid charging other travel expenses (parking, tolls, etc.) to the mileage expense accounts.
2. Beginning and ending odometer readings or a www.MapQuest.com/directions screen print that shows the estimated miles is considered adequate documentation of the number of miles driven.
3. Business mileage does not include the normal commute to and from work. When approved university business travel originates from home, subtract your normal commute from the total miles associated with the trip. Under IRS Reg. § 1.262-1(b) (5), costs of commuting to the place of business or employment are personal expenses that are not eligible for reimbursement, even if you work during the commuting trip.
1. What was the university event or how is the expense related to university business?
2. When did the event occur or between what dates?
3. Who participated in the event or made the trip, or on whose behalf was the expense incurred? Identify names and titles of individuals. For large numbers of attendees, it is acceptable to identify their general identity (examples: faculty, staff, students, trustees, alumni, and/or other guests of the university) and the approximate number of attendees.
Contact Accounts Payable by phone at x3468 or x8656 or by e-mail at Accounts Payable
Last updated: March 17, 2011