Reimbursement of University Business Expenses Paid from Personal Funds
FSS/PPS No. 03.16 (03.05.01)
Issue No. 5
Effective Date: 5/01/2016
Next Review Date: 3/01/2020 (E4Y)
Sr. Reviewer: Director of Accounting
- This policy establishes procedures for reimbursements of personal funds for Texas State University (Texas State) business expenses.
Reimbursements authorized under this policy are nominal in amount, infrequent in occurrence, and the result of extraordinary circumstances which prevented the use of regular purchasing procedures.
Reimbursements are made for an expenditure from personal funds only if the expenditure was incurred on behalf of Texas State to accomplish activities related to the university’s mission.
Reimbursements are only made with adequate documentation. Adequate documentation includes an itemized invoice or comparable item from the vendor. Refer to Section 03.02 of this policy for further guidance. The Director of Accounting or their delegate is authorized to determine the adequacy of documentation for reimbursement requests.
Allowable reimbursements include, but are not limited to:
Supplies, books, or other operating materials.
Registration fees paid to attend training and/or conferences when not practical to include on the travel expense reimbursement request or to pay via a P-card.
Purchases of food, sales taxes (see Sec. 02.05), and tips in accordance with FSS/PPS No. 03.11, Business Meals.
Incidental travel expenses that were not included on the traveler’s original expense report.
State of Texas sales tax may reimbursed from non-state appropriate funds on non-tax exempt purchases, at the discretion of the account manager. State of Texas sales tax may not be reimbursed on tax-exempt purchases. If an employee fails to submit a Texas Sales Tax Exemption Certificate for a tax-exempt purchase, the employee is personally responsible for payment of the sales tax. More information concerning tax exempt and non-tax exempt purchases may be found on the Accounts Payable website.
Taxes for which Texas State are not legally exempt, including but not limited to sales taxes paid in states outside of Texas, are reimbursable.
Travel expense reimbursements are made in accordance with Texas State’s travel policy.
Reimbursements will not be made for personal funds expended for capital or controlled assets to assure that state requirements are met regarding inventorying and tagging capital equipment and controlled items.
Payments for personal services will not be reimbursed. Contact Procurement and Strategic Sourcing for guidance concerning personal service payments.
Payments for rental services (e.g. equipment or space) will not be reimbursed. Contact Procurement and Strategic Sourcing for guidance concerning rental service payments.
Payments for software will not be reimbursed. Contact Technology Resources for guidance concerning software purchases.
Agency funds are not subject to this policy. Refer to UPPS No. 03.01.10, Student Organization Accounting System, and UPPS No. 03.01.15, Agency Funds for guidance.
Exceptions to this policy resulting from extenuating circumstances may be granted by the respective divisional Cabinet Officer. Written approval must be included in the supporting documentation for the payment request.
PROCEDURES FOR REIMBURSEMENT
Requests for reimbursement are made using an e-NPO transaction in SAP. Instructions and training material for the e-NPO transaction may be found [here](http://gato-docs.its.txstate.edu/accounts-payable/e-NPO/e-NPO-Training-Procedures/e-NPO Training.pdf).
Documentation to support the e-NPO transaction must include a detailed invoice, sales ticket, receipt, or comparable confirmation from the vendor that the expense was incurred. A credit card charge slip, with total amount only, is not adequate documentation. Additional supporting documentation may be required, such as a conference agenda for registration fees.
If state appropriated funds are used to reimburse an employee, the employee may be required to provide the vendor’s federal tax identification number (TIN) for use in the State Comptroller’s Office accounting system. Contact Financial Reporting & Analysis for assistance or more information.
To obtain reimbursement under this policy, requests must be submitted no later than 60 days from the date the expenditure occurred. Where multiple receipts support the payment request, the earliest date will determine the 60-day time frame for the request.
Supervisor and account manager pre-approval is recommended to ensure employee reimbursement will be approved and processed.
Accounts Payable will audit and process the reimbursement after a complete e-NPO document supported by adequate documentation is received.
REVIEWERS OF THIS PPS
Reviewers of this PPS include the following:
Position Date Director, Accounting March 1 E4Y Associate Vice President, Financial Services March 1 E4Y Director, Purchasing March 1 E4Y
This PPS has been approved by the following individuals in their official capacities and represents Texas State Finance and Support Services policy and procedure from the date of this document until superseded.
Director, Accounting; senior reviewer of this PPS
Associate Vice President, Financial Services
Vice President for Finance and Support Services