Division of Finance and Support Services (FSS)

601 University Drive
JCK-920
San Marcos, TX 78666
Ph: 512-245-2244
Fax: 512-245-2033
vpfss@txstate.edu

Share This Page

E-mail

Your Name:

Your E-mail:

Recipient E-mail:

Note:
Your note here.
Bookmark

Texas State > Division of Finance and Support Services (FSS) > Policy and Procedure Statements > Reimbursement for Personal Expenditure (Supplies, Personal Cell Phones, etc.)

Reimbursement for Personal Expenditure (Supplies, Personal Cell Phones, etc.)

Revised: 02/06
FSS/PPS No. 03.05.01
Issue No. 3
Reviewer: Director of Accounting
Effective Date: 03/10/00 (E4Y)
Review Date: 03/08

01. PURPOSE

01.01

The purpose of this policy is to establish procedures for reimbursements to Texas State employees who have expended personal funds for university business expenses.

02. POLICY

02.01

Texas State employees should make every effort to purchase goods and services through regular Purchasing channels, utilizing Purchase Orders, Procurement Cards, and/or the COOL system. Refer to Texas State Purchasing Policies and Procedures.

02.02

Business Purpose - Reimbursements may be made to Texas State employees for personal expenditures that were incurred for business purposes. The funds must have been spent on behalf of Texas State to accomplish activities related to the university's mission. Reimbursements should be infrequent in occurrence and the result of extraordinary circumstances which prevented the use of regular Purchasing procedures.

02.03

Documentation - Reimbursements will not be made without adequate documentation that a personal expenditure occurred. Documentation includes an itemized invoice (or comparable item - Refer to Section 03.03) from the vendor. The Director of Accounting is authorized to determine the adequacy of documentation for reimbursement requests. This authority may be delegated to the Assistant Director of Accounting - Accounts Payable.

02.04

Personal credit card charges - An invoice (or equivalent) detailing the individual items purchased is required. A credit card charge slip, with total amount only, is not adequate documentation. A copy of the credit card statement may be requested by accounts payable, as needed.

02.05

Allowable personal expenditures which may be reimbursed are usually nominal in amount and may include those listed below. Reimbursements will be made as noted.

A.	Supplies - Actual cost (excluding State sales tax).
B.	Business Use of Personal Cell Phones - Actual cost (excluding State taxes), to include:
	1.	One-half of the monthly recurring charge for the month in which business use occurred.
	2.	Cost of calls identified as business-related. These calls must be marked on the cell phone bill and totaled.
C.	Registration Fees paid to attend training and/or conferences - It is preferable for such items to be reimbursed by including them on the Travel Voucher for the trip. In such instances when this is not practical, reimbursement may be obtained utilizing procedures in this policy. Two items are required as documentation of the personal expenditure:
	1.	A published agenda from the training and/or conference sessions(s)
	2.	A receipt (or other document) proving that the employee made the payment. (It is common for such receipts not to be pre-printed and/or personalized with the name of the organization. This causes much of the need for the agenda.
D.	Food purchases may be reimbursed if associated with a Texas State function. The function must be documented with:
	1.	Date/time/place of the function
	2.	A list of attendees at the function
E.	Tips may be reimbursed, in addition to the cost of business-related meals, from certain university accounts. The tip must appear as a line item on an itemized bill. Other requirements are as follows.
	1.	Tips may be reimbursed only in accordance with UPPS 03.01.03 and only from the university accounts specifically authorized therein.
	2.	Funding sources for sponsored programs may have additional restrictions on the reimbursement of tips. The principal investigator is responsible for assuring that such expenditures comply with the sponsored program requirements.
	3.	Reimbursement of a tip will not be made for any amount exceeding 20% of the total bill.

02.06

Sales taxes

A.	Texas Sales Taxes - Generally, Texas State taxes will not be reimbursed, in accordance with State regulations. The purchaser of the items should provide the vendor with a Sales Tax Exemption Certificate. The Exemption Certificate is also available in pocket-size (Attachment II). Use of the certificate will exempt the purchase from Texas sales tax.
	1.	Sales tax may be reimbursed if it is nominal in amount (less than $25 per purchase) and there were extenuating circumstances which necessitated payment of the sales tax. Such circumstances should be briefly described on the Payment Request.
	2.	Sales tax will be reimbursed only from non-E&G accounts.
B.	Other State Sales Taxes - Sales tax charged in other states is reimbursable.
C.	Exceptions - When necessary, Texas sales tax may be reimbursed for out-of-pocket purchases made on behalf of the university. It is the responsibility of the account manager from which reimbursement is made to approve reimbursement of the tax; but, also to minimize such expenditures. Reimbursement for Texas sales tax may be made only from non-state accounts (i.e., local institutional funds).

02.07

Travel expense reimbursements are to be made in accordance with Texas State's Travel Policy. Refer to that policy for procedures to obtain reimbursement.

02.08

Capital equipment and controlled assets must be inventoried, tagged, and accounted for by Materials Management, in accordance with State requirements. To assure that State requirements are being met, capital equipment and controlled assets must be purchased by use of an approved University Purchase Order. Use of a Procurement card (P-card) is prohibited when purchasing capital or controlled assets. Reimbursements will not be made for personal funds expended for capital or controlled assets.

02.09

Personal services for consultants and/or contractors, performing artists, lecturers, researchers, and so forth must be obtained via a Purchase Order or green Payment Voucher. IRS regulations require issuance of 1099's for payments made for such services. Thus, reimbursement will not be made to Texas State employees for expenditures made for consultants/contractors.

02.10

Agency funds are exempt from all provisions of this policy except use of the payment request form, as specified in Section 03.02. Managers of agency fund accounts are responsible for assuring that expenditures and associated reimbursements are made in accordance with the organization's requirements. Agency fund accounts include, but are not limited, to the Texas State Development Foundation and club accounts.

02.11

Exceptions to this policy, resulting from extenuating circumstances, may be granted by each divisional Vice President. Written approval must be indicated on the Request for Payment with a brief description of the extenuating circumstances noted in Section (1) of the form.

02.12

Non reimbursable payments include payments to vendors that the State Comptroller has put a payment hold on their account due to indebtedness to state or has a tax delinquency. (Government code 403.055)

03. PROCEDURES FOR REIMBURSEMENT

03.01	To obtain reimbursement under this policy, requests must be submitted not later than the end of each fiscal year in which the expenditure occurred.
03.02	Requests for non-travel reimbursement must be made on Form #AP-1 (Attachment III, Payment Request) and submitted, with required approvals, to Accounts Payable.
03.03	Documentation of the personal expenditure must include an invoice, sales ticket, receipt, or comparable confirmation from the vendor that the expense was incurred. The invoice must not show the expenditure as being billed to Texas State. Proof that the Texas State employee actually paid the bill (such a a canceled check or credit card receipt) is not required when adequate documentation is provided. It is the responsibility of the Texas State employee to assure that the vendor is paid.
03.04	Multiple purchases on one Request require an adding machine tape, totaling the expenditures. (For example, a single Request for Payment for personal expenditures made with two vendors would also have a tape, totaling the two.)
03.05	Approvals required to obtain reimbursement must include at least one reporting level above the employee making the request. For example, reimbursement to a Dean or Director requires VP approval; to an Account Manager requires Department Head or Director approval. Divisions may choose to require additional approvals. It is advisable for the Texas State employee to inform his/her supervisor prior to making personal expenditures for which reimbursement will be sought. This could eliminate any misunderstanding as to whether the employee will be reimbursed.
03.06	Reimbursement will be processed by Accounts Payable within five to seven working days after a complete Payment Request, supported by adequate documentation is received. Distribution for such reimbursements will be via Campus Mail, or, for employees on direct deposit, via ACH credit into their financial institution. Special distribution must be indicated on the payment request and will be made only due to extenuating circumstances. Special distributions require written approval of the Assistant Director of Accounting, Accounts Payable.

04. FORMS

04.01

The forms which should be utilized in association with this FSS/PPS are:

State of Texas Sales Tax Exemption Certificate
Pocket-size State of Texas Sales Tax Exemption Certificate	Attachment II
Payment Request (Form # AP-1)	Attachment III

05. MAJOR RESPONSIBILITIES ASSOCIATED WITH THIS PPS

Major responsibilities for routine assignments associated with this PPS include the following:

Positions	Section	Date
Associate Vice President, Financial Services/Treasurer	Review	Mar. (E4Y-00)
Director, Accounting	Review	Mar. (E4Y-00)

06. CERTIFICATION OF STATEMENT

This FSS/PPS has been approved by the following individuals in their official capacities, and represents FSS policy and procedure from the date of this document until superseded.

Associate Vice President, Financial Services/Treasurer, Reviewer

Director, Accounting, Reviewer

Vice President for Finance and Support Services

Approved:	____________________________ Reviewer
Approved:	____________________________ Reviewer
Approved:	____________________________ Vice President for Finance and Support Services