8.2.2 Request Reimbursement for Items Purchased on Behalf of the University

Policy Statement

Employees, including student employees, can be reimbursed for the purchase of items costing less than $500 made on behalf of the University of Illinois System. The expense must be authorized by the unit head or delegate before the purchase is made. Any purchase for $500 or more must be processed by the appropriate university or system purchasing office.

Employees cannot be reimbursed for the purchase of services or for out-of-pocket payments to human subjects, due to IRS and Illinois procurement laws. If the reimbursement is for gift cards to be given to employees, University Payables reports the amount and the recipient's name to University Payroll and Benefits (UPB) for tax withholding. Consult 18.5 Fringe Benefits for information on tax reporting requirements for gifts and gift cards.

Keep receipts for all purchases. Plan ahead to ensure all reimbursement requests are submitted before the 60 day deadline.

Reason for the Policy

To aid in the proper submission of reimbursement requests for items purchased by employees on behalf of the system.

Applicability of the Policy

Reimbursements requests for items purchased by employees on behalf of the system.

Procedure

To request reimbursement for items purchased on behalf of the system:

If requesting reimbursement for gift cards or tangible items given to employees, enter each employee's name, UIN, and amount in the requested fields in Emburse Enterprise so University Payables (UPAY) can report the information to University Payroll & Benefits (UPB).

If requesting reimbursement for gifts or prizes to non-employees, select the Add Note icon to provide each recipient's name and address. If the amount is equal to or greater than $200, send the recipient's name, address, Taxpayer Identification Number (TIN), and dollar value of the gift by email through PEAR. See Tax Implications for Payments and Non-Cash Reportable Benefits for additional information and instructions.

For assistance creating an expense report job aids can be found on the Emburse Enterprise Help Center.