8.2.3 Provide Justification for Reimbursement Requests Older than 60 Days

Policy Statement

Reimbursement requests submitted by the expense owner more than 60 days after incurring an expense may be reported as taxable income unless a reasonable justification for the delay is submitted and it is approved by University Payables (UPAY) through the expense report in Emburse Enterprise. Expenses submitted in excess of one year after expense date will not be reimbursed to the employee.

The justification is processed through Emburse Enterprise and is granted on a case-by-case basis, depending on individual circumstances. Reasonable justifications include unforeseen events, such as:

• The employee was not able to submit a request for reimbursements because of an illness, a death in the family, or an act of nature.
• The employee was out of the country for an extended period of time and was unable to submit receipts and a request for reimbursement.
• Funding from another institution or agency was delayed.
• The employee was on leave or travel status for a reasonable period and was not in the office long enough to submit a request for reimbursement.

Reason for the Policy

To provide justification in Emburse Enterprise when an expense reimbursement is submitted more than 60 days after incurring an expense.

Applicability of the Policy

Reimbursement requests submitted by the expense owner more than 60 days after incurring an expense.

Procedure

Justification for reimbursement requests more than 60 days must be explained when prompted and is the only action needed. Expenses submitted in excess of one year after expense date will not be reimbursed to the employee.

UPAY will review the request and process for payment. If the justification is not in compliance with IRS tax rules, UPAY will submit the information to University Payroll and Benefits (UPB) for tax withholding.