Employee reimbursements are processed through Accounts Payable and will be directly deposited into the employee's primary bank account identified by the employee in UAccess Employee. Employees may designate a different reimbursement banking account or opt out of their primary bank account by contacting Accounts Payable and requesting an ACH Electronic Payment Authorization Form. This will allow the employee to designate a specific banking institution or account to which their expense/travel reimbursements or advances are deposited.
Accounts Payable/Travel direct deposit reimbursement files are submitted through a secure process to the University of Arizona financial institution on Tuesdays and Thursdays and generally require two days to appear in the employee's bank account. Courtesy email notifications for the pending deposit are sent to the employee email address indicated in UAccess Employee. Employee reimbursements paid by check are mailed to the employee's home address indicated in UAccess Employee.
Expense and travel reimbursements may be viewed electronically via UAccess Analytics > Central-Accounts Payable > Empl Reimb.
Accountable Plan Time Limitation: Expense reimbursements should be submitted to Accounts Payable as soon as possible after the initial expense or completion of travel, and within a reasonable period of time. IRS guidance states that reimbursements submitted within 60 days will be treated as having been accounted for within a reasonable period of time. However, the university is a complex organization with diverse operations and unique circumstances in all its disciplines. As such, there is sufficient justification to have an additional 30 days added to the reasonable period in the University’s Accountable Plan Policy. The following is additional guidance for employees:
- Reimbursement requests submitted within 90 days will be considered qualified and nontaxable under the accountable plan. Reimbursement requests submitted after the 90th day will generally be nonqualified, and taxable to the payee. Nonqualified reimbursements are processed by Accounts Payable utilizing the UAccess Employee process through payroll to record the appropriate taxes and remitted to the IRS.
- An exception may be requested by preparing and submitting a written justification and corrective action plan, approved by the department head or college dean/unit vice president (or designee), along with the expense reimbursement to Financial Services Operations. Approved exceptions will be treated as qualified and non-taxable; otherwise, the payment will be treated as nonqualified. Multiple exception requests from an individual or unit will be subject to additional reviews and approvals.
Employee Reimbursement
Complete a Disbursement Voucher (DV) and attach supporting documentation in the Notes and Attachment tab and route accordingly. A digitally signed Employee Reimbursement Request (optional) may be attached in the notes and attachment tab if preferred.
The University of Arizona reimburses in US dollar currency via the Disbursement Voucher and documentation should be included to validate the currency exchange rate when receipts are presented in foreign currency. A recommended tool to obtain the US dollar amount to reimburse is the Oanda Currency conversion Tool. This tool allows the user to enter the currency indicated on the receipt along with the date of the receipt to obtain the US dollar equivalent amount for the reimbursement. Redacted bank/credit card statements may also be provided to ensure employee receives the correct US dollar reimbursement.
Travel Expense Reimbursements
Complete a Travel Expense Report and attach to the Disbursement Voucher along with all receipts and supporting documentation and route accordingly.
Electronic Ad Hoc Routing and Approval
Electronic Routing
Upon completion of creating the Disbursement Voucher, attach all supporting documentation including receipts, forms, itineraries, agenda for business meeting expenses, etc., as this is the official University record and route accordingly.
Alternatives
To reduce out of pocket expenses, please consider using these methods for expenditures:
Frequently Asked Questions
Yes. For any purchase made online, please ensure the email is an actual receipt (not an order form or confirmation) and contains the same information as a traditional paper receipt. At minimum, valid receipts contain the vendor’s logo or name, the payment method, a description of the product(s) or service(s) purchased, and the amount paid. See FSM Policy 9.10 General Expenditure Policy.
Yes. Best business practice is to ship items to a valid University address for business purposes. An exception memo should be provided with the reimbursement describing why the items were shipped to a non-University address. Please note that tangible items are considered University property and additional clarification may be requested in some circumstances when items are shipped to a home address. See FSM Policy 9.10 General Expenditure Policy.
Alcohol may not be reimbursed with any University funds. See FSM Policy 9.10 General Expenditure Policy.
Yes, however, the alcoholic beverages and the associated tax and tip must be removed from the reimbursable amount. For assistance recalculating a receipt, use the Receipt Recalculator. See FSM Policy 14.13 Meal Reimbursement
Yes. Business related expenses may be reimbursed, age notwithstanding. However, reimbursements are either qualified or non-qualified under the Internal Revenue Service's Accountable Plan. (Treas. Reg. §1.62-2). After 90 days, a reimbursement becomes non-qualified and taxable. The taxation for non-qualified reimbursements is reflected on the employee’s wages. See FSM Policy 9.10 General Expenditure Policy.
Yes. Contact the vendor or establishment for a replacement receipt or invoice, write "Treat as Original" on the receipt, and it will be reimbursed in accordance with the Accountable Plan. If a copy cannot be obtained from the vendor, a credit card statement may be submitted for reimbursement (this will be considered a non-qualified and taxable reimbursement). See FSM Policy 9.10 General Expenditure Policy.
Yes. As supporting documentation, please submit a statement signed by a department business office representative (i.e.: business manager, fiscal officer, or accountant) that details the item(s) purchased. Non-itemized receipts are considered non-qualified and taxable under the Accountable Plan. See FSM Policy 9.10 General Expenditure Policy.
Accounts Payable uses the date on the receipt or the end date of travel (if on travel status) to determine whether an expense is qualified or non-qualified. Documentation that is received by Financial Services more than 90 days after the receipt date or end of travel date is non-qualified.
Examples:
- An airline ticket is purchased on March 1. The trip begins on May 1 and ends on July 1. This airline ticket receipt is received by Financial Services on July 11 for reimbursement. This is a qualified reimbursement in accordance with the Accountable Plan.
- A receipt dated August 1 received by Financial Services on December 1 is considered non-qualified in accordance with the Accountable Plan
Yes. Submit a written statement explaining the extenuating circumstances of the policy violation that includes a corrective action plan and is approved by a department head or college dean/unit vice president (or designee). Please note that multiple exception requests from the same individual or department may be subject to additional review and approvals. See FSM Policy 9.10 General Expenditure Policy.
Provide the general business purpose or topic, location, a list of attendees, and each attendee’s relationship to the University of Arizona. Itemized receipts that delineate meals and drinks are also required. Please review the Business Purpose Guide for more event specific guidance. See FSM Policy 9.10 General Expenditure Policy.