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Accounts Payable and Travel

Accounts Payable

Employee Reimbursements

Employee reimbursement requests can only be requested after receipt of goods or services is complete. The reimbursement request should be submitted within 30 days of the receipt date, but no later than 90 days from the receipt date. The reimbursement request must provide an itemize receipt showing proof of payment.

For any questions about payments to individuals or employee reimbursements, please email ap@tamuk.edu.

90-Day Policy

All expenses must be adequately accounted for within 90 days or the expenses will be reported as taxable income to the employee and the travel card suspended.

This policy has been implemented to meet the "reasonable period of time" in the IRS accountable plan. Expenses that fall within the IRS accountable plan are not reported as taxable income to the employee.

IRS Accountable Plan

  • expenses must have a business connection
  • must adequately account for these expenses within a reasonable period of time
  • must return any excess reimbursement or allowance within a reasonable period of time

Purchase

For any reimbursement request outside of travel, expenses must be submitted for reimbursement within 90 days of the receipt date, or in the case of a working fund, project completion date.

  • Best practice is to submit reimbursement requests within 30 days.
  • Any reimbursement request older than 90 days should include a request for tax withholding form.

A reimbursement request will be required to include an itemized receipt showing proof of payment. If the itemized receipt does not show proof of payment, an additional document (copy of cancelled check, credit card statement or vendor certification) will be required showing proof of payment. If proof of payment is not provided, the total amount reimbursed will be taxable to the employee.

  • It is highly recommended to charge conference registration to the travel card if the employee is in travel status for the conference. If travel is not involved, charge the expense to the university purchase card.
  • If the employee pays for this personally, it cannot be reimbursed until after the conference is attended. This should be part of the expense report for that particular business trip.
  • The reimbursement request should include an itemized receipt that provides the name of the person attending the event, full name of the conference, dates of the conference and proof of payment.

  • It is highly recommended this be charged to the university purchase card or JavelinaBuy.  Preferably the purchase card.
  • If the employee pays for this personally the reimbursement request should include an itemized receipt that provide full name of the professional membership, dates of the membership and proof of payment.
  • The employee should be aware of the purchase guidelines prior to purchase and submitting a request for reimbursement.  The purchase guidelines are listed under the Expense Types with Specific Requirements tab.

  • It is highly recommended this be charged to the university purchase card or JavelinaBuy.  Preferably the purchase card.
  • If the employee pays for this personally the reimbursement request should include an itemized receipt that provides full name of the professional license/certifications and proof of payment.
  • The employee should be aware of the purchase guidelines prior to purchase and submitting a request for reimbursement.  The purchase guidelines are listed under the Expense Types with Specific Requirements tab