NORTH CAROLINA A & T STATE UNIVERSITY. UNIVERSITY ACCOUNTING OFFICE. Areas of concern. TRAVEL ADVANCES/REIMBURSEMENT PROCUREMENT CARD STUDENT PAYMENTS CHECK REQUESTS. TRAVEL. Employee Responsibility
UNIVERSITY ACCOUNTING OFFICE
Travel policies and procedures at NCA&TSU require compliance with state policy, state law, and federal law.
An employee traveling on official state business is expected to exercise the same care in incurring expenses that a prudent person would exercise if traveling on personal business and expending personal funds. Penalties, cancellation fees, costs relating to flight changes, excess costs, circuitous routes, delays, or luxury accommodations and services unnecessary, unjustified or for the convenience or personal preference of the employee in the performance of official state business are prohibited.
NCA&TSU policies regarding reimbursement/allowances for travel expenses incurred during the course of business meet the IRS accountable plan requirements. To be an accountable plan, the reimbursement or allowance arrangement must include all of the following rules.
Employee meets accountable plan rules. If you meet the three rules for accountable plans, your employer should not include any reimbursements in your income in box 1 of your Form W-2.
See IRS Pub. 463
Honorarium - A one time gratuitous payment (less than $600) given to a (professional) person outside the University community for recognition or services provided in a usual academic activity for which fees are not required and do not require contract agreements to be negotiated or formalized. It is an expression of thanks from NC A&T State University and is not negotiated with the recipient.
Travel Expenses - If travel expenses are paid, they must be paid directly to the hotel and airline/common carrier on behalf of the guest provided they are in accordance with University Travel policy which is governed by the State Travel policy. University prepaid travel expenses for hotel and common carrier requires the completed form TVL-1(Travel Authorization Request) attached to the “Authorization for Honoraria Service Payment” request form HSRQ. (Reminder: Original receipts/boarding passes are required at the end of travel.)
Reimbursed lodging, meals, and transportation costs associated with employee educational expenses does not necessarily meet the criterior for business travel and may be reported as taxable income.
IRS Publication 15-B
Please attach a copy of the agenda for the conference or seminar attended.
Business purpose must be specific: “Travel to Atlanta to speak at the Center for Disease Control Conference” is an appropriately described business purpose. “Atlanta Conference” is not. (Business purpose may be obvious to traveler but not to a third party.)
More information is available at:
Lodging arrangements and any required deposits are the responsibility of the traveler. Expenses will be reimbursed after the trip. Many hotels will accommodate University employees at the “state employee/government rate.” Always ask.
Frequent flyer miles earned by a state employee while traveling on state business at state expense are the property of the state. Frequent flyer miles accumulated by an individual state employee during previous state business trips should, to the extent possible, be used by the state employee accumulating the frequent flyer miles while traveling on future state business trips.
Reimbursement for air, rail, or bus fare is limited to actual coach fare, substantiated by receipt.
The travel must involve a destination located at least 35 miles from the employee's regularly assigned duty station or home, whichever is less, to receive approved reimbursement. "Duty station" is defined as the location where the employee is assigned. The designation of an employee's home as the duty station requires the approval of the department head.
Penalties and Charges Resulting from Cancellations
Requests for travel reimbursements to interview candidates must include the (approved) invitation for interview letter identifying all reimbursable items to the interviewee. Refer to Section 5.7.2 NC OSBM.
Business expenses associated with contract services are a part of the total cost of the service. Travel and other related expenses of the contractor must be included in the budgeted amount of the personal/professional service paid from a 71990 or 73900 family account.
Reimbursable gratuity or tips must be considered reasonable for items that are not already covered under subsistence. Excessive tips will not be reimbursed. A reasonable tip would be one that a prudent person would give if traveling or conducting personal business and expending personal funds.
Parking/Auto Related Valets = $2 per car when collecting the car
For Additional Travel Information
The following limits have been assigned to pcards:
The procurement card SHALL NOT TO BE USED FOR the following:
funds that are not made in accordance with policies will be the PERSONAL
RESPONSIBILITY OF THE INDIVIDUAL PLACING THE ORDER, as the
University will not assume any financial responsibility.
- Restricted item, over the $2,500 limit etc.
- Do not split an order to circumvent the $2,500 limit.
and complete delivery instructions. All purchases must be shipped
directly to the campus address or Central Receiving.
PURCHASES BY PHONE, FAX, OR MAIL
A&T State University and that you will be making your purchase on a procurement card.
Retain a copy of the fax, and also fax confirmation for your records. Do not mail a copy of the
order to the vendor because this increases the chance that the order will be duplicated. If the company requires the original be sure to clearly mark it "CONFIRMATION OF FAX ORDER, DO NOT DUPLICATE.”
DISPUTE OF STATEMENT ITEMS
Delinquent Reconciliation Logs:
The following infractions will result in the suspension/termination of the card:
To provide guidelines for classifying payments made to students as scholarships, salaries/wages, consultant fees and reimbursements, ensuring compliance with Internal Revenue Service (IRS) reporting and withholding requirements.
Many payments to students, graduate students, non A&T enrolled students and others are commonly referred to as stipends. The term stipend does not provide adequate information for specific guidance in determining the appropriate procedures for processing these payments and for determining appropriate IRS reporting and withholding requirements. Therefore, these payments must be more specifically classified as scholarships, salaries/wages, consulting fees or reimbursements.
Withholding Federal Income Tax on Scholarships, Fellowships, and Grants Paid to Nonresident Aliens
Membership dues and fees Subscriptions
Postage Prizes or awards
Licenses Wire transfer payments
Advertisements Legal and Accounting fees
Inter-library loans Express mail
Royalties Insurance premiums
Payments to other state agencies
Foreign currency transaction payments
Travel reimbursements for non-employees (not to include students or contractors)
Reimbursements (for business-related out of pocket expenses)
Immigration expenditures payable to Homeland Security
A formal written exception request identifying reasons for not following University procedures and what steps will be taken in the future assuring this infraction will not reoccur should accompany the check request. Approval by a senior departmental officer for documentation and evaluation. Requestors should understand this is a request, not a guarantee.
Missing appropriate signatures
Incorrect index and account numbers
Incorrect vendor addresses
Incorrect vendor banner ID number
Insufficient letter of justification
Failure to follow dual employment procedures
Phone numbers are not properly filled out
Non-US Person/Entity indicated
Yolanda Hopkins Jeanne Reyes
Anne Boozer Helen Buck