Revision Date: 06 February 2014
Errors or changes to: firstname.lastname@example.org
- Procedure Objective
- Website Address for This Procedure
- Related Statutes, Policies, Requirements or Standards
- Forms and Tools/Online Processes
This procedure provides guidelines for reimbursements to employees and students for approved purchases, vendor payments that are not processed with purchase orders, and payments for goods that were not purchased with a ProCard. Reimbursements paid by this procedure must not total more than two thousand dollars per receipt and should not be travel-related.
Purchases of some goods and services may not require a purchase order because best value may be obtained by procuring these goods or services by other means and because the ProCard cannot be used for all small purchases.
All UT Arlington departments who purchase the goods and services listed in this procedure and/or who reimburse employees or students for approved purchases not related to travel.
Website Address for This Procedure
Related Statutes, Policies, Requirements or Standards
|UT System Administration Policies & Standards||Other Policies and Standards|
Regents' Rules and Regulations, Rule 20901, Procurement of Certain Goods and Services
|Payments for Professional Services (Procedure 1-19)|
Wireless Communication Device Allowance Procedures (Procedure 4-5)
If you have any questions about UT Arlington Fiscal Procedure 4-26, Reimbursements and Payments Not for Travel and Not Requiring Purchase Orders, contact the following departments:
|Subject||Office Name||Telephone Number||Email/URL|
|All topics in Procedure||Procurement Services||(817) email@example.com|
|Website access||Administrative Information Management||(817) firstname.lastname@example.org|
Controlled Assets: Assets that do not meet the capitalization threshold but do qualify as property and must be secured and tracked due to the nature of the item. Controlled assets include non-consumable items having a value of $500.00 to $4,999.99 per unit, and firearms and computers regardless of value.
*DEFINE (Departmental Financial Information Network): The computerized accounting system used for processing payments.
Tangible Goods: Goods that have physical substance: anything other than real estate or money. Intangible goods, e.g. a checking account, lack this physical quality.
VP2: Service payment request or non-purchase order payment request in *DEFINE.
Director of Procurement Services or Designee
- Reviews and approves or denies requests for exceptions to this procedure
- Approves requests to exceptions to the procedure and emails the request to the Director of Procurement Services or designee
- Collects required supporting documentation and completes required paperwork for payments and reimbursements
- Provides handwritten approval of supporting documentation
- Approves VP2 documents
Office of Asset Management
- Ensures proper coding, tagging, and reporting of controlled assets
Section I. Reimbursements to Employees or Students
Reimbursements will be made to employees or students for approved purchases made on behalf of the University. These reimbursements are generated on a VP2 document in *DEFINE. Purchase orders are not used for these transactions.
Employees or students requesting reimbursement must provide the following supporting documentation:
An original receipt showing the date goods or services were received, a description, and the cost of the goods or services purchased along with any tax or tip is required.
An original receipt, fully itemized, is required for meal reimbursements.
If an original receipt is not available, an explanatory memo may be prepared and forwarded with the reimbursement documentation. This memo must be approved by the same individual who will approve the voucher (see Section I. E.)
If a memo cannot be obtained, notes on the electronic VP2 voucher or an email message from the individual approving the voucher will be accepted.
All meal and entertainment reimbursements require an Official Occasion Expense Form (Form 2-98). The form must be signed by the individual receiving reimbursement or by a department official when a purchase is made directly from a vendor. Meal reimbursements will comply with the following rules:
Alcohol cannot be purchased with funds generated from student tuition, fees or state appropriations.
The maximum amount that will be reimbursed per person per meal is $ 50, all inclusive. Sales tax and a maximum tip of 20% may be added to the $50 limit. This applies to individuals in travel status within the contiguous United States as well as those in the Metroplex entertaining guests.
Meals will not be reimbursed when only UT Arlington employees are in attendance, when in the Metroplex. Meals on campus are excluded and will be reimbursed.
Sales tax will be reimbursed when dining in a restaurant or for catering (pick-up and delivery). Tips up to a maximum of 20% may also be added.
All memberships, dues or subscriptions require documentation of a benefit to the University.
Sales tax will not be reimbursed for any purchases of tangible goods. A Texas Sales and Use Tax Exemption Certification (Form 2-5) must be presented to the vendor at point of sale.
Reimbursements cannot exceed $2,000.00 per receipt.
The purchase of furniture or equipment deemed to be controlled assets requires correct coding on the VP2 and timely notification to the Office of Asset Management. The State Comptroller requires agencies to report controlled assets to the State Property Accounting System.
The Office of Asset Management must be notified within 48 hours of the purchase of any controlled asset to ensure proper coding, tagging, and reporting. An Asset Information Form (Form 2-49) should be completed and faxed to the Office of Asset Management (Fax# 22199) with the invoice, sales receipt, or the packing slip.
Purchases for furniture or equipment that are controlled assets must be coded with the appropriate object code when the VP2 transaction for reimbursement is processed. All costs incurred (including freight, shipping, handling, etc.) are considered part of the total cost of the asset. Below is a list of the controlled assets and correct codes to be used when processing the VP2 document:
Controlled Property Items $500.00 to $4,999.99 Property Item Object Code stereo systems, cameras, video cameras, TVs, VCRs, camcorders, laserdisc players, data projectors 1837 printers 1847 museum artifacts 1856 Controlled Property Items At Any Unit Cost Property Item Object Code hand guns, rifles, machine guns, shotguns 1835 desktop CPU, portable CPU, laptops 1847
For further clarification please call the Office of Asset Management at extension 22191.
An individual receiving reimbursement or payment may not approve his/her own VP2 document. The following approval instructions for VP2 transactions must be followed when executive officers not on travel status are reimbursed for food and entertainment expense:
Individuals receiving reimbursement or payment will either forward the VP2 to their supervisor for approval (to do this, enter "FYA" on the action line of the VP2) or have their supervisor's handwritten approval on the supporting paperwork.
VP2 transactions for University officials are approved as follows:
The President's VP2 transactions will be approved by one of the following officials or their designees:
Provost and Vice President for Academic Affairs
Vice President for Administration and Campus Operations
Vice President for Business Affairs and Controller
The President or his designee will approve VP2 transactions for the following officials:
Provost and Vice President of Academic Affairs
Vice President for Administration and Campus Operations
Vice President for Business Affairs and Controller
Vice President for Information Technology & Chief Information Officer
Vice President for Development
Vice President for Communications
Director of Athletics
Vice President for Human Resources
Associate Vice President for Budget and Public Policy and Special Assistant to the President
Director of Internal Audit
- Executive Associate to the President
Executive Director - Fort Worth Center
- Director - Legislative Affairs
The authorized approver may either sign the paper document or approve the VP2. The authorized approver's signature must be on the documents forwarded to Accounts Payable for reimbursement.
The executive officer requesting reimbursement must also sign the Official Occasion Expense Form.
An executive officer designee(s) may not be the approver for the executive officer to whom he/she reports.
If the VP2 is being processed to pay for out-of-town registrations, the travel request number must be included on the VP2.
Employees may receive reimbursement checks by mail or by direct deposit.
Checks may be mailed to the home address of employees. Checks will not be mailed to a campus address except when requested by Bursar Services.
Employees wishing to receive reimbursement checks by direct deposit must have an online account set up prior to the preparation of the reimbursement voucher.
Employees who wish to establish an online account may do so by accessing UTDirect or log on to https://utdirect.utexas.edu. Select the "my job" tab, then select "paycheck profile" under "finances", then select "my bank info".
Employees needing assistance in setting up banking information for employee reimbursements may contact Accounting Services at extension #22276.
Employees who do not have online accounts but who wish to receive checks by direct deposit should complete a Check Distribution and Change of Address (Form 1-2), attach a voided check, and send the form and the check to the Office of Business Affairs and Controller.
Section II. Payments to Vendors
Payments made to vendors for products and services not processed with a purchase order are generated on a VP2 (non-PO) document in *DEFINE.
Payments to vendors require the following documentation:
An invoice showing the name of the company, the address for remittance, a description and the cost of goods or services, taxes charged (if any) and the amount due is required.
Payments for memberships, dues, or subscriptions require the documentation of a benefit to the University (the Central Library is exempt from this requirement).
For direct billing for meals/catering, please see Section I.A.2. above.
Checks are printed each Thursday and must be mailed to the business address for vendors.
Payments for the following goods or services are authorized to be paid with university funds but should not be processed with a purchase order. Note: To support audit requirements, departments must obtain adequate supporting documentation for these expenditures including the invoice, source of pricing (a copy of the web site or catalog page, etc.) as well as packing slips, or other documentation verifying receipt. Forward the documentation to Accounts Payable, Box 19135.
Central Library procurements for books, subscriptions, journals, etc.
Utilities - telephone, electric, gas and water
Filing fees for work to be performed on buildings, e.g. Texas Department of Health
Professional registration/license fees e.g. University Health Services physicians, safety employees
Payments made to grant subcontractors, i.e. accounts 26-xxx-xx61 to 26-xxxx-xx69
YWCA Child Development Center scholarships and reimbursements
Postal Services - permits, bulk rate fees and meter charges
Interagency payments for services (non-encumbrance)
Bus charters (for Athletics only)
Registration fees for conferences, seminars, and workshops
Umpires/officials fees for refereeing sporting events
Memberships in the name of the university or university department
Reimbursements to university employee(s)
Overnight hotel lodging paid on behalf of official university guests
Fees for performers and entertainers billed by a company and the associated Technical Rider Production Requirements
Meals in restaurants and catering expenses, pick-up or delivery (see Section I. A. 2. for rules)
Expenses related to hosting a conference (i.e. audio-visual equipment, room rental, booths, etc.)
Guest lecturers billed by a company
Subscriptions to periodicals, including electronic
Professional, consulting and/or temporary services from individuals; however, such services must be processed in accordance with W-4 Employee's Withholding Allowance Certificate (Form 1-19)
Advertisements, e.g. newspapers, radio, TV, billboards, periodicals, and associated services (requires submission of a copy of the ad or ad verbiage)
Miscellaneous fees, e.g. assessments, accreditations, royalties, copyrights, appraisals, training costs, and others as approved by Procurement Services
Publications and audio-visual materials (prepared materials only, not equipment, supplies, or printing)
Leases for office space and associated facility improvements/renovations
NOTE: Although a Purchase Order is not required, leases will be processed through Procurement Services to ensure compliance with UT System policy
Bottled water and/or soft drinks from Pepsi Bottling Group (Exclusive Pouring Rights Contract). Prior to placing an order, contact Procurement for the appropriate university account number.
Medical services for student athletes paid by the Athletics Department
Any item listed in Section II.D if an exception is granted
- Books and supplies purchased through UT Arlington Bookstore for scholarship recipients
- Division of Enterprise Development curriculum/course material development
Payments for the following goods and services are not authorized to be paid with university funds. To request an exception see Section IV, Exceptions to This Procedure. Purchase of these items made with approved exceptions should not be processed with a purchase order.
Sales taxes (see Section I, B.)
Gifts over $100
Gift certificates to non-UTA employees over $100: gift certificates for UTA employees may not be purchased regardless of the value. A Gift Certificate Expense Form (Form 4-16) must be filled out and submitted with the VP2 payment document.
Tours, golf tickets, sporting events, or movies, or laundry, except when acquired by the Athletics Department
Employee application fees
Student tuition, application fees, or other student expenses
University parking decal fees
Internet provider services
Wireless communication devices and service fees, i.e. cell phones, PDAs, iPhones, and wireless communication adapters/internet cards. Purchase of software applications for these devices and software applications for iPads and all SmartPhones is also prohibited. (See Wireless Communication Device Allowance Procedures (Procedure 4-5)
Purchasing food, coffee, cream, sugar and similar items employees or visitors would consume is prohibited from department account funded by state appropriations.
Section III. Entertainment Expenditures
Entertainment expenditures must comply with the University's policies requiring the expenditures to be related to one or more of the following purposes:
Recognition of academic achievement, athletic achievement, scholarship and/or service to the University
Promotion or communication of intellectual ideas and/or exchange of administrative and operational information on the University's programs or activities
Support of university-sponsored student events and activities
Recruitment of students, faculty, or staff
Assistance to the UT Board of Regents, accrediting agencies, officials from other institutions, etc.
Support of a university program in the Office of Enterprise Development
Section IV. Exceptions to This Procedure
The following instructions should be followed to request an exception to these procedures:
Each request should be in writing and should include detailed documentation as to why the exception should be granted and the benefit to the University if the exception is granted.
The approval of the department head should be obtained.
The approved request should be submitted by email to the Director of Procurement Services or designee.
Each request will be granted or denied based on the circumstances of the individual situation. The granting of a request does not alter the existing procedures.
Documentation will be maintained on the Office of Business Affairs and Controller on-line Policy Exceptions file.
Forms and Tools/Online Processes