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[ Disbursements - Accounts Payable ]

Guest Travel Reimbursements Guidelines

The Guest Travel Reimbursement (GTR) worksheet was implemented in July 2014 replacing the C-1 T&E form. See below for guidance on non-affiliate reimbursements.

A. GTR Worksheet (http://www.finance.upenn.edu/comptroller/Forms/#Accounts_Payable): This worksheet is to be used to support travel expense reimbursement for non-compensated Penn guests (governed by Penn’s accountable plan/policy), and must be attached to a PDA-NA or PDA-F form. Although the T&E is not tax reportable, Penn guests receiving an honoraria or award (both tax reportable and reported on the PDA form) would also use this worksheet for any T&E reimbursements. Object codes 5206 Non-employee domestic travel and 5207 Non-employee foreign travel should be used for guests’ domestic and foreign travel reimbursements, respectively. Invoice numbering/dating on the PDA form for guest travel reimbursement will remain the same, invoice # = date of beginning the trip, invoice date = date of end of trip (e.g., 070114 and 070714).

Starting in July 2014 C-1 forms will be phased out. After September 30th we will no longer accept them.

B. Payments to compensated individuals other than employees (i,e., independent contractors) for “reimbursements” from Penn in connection with services provided should not use the GTR worksheet for any agreed upon expense reimbursement. These should be reflected within their fee structure. All such payments should be coded to the appropriate tax reportable object codes (see below, all to be reported on their 1099).

Travel expense or other reimbursements to individuals other than guests, employees and students (i.e., independent contractor) are not governed by Penn’s accountable plan/policy. Accordingly this worksheet cannot be used to support these payments.

Independent Contractors
As a general rule independent contractors are non-affiliates. Employees/students may also be independent contractors if they perform non-employment related services such as paid disc jockey services at a Penn event or earn royalty fees.

Reimbursements to independent contractors are tax reportable as a component of fees paid for services performed.

Proper use of object codes is necessary to ensure proper tax reporting for independent contractors. These following codes should be used where applicable.

MISC1
5250 – External Rentals/leases of facilities
5252 – Rentals/leases of computer and peripherals
5254 – Rentals/leases of other capital equipment

MISC2
4910 – Royalties from Technology Transfer
4918 – Royalty Internal Distribution
4919 – Royalty External Distribution

MISC3
5314 – Honorarium
5316 – Human Subject Payments
5344 – Prizes & Awards
5345 – Expense Reimbursement – Non-accountable plan

MISC6
5325 – Benefit Carrier Payments

MISC7
5275 – Photographic & Illustrative Services
5300 – Accounting & Audit Services
5301 – Legal Services
5302 – Management Consulting Services
5303 – Training & Staff Development Services
5306 – Computer Consulting Services
5313 – Lecture Fees
5319 – Other Professional Services
5339 – Other Services
1930 – Architectural/Engineering Fees
1931 – Architect/Construction Contingency
1933 – Consultants
1934 – Consultants – Landscape Allowance
1935 – Consultants

MISC14
5315 – Legal Settlement Fees

A slide deck is attached to assist with properly identifying non-affiliate procurement and related payments and the processes to be followed.

Campus

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GL Object Codes FY2018
Concur Expense Type/Object Code Matrix (2018)
FY2017 Closing Instructions
FY17 Closing Calendar QRG
Guide to Year-End Closing
School Closing Summary Template
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