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[ Disbursements - Accounts Payable ]

Guest Travel Reimbursements Guidelines

The Guest Travel Reimbursement (GTR) worksheet is to be used to support travel expense reimbursement for Penn guests (governed by Penn’s accountable plan/policy) and must be attached to the Non-PO Payment Request form on the Penn Marketplace. Penn guests receiving an honoraria or award (both tax-reportable and reported on the Non-PO Payment Request form) would also use this worksheet for any travel 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 Non-PO Payment Request form for guest travel reimbursement:

Invoice # = date of beginning of trip (ex: 070114)

Invoice Date = date of end of trip (ex: 070714)

Compensated individuals that are not employees and are identified as Independent Service Providers (ISP’s) or Limited Engagement that receive “reimbursement” payments from Penn in connection with services provided should not use the GTR worksheet for any agreed upon expense reimbursements. 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 expenses 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 or Limited Engagements are non-affiliates, but employees and students may also be classified as independent contractors or Limited Engagements if they perform non-employment-related services such as paid disc jockey services at a Penn event. Reimbursements to independent contractors or Limited Engagements 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 or Limited Engagements. The 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
5349 - Limited Engagement

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

Campus

Comptroller Spotlights

GL Object Codes FY2019
Concur Expense Type/Object Code Matrix (2019)
FY2018 Closing Instructions
FY18 Closing Calendar QRG
Guide to RCM Year-End Closing
RCM Year-End Closing Summary Template
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