This document describes the limited circumstances under which a traveler may obtain travel and entertainment (T&E) related funds to be used in the future for special projects or programs (called a T&E Project/Program Advance) and the related documentation and reconciliation requirements that must be strictly followed. Documentation and reconciliation requirements and related timelines have been designed to meet IRS Accountable Plan rules (See Policy 2351 for more information). While the rules are too voluminous and complex to detail, the IRS requires an employer to establish and consistently administer an "accountable plan."
June, 2020Responsible Office
This policy applies to all faculty, staff, students, and postdocs traveling and entertaining on behalf of the University and seeking a program advance for related expenses from the University regardless of the funding source.
Travelers may request travel advances only when circumstances are such that other payment options (see Policy 2367 for more information) are not feasible.
Travelers must document in writing the extenuating circumstances that preclude the use of other payment options and obtain approval from the designated approval level.
As a general rule, travelers must document the business use of any advanced funds via the Concur-TEM system and return any excess funds received within ten (10) days of the end date of the business activity.
Approvers perform a critical control function for the University. Collectively, approvers ensure that travel advances are appropriately funded, compliant with policy and are associated with activities that have a valid and necessary business purpose. Designated approvers should assist the employee or student as necessary with understanding applicable policies and compliance requirements.
The Concur-TEM system defines three approver roles for travel advance review and approval. Travel advances must be approved by a minimum of two approvers, and at least one approver must not be a subordinate to the traveler. Schools and Centers may add additional requirements or approvers as needed.
The Concur-TEM system approver roles and corresponding responsibilities are defined as follows:
Travel advances are advances that are issued in conjunction with international projects or programs that are longer than one (1) month in duration and include costs beyond the realm of normal travel and entertainment.