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Section 7: Reimbursements to USU Employees

This section defines standards and requirements relating to the reimbursements to USU employees for expenditures of University funds for business expenses. It is binding for all University employees, University colleges, departments, and units. This rule does not govern expenditures or personal reimbursements related to University Travel. Please refer to University Travel Policy 515 if a travel question arises.

(1) Generally, standard procurement methods will produce the most efficient, effective, and least costly expenditure outlay to the University. Such standard procurement methods help the University maximize the cost benefit of negotiated contracts, realize institutional efficiencies in payment methods, and avoid unnecessary payment of sales tax.

(2) USU prohibits expenditures for personal benefit or purposes other than the benefit of the University.

(3) Prior to processing payment, authorized University employees ensure expenditures and reimbursements are adequately documented and approved.

(4) Expenditure or reimbursement payments may be refused if in violation of this rule or if deemed to not meet University normal course of business requirements.

(5) To strengthen internal controls, departments working with Business Services Financial Officers may develop guidance that exceed these published requirements.

(6) In unusual circumstances, additional payment or reimbursement justification or documentation that exceeds published requirements may be necessary.

(1) The University discourages use of individuals’ personal funds as a procurement method, and such funds should be used only when other, more efficient or less costly procurement methods are unavailable at time of purchase.

(2) Even though use of personal funds with the expectation of subsequent reimbursement from the University is NOT a standard procurement method, it is not prohibited and may be necessary in certain situations, based on the facts and circumstances surrounding the purchase event.

(3) Requests for reimbursement should be made on a timely basis, generally, within 30 days of purchase.

(4) The University is exempt from Utah sales tax when purchases are made directly with University funds. Normally, such methods of procurement are deemed more efficient or a better use of University resources than processing a reimbursement request, especially where sales tax may be avoided. For this reason, reimbursement requests require approval from the director, Department Head or their designee, and review by the Business Services Financial Officer of the unit.

(5) Utah State law prohibits individuals from using the University’s Sales Tax Exemption certificate when using their own personal funds - including University related expenditures.

(6) Reimbursements for goods and/or services are subject to all procurement policies and rules contained herein.