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Travel & Expense

DU ACCOUNTABLE PLAN

In accordance with the IRS regulations, the University has an accountable plan that allows it to reimburse employees for authorized business expenses with no impact on taxable compensation.  The accountable plan rules apply to all payments (including P-Card transactions), reimbursements, or advances for authorized business expenses both travel and non-travel related. The IRS outlines accountable-plan rules as follows:

To be an accountable plan, your employer's reimbursement or allowance arrangement must include all of the following rules.

  1. Your expenses must have a business connection—that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer.
  2. You must adequately account to your employer for these expenses within a reasonable period of time. You must return any excess reimbursement or allowance within a reasonable period of time.
  3. Expense reimbursements shall be made within 10 business days of the date the expense was incurred or after the date travel was completed if the reimbursement is travel related. Expenses submitted more than 90 days after being incurred will be reported as additional income to the employee, per IRS guidelines.

The University's Travel Policy authorizes reimbursements for necessary and reasonable expenses incurred when traveling on official University business. Travelers are expected to operate in the best interest of the University at all times, and to use the most cost effective means of travel consistent with the work assignment. 

TRAVEL ADVANCES

A P-Card is the preferred method for travel payments. If a P-Card does not cover specific expenses, a travel advance can be requested. A Travel Advance Request can be requested through the Request module in Pioneer Travel and Expense (Concur).

Travelers must clear the travel advance by submitting an expense report in Pioneer Travel and Expense within 30 days of their return to campus. All unused funds must be repaid to DU via payroll deduction. Failure to clear travel advances promptly may result in a payroll deduction for employees.

Travel Reimbursements
All travel expenses for faculty and staff will be requested using Pioneer Travel and Expense. All requests for reimbursement shall be made within 10 business days after the date travel was completed.

If original receipts are not available, government supplied per diem rates may be used for meals and incidentals. A combination of per diem rates and receipts cannot be used in the same day.

 

Pioneer Travel and Expense can be found in PioneerWeb at: Employee Tab > Administrative Processes > Pioneer Travel and Expense.

Expense Reimbursements

Reimbursements are costs incurred by individuals making purchases on behalf of the University. Most reimbursements can be avoided by using P-Cards or purchase orders for purchases over $5,000. Reimbursement requests are processed through Pioneer Travel and Expense. Receipts are required for all amounts listed on the request except mileage.

All requests for reimbursement shall be made within 10 business days of the date the expense was incurred or the date travel was completed if the reimbursement is travel related. Expenses submitted more than 90 days after being incurred will be reported as additional income to the employee, per IRS guidelines.

Employees can elect to have expense reimbursements and Travel Advances direct deposited to their bank account to avoid the delay of having a check processed and mailed to them. Sign up for direct deposit in PioneerWeb at: Employee Tab > My Resources > Employee Resources > Expense Reimbursement Direct Deposit. Please note that this is not the same process as signing up for Payroll Direct Deposit.