3024.7 How to Process an Expense Reimbursement not in Compliance with the University’s Accountable Plan Procedure

How to Process an Expense Reimbursement not in Compliance with the University’s Accountable Plan Procedure
Procedure #3024.7
Rev.: 1
Effective Date: May 8, 2017

Related Policy: UW-3024 Expense Reimbursement Policy
Functional Owner: Accounting Services, Division of Business Services
Contact: Expense Reimbursement Program Manager – Allie Demet, expensereimbursement@bussvc.wisc.edu, (608) 263-3525


I. Procedure statement
II. Who is affected by this procedure
III. Procedure
IV. Contact roles and responsibilities
V. Definitions
VI. Related references
VII. Revisions

I. Procedure statement

All expense reimbursements must be submitted within 90 days. Divisional approving authorities can approve payments submitted after 90 days by attaching a signed approval form to the expense reimbursement. Upon approval, these expense reimbursements are reviewed by Accounting Services and reported as taxable income to the recipient unless the documented circumstances surrounding the expense reimbursement made timely submission impossible.

II. Who is affected by this procedure

Employees who seek reimbursement for out-of-pocket or Corporate Card expenses; alternates who prepare expense reimbursements in eReimbursement; Approvers and Auditors; Divisional Business Officers and others who have approval authority.

III.   Procedure

A. Expense report submission

  1. Employees submit non-compliant Expense Reimbursements the same way as compliant Expense Reimbursements.
  2. E-Reimbursement requires a note justifying each expense line that is over 90 days old.

B. Accountable plan exception request form

For extenuating circumstances, Deans, Divisional Dean’s Office Directors, or Divisional Business Office Leadership have the authority to grant exceptions for employees to allow for expense reimbursement, under the Accountable Plan, if Expense Reimbursements are submitted later than 90 days. Extenuating circumstances for employees may be defined as a serious illness or other unforeseen emergency out of the control of the employee. Employee negligence is not considered an extenuating circumstance. Employees are not entitled to reimbursement after 90 days.  Reimbursements requests should be denied without documented extenuating circumstances.

  1. The Accountable Plan Exception Request form must be signed by the claimant and divisional leadership.
  2. The form must be electronically attached to the Expense Reimbursement.

C. Accounting Services’ review

  1. Once fully approved, all Expense Reimbursements submitted after 90 days get reviewed by Accounting Services.
  2. All non-compliant Expense Reimbursements are reported as taxable income to the recipient unless circumstances surrounding the Expense Reimbursement made timely submission impossible. Extenuating circumstances must be documented to the extent possible.

D. Non-employees

Expense Reimbursements cannot be submitted for non-employees after 90 days. These payments must be processed on Payment to Individual Reports and will be taxable to the recipients.

IV. Contact roles and responsibilities

  • Traveler (employee)/claimant: responsible for submitting Expense Reimbursements in a timely fashion.
  • Dean’s/Divisional Business Office Leadership: responsible for approving or denying non-compliant reimbursement requests.

V. Definitions

  • eReimbursement: the web-based expense reimbursement submission and review tool.
  • Expense reimbursement: an Expense Report seeking reimbursement for out-of-pocket expenses.

VI. Related references

VII.  Revisions

Procedure Number 3024.7
Date Approved May 8, 2017
Revision Dates Jan. 19, 2021 – Updated Procedure Number to 3024.7 from 320.7