University of Wisconsin-Madison

An outside individual who provides service to, or otherwise benefits the University, may be reimbursed for actual and necessary expenses incurred in connection with their duties or activities if:

1. Specifically authorized by statute or contractual agreement;
2. Determined by the Dean/Director that the service provided or benefit received is:

Individuals not employed by the University System or State government may be reimbursed for expenses if the University receives a benefit. If participation is mostly to influence University decisions for the benefit of other organizations, expenses are not reimbursable.

This policy applies to all sources of funding unless the terms of a specific gift or grant account authorizes an exception, which is not in disagreement with Wisconsin Statutes.

Outside individuals who provide services are ineligible for travel advances or corporate credit cards under any conditions.

Each Dean/Director's Office or Administrative Unit will be responsible for determining the reasonableness or maximum amount of the reimbursement and may establish additional written criteria, beyond this policy, for determining expenditure eligibility for reimbursement. All other travel requirements shall be pursuant to University/State employee travel guidelines.

The interpretation of our tax experts of IRS rules is that in order to accept a reimbursement request without receipts from a non-employee requires

1. charging the reimbursement to account code 2620, or
2. meeting the requirements of the employee accountable plan.

"Accountable Plan" is defined as the University of Wisconsin System Travel Regulations found at http://www.uwsa.edu/fadmin/fppp/fppp36.htm

To fit under the plan (or be non-taxable) the non-employee has to provide documentation to the level of detail required of employees on a Payment to Individual Report Form and code the reimbursement to account code 2162. You may use the travel supplement page of the PIR form to record travel expenditures.