Fiscal Operations Manual
Section 400: Expenditures
Effective: 01/01/2003
Revised: 1/10/2012

Use of a Departmental Procurement Card (see FIS 408-01 Procurement Cards) or OSU’s Auto Pay Vendors (see FIS 801-04 Auto Pays) are the preferred methods for OSU business related purchases. 

On the occasion when logistical reasons or extenuating circumstances occur that preclude the use of normal OSU purchasing processes or protocols and the unit does not have a petty cash fund (see FIS 1402-10 Petty Cash), employees may (with approval from their manager) make small purchases (normally less than $100) with personal funds and then subsequently be reimbursed by OSU. Also, see FIS 1106-04 Payment when Check Disbursed to Other than Vendor.  

The practice of personally paying for services and equipment directly by employees is strongly discouraged. Convenience and/or a lack of proper planning are not legitimate reasons to circumvent regular OSU purchasing channels.  In addition, using a personal credit card to make purchases with the intent of earning rewards program points and/or benefits is strictly prohibited. 

All reimbursements must be submitted for payment within 60 days of incurring the cost or within 60 days after the conclusion of the travel/field-work during which the expenditure was made and in the appropriate fiscal year for the expense so that the costs will be recorded appropriately for financial statement purposes. The fiscal year ends June 30^th.

Accordingly if the employee neglects to submit a reimbursement request within 60 days of the purchase date, a Memorandum of Understanding (MOU) must be signed by the employee to document their awareness and understanding of this policy.  The completed MOU must then be submitted with the request for reimbursement. Upon signing a MOU, if the employee again fails to submit a reimbursement within 60 days of a date of purchase during the following two year period, the reimbursement will be denied. 

Purchases that have been made with personal funds will be reimbursed by OSU when the following documentation is provided.

1. Copy of proof of payment by the employee.  This could be a cancelled check, copy of a credit card billing statement, or other receipt showing the person’s name.  If using a credit card statement or cancelled check, blacken out the card or checking account number.
2. Copy of invoice or internet order showing confirmation number, or other vendor document with full description of item purchased. Item purchased must be allowed by State of Oregon, OUS, and OSU regulations.
3. Original packing slip or other verification of receipt of goods.
4. University Business Purpose and physical location of the goods must be clearly stated on the Reimbursement Request.
5. Signature of employee claiming request.
6. Signature of authorized departmental approver other than requestor.   It is preferred to have Department or Unit Head signature. Rubber signature stamps are not allowed for this purpose.

The unit or Business Center prepares the personal reimbursement request documentation as noted above. If completed by the unit, this form is then sent to the appropriate Business Center for final review and processing.

Note: when using the Reimbursement Request form it is preferable to hold individual small receipts and submit as a larger amount as long as the submission is within 60 days of the earliest expense receipt.

Students and OSU volunteers should follow FIS 1402-02 Cash Out for policy and procedures for reimbursement of expenses up to $100.