411-08: Receipt Requirements
Fiscal Operations Manual
Section 411: Travel
Expenditures requiring receipts need to be substantiated by original valid receipts provided by the vendor detailing the goods or services received. If this information is not printed clearly on the receipt, and in those rare instances when a receipt has been lost or destroyed, an affidavit signed by the claimant and the unit head providing the vendor’s name and address, an itemization of the purchase, and a disclaimer that no alcohol was purchased can be substituted. The affidavit should be used only in rare circumstances. Since credit card charge slips and credit card statements provide proof of payment, but do not normally provide an itemization of the expense, they cannot be accepted as a valid receipt. Small receipts should be taped (not stapled) to a larger piece of paper.
Non-Travel Related Expenses - Any expenses claimed for non-travel related purchases (supplies) must be accompanied by a receipt regardless of the dollar amount. The approporiate 20xxx account code must be used for this part of the reimbursement.
Miscellaneous Travel Expenses -The following miscellaneous travel expenses do not require receipts. However they must be itemized on the Travel Reimbursement Request form.
- Meals and incidental expenses claimed at per diem rates
- Lodging claimed at per diem rates
- Commercial ground transportation (taxi, airport shuttle, tolls) under $75.00
- Miscellaneous travel expenses under $25.00
International travel expenses - International travel expenses must be converted to U.S. Dollars (USD). Include proof of the currency exchange rate.
See Grant, Contract and Gift Accounting (GCG) Policies and Procedures Manual for receipt requirements for grant funds.