Expense Reimbursement Policy


Willamette University requires employees to provide specific information on the travel and entertainment expenses prior to reimbursement to ensure good stewardship of University funds as well as to meet IRS requirements for expense reimbursement. IRS requirements exceed our own need of accountability so the policy is built to meet the IRS minimum requirements. The IRS requirements (under IRC 62(c) and Treas. Reg. 1.62-2) state that you need to satisfy a five part definition of an "accountable plan" for the reimbursement not to be considered taxable income to the employee. To provide "adequate records" and to satisfy the "accountable plan" requirements, the following information must be provided.

For travel expenses incurred away from home, the traveler must record and provide:

  1. The cost of each expenditure for transportation, meals, and lodging including incidentals and the related original receipts.
  2. The date of departure and return, and the total number of days spent away from home on business purposes.
  3. The destination or location of travel.
  4. The business purpose of the travel.
  5. Person(s) entertained and the business relationship of the person(s) entertained.

The "adequate record" information should be recorded on an expense reimbursement request form (please see the form located at the Campus Use Form website for an example: http://www.willamette.edu/local/forms/index.

To be reimbursed for expenses that have not been directly billed to the University, upon return from a trip, a completed expense reimbursement form with the original receipts, must be submitted to the Accounting Office along with the approval of the department head. If the traveler is the department head, his or her supervisor (or the supervisor's designee) must approve the reimbursement request. Supervisors and department heads (or designees) approving these expenses attest to the business purpose of the entertainment or travel as well as the propriety and reasonableness of the expenses. Supervisors and department heads will also be verifying that the expense reimbursement request is properly documented. All requests that are not properly documented will be returned to the originator of the request.

Receipt Requirements

Only expenses actually incurred are reimbursed. Original receipts are required for all expenses. Reproduced copies are not acceptable. If a transaction is under $30 and a receipt is difficult to obtain, it is allowable to document the expense by explaining what the expense was for in your reimbursement voucher and note the lack of receipt.

No matter what form you choose to request reimbursement, detailed receipts must accompany your request. (Receipts should be detailed vendor receipts rather than the more general charge transaction slips.)


Accounts Payable is located in the University Services Building, 240 Cottage Street. Phone # 503-370-6104.