Office of Accounting — Accounting Help

All payments that are to be made through the School of Law Accounting Office must be initiated using the School of Law Voucher form. See requirements for reimbursement from receipt. See requirements for non-professional services payment to vendor.

All requests for supplies, equipment and printing must be submitted through the School of Law Purchasing System.Ordering supplies through the purchasing system assures compliance with a University supply contract which requires 100% compliance by the campus community. Ordering equipment and printing through the purchasing system assures compliance with state and university regulations. Software and hardware must be ordered by pro-card or a university purchase order and approved by Law Technology Services (LTS).

All deposits must be accompanied by the School of Law Deposit Worksheet. Deposits of gifts and donations should be brought to TNH 2.118. All other deposits should be brought to the School of Law Accounting Office TNH 4.105. See deposit instructions.

All contracts must be reviewed and signed by the Dean's Office. Only an individual with a written delegation of authority from the President of UT Austin may execute and deliver contracts on behalf of the University and/or the School of Law. This includes Student Organizations and Journals.

Employee Travel Reimbursement

• Persons can only be reimbursed for his or her own expenditures, not for expenditures incurred by other individuals.
• All travel must be approved by the Dean's Office prior to departure date.
  Use the Request for Travel (RTA) form to obtain approval. Travel reservations can be made through one of The University's travel agents approved by Travel Management Services. Check travel agent service fees.
  
  
• All employee travel reimbursement requests must be submitted on the School of Law Voucher form within 60 days of incurring an expense. Failure to do so may result in the reimbursement being disallowed or reported as taxable income. The Travel Expense Report will assist in the preparation of travel expense reimbursement requests. Although it is not required for processing of travel reimbursements, if you would like to use it, please complete, print, attach to completed School of Law Voucher form and submit, along with original itemized paid receipts, to the School of Law Accounting Office. See additional requirements for reimbursement from receipt.
  
  
• Airfare
  The reimbursement for commercial air transportation may not exceed the cost of the lowest available airfare. First class or business class airfare will only be reimbursed at the coach class rate, unless it was the only available airfare or a medical necessity. Tickets purchased by the traveler will not be reimbursed until the trip is complete. Receipts are required for reimbursement. Tickets purchased through one of The University's travel agents will be billed directly to the Law School, if the RTA was approved prior to the issuance of the tickets; therefore, no out of pocket expenses would be incurred by the traveler for the tickets. Check travel agent service fees.
  
  
• Mileage
  The mileage reimbursement rate for privately owned vehicles when travel occurs on or after January 1, 2009 is 55 cents per mile. The mileage reimbursement rate for travel occurring July 1, 2008 through December 31, 2008 is 58.5 cents per mile. The mileage distance between cities and reimbursement rate is determined by The Official State Mileage Guide.
  
  
• Meals
  Reimbursable amount based on if account follows state or local rules. Original itemized receipts required. Overnight stay required. Alcoholic beverages are not a reimbursable expense. Only meals for traveler allowed. If paying meals for someone in addition to traveler, reimbursement request must be made through the Entertainment Reimbursement process. See information below for reimbursable limits.
  
  
• Hotels
  Reimbursable amount based on if account follows state or local rules. Original itemized receipts required. See information below for reimbursable limits. State of Texas occupancy taxes are not allowed and will not be reimbursed. A completed tax exempt form must be presented to the hotel at check in. City occupancy or other local municipal hotel room/bed taxes are allowed. State contracted rates are available for car rental and hotel rooms.
  
  
• Overnight Travel in Texas (Meals and hotels)
  
  1. State Accounts
     State accounts and state-funded 18 and 26 accounts are limited to actual meal expenses not to exceed $36 per day and actual lodging expenses not to exceed $85 per day.
     
     
  2. Local Accounts
     Local accounts are limited to a combination of actual meal and lodging expenses not to exceed $220 per day. If meal expenses exceed $41 per day, receipts and a written explanation will be required.
• Overnight Travel Outside Texas but in Continental U.S.
  
  1. State Accounts
     State accounts and state-funded 18 and 26 accounts are limited by the Federal Travel Regulation. The rates may be found in *DEFINE using the GG1 command. These rates are updated each October 1, when the federal government announces their updated rates.
  2. Local Accounts
     Local accounts are limited to a combination of actual meal and lodging expenses not to exceed $325 per day. If meal expenses exceed $41 per day, receipts and an explanation will be required.
• Travel Outside Continental U.S.
  
  Reimbursement for meals and lodging is limited to the actual expenses not to exceed $350 per day. If meal expenses exceed $41 per day, receipts are required with a written explanation.
  
  Voucher Requirements:
  • If travel is to a foreign country, expenses must be converted to U.S. dollars. The voucher must specify the exchange rate used.
  • If required, a copy of the approved Request for President's Approval form must be attached to the voucher.
• Taxi
  No receipt required if traveling within a city. If used for travel between cities receipts are required.
  
  
• Rented Vehicle
  Original itemized receipts required. Charges for liability insurance supplements, personal accident insurance, safe trip insurance and personal effects insurance are not reimbursable. A collision damage waiver or a loss damage waiver is reimbursable, unless the waiver is included in the contracted rental rate. State contracted rates are available for car rental.
  
  
• Conference Registration Fees
  Reimbursable with paid receipt only after conference is complete. May be paid in advance directly to the conference by the Accounting Office. Use the School of Law Voucher form to request conference registration fee payment.
  
  
• The University's travel policies are detailed in the Handbook of Business Procedures, Part 11.

Employee Moving Expenses Reimbursement

• Moving expenses may be reimbursed in accordance with the Internal Revenue Service. See IRS Publication 521 for questions on taxable and reimbursable “Moving Expenses”. If you need clarification on any topics, please contact UT Payroll at 471-5271 or e-mail pr.prpostman@austin.utexas.edu
• Original itemized receipts required.
• Reimbursement requests must be submitted on the School of Law Voucher form.
  
  

Entertainment Reimbursement

• Reimbursement requests must be submitted on the School of Law Voucher form accompanied by the Occasion Expense Form, which is used to provide information that is required by the IRS, to prevent this payment from being reported as taxable income.
• Original itemized paid receipt required. An "itemized" receipt is required for meals, and receipt must include the number of attendees. If itemized receipt is not available, a statement must be included and signed by the employee.
  
  All other consumable and non-consumable items, such as those purchased from grocery or department stores, must be itemized without exception.
• PAYMENT REQUESTS TO VENDORS
  
  • Entertainment expenses (food, beverages, flowers, catering, invitations, related expenses for working business meetings, luncheons, dinners etc.) must have a services received date and complete signature on the invoice. See additional requirements for payment to vendor.

Equipment

• Must be ordered using the School of Law Purchasing System. Ordering supplies through the purchasing system assures compliance with a University supply contract which requires 100% compliance by the campus community. If supplies are needed immediately for an emergency, contact Wade Classen before making a purchase to ensure compliance. Computer equipment, software and printers must be reviewed and approved by the
  Law Technology Services (LTS) department.

Non-Employee Reimbursement/Payment

Persons can only be reimbursed for his or her own expenditures, not for expenditures incurred by other individuals. The University's travel policies are detailed in the Handbook of Business Procedures, Part 11.

• Travel
  All travel must be approved by the Dean's Office prior to departure date. Use the Request for Travel form to obtain approval. Travel reservations may be made through one of The University's travel agents approved by Travel Management Services. Check travel agent service fees. Reimbursement requests must be submitted on the School of Law Voucher form. Original itemized receipts required. State Contract rates are available for Hotel rooms and Rental cars. The Travel Expense Report will assist in the preparation of travel expense reimbursement requests. Although it is not required for processing of travel reimbursements, if you would like to use it, please complete, print, attach to completed School of Law Voucher form and submit, along with original itemized receipts, to the School of Law Accounting Office. The first time an individual is paid a Payee Information Form (PIF) must be completed and submitted along with a copy of their photo ID to the School of Law Accounting Office. Persons can only be reimbursed for his or her own expenditures, not for expenditures incurred by other individuals.
• Honorarium/Services
  Must have prior approval from the Dean's Office. Submit an Authorization for Professional Services Form (APS) and the Employee/Independent Contractor Checklist to obtain approval and creation of electronic AIS (authorization for individual services) form. The first time an individual is paid a Payee Information Form (PIF) must be completed and submitted, along with a copy of their photo ID, to the School of Law Accounting Office. Reimbursement/Payment requests must be submitted on the School of Law Voucher form along with a copy of an approved AIS form. APS/AIS forms are valid for the fiscal year only and cannot cross fiscal years
• Payments to International Non-Employees

  Prior approval to obtain the services of an individual or partnership is required through an Authorization for Professional Services (APS) Form and Independent Contractor Checklist. A Payee Information Form (PIF) is also required to properly establish a vendor record for the payee. Once these forms have been completed, a payment voucher should be submitted to the Law School Accounting Office.

  The Office of Accounting is also responsible for year-end reporting of non-employee compensation required by the IRS on forms 1099 and 1042S (for Non U.S. citizens).

  • APS Procedures
  • Payments to International Non-Employees
  • J visitors – Departmental Checklist
  • B visitors – Departmental Checklist
  • B1/B2 – WB/WT Qualification Statement

Payments to vendor requirements

• Completed voucher
• Original invoice (a faxed invoice is acceptable, but must have a physical signature and the statement “only invoice received”
• Date goods/service were received
• Physical signature (not initials) of receipt
• Payment to an individual. The first time an individual is paid a Payee Information Form (PIF) must be submitted along with a copy of their photo ID to the School of Law Accounting Office
• Payment to an individual for services requires Authorization for Professional Services Form) and independent Employee/Independent Contractor Checklist)
• Payment to international non-employees may require additional forms

Printing

• Any printing job, no matter how small, is required by Article XVI of the Texas Constitution to be competitively bid. Use the School of Law Purchasing System for any printing.
• For Student Organizations/Journals Only
  Request for Using UT Trademarks
  Local Screen Printers for UT

Proof of Payment / Paid Receipt

The University accepts as proof of payment:

• Copies (front and back) of a cancelled check
• Copy of bank statement showing the check clearing the account
• Credit card statement showing the charge
• Paid receipt from the organization/vendor

Reimbursement from Receipt Requirements

• Completed voucher
• Original paid receipt (must include proof of payment)
• Date goods/service were received
• Physical signature (not initials) of receipt
• Additional requirements for employee travel reimbursement and non-employee travel reimbursement/payment

Supplies

• Must be ordered using the School of Law Purchasing System. Ordering supplies through the purchasing system assures compliance with a University supply contract which requires 100% compliance by the campus community. If supplies are needed immediately for an emergency, contact Wade Classen before making a purchase to ensure compliance.