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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. Every effort should be made to submit your expenses for reimbursement as soon as possible after incurring the costs in order to eliminate any confusion that might occur due to invalid account numbers, unavailable funds, reporting periods, or IRS regulations.

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 3.119. 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
    All staff and student business-related air travel must be arranged through Concur, Anthony Travel or Corporate Travel Planners (our current university travel contractors). Airfare will be coach class unless Travel Management has granted an approved exception request. Non-staff business-related air travel can also be arranged through our current university travel contractors. 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. Non-staff/student airfare must be reimbursed at the coach class rate unless Travel Management has granted an approved exception request, trip completion and an RTA are required. The reimbursement for commercial air transportation may not exceed the cost of the lowest available airfare. First class, business class or other premium class airfare will only be reimbursed at the coach class rate, unless Travel Management Services has issued an approved exception request.
  • Business Mileage
    The mileage reimbursement rate for privately owned vehicles when travel occurs on or after Jan. 1, 2014 is .56 cents per mile. The mileage reimbursement rate for travel prior to Jan. 1, 2014 is 56.5 cents per mile. Employees may calculate the number of miles traveled by submitting odometer beginning and ending readings (not trip readings), or a MapQuest website submission. Mileage is calculated to one tenth of a mile. For employee relocation mileage rates, please see below in the Employee Moving Expenses Reimbursement.
  • 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 on a separate voucher. 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 by the U.S. General Services Administration federal per diem tables. Reimbursements for travel to a Texas city for any county not listed in the federal rate tables are limited to actual expenses not to exceed $123, of which meals can be up to $46 per day, instead of the federal default rate total of $109.
    2. Local Accounts
    3. 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 U.S. General Services Administration federal per diem tables.
    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. University contracted rates and direct billing are available for business related car rental, contact Cynthia Roberts (croberts@law.utexas.edu) for direct billing instructions.
  • 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.
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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 reeipts required.
  • Reimbursement requests must be submitted on the School of Law Voucher form.
  • January, 1,2013 moving mileage rate is 24 cents per mile.
  • IRS announcement on 2013 standard mileage rates can be found on their website.
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Entertainment Reimbursement

  • Reimbursement requests must be submitted on the School of Law Voucher form accompanied by the Official Occasion Expense Form (must include number of attendees), which is used to provide information 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 payee for review by UT accounting.

    All other consumable and non-consumable items, such as those purchased from grocery or department stores, must be itemized without exception.
  • Receipts over 60 days old. Due to Internal Revenue Service (IRS) regulations and the Safe Harbor rules, expenses older than 60 days require a written explanation signed by the payee as to the reasons for the lateness. These late reimbursement requests will also require additional levels of approval and may even run the risk of being disallowed entirely or reported as taxable income to the payee.
  • 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.
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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.
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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.

Payments to vendor requirements

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
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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

Receipts over 60 days old. Due to Internal Revenue Service (IRS) regulations and the Safe Harbor rules, expenses older than 60 days require a written explanation signed by the payee as to the reasons for the lateness. These late reimbursement requests will also require additional levels of approval and may even run the risk of being disallowed entirely or reported as taxable income to the payee. Every effort should be made to submit your expenses for reimbursement as soon as possible after incurring the costs in order to eliminate any confusion that might occur due to invalid account numbers, unavailable funds, reporting periods, or IRS regulations.

Office 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. Please allow 24 hours for the processing of a supply order. If supplies are needed immediately for an emergency, contact Wade Classen before making a purchase to ensure compliance.
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