Objectives 

1.      To ensure expense procedures are in accordance with management’s criteria. 

2.      To ensure that all government and IRS guidelines are followed. 

3.      To ensure that all employees are aware of the procedures. 

4.      To ensure that an “accountable” plan is maintained. 

Overview 

Employee expenses can be generated from a variety of sources such as continuing education, training, travel, administrative travel, purchase of clinic supplies or equipment, etc.  Management retains the discretion to set policies regarding conference and travel time and expense allotments.  These issues are addressed in the Personnel Manual.  NUIHC does have an “accountable” employee business expense plan, i.e. NUIHC only reimburses employees for substantiated business expenses.  This section also covers any expenses incurred by Board of Directors members. 

Procedures 

A.     The employee must have their supervisor’s approval before incurring the expense.  Advances will be made if requested. 

B.     Before the expense has been incurred by the employee, the expense must be substantiated in writing (via the Employee Expense voucher form) indicating the date, place and purpose of the expense.  No expenses, except mileage and per diem, will be paid without a receipt.  Substantiation is to be made within 60 days after the expense is incurred. 

C.     The employee and the supervisor must sign the employee expense voucher.  The voucher is then given to the Finance Manager for processing with accounts payable. 

D.     Mileage will be reimbursed at a level less than or equal to the IRS approved rate.  This amount may change annually.  

E.      Corporate credit cards are issued to the Executive Director only for business travel and expenses.  Credit card expenses are to be submitted with an employee expense voucher as detailed above. 

F.      The credit card receipt and any other supporting documentation to be attached to the expense voucher.  The Finance Manager will reconcile the monthly credit card statement to the receipts and will follow up on any receipts not received to ensure the accuracy of the statement.