CHAPTER 2: DISBURSEMENTS

Policy 2-1
PROPRIETY OF EXPENDITURES
Al expenditures by the University shal be made for official business purposes only and shall be
reasonable and necessary under the circumstances. Expenditures shal at all times be limited to
the amount of funds that have been budgeted or al ocated for such purposes.
The tests of propriety are used to evaluate whether or not an expenditure is an appropriate use
of University funds, regardless of the source. An expenditure of University funds will be
considered proper only if it meets all of the tests of propriety. The list below contains questions
designed to test the propriety of expenses by forming an evaluation framework.

Is this transaction:

i. For Official University Business?
ii. In the best interest of the University?
iii. The most effective way to accomplish Official University Business?
iv. Without the expense, would programmatic objectives be difficult or otherwise more
costly to achieve or would the impact, level, or quality of the achievement be reduced?
v. In compliance with applicable policies, laws, regulations and rules; and contracts, grants,
and donor restrictions including having the required approvals and authorizations by the
appropriate individuals?
vi. Within the available resources of the responsible unit, taking into consideration all
outstanding commitments and encumbrances?
vii. Directly beneficial to the responsible unit where it is being charged?
vii . Reasonable? – (The quantity and quality of goods or services being purchased are
sufficient to meet the University’s identified need without exceeding it); and
ix. In compliance with University conflict of interest provisions? – (Does an Employee derive
private gain, or appear to derive private gain, as a result of the transaction? If yes, then
the transaction violates the conflict of interest provisions in the faculty handbook or the
University Conflict of Interest policy.)

If any of the above questions receives a “no” response then the transaction is not appropriate
for University funds. Evaluating the propriety of University expenses requires exercising a high
degree of judgment and discernment.
The mere appearance of impropriety with a sensitive purchase may be just as serious and
damaging as the existence of actual impropriety. Reports of impropriety based on appearances
can undermine the public trust in our institution and its commitment to its educational mission.
Accordingly, apparent impropriety should be evaluated with the same vigor as actual
impropriety.
Fiscal Authority is the ultimate responsibility of the President, who may delegate that authority to
the Vice Presidents. Vice Presidents may further delegate this responsibility to department
heads, division directors, center and institute directors, for funds that they manage. Al fund
managers and those authorized to make expenditures are charged with management of funds
in compliance with this policy and all expenditures are expected to be consistent with the
operational needs of their respective units. Individual sensitive expenditures or a group of
sensitive expenditures for a single event exceeding $4,000 must be approved by the
appropriate Vice President or Provost. Appendix D includes examples of appropriate and
inappropriate expenditures under this Policy.


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Policy 2-2
COMMITMENT VOUCHERS
1. Use of Commitment Vouchers
2. Dollar Limits and Requirements
3. University Purchase Orders
4. University Contracts
5. After-the-Fact Purchases
6. Advance Payments
7. Emergencies
8. Vendor Agreements
9. Purchase Order Terms and Conditions
2.2.1 Use of Commitment Vouchers
The University shal not disburse funds unless a Commitment Voucher or small purchase
documentation supports the disbursement. With respect to proposed expenditures, the
University shal review the Commitment Voucher to ensure the:
 Expenditure is authorized by the appropriate departmental authorities and required
approvals have been received;
 Expenditure is reasonable and necessary;
 Prices or rates are fair and reasonable;
 Expenditure amount is within the available unencumbered balance;
 Requirements, respective performance obligations of the parties, and pricing are
adequately defined;
 Terms and conditions represent a commercial y reasonable allocation of risks
between the parties; and
 Voucher complies with applicable statutes, executive orders, University procedures,
and policies.
2.2.2 Dollar Limits and Requirements

[See Following Page for Table]





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2.2.2 Dollar Limits and Requirements
TYPE OF AGREEMENT DOLLAR LIMIT
REQUIREMENTS
Total value of the
commitment;
Multi-year commitments,
the total value is equal to
the sum of the
commitments for all
contract years.
Goods
$5,000 and less
Small Purchase Documentation,
including OneCard/Procurement
Card, or any Commitment Voucher
Goods
Above $5,000
PO or University Contract Create
Encumbrance
Services
$5,000 and less
Small Purchase Documentation or
any Commitment Voucher
Services
Above $5,000, but less than PO or University Contract Create
or equal to $100,000
Encumbrance
Services
Above $100,000
University Contract Create
Encumbrance

Capital Construction /
N/A
See Financial Policy 4-1
Control ed Maintenance
Professional Services
Any dol ar amount
University Contract
under C.R.S. §24-30-
1401, et seq., including
Create Encumbrance
architectural,
engineering, land
surveying, industrial
hygienist, and landscape
architect services
Real Property lease or
Any dol ar amount
University Contract
License of land,
buildings, or a portion
Create Encumbrance
thereof for term of more
than 30 days




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2.2.2.1 Protecting the University’s Interests. In addition to situations described in this
Policy, University Contracts shal be used if other Commitment Vouchers do not
adequately protect the University’s interests. Refer questions regarding the proper form
of Commitment Voucher to the AVP of Administration (Business Operations).
2.2.2.2 Exempt Disbursements. A Commitment Voucher is not required for the
following types of disbursements regardless of the amount of funds disbursed:
 Calculated payments required under a program within the University (e.g.,
formula distributions, other distributions required by regulatory or statutory
formulas);
 Copier rental agreements when the payment is based on cost per copy;
 Conference registrations;
 Insurance purchases;
 Internal services routinely provided by the University (e.g., internal printing or
copying services, legal services provided by University Counsel);
 Intra-Department purchases;
 Moving expenses reimbursed to Employees (Financial Policy 2-8);
 Payroll and related disbursements (withholding, authorized benefits, etc.);
 Postal and other delivery charges, including messenger fees;
 University program payments to or on behalf of individuals qualified for the
program’s benefits (e.g., financial aid or tuition assistance);
 Subscriptions for journals, informational publications, or similar materials
(electronic or hard copy) which do not include services;
 Utility hook ups and line extensions performed by a utility company;
 Water, gas, electric, and customary local and long-distance telephone services,
including pagers and cell phones, which are routinely purchased by the
University; and
 Other disbursements approved in writing by the Controller.
2.2.3 Purchase Orders
2.2.3.1 Standard Provisions. All Purchase Orders issued by the University shal
include the University’s standard Purchase Order Terms and Conditions.
2.2.3.2 Interagency Purchase Orders. In situations where the University is issuing a
Purchase Order to another Colorado State agency or institution of higher education, the
University may change or delete any standard provisions.
2.2.3.3 Revision of Standard Terms and Conditions. The University, when issuing a
Purchase Order to a Party other than another Colorado State agency or institution of
higher education, shal not change or delete the standard Purchase Order provisions
unless it obtains prior written approval from the Director of Business Operations, except
that:
No changes to the Public Contracts for Services or Public Contracts with
Natural Persons provisions may be made without legal review and written
approval by the AVP Administration (Business Operations.)
2.2.3.4 Services involving transfer of confidential information. All Purchase Orders
issued by the University that involve the transfer of or access to confidential electronic


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information shal comply with applicable University policies related to confidential
information and IT security and with applicable laws and regulations related to
confidential information.
2.2.4 University Contracts
The University shal use a University contract as the Commitment Voucher for all purchases
or leases of goods and services, as required under Financial Policy 3-1. University contracts
shal comply with requirements of Financial Policy 3-1.
2.2.5 After-the-Fact Purchases
2.2.5.1 Payment Prohibition. The University shal not make payments to a vendor when
an After-the-Fact Purchase has occurred, unless the Controller has ratified the After-the-
Fact Purchase.
2.2.5.2 Personal Liability. Under C.R.S. §24-30-202(3), any person(s) who knowingly
incurs, orders, or approves for an obligation or makes a payment that creates an After-
the-Fact Purchase may be personally liable for such obligation, unless the Controller
ratifies the After-the-Fact Purchase.
2.2.5.3 Internal Controls. The University shal maintain an adequate system of internal
controls to identify After-the-Fact Purchases, to prevent or minimize such violations, and
to implement the provisions of this section.
2.2.5.4 Ratification. The Control er, in their sole discretion, may ratify the expenditure or
obligation creating an After-the-Fact Purchase, if they find all of the following:
 The prices or rates are fair and reasonable;
 The amount of the expenditure is within the unencumbered balance;
 The University department provides a written explanation for why the After-the-
Fact Purchase occurred;
 The parties did not act in bad faith or in a fraudulent manner; and
 The violation is not repeated or part of a consistent pattern of After-the-Fact
Purchases.
2.2.6 Advance Payments
2.2.6.1 General Prohibition. University contracts and other Commitment Vouchers
shal not provide for Advance Payment for goods supplied and/or services performed or
for any other contractual obligation, except as permitted herein.
2.2.6.2 Waiver Process. The Controller may waive this requirement upon finding that
Advance Payment is an established industry standard and/or provides a benefit to the
University at least equal to the cost and risk of the Advance Payment.





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2.2.6.3 Exceptions - Prior Approval Not Required. Advance Payments for a period of
one year or less are permitted without prior approval of the Controller for the following:
 Advertising services and related goods;
 Charter Transportation;
 Construction permits;
 Federal grants awarded by the University to sub-grantees (in compliance with
Federal requirements);
 Overnight travel accommodations such as hotels, motels, etc.;
 Information Technology (IT) service agreements (including internet access,
systems and database access);
 Insurance premiums;
 Interagency Agreements;
 Licenses, including Licenses for software;
 Maintenance of office equipment or information technology (IT) (software and
hardware) and other maintenance agreements;
 Membership dues;
 Personal Property Lease Agreements or rentals;
 Post Office/Safety Deposit Box rentals;
 Professional services provided by expert witnesses hired for litigation purposes,
mediators, entertainers, and speakers;
 Real property leases, where the University is a tenant, and perpetual easements,
if the entire interest is purchased and all attendant rights are transferred upon
payment;
 Sponsored projects;
 Subscriptions for journals, informational publications or similar materials
(electronic or hard copy), which do not include services;
 Tuition, registration, and fees charged for trainings, classes, conferences, and
seminars;
 Utility hook ups and line extensions performed by a utility company; and
 Water rights purchases or temporary leases.
2.2.7 Emergencies
Disbursements for Emergency procurements may be made upon presentation of invoices,
receipts, or other statements describing goods or services purchased and the amount to be
paid. Goods and services necessary to respond to an Emergency may be procured
immediately, without issuing a Commitment Voucher or obtaining a written waiver from the
Director of Business Operations, where all of the following conditions are met:
i.
The nature of the threat requires an immediate response and there is insufficient
time to issue a Commitment Voucher;
ii.
The procurement is authorized by the Director of Business Operations;
iii.
The procurement is made with such competition as is practicable under the
circumstances;
iv.
A Commitment Voucher is executed as soon as possible to define future
performance obligations, if any, of the vendor and University, as required by these
Policies; and
v.
The department notifies the Director of Business Operations in writing, as soon as
possible, of the circumstances, goods and services purchased, and the dollar
amount of the commitment.


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2.2.8 Vendor Agreements
2.2.8.1 Prohibited Use. A Vendor Agreement shall not be used in lieu of a University
Purchase Order or contract, where one is required, absent the prior written approval of
the Director of Business Operations. A Vendor Agreement is not required where a
University Purchase Order or contract is not required, except as provided in this Policy.
2.2.8.2 Permitted Use. The Controller or the Director of Business Operations may
authorize the use of Vendor Agreements up to $5,000, if a University Contract or
Purchase Order is not required.
2.2.9 Purchase Order Terms and Conditions See Appendix B.

Policy 2-3
RECEIVING REPORTS
2.3.1 Purchase of Goods
For the purchase of goods that exceed $5,000, receiving reports, or other sufficient
documentation, shal be prepared for the goods received, showing actual quantities, any
unsatisfactory condition, and compliance with specifications, prior to processing a voucher for
payment.
2.3.2 Purchase of Services

For the purchase of services that exceed $5,000, the Approving Authority shal ensure that
the services provided were in accordance with terms and conditions of the commitment
voucher prior to approving and submitting the invoice for payment to the Controller’s Office.

Policy 2-4
PURCHASE DISCOUNTS
Payments shal be processed in a timely manner and made within the allowable discount period
to ensure the University takes advantage of purchase discounts.

Policy 2-5
INTEREST PAYMENTS ON DELINQUENT PAYABLES
The University shal process invoices and other notices of liability as efficiently as possible in
order to ensure payment in accordance with contractual or invoice terms, and in the absence of
such terms, as soon as possible, or in accordance with statutory provisions. A delinquent
payable may be assessed interest at the applicable statutory rate.
Al written contracts and Purchase Orders shal provide for a reasonable time of payment
considering the nature of the goods or services provided and review and approval required for
payment. If no time for payment has been provided for in writing, interest on the unpaid balance
may be calculated beginning with the forty-sixth (46) day after the liability for such payment
arises under this Financial Policy. Interest shal be assessed at the applicable statutory rate or
as stated in the contract or Purchase Order.
Payment of the interest liability incurred under this Financial Policy shal be processed on a
separate voucher. The voucher shal be supported by a written claim, prepared by the University


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or the vendor, referencing the delinquent payment, the number of days of interest to be paid,
and the applicable interest rate. Such claims may be modified by the University to adjust
payments to include such items as additional interest due for time required to process interest
payments.

Policy 2-6
OFFICIAL FUNCTIONS AND TRAINING FUNCTIONS
Expenditure of funds for Official Functions and Training Functions shal be limited to reasonable
and actual costs. The attendance of University Employees at Official Functions shal include
only those individuals necessary to, or directly related to, the purpose of the function. In order to
be paid, expenditures incurred for Official Functions must first receive prior approval by the
appropriate Approving Authority.

Policy 2-7
MISCELLANEOUS COMPENSATION AND OTHER BENEFITS
(PERQUISITES)
An Employee of the University shal not receive any type of benefit by virtue of their position
unless such benefit is provided as part of a University benefits program or under this Procedure.
No Employee shal have the authority to grant any Perquisites, nor shal any Employee receive
any Perquisite except as provided by State statute, State Personnel Rules, general University
benefits plans or programs, or under this Procedure. Monetary allowances shal not be given to
Employees in lieu of benefits, except as provided by statute, provided under a benefits plan of
the University, or approved by the Controller. Where University policies and State statutes
provide allowances for maintenance and ordinary expenses incurred in the performance of duty,
it is the responsibility of the Controller to establish specific expenses that are covered by the
allowance so that the same expenses are not also directly reimbursed.
1. Honoraria
2. Events Sponsored by the University
3. Meals
4. Temporary Housing Provided to Visitors and Guests
5. Uniforms and Maintenance of Uniforms
6. Authorized Commuting
7. Memberships
8. Exceptions to Policy
2.7.1 Honoraria

For a faculty Employee, the requirements outlined in Section 6 of the Faculty Handbook
shal be followed. A non-faculty Employee may earn an honorarium for a speaking
engagement that: is outside of the scope of the non-faculty Employee’s official duties and
working hours, is non-recurring, and is commensurate with the nature of the event and the
benefit to the external party making the payment. Honoraria may not be used to pay an
Employee for services of any type rendered to the University. An honorarium payment
made by an external party may be retained by the non-faculty Employee unless resources of
the University were used in preparing the presentation, event scheduling, etc., or the
engagement was during working hours and the non-faculty Employee did not take leave for
that time. In the latter case, the honorarium should be turned over to the Controller’s Office
for proper recording. Any travel expenses related to the engagement would then be valid
expenses for Reimbursement by the University.


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2.7.2
Events Sponsored by the University

The University may provide a reasonable discount to Employees for events such as sporting
events, seminars, instructional Courses, cultural events and the like, so long as the discount
is fair and equitable among Employees.
Generally, such discounts shal be offered on a first-come, first-served basis; except, the
University may reserve a specified and reasonable number of admissions to particular
events to be distributed on a targeted basis for the purpose of public relations, alumni
relations, or for the purpose of Student or Employee recruitment. The CFO must provide
prior approval in writing of all plans for discounted admissions.
2.7.3 Meals
Meals prepared at University dining facilities are primarily for the benefit of the Students
housed at these facilities; however, meals may be provided to University Employees working
at these facilities and guests visiting these facilities. When a meal is provided to University
Employees or guests, the amount charged for the meal shal at least recover the full cost of
the meal. If an Employee, is required to eat at a University facility for the convenience of the
University, the meal may be provided at no cost to the Employee; however, if a meal is
provided, the value of the meal shal not be reported as taxable income to the Employee.
2.7.4 Temporary Housing Provided to Visitors and Guests

Where space is available, temporary housing may be provided to visitors and guests of the
University in accordance with applicable University policy, if any. If the visitor or guest is to
be charged for the temporary housing, the charge shal be set at an amount that will recover
at least all direct and indirect costs, and be reasonable in comparison to the charge for
similar housing, if such housing is available.
2.7.5 Uniforms and Maintenance of Uniforms
Uniforms required to be worn by University Employees and the necessary maintenance of
these uniforms may be provided to the Employee by the University at no charge, at a
reduced charge, or through a uniform allowance.
2.7.6 Authorized Commuting

University-owned motor vehicles may be used for commuting. The Employee must provide
to their department head written justification for using a University-owned motor vehicle to
commute and obtain prior written authorization from the department head. Al approved use
of University-owned motor vehicles must be reported to the Controller by the department
head that authorized the use. Imputed income may be assessed and reported for the use of
a University-owned vehicle in accordance with applicable Internal Revenue Service Code
and regulations.
2.7.7 Memberships

The University may provide for memberships for Employees to professional organizations
related to their employment responsibilities. Unless recommended by the appropriate Vice
President/Provost and approved by the President, the University shal not provide individual


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memberships for Employees to social clubs, country clubs, or other non-professional
societies or clubs.
Policy 2-8
MOVING and RELOCATION ALLOWANCE

2.8.1 Background and Purpose

To specify the conditions under which the University may provide a moving and relocation
allowance to a newly hired Employee or to an existing Employee.
2.8.2 Policy
A new Employee is eligible for a moving and relocation allowance if the Employee’s offer
letter states that a moving and relocation allowance will be paid, the offer letter contains a
specified amount, and the criteria outlined in this policy is met.
An existing Employee may receive a moving and relocation allowance if the Employee’s
move is deemed to be for the benefit of the University and is pre-approved by the Provost or
the appropriate Vice President.
Any moving and relocation allowance paid pursuant to this policy wil be treated as non-
PERA eligible taxable wages and compensation paid to the Employee. Al appropriate
federal and state taxes wil be withheld at the time of payment.
If the Employee terminates their employment with the University within 12 months of
receiving a moving and relocation allowance, any such allowance received under this policy
shal be repaid to the University prior to the Employee receiving their final pay.
2.8.3 Criteria
The following criteria must be met in order for the new Employee to be eligible for a moving
and relocation allowance:
2.8.3.1 Distance Test
The University must be at least 50 miles farther from the former home than the old main
job location was from the former home. For example, if the Employee’s former home
was 35 miles from the Employee’s former job location, then the University, not the
Employee’s new home, must be at least 85 miles from the Employee’s former home.
2.8.4 Reimbursable Expenses

Reimbursement wil be made for the reasonable expenses, as determined by the
appropriate Mines’ Approving Authority, for:
2.8.4.1
Pre-move house hunting trips.
One pre-move house-hunting trip, limited to four days for airfare (or mileage if driving a
personal car), rental car and associated fuel charges, lodging, parking charges, and
meals for the Employee and the Employee’s spouse/partner. Pursuant to IRS
regulations, the reimbursement will be included as taxable income and appropriate taxes


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withheld. Meals for pre-house hunting trips wil be reimbursed based on the University’s
established per diem rates and are not reimbursed for actual costs of the meals.
2.8.4.2
Travel by car.
If the new Employee uses their personal car(s) to transport themselves, members of
household, or personal effects to the new home, Mines wil reimburse the following:
 The Mines’ standard mileage rate reimbursed for Employee travel; and
 Tolls and parking charges.
2.8.4.3
Household goods and personal effects.
The cost of:
 Packing, crating, and transporting household goods and personal effects and those
of the members of the household from the former home to the new home. For
purposes of moving expenses, the term “personal effects” includes, but is not limited
to, movable personal property that the Employee owns and frequently uses.
 Shipping two cars and household pets to the new home.
 Moving the household goods and personal effects from a place other than the former
home. The reimbursement is limited to the amount it would have cost to move them
from the former home.
2.8.4.4
Storage expenses.
The cost of storing and insuring household goods and personal effects within a period of
30 consecutive days after the day the items are moved from the former home and before
they are delivered to the new home.
2.8.4.5
Travel expenses.
The cost of transportation and lodging for the newly hired Employee and members of
newly hired Employee’s household while traveling form the former home to the new
home, this includes expenses for the day of arrival. If an Employee uses their personal
car to transport their self, members of household, or personal effects to the new home,
Mines wil reimburse the following:
 The Mines standard mileage rate reimbursed for Employee travel; and
 Tolls and parking charges.

The day of arrival is the day lodging is secure at the new place of residence, even if the
lodging is on a temporary basis. This can include any lodging expenses incurred in the
area of the former home within one day after the Employee could no longer live in the
former home because the furniture had been moved. The members of the household do
not have to travel together or at the same time. However, we wil reimburse expenses for
one trip per person.





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2.8.5 Non-Reimbursable Expenses

The following costs related to the Employee’s move or house-hunting trip wil not be
reimbursed:
 Any part of the purchase price of a new home;
 Motor Vehicle Licensing/tags;
 Cost of moving furniture purchased on the way to the new home;
 Driver’s license;
 Expenses of selling a home;
 Expenses of entering into or breaking a lease;
 General repairs, general maintenance, insurance, or depreciation for a personal
vehicle;
 Home improvements to help sell a former home;
 Loss on sale of a former home;
 Losses from disposing of memberships in clubs;
 Meals;
 Mortgage penalties;
 Real estate taxes;
 Refitting of carpet and draperies;
 Rental of furniture, clothes, or other personal items;
 Return trips to a former residence;
 Security deposits (including any given up due to the move); or
 Storage charges except those incurred in transit and for foreign moves.

Any other expenses explicitly not identified as reimbursable in this policy wil not be eligible
for reimbursement.
Policy 2-9
ALCOHOL PURCHASE
2.9.1 Purpose and Application

The purpose of this Policy is to set forth requirements to be followed in the purchase of
alcohol for Official University Business. Please note that all members of the Mines
community shal also adhere to the Institutional Alcohol Policy, and when planning events
with alcohol where Students wil be present shal also adhere to the Student Alcohol Policy
& Procedures.
The alcohol purchase policy applies only to alcohol intended for consumption, whether
purchased or donated.
Per Policy 2-1, the purchase of alcohol is permissible at the University depending upon the
purpose of the event or activity for which it is being purchased. Alcohol may be purchased
for any of the following purposes:
Official Functions;
Meetings/conferences/continuing education courses for which fees are charged;
and/or

Fundraising Events.
When alcohol is being purchased for one of these purposes, the purchase shall only be
made from Indexes used to record discretionary Gift funds, consortium funds, or auxiliary
funds related to conferences/continuing education courses.


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2.9.2 Purchase of Alcohol while in Travel Status
The University shal not reimburse for alcohol that is purchased for personal consumption
while In Travel Status unless such purchase meets the requirements of 2.9.1 above.
2.9.3 Quantity of Alcohol Purchased

Approved alcohol purchases shall be made in a quantity that accurately reflects and limits
the estimated amount to be consumed at the event in order to prevent excessive
consumption and minimize an accumulation of alcohol inventory on University premises.
2.9.4 Procurement and Accounting

Al alcohol purchases, regardless of cost or quantity, must be made using purchase
requisitions only. Al alcohol purchased shal be charged to the appropriate Index using
accounts 5529 – Student Activity, 5559 – Official Function, or 5560 – Conferences, as
appropriate.
2.9.5 Required Approvals

Events where alcohol will be served/consumed require approval from the President,
Provost, appropriate Vice President or respective Department Head. If the President,
Provost, appropriate Vice President or respective Department Head is not available, the
Executive Vice President for Administration and Operations shal have the authority to
review and approve such requests.
Approval may be indicated by signature on purchase requisition form or via an electronic
signature. Note: if purchasing alcohol for an event at which Students wil be present, the
prior approval of the Dean of Students is also required. See Student Alcohol Policy.
2-10 OUT-OF-POCKET REIMBURSEMENTS
2.10.1 Receipt Thresholds

Receipts are not required for reimbursement of Out-of-Pocket expenses of $50.00 or less
that does not include the purchase of alcohol.

2.10.2 Timely Submission

The University shal reimburse Employees and Students for miscellaneous Out-of-Pocket
expenses provided the request complies with University Financial Policies. Reimbursement
requests for Out-of-Pocket expenses, not related to travel, received by the Controller’s
Office after 60 days of incurring the expense wil be included on the Employee’s W-2 as
additional income. Reimbursement requests for Out-of-Pocket expenses, not related to
travel, received by the Controller’s Office later than 6 months of incurring the expense may
not be reimbursed.
2.10.3 Reimbursement for Colorado Sales Tax

University Employees will not be reimbursed for Colorado sales tax paid on Out-of-Pocket
expenses.


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