Disbursement Voucher Payment Reason Codes

Listed below are the Payment Reason Names, codes, and descriptions of payment categories for the Disbursement Voucher. This list is authorized by Accounts Payable and is subject to change. Please review Purchasing's Buying Guide to verify you are using the right method of procurement: Purchasing Methods Guide.

Reimbursements will not normally be allowed for purchases made by gift card, reward points, prepaid vendor-specific cards (copy card, phone cards, etc.), gift certificates, etc. If proof of payment of the non-cash method can be provided, such as the receipt for a gift card purchase that can be included in the request to supplement the other receipts.

Please note:

  • Non-Employees receiving over $1500.00 are subject to Non-Calif Resident 7% Tax – if they live out of State.
  • For Students, payments over $600, will receive a 1099.
  • Foreign payees may be subject to a federal >withholding income tax of 25% unless an income tax treaty exemption can be claimed through their Glacier record.

Important Notice About Payment for Services, Vendor Rent/Lease: Services and vendor lease/rent payments should never be paid for out of pocket or reimbursed on a Disbursement Voucher. They should always be on a Purchase Order.

Payment Reason Codes

Code: A
Prizes and Cash Awards
  • Payments made for Prizes and Cash Awards must be made to non-employees only.
  • Disbursements are granted in recognition of religious, charitable, scientific, educational, artistic, literary or civic achievement.
  • Awards may not include personal services, scholarship, or fellowship payments. You must enter the fair market value of merchandise that has been won.
  • For payments of Prizes and Cash Awards to University employees, please contact University Payroll.
  • No State or Federal funds allowed, may use Non-State funds.
  • The object code to be used for reason code A is 8015.
Code: B
Emergency Purchases

No Food/Travel
  • Reimbursement for urgently needed purchase of supplies and materials. These reimbursements are paid to an individual who incurs out-of-pocket expenses on behalf of their department business operations, due to procurement process non-compliance.
  • An explanation of why this purchase could not be made any other way and the urgent need for the purchase MUST be included in the Explanation.
  • No travel, meals, or personal service payments may be made using this payment reason. Travel and meals should be reimbursed by using TEM e-documents.
  • Supplies/materials purchased for a specific event need to be processed on an Entertainment (ENT) document and related to any other ENT documents for that event.
  • This payment reason may not be used in lieu of the procurement process (P.O. OR PALCard).
  • Accumulative reimbursement for emergency purchases in excess of $500 must be ad-hoc routed to the Director of Purchasing for approval after it has received all department approvals and the items have been scanned. This means the department Accounting Reviewer must send the approval ad-hoc request to the Purchasing Director for approval while it is in their action list and before they approve. This does not apply to Union Contract reimbursements.
  • Safety Shoe/Uniform reimbursements are allowed.
  • See the Purchasing Methods Guide for more information.
Payment to Research Participant
  • Research Participant should be used when subject payments and participant expense is reimbursed for an individual, participating in a research study.
  • This category should be used for non-Anonymous Payments to Human Subjects.
  • Options to pay Anonymous Participants is listed in the Payment to Research Participants Policy, section D.
  • Approval by PI (Chair or Dean if the PI is the payee), required in DV Route Log.
  • See the Research Participants Guide, for more information.
  • Include the receipts, copy of the valid IRB letter and completed Certification of Payment to Anonymous Persons - this is required documentation.
  • The object code to be used for Reason Code C is 7146.
  • Note: Purchase with a Corporate Credit Card, create an Entertainment Reimbursement (ENT) document and import the expense/s. Purpose: Gift/Award-CoprCard Only. Use Expense Type: RP-Study Participant Gift/CorpCard. The Object Code is: 7146 – Research Participant. Upload receipts and documents in the ENT Image Scanning tab.
Code: E
Honorarium Payment for Non-University Employees
  • Honorarium is a voluntary payment or award granted to an individual in recognition of a special service or distinguished achievement for which propriety precludes setting fixed price and payment is not required. If parties enter into a formal agreement on price, the transaction constitutes an agreement/contract, is not an honorarium. Honorarium correspondences does not include terms and conditions or receipt of an invoice for payment. Agreement/contracts are subject to procurement policies and procedures. Generally, honorariums are offered and paid to persons of scholarly or professional standing in conjunction with an academic activity at UCI.
  • Requirements for approval include:
    • Letter or email invitation with the Date of the Event and offered Honorarium Dollar Amount before event date. This is required documentation.
    • A flyer of the event.
    • Dean's approval (Routed via KFS) up to $5,000.00.
    • For foreign visitors, entered the U.S. and visited UCI in person:
      • Copy of the passport.
      • Copy of the I-94 or U.S. entry visa stamp in the passport. A Form I-94 is needed by all visitors except: U.S. citizens, returning resident aliens, aliens with immigrant visas, and most Canadian citizens visiting or in transit. Travelers will be issued an I-94 during the admission process at the port of entry. If you are traveling via a land border you may apply for an I-94 in advance at https://i94.cbp.dhs.gov/I94/#/home, saving time while at the port of entry later.
      • Certification of Academic Activity form for B-1, B-2, WB, and WT visa holders.
      • Request for foreign bank wire transfer, copy of the typed and completed Wire Transfer Request form.
      • Visitors from Canada the I-94 is generally not required, provide a copy of the valid Canadian passport or proof of Canadian residency.
  • For foreign individuals receiving an honorarium will be subject to a federal withholding income tax of 30% unless an income tax treaty exemption can be claimed through their Glacier record.
  • California non-residents receiving an honorarium that exceeds $1,500 will be subject to a 7% state income tax withholding.
  • Individuals declining the honorarium payment and donating to another organization will require a written request from the individual before the service is performed. A copy of the correspondence must accompany the request for payment in the DV.
  • State funds may be used to pay an honorarium to individuals not employed by the university (e.g., outside speakers).
  • Honorarium payments are generally not allowable charges to federal funds unless a contract or grant specifically authorizes such payments.
  • The object code to be used for Reason Code E is 7105.
  • UC Policy D-371-35 Disbursements: Honorarium Payments - Guidelines
Code: G
Utilities, Freight, Postage, Storage Rental
  • Payments can be made for utilities, freight, postage, etc.
  • Storage rental is for temporary storage fees, must be cleared with Real Estate Services first. Storage lease not allowed.
  • Cell phone reimbursement, guidelines based on the G-46 policy.
Code: H
Health Care, Medical or Insurance Payment
  • Health Care, Medical and Insurance Payments include payments for: chiropractic care, counseling/therapy/psychiatric, dental care, home health care, hospital/ambulance, lab work, pathology, nursing, patient care, ophthalmology, optometry care, physician fees, surgeon fees, vaccines, and check-ups.
Code: I
Memberships, Subscriptions, Renewals, and Dues
  • Memberships, Subscriptions, Renewals, and Dues may be used for any payment covering a renewal or subscription to a newspaper, book, or magazine, domain name renewal, and website hosting. Best practice for multi-year memberships would be to reimburse in annual installments during employee's appointment.
  • This category also covers membership fee(s) to a professional association, such as Staff Medical Dues.
  • When using this reason code for subscriptions, please include a ship-to address in the Check Stub Text section.
  • PALCard is the preferred method of payment.
Code: L
Non-Travel Registration
  • Registration is to be paid to individuals for reimbursement of out-of-pocket expenses or directly to the agency itself. Registration for a conference or meeting may not include any travel-related expenses.
  • If a travel expense is expected to relate to this reimbursement category, a Travel Authorization and/or Travel Reimbursement should be created in TEM (Travel and Event Management).
Code: O
Agency Agreements and Contracts
  • Used for all payments to payees that have a negotiated service contract and/or agreement but do not use the Internal or Service Billing e-document. Examples of Payees:
    • ASUCI
    • UCI Catering/Aramark, UCI Dining, University Club
    • UCI Alumni Association
    • UCI Foundation
    • UCI Phi Beta Kappa
    • Irvine Campus Housing Authority
    • Miss Kelly's
    • Sodexo
  • Non-event/entertainment-related expenses ONLY. Meeting or event reimbursements (including UCI Catering/Aramark) should be created on the Entertainment document in TEM and not on the DV.
Code: P
Fees, Licenses, Employee Tuition
  • Use for payroll and personnel-related transactions for foreign and resident alien employees, students, volunteers, and applicants.
  • May be used to pay filing fees for visa applications, work permits, and other U.S. Citizenship and Immigration Services forms.
  • Also used for Abstract Fees, Fingerprinting Fees, Course Fees, Submission Fees, Processing (Article) Fees, etc.
  • Can be used for Medical/Business Licenses
  • Can be used for Employee Tuition Reimbursement or class fees when courses or classes are complete. Required documentation for reimbursement includes:
    • Proof of successful completion of the course or class
    • Proof of passing grades for accredited courses.
    • Completed and signed Employee Educational Assistance Tax Determination Form when applicable
    • Proof of payment
    • Pre-approval from supervisor (email, ad-hoc routed approval, etc.)
  • Should not be used to pay UCI student fees to the Cashier's Office.
Code: Q
Program Sponsorships
  • Support, Sponsor, or contribute to a specific function. To support a non-profit organization event or program such as a conference or educational/research related study or charitable event.
  • Payments must be paid directly to the vendor only (never as an out-of-pocket reimbursement).
  • ALL payments under this category require exceptional approval from the dean or the designated department exceptional approver.
  • A letter, email or invoice from the organization requesting UC's support and a description of what UC will be supporting.
  • Transmittal letter on University or UCI Medical Center letterhead to the vendor must include:
    • Statement that the contribution/donation is made "on behalf of UC"
    • Name and title or occupation of the recipient must be included on the letter
    • Business justification describing how UC will benefit from making the contribution/donation
    • Amount of sponsorship or donation
  • Payments under this selection may be tax reportable unless the payee is a corporation.
  • The object code to be used for reason code Q is 7060.
  • Examples of DV sponsorship/contribution payments:
    • Susan G Komen – contribution to More Than Pink OC Walk – women diagnosed with breast cancer
    • National Multiple Sclerosis Society – contribution to the National MS Walk to raise funds
    • American Cancer Society – contribution, drive against cancer
    • CHOC Children’s Foundation – Children’s Hospital Orange County – contribution for leading edge care for kids and their families
    • Phoenix Society – contribution for burn survivors
    • Kaiser LA OBGYN Residency – contribution to the OB/GYN residency fund, fetal medicine for residency needs
    • Brea community wellness festival – contribution to the community health and wellness
Code: U
Gifts & Non-Cash Awards
  • Payments made for Gifts & Non-cash Awards can be made to UCI employees or non-employees.
    • Gifts & non-cash awards to employees - must provide the employee ID number.
  • Disbursements are granted for recognition of services and achievements, sympathy gifts, raffles/door prizes, and promotional and goodwill gifts.
    • Awards may not include scholarship or fellowship payments. You must enter the fair market value of merchandise.
    • Gift certificates and cards must be non-transferable.
  • Payments under this selection are generally not tax reportable if the recipient was selected without any action on their part and the recipient will not be required to render substantial future services as a condition to receiving the prize or award.
  • For Non-Employees - No State or Federal Funds, must be Non-State Funds. Exception: Gift awarded to a student for an academic achievement can be on State Funds

  • See UC Business and Finance Bulletins G-41 for further information.
Code: W
Petty Cash
  • Petty cash replenishment only.
  • Custodian must be established in system as a Revolving Fund vendor before this reason code can be used. For more information, see Sec. 704-12: Petty Cash Procedures of UCI's Administrative Policies and Procedures.
Code: X
Claims, Settlements or Tax payments
  • Claims include payments for external insurance claims and payments for workers' compensation.
Code: Z
Other - Explanation Required

(No Supplies/Materials)
  • Detailed explanation required.
  • No supplies or materials reimbursement on this reason code, please use B instead.
  • Please make sure no other payment reason fits this description before choosing this category.
  • Sometimes Exceptional Approval (via ad-hoc routing) is also required.
  • Accumulative reimbursement for purchases in excess of $500 must be ad-hoc routed to the Director of Purchasing for approval, after it has received all department approvals and the items have been scanned. This means the department Accounting Reviewer must send the approval ad-hoc request to the Purchasing Director for approval while it is in their action list and before they approve. This does not apply to Union Contract reimbursements.

Special-Use Payment Reason Codes

Code: D
School of Education Only
  • For single payment agreements and Master (Mentor) Teacher compensation only.
Code: F
Refund / Repayment to Individual or Agency

(Requires special user role in KFS)
  • Refund/Repayment to Individual or Agency category is used for payments made to individuals for returned goods sold, or services rendered, by the university.
  • This reason can also include repayment to award agencies for contract and/or grant funds.
  • This payment reason may not be used for refunds of fees, tuition, or residence hall payments.
  • This is the default payment reason for the Disbursement Voucher for Refund.
  • Use of this payment code requires a special KFS role, which can only be granted by Accounts Payable. If you need access to this payment code, a request for the "DVR User" role must be submitted via the Kuali Security Access Maintenance System (KSAMS).
  • Payment is by check only.
Code: J
UPS/PBG Invoices Only
  • University Physicians and Surgeons and Physicians Billing Group Invoices only.
Code: K
Cash Advance (AP Only)
  • Used for cash advances by Accounts Payable only.
  • To establish a PI Cash Advance, a Form 5 must be sent to Accounts Payable. For more information about the establishment of Petty Cash and Change Funds, see Sec. 704-12: Petty Cash Procedures of UCI's Administrative Policies and Procedures.
  • Advanced funds can be borrowed when cash on hand is needed for disbursements, including Petty Cash.
  • This option will restrict the vendors that can be selected on the DV.
Code: M
Bookstore Invoices Only
  • For UCI Bookstore or Accounts Payable use only.
  • Invoice processing for the UCI Bookstore.
Code: R
Payroll Rush Payments Only
  • Payroll only.
  • Payroll Rush Payments processed by Central Payroll only.
Code: S
UNEX Teaching Agreements Only
  • For UNEX only for payments for teaching agreements.
Code: T
Payroll Vendor Payments Only
  • Payroll only.
  • To be used by Central Payroll only to create payments to Payroll Vendors: IRS, CA Franchise Tax Board, Unions, CA Dept. of Education, Out of State Counties, etc.
Code: V
Financial Aid Office Only
  • Reserved for payments authorized by the Office of Financial Aid and Scholarships. If a payment to a student is needed, please refer to UCI OFAS: Scholarships & Stipends.

What Supporting Documents are Required?

For information about what supporting documentation is required for Disbursement Vouchers, see the Reference Guide to Required Supporting Documents. For more information or help, contact the Accounts Payable group.