AP & Travel Accounting Update & Important Reminders for November

Sent to the AFS-Update mailing list on Nov. 28

Research Participant Forms due Jan. 12, 2024

Payments made to research participants must comply with UCI policy and federal tax rules. Departments must submit all Acknowledgement of Patient Compensation forms along with a log of anonymous participants who received $600 or more to Accounts Payable no later than Jan. 12, 2024.  Forms should be sent to Tanya Harris at Zot Code 1050 and include the anonymous patient’s full name, SSN, and amount.

UCI policy requires departments to keep on file a completed Acknowledgement of Patient Compensation form to track how much was paid to each participant. If the amount paid was over $600 during a calendar year, UCI is required to report such payments to the IRS and issue the participant a 1099-NEC tax form.

For more information, see UCI policy 701-03: Payments to Research Participants (Human Subjects)

Reminders: Employee Non-Cash Awards and Other Gifts

Below are a few reminders about UC policy as it relates to non-cash awards and other gifts for employees:

Employee Gifts and Gift Cards

  • Holiday Gifts are not allowable to employees, per UC Policy G-41.
  • Recognition gifts to employees, to recognize their noteworthy work-related accomplishments, are allowable. UC Policy G-41 applies. 
  • UC Policy G-41 limits the dollar amount and frequency of gifts to employees: 
    • no more than 3 recognition gifts to an employee in a calendar year,
    • maximum of $75 for all combined recognition gifts to an employee in the calendar year.

Holiday Gatherings

  • Holiday gatherings are considered Employee Morale Building events per UC Policy BUS-79 and therefore require Additional Approval (see UCI IDA 632) in the Entertainment Reimbursement eDoc Route Log.
  • Holiday gatherings may not be charged to state funds, per UC Policy BUS-79.

 Alcohol Expenses: Special Circumstances Tab

When alcohol was served at a UC business meeting or any other University entertainment event, be sure to check the box in the Entertainment Reimbursement document Special Circumstances tab. Only a limited number of funding sources permit the purchase or reimbursement of alcoholic beverages. No alcoholic beverage purchases may be charged to state funds or federal funds.

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On Travel Status and an employee act as a host to a business meeting and there is an alcohol expense, open the Special Circumstances tab in the Travel Reimbursement document and check the box: Is any alcohol being reimbursed? (No alcohol allowed on state, federal, or other restricted fund sources).

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If your department, division, and/or funding sources have additional policies or restrictions in place which are more restrictive and/or do require exceptional approval, then the most restrictive applies.

Travel On Behalf of Others and Sharing Expenses

When travelers travel together on UC business and share expenses, please create one KFS Travel Reimbursement (TR) document to reimburse the traveler who paid for the travel expenses. They will have the receipts and the proof of payment. Be sure to include the exceptional approver in the Travel Reimbursement Route Log for the employee making a purchase on behalf of others. See the UC Policy G-28 Travel Regulations excerpt below.

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The department initiator/arranger may add multiple accounting lines in the TR document with different account numbers/funding source to split the travel expenses. Include the other traveler’s full name (first and last name) in the Explanation field or in the TR Notes & Attachments tab. 

Please avoid “paying each other back” via Venmo or other apps.  The business traveler paying for the expense should be reimbursed.