Receipts / Audit Requests
Since May 1, 2009, verifiers have been required to attach a PDF file of the required receipts before routing for approval. If the PDF file has been attached,
the original receipts need to be kept in the department for one year, rather than the ten years previously required.
For reimbursements routed before July 1, 2009, original receipts must be retained for ten years and should be kept in the department funding the
reimbursement. If there are multiple departments funding the reimbursement, the original receipts should be kept in the primary funding source.
In addition, the Accounting Office will contact the first funding department for audit purposes. Therefore, for ease of retrieval of receipts, it is
recommended that they be stored in the funding department. One option to help with filing receipts is to attach the receipts to a printout of the
Daily Expense Detail or NT Expense Detail, although printing this piece of paper is not required.
For travel reimbursements, the threshold for requiring receipts is $75.00*, with the exceptions of hotel receipts, group meals, and telephone charges, all of
which require receipts, regardless of the amount. Non-travel expenses claimed on a travel reimbursement (e.g., books purchased at a conference, or a group meal
for an interview) also require receipts, regardless of the amount. For other travel receipts, the university does not require receipts if the individual expense
was less than $75.00. Individual departments can choose to require their employees to obtain receipts for all amounts.
(* The $75.00 threshold for requiring receipts refers to when a receipt normally would be issued. For example, if the traveler parked a car for three days in
a parking garage where the charge was $30.00 per day, we would expect to see one receipt for $90.00. Since the amount for that use of the parking garage was above
the $75.00 threshold, a receipt would be required. However, if a traveler traveled to three different cities on different days and incurred $30.00 charges each day,
a receipt would not be required, as these were separate uses of a parking facility, each below the $75.00 threshold.)
For non-travel reimbursements, receipts are required for all expenses, regardless of the amount.
Receipts for group meals must be itemized to indicate if alcohol was included. A credit card receipt showing only the total is not sufficient documentation.
If the itemized meal receipt is not available, a Certificate of Missing Receipt
form must be submitted.
All receipts denominated in a foreign currency must be converted to U.S. Dollars. Please see
Foreign Travel - Foreign Currencies
for information on sources for conversion rates.
All receipts in a foreign language require a brief English translation to be provided by the person being reimbursed, as this will be necessary for the verifiers
and approvers to understand what is being reimbursed.
The Accounting Office will select travel and non-travel reimbursements to be audited, based on an algorithm. Since May 1, 2009, if your reimbursement is
selected for audit, the Accounting Office has performed the audit using the PDF files attached.
When there is a problem discovered during the audit, the person contacted will be the Designated Verifier/Faxer 1 listed on the Employee Reimbursement System
routing form for the department code of the first funding source used. This may be a different department than the VSL department of the employee.
(Exception: If the Designated Verifier/Faxer 2 was the person who routed the reimbursement, the Designated Verifier/Faxer 2 will be contacted instead of
Designated Verifier/Faxer 1.)
(Exception: If the person being reimbursed is an ISU Extension employee with a Vacation/Sick Leave home of 30312 through 30317, the person contacted for the audit
will be the approver for the department codes of their Vacation/Sick Leave homes, rather than the Designated Verifier/Faxers of the funding source.)
This page was last updated on February 16, 2016.
Continue to Responsibilities of Approvers