Policy Steward: 
Director of Vendor Payment Strategies
Format Updated: 
University Policy & Standards Converted: 
Revision Date: 
Wednesday, July 10, 2024

This information replaces FIS 407 Personal Reimbursements & includes information about Cash Advances


Use of a Departmental Procurement Card (see fiscal policy-rule #03-140-206 Procurement Cards) or OSU’s Auto Pay vendors (see fiscal policy-rule #03-140-205 Auto Pay) are the preferred methods for OSU business related purchases.

On the occasion when logistical reasons or extenuating circumstances occur that preclude the use of normal OSU purchasing processes or protocols and the unit does not have a petty cash fund, employees may (with approval from their manager) make small purchases (normally less than $100) with personal funds and then subsequently be reimbursed by OSU.  Also, see 'Payment when Check Disbursed to Other than Vendor' section of fiscal policy-rule #03-140-408 Banner FIS Processes.

A personal reimbursement transfers the ownership of an item or service from the OSU employee to OSU versus OSU paying the vendor directly.  The practice of personally paying for services and equipment directly by employees is strongly discouraged.  Convenience and/or a lack of proper planning are not legitimate reasons to circumvent regular OSU purchasing channels.  In addition, using a personal credit card to make purchases with the intent of earning rewards program points and/or benefits is strictly prohibited.

All reimbursements must be submitted for payment within 60 days of incurring the cost or within 60 days after the conclusion of the travel/field-work during which the expenditure was made and in the appropriate fiscal year for the expense so that the costs will be recorded appropriately for financial statement purposes.  The fiscal year ends June 30th.

Accordingly, if an employee does not submit a reimbursement request within 60 days of the purchase date, the reimbursement will be subject to withholding taxes and reported on the employee’s W-2.  Any reimbursement claims not filed within the 60-day period will be processed as taxable income. Repeated reimbursement requests that exceed the 60 day or fiscal year-end reporting requirements will be evaluated by the associated business center, as well as the AVP for Finance and Controller, and may be denied.

Purchases that have been made with personal funds will be reimbursed by OSU when the following documentation is provided:

1. Itemized receipt or similar documentation showing purchase;

2. Statement of University business purpose, including intended use and physical location of the goods (where the goods will be used – campus office, in the field, etc.);

3. Signature of employee claiming request; and

4. Signature of authorized Budget Authority other than requestor also confirming #2. Budget Authority cannot be subordinate to employee claiming request.

Personal reimbursements for employees are initiated through Concur by submitting an expense report. For assistance with expense reports, please review online materials on the Travel & Expense website or contact the Travel & Expense Office for assistance (

Note:  When using the Reimbursement Request form it is preferable to hold individual small receipts and submit as a larger amount as long as the submission is within 60 days of the earliest expense receipt.

Students and OSU volunteers should follow fiscal policy-rule #03-140-203 Cash Out for policy and procedures for reimbursement of expenses up to $100.


Cash Advances

1. Employees or Students may request a cash advance when circumstances warrant it.  University credit card programs, accounts payable invoice process and direct bill agreements should always be utilized as the number one option to reduce the need for out-of-pocket costs and advances.

2. The minimum amount you can request for a cash advance is $250.00.

3. A cash advance must be requested at minimum five (5) business days in advance of when it is needed.

4. Prior cash advances must be settled before an individual is eligible for a new advance.

5. Cash advances must be settled within 60 days upon completion of approved use.  Any excess advance funds must be returned to the Travel & Expense Office.

6. Failure to settle outstanding cash advances will result in the balance being treated as tax reportable income to the recipient.