Travel Reimbursement

As a result of the Internal Revenue Service rules adopted and effective July 1, 1990, Nebraska Wesleyan University has adopted a written policy regarding employee reimbursement. It has been Wesleyan's policy to operate under an accountable plan, to protect employees from the requirement of reporting all advances or reimbursements as personal income.

An "Accountable Plan" is an employee reimbursement process for expenses on behalf of the university that meets the Internal Revenue documentation requirements. An accountable plan requires an employee to provide documentation that proves that the monies paid to the employee are for legitimate university business expenses. The documentation required includes receipts, copies of paid bills/invoices, written confirmation of payment of expenses from a third party, travel itinerary reports and any other official written items that documents the expense as a legitimate business expense on behalf of the university. These expenses are summarized on a Travel Reimbursement form.

A "Nonaccountable Plan" is an employee reimbursement process for expenses on behalf of the university that does not require an employee to provide documentation that proves the monies paid to the employee are for legitimate university business expenses.