The Business Services Paying a Vendor or Individual has more complete guidelines on the different methods to make payments at the UW, but a summary is below.

Expense Reimbursements

• Primarily used to reimburse employees and non-employees for travel expenses they paid out of pocket.  May be used to reimburse for purchased goods in some situations.
• Services are not allowable for e-Reimbursement due to tax implications.  Services should always be paid directly by the UW by a UW issued card or through UW accounts payable.
• Business Services Travel and Reimbursement page
• UW-3024 Expense Reimbursement  
• UW-3026 Non-Payable/Non-Reimbursable Expenses

Procurement Cards or Department Cards

• P-cardholders may make allowable purchases for themselves and for others, but may not share their card details for others.
• Department Cards may be used by multiple people within a Department.  They are issued to a single person within a Department and that person is responsible for the proper usage by others.  
• L&S P-card Quick Guide indicates what is and what is not allowable on a P-card or Department Card.
• Business Services Purchasing Card page

Corporate Cards

• An individual liability card issued to an employee for UW business use only.  Employees still need to submit expense reports for payment to US Bank.  
• Business Services My Corporate Card page

Requisition/PO/Invoice

• This method is used for items over $5,000 or when tracking is needed for multiple payments throughout a fiscal year, such as a blanket or Continuing Order Requisition (COR)
• Business Services Requisition Process page

Direct Payment/Invoice

• This method is used to pay invoices that are under $5,000 not related to a PO.

Payment to Individual (PIR)

• This method is used for a payment to an individual who is not an employee. 
• Business Services Payment to Individual Report page

The Wisconsin Department of Revenue (DOR) and Department of Administration (DOA) maintain two lists for ineligible vendors/suppliers.

For more information on the DOR list and how to help a vendor become compliant, see the Certification for Collection of Sales and Use Tax page.

More information coming soon.

Business Purpose: When using university funds or requesting a reimbursement from university funds, documentation of a clear business purpose is required so an approver, auditor, site manager, post-payment auditor, legislator, taxpayer or news outlet may reasonably conclude and agree the expenditure is an appropriate business expense. The business purpose, which is defined as one that supports or advances the goals, objectives, and mission of the university, adequately describes the expense as a necessary, reasonable, and appropriate business expense for the university. All expense reimbursements must include a university business purpose.

The description should include who, what, where, when and why.  The "why" should include how the purchase supports the funding source or program benefiting from the purchase.

Guidance: L&S, UW-3024

An original receipt is a written acknowledgment that the vendor has been paid for providing goods or services.  To be considered original it must show:

• The name & address of the vendor providing the goods or services
• The date that the specific services were received or items were purchased
• Itemization of the services and/or goods and pricing
• Final amount due and evidence that it was paid
• Credit card receipts that do not show what was being purchased are not acceptable.

Guidance: UW System Receipt Requirements

Entities must have an Accountable Plan to be in compliance with IRS regulations.  

• Travel costs must be submitted in SFS within 90 days after the end of a trip, or 90 days after purchase for non-travel expenses.  If submitted after this timeframe, the expenses will almost always become taxable income for the individual being reimbursed.
• Students who are not also UW employees are exempt from the 90 day requirement.  Students who are also UW employees are subject to the 90 day requirement.
• Non-employee, non-UW student requests submitted after 90 days must be submitted as a Payment to Individual Report (PIR) and charged to 2620.

To request an exception to be able to be reimbursed for expenses past 90 days, complete the Policy Exception Approval Request Form.  This is the required Division level approval to make the reimbursement, but note that the transaction will likely be tax reportable.

Guidance: UW-3024 Expense Reimbursement, Procedure 3024.7 Process Expense Report Not in Compliance with Accountable Plan

Travel or P-card related policy exceptions must be completed via the Policy Exception Approval Request Form.  This form is used for all expense reimbursement or p-card transactions that are not in compliance with policy.  This is Division level approval.  Campus Business Services can't issue policy exceptions for L&S.  This form is automatically routed to Michele Gundrum and Jennifer Klippel for approval.  

This form is not used for ShopUW+ or other purchasing related transactions.  Continue to follow the process for non-compliance purchases located on Purchasing - L&S KB. 

Guidance: UW-3024 Expense Reimbursement, 

There are some specific guidelines to ease travel for students and also mitigate risk for the UW.

• Follow Student Payment Guidelines
• Clery Act guidance if applicable, address of lodging must be listed in the expense line notes, see UW Procedure 3024.1, #14 
• Employees may claim travel-related expenses for students where it would be inappropriate to request students to pay for their own travel expenses. Meals reimbursed under this exception are reimbursed as business meals, not individual meal per diems.
• Efforts should still be made to direct pay for student expenses using purchase cards or other direct methods of payment.

Sometimes giving a lump sum travel amount for a guest to make their own travel arrangements is easier for all than arranging and staying within UW travel policies.  An example of when this may be used is for student campus visits.

• No Services are being provided.
• Paid through a PIR and coded to Account 3750.  
• Unlike direct reimbursement or payment of travel expenses, stipends are tax reportable to the recipient.
• The amount may not cover the entire amount, but the department must be able to justify the amounts given.  For example, we wouldn't expect a student from Lodi being awarded the same amount as a student coming from a coast or abroad.  Perhaps the amounts are in 1-3 categories, e.g., within a certain mileage, continental US outside of that mileage, and abroad.

Travelers may request a cash advance if no other payment options are available or practical.

• Submit Cash Advance Activation Request Form to busservapprovals@ls.wisc.edu.
• Must be fully reconciled within 30 days of the end of the trip.
• e-Reimbursement cash advances may not exceed 100% of the estimated expenses to be paid by the traveler.

Guidance: UW-3025 Cash Advances, 3025.1 Obtain and Reconcile Cash Advance, 3025.2 Approve and Reconcile Cash Advance

Employees may not claim travel-related expenses for other travelers. Exceptions:

• Shared lodging expenses
• Shared transportation expenses
• Student travel where it would be inappropriate to request students to pay for their own travel expenses. Meals reimbursed under this exception are reimbursed as business meals, not individual meal per diems.
• Name of included travelers must be included in the documentation.

Guidance: UW-3024 Expense Reimbursement (Section IV) 

Wisconsin 

• The UW is exempt from Wisconsin state sales tax (purchases made and/or consumed in Wisconsin). Efforts must be made with every purchase to remove Wisconsin state sales tax.

Other States

• The UW is not exempt from sales tax for purchases completed in other states. Hosted meals, events, lodging, or other purchases made while in another state will not be exempt unless they fall under a reciprocity agreement. Each state allows for different exemptions so be careful. Purchases must be made directly from the UW or using a card where the name of the UW appears on it to be eligible. Removing sales tax from other states is not part of the audit. For larger purchases departments may advise faculty and staff of those reciprocity agreements.

Sales Tax Immateriality

• Clarification reminder that the UW has a guidance to allow the reimbursement of sales tax paid in error.  Repeatedly paying sales tax when it should have been removed does not denote an error. 
• If sales tax under $25 is paid in error it is considered immaterial and should be documented as paid in error.
• If sales tax is over $25 there must be an attempt to have the vendor reverse the sales tax. If the vendor does not agree documentation indicating steps were taken by staff to reverse the charge should be included with the transaction.

Guidance: UW-3033 Tax Exemption, Sales Tax with Meals, Reciprocity Agreement

A travel itinerary should be included for each day.  The format of that will vary depending on the type of trip.  For conferences, the conference agenda will typically provide all needed information.  

• Business justification document includes information needed for each day of travel involving research, collaboration or meetings.
• Daily Itinerary example
• Fillable Itinerary template in Word or Excel

Guidance: L&S Financial Documents Descriptions & Business Purpose

Business Purpose: What was the purpose of the trip?  What were the dates of the trip? What was the specific benefit to the UW gained from this trip? 

Guidance:  L&S Airfare, UW-3016-Air Travel , Booking a Flight, Baggage, Travel Receipt Requirements, Cost Comparison Guidance

Under certain circumstances, a traveler may need to complete a cost comparison if they choose to deviate from what they would need for standard business needs.

Cost comparisons are needed for:

Comparisons must originate from Madison if Madison is your headquarter location.  For airfare, the comparison must be done at the same time of booking and it is important that it includes a date.  The comparison must be done only for business days of the trip.

More information, including examples can be found on System page, Combining Business and Personal Travel.  Policy related to cost comparisons is Air Travel UW-3016 and Vehicle Use/Rental UW-3019.

This policy was simplified in October 2024 to remove the requirement to have a cost comparison when extending a trip for personal reasons.

Most accommodations are requested and provided directly through the unit HOWEVER travel accommodations are treated differently.

• For Employees:The University understands the need to accommodate travelers with health issues or physical limitations in accordance with State and Federal disability accommodation laws. Accommodating the specific need(s) may result in incurring expenses that are normally outside of policy or rate limitations. For policy exemptions, employee travelers who seek a disability-related travel accommodation must contact their Divisional Disability Representative (DDR).
• For Non-Employees: Contact the McBurney Disability Resource Center, you may be instructed to complete the Visitor/Guest/Program Participant Accommodation Form.

Guidance: UW-3015, McBurney Disability Resource Center, Visitor/Guest/Program Participant Accommodation Form

Business Purpose: What was the purpose of the trip?  What were the dates of the trip?   

Guidance: Using a vehicle for business travel 

Business Purpose: What was the purpose of the trip?  What was specific benefit to the UW gained from the purchase? 

Guidance:  Reserving Lodging, UW-3017 Lodging, Per Diem Calculator 

Business Purpose:  What was the purpose of the travel?  What was specific benefit to the UW gained from the purchase? 

Guidance:  UW-3018 Meals and Incidentals, UW-3039 Business Meals, Per Diem Calculator 

Business Purpose:  What was the purpose of trip?  What is the UW Benefit?   

Guidance:  Using a vehicle for UW business travel, Driver Authorization instructions, Policy UW-3019 Vehicle Use/Rental  

Business Purpose:  What was the purpose of trip?  What is the UW Benefit?   

Guidance:  Using a Vehicle for UW business travel, Policy UW-3019 Vehicle Use/Rental, Driver Authorization instructions, 

Business Purpose:  What was the date of the move?  Where is the employee moving from? 

Guidance:  UW-3079 Relocation, 3079.1 Processing a Relocation Stipend, L&S Relocation/Moving Stipend KB Page 

Business Purpose: What was the purpose of the travel?  What business activities did having a rental car facilitate? How was the rental car the most cost-effective method of transportation?  Why was a rental car needed (rather than using public transport or uber)?  

Guidance:  Using a Vehicle for UW business travel, Policy UW-3019 Vehicle Use/Rental, Driver Authorization instructions, 

Business Purpose:  Is this a research payment, UW Business or personal enrichment?  Where What was specific benefit to the UW gained from the purchase? 

Guidance:  Student Payment Guide, Payments to Students, UWPD Clery Act, Payroll and Travel Policy Updates, UW-3024

Business Purpose: Where was the transportation to and from?  What was the purpose of the transport? 

Guidance: Traveling - Once you’re there, Local-Distance Ground and Local Transportation UW-3020,  

Business Purpose: Where was the transportation to and from?  What was the purpose of the transport? 

Guidance: Travel Planning and Booking, Local-Distance Ground and Local Transportation UW-3020,

• Enrollment in CISI International Travel Accident, Sickness, and Security Assistance Insurance coverage is required for all University of Wisconsin–Madison faculty, staff employees and appointed volunteers when traveling internationally or to any U.S. territory* for the purposes of engaging in University-related academic, research, business or sponsored Program activities. (*Travel to a U.S. territory includes travel to Puerto Rico, S. Virgin Islands, Guam, American Samoa and Northern Mariana Islands.)
• Enrollment must be done for each individual trip.
• If employee is enrolled in a HDHP (High Deductible Health Plan) traveler should contact OHR Benefits Services
• When claiming for reimbursement documentation showing business days must be provided. (Agenda/Itinerary)
• Prepayment is allowed.
• While CISI insurance is required, travelers who do not obtain it may still receive expense reimbursement for their trip. 

Additional Info: CISI International Travel Insurance Program, UW-3022

There are a few exceptions that allow tickets to be purchased outside of Concur or Fox World Travel.

• Some remote international carriers must be purchased in-country. If purchasing airfare abroad, the origin and destination must both be international locations. Flights purchased under this exception may be booked directly with the airline.
• Though rare, some international airline tickets cannot be purchased by the designated travel management company or are available at significantly higher rates.  Documentation (such as an email) from the contracted managed travel company stating they can’t purchase the requested itinerary is required.  Flights purchased under this exception may be booked directly with the airline.

Guidance: UW-3016 Air Travel 

• Visa and Passport fees are payable/reimbursable by the university when required for university business travel. 
• UW System has partnered with CIBT Visas for significantly reduced processing fees.  It is not mandatory to use CIBT, but we would recommend using them based on the expedited agreement and reduced fees.  More information can be found on the UW System International page, including CIBT website, contact information and account information.
• Prepayment is allowed.

Guidance: UW-3022 International Travel, Business Services Traveling to a Foreign Country, UW System International Page

• Translated 
• Exchange rate

Guidance: UW-3022 International Travel, Business Services Traveling to a Foreign Country

• International business communication expenses, such as international calling or data plans, are payable/reimbursable when accompanied by business justification. Note: Individual phone calls are part of the M&IE per diem allowance. 
• For the purchase and use of a phone for University use contact DoIT.

Guidance: UW-3022

Business Purpose: The business reason internet was needed.  What was the specific benefit to the UW gained from this purchase? 

Guidance:  UW-3024 Expense Reimbursement 

Event Planning

Official Function

Business Purpose: What was the purpose of the meal or event where alcohol was served?  What was the specific benefit to the UW gained from this purchase? 

Guidance: L&S Alcohol, UW-6003 UW-Madison Alcohol, 3024.8 Foundation funding e-Re 

Business Purpose: What was the purpose of the meal or event?  What was specific benefit to the UW gained from this meal or event?  If Union or Housing not used on campus, justification for why not. 

Guidance:  UW-2045 Catering, UW-3049 Catering – On and Off Campus, Planning a UW Event, L&S Risk Management on Catering 

Business Purpose:  What was the purpose of the hosted meal?  What was specific benefit to the UW gained from the purchase? 

Guidance:  UW-3039 Business Meals, Business Meals campus page, Business Meal Calculator, UW Sys 435 HQ City and UW Sponsored Events, Meal Matrix 

Business Purpose:  What was the purpose of the space rental?  What was specific benefit to the UW gained from the purchase?  

Guidance:  Planning a UW Event,  

Business Purpose: The name and purpose of the conference.  What was the specific benefit to the UW gained from attendance at this conference? 

Guidance:  Paying Event Registration Fees and UW-3021 Registration Fees 

Business Purpose:  Who is it for?  What was specific benefit to the UW gained from the purchase? 

Guidance:  Employee Coursework and Training Assistance Procedures, L&S KB Guidance,

Business Purpose:  Who is it for?  Course name.  What was specific benefit to the UW gained from the purchase? 

Guidance:  Employee Coursework and Training Assistance Procedures, L&S KB Guidance 

Business Purpose: How will the items be used? What was specific benefit to the UW gained from the purchase? 

Guidance: 

Business Purpose: Who was the footwear puchased for? Why is it needed to complete job requirements?

Business Purpose:  What event was the regalia rented for?  Who was the regalia rented for? 

Guidance:  UW-3026 Non-Payable/Non-Reimbursable Exp 

Business Purpose:  What is being purchased?  Who will use it?  What was specific benefit to the UW gained from the purchase? 

Business Purpose: What will the items be used for?  If items for specific people or rooms, list them. 

Guidance:  Tech Purchasing Guide 

Business Purpose: What is the purpose of the equipment?  Where will the equipment be used?  What was specific benefit to the UW gained from the purchase? 

Guidance:  Capital Equipment, How to buy a product,  

Business Purpose: What is the purpose and benefit of the furniture?  Where will the furniture be used? 

Guidance:  L&S Furniture and  UW-3043 Exceptions/Approvals/Special Handling #9 

Business Purpose: What is the purpose and benefit of the furniture?  Where will the furniture be used? 

Guidance:  L&S Furniture 

Business Purpose: What was the purpose of the advertising?  What was the specific benefit to the UW from this service? 

Guidance:  How to buy a service – Division of Business Services – UW–Madison (wisc.edu) 

Business Purpose: What was the purpose of the purchase?  Who will utilize the purchase?  What was specific benefit to the UW gained from the purchase? 

Business Purpose:  Paraphrase the explanation of purchase from the Gift Card Approval Form. 

Guidance:  UW-3027 Gift Cards 

Business Purpose: The business reason internet was needed.  What was the specific benefit to the UW gained from this purchase? 

Guidance:  UW-3024 Expense Reimbursement 

• If reimbursing an employee who used a personal credit card or corporate card, in e-Reimbursement the Expense Type must be “Misc-Purchases/Supplies.”  This defaults the account code to 3101 - Supplies-Office.  
• If the expense was placed on a p-card or department card, the account code should be 2620 - Services-Professional.
• Abstract submission fees as part of a conference may be coded as part of registration fees. 

Guidance:  UW-3026

Business Purpose:  Who is the membership for?  Why is the membership needed?  What was specific benefit to the UW gained from the purchase?  

Guidance:  Policy 328 Memberships 

Business Purpose:  What is being mailed or shipped?  Who are the recipients?  What was specific benefit to the UW gained from the purchase? 

Business Purpose:  What is the prize or award for?  Who will the purchase be given to?  What was specific benefit to the UW gained from the purchase? 

Guidance:  UW Sys Policy 330 

• Any promotional item that uses a UW trademarked logo must be purchased through a licensed vendor.  Trademarked logos include the Institutional logo, a Department logo, the Motion W, Bucky Badger and the Numen Lumen Historical logo. 
• Licensed vendors can be found on the Office of Trademark Licensing page.
• Includes stationery, banners, clothing or any other trademarked items.  The bottom of the Applying the Brand on Stationery & Promotional Items page has helpful information on vendor selection as well.

Guidance: Brand and Visual Identity 

Business Purpose:  What subscription is being purchased?  Who will be using the subscription?  What was specific benefit to the UW gained from the purchase? 

Guidance:  L&S App/Software Cloud/Web Service Purchasing Guidelines, Website Development and Hosting Fees - L&S 

Business Purpose:  What subscription is being purchased?  Who will be using the subscription?  What was specific benefit to the UW gained from the purchase? 

Guidance: UW-3041 New or Renewal Subscriptions, L&S Membership/Subscription Guidelines,  

Business Purpose: What is the purpose of items printed? What was the specific benefit to the UW gained from the purchase?

Guidance: UW-3044, How to Purchase a Printing or Copying Job