- All documents including cover sheet in one single PDF.
- Signed and dated cover sheet.
- Receipt log with all receipts when more than one receipt/invoice exists.
- The comments/explanation field must include a justification of how the purchase is an UMD expense. For example, equipment should include a confirmation that it is the property of the University of Maryland.
- Disbursement vouchers cannot be used for the procurement of goods/services that can be purchased with a PO or P-card.
- Receipts must be clear, legible, and detail all items purchased.
- DVs can be used for subscriptions, cultural event contracts, legal settlements, petty cash, and honoraria (see the DV matrix below for more information).
- DVs should not be routed to specific AP staff (i.e., an individual person) or it will cause a delay in processing.
- Honoraria payments must be submitted with an agreement (on department letterhead) that is tailored for the given engagement and signed by both the honorarium recipient and department representative. (See Sample Honorarium Agreement)
Disbursement Voucher Matrix: Common Allowability Inquiries for DV Processing
|
Reimbursement Element or Category |
Allowable |
Unallowable |
Nuanced |
Explanation |
|
Alcoholic Beverages |
|
X |
|
The purchase of alcoholic beverages cannot be reimbursed by the University of Maryland. |
|
Cellphone Bill Payments (Monthly) |
|
X |
|
Monthly cellphone bill payments cannot be reimbursed by the University of Maryland. However, cellular phone expenses are reimbursed for approved travel, in which case it should be included on the corresponding travel expense statement. |
|
Credit Card Statements as Receipts |
|
X |
|
Credit card statements cannot take the place of receipts. All receipts must be maintained and submitted with the reimbursement request. |
|
Freight/Courier |
|
X |
|
Freight/Courier bills are paid by Central Receiving. All such invoices/bills should be sent there. |
|
Gifts of Sentiment |
|
X |
|
Gifts of sentiment cannot be reimbursed by the University (e.g., funeral flowers, birthday gifts, etc.) |
|
Honoraria |
X |
|
|
Honorarium payments can be paid to individuals or businesses. The appropriate tax information would be needed to create the KFS vendor record for either the individual or the business entity. |
|
Honoraria for UMD Students |
X |
|
|
Honoraria for University of Maryland students have tax implications for students and are processed by Accounts Payable. |
|
Honoraria for UMD Students on Payroll |
X |
|
|
Honoraria for University of Maryland students on payroll must be processed by Payroll & Human Resources (PHR). |
|
Meals for Events |
X |
|
|
The purchase of meals for an event with University of Maryland affiliated attendees can be reimbursed. However, a list of attendees (first and last name and their affiliation) must be submitted along with a flyer or advertisement for the event. To avoid processing delays, be sure that the supporting documentation addresses the following questions: What (was the event)? Who (attended the event)? When (was the event)? Where (was the event held)? Why (the purpose of the event)? |
|
Meals for Staff Meetings |
|
X |
|
Food for staff meetings is not reimbursable by the University. |
|
Meals Per Diem |
X |
|
|
Per diems do not require an itemized receipt and are unallowable for spouses or children of UMD employees. |
|
Monthly Bills |
|
|
X |
Monthly bills should not be submitted for reimbursement by employees. Instead, they should be paid by the employee's department. |
|
Non-Resident Alien Payments |
|
X |
|
Non-resident alien (NRA) payments must be processed by Payroll. |
|
Parking Fees or Violations |
|
X |
|
Parking fees or other violations cannot be paid or reimbursed. |
|
Payment to another individual for services rendered |
|
X |
|
The State of Maryland will not reimburse an individual for making a payment for service to another individual. This is tax avoidance. |
|
Payments to Employees |
|
|
|
Payments to employees must be processed via Payroll. |
|
Receipts Over One Year Old |
|
X |
|
The State of Maryland will not reimburse an individual for purchases (with receipts) that are over one year old. |
|
Student Reimbursements |
|
|
X |
Student reimbursements should be processed in KFS using the Student Reimbursement Form in the Transaction section of the main page. |
|
Unsigned Reimbursee Attestation |
|
X |
|
Reimbursements cannot be processed if the reimbursee attestation is not signed. |