Content Comparison

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1. Direct Project Expenses – are funded directly by the sponsor and recorded in Fund 13 – Program 00013. Every expense charged to Fund 13 must also include a Project Tail.
2. Cost Share Expenses – are also project expenses but funded by BBI / SU. Cost Share Expenses are recorded in either Fund 11 or Fund 15 and include a project tail.  These may also be referred to as matching or In-Kind expenses.
3. ALL Project expenses, Direct and Cost Share must go through the following minimum review before processing:
   1. Verify the project start and end dates in the FAB reports, making sure the transaction takes place within the Project Period.
      1. This is especially important to review for annual memberships or conferences (you may register for an event early but the actual conference must be within the project dates).
   2. The business purpose, relation to the project, and/or project justification needs to be included.
   3. All project transactions must be Allowable, Allocable, Reasonable & Necessary, and Consistently Treated. See excerpt from Office of Sponsored Programs (OSP) website in Managing Expenditures.
   4. Approval as outlined in the “Expense Justification Form” from the Principal Investigator (PI) must be included or attached with receipts.

Receipts Submitted with Reimbursement Requests and Pro Card Transactions:

1. The receipt is proof of payment – indicating amount paid, date paid, and method of payment.
   1. An original itemized transaction receipt from the vendor is required for all transactions. This includes restaurant receipts as well.  Make sure to take the customer copies of the itemization and the approval.
2. The maximum allowable Tip is 20% of the Pre-tax Subtotal.
   1. This applies to all services such as restaurants and Ubers.
3. If sales tax is included on the receipt:
   1. Check against the State Sales Tax Exemption listing only available]
   2. Add an explanation for subsequent reviewers (i.e. “SU is not Sales Tax exempt in DC”, “SU is Sales Tax exempt in XX therefore tax is not included in reimbursement request”, or “…a refund of the tax has been requested and is in process”).
   3. If Sales Tax is included on a receipt as part of an Employee Expense Voucher the tax amount can be reimbursed.

Include department expense report with receipts if required for your department.