Accounting – For Employees

A Disbursement Authorization Form (DAF) may not be used for reimbursements for travel, the purchase of goods or services, or the payment of people. A DAF should be used only when a disbursement is required and no other procedure is appropriate.

Correct usage includes a request for a refund to a donor or participant, a request for reimbursement for business calls made from a personal telephone or payment from an agency fund (9 fund).

Disbursement Authorization Forms may be obtained from the Accounting Office.

1. Requestor: Completes top portion of form; signs, dates, attaches receipts, and forwards to Department Head for approval
2. Department Head: Approves form and forwards to appropriate Vice President or approved representative for approval
3. Vice President or Approved Representative: Approves form and forwards to Accounting for payment
4. Accounting: Verifies form for accuracy and proper approval; processes payment

When an inventory item valued over $5000 has been deemed surplus for any reason or has been lost/stolen, the department must submit a Property Disposal Request or Loss Report prior to the item being removed. The department will complete the form, obtain the required signatures, and remove the inventory tag(s) & affix it to the form (Some older items might have two FMU inventory tags: the old metal tag and the new sticker barcode. If the item has both, please place them both on the form for proper disposal). The form should then be sent to the Inventory Manager for approval and it will be removed from the department’s Inventory Listing. When the department receives their copy of the approved Disposal/Loss Report, they may then make arrangements for the item to be removed from the department and disposed of accordingly.

For any questions about this process, please contact one of the Inventory Managers below:

Ms. April Johnson:       Aljohnson@fmarion.edu       or  843-661-1124

Mrs. Brigid Kennedy:   bkennedy@fmarion.edu        or  843-661-1144

Ms. Laura Rhoads:      lrhoads@fmarion.edu            or  843-661-1121

Although travel funds are limited, the University encourages attendance at off-campus professional activities by assisting with travel expenses. It is expected that the budgets of all departments will be adequate to provide some financial assistance for professional travel. At the same time, employees may be expected to share the cost of professional travel, especially when meetings are held at a great distance from the campus.

Vehicles Dispatched by the University (University owned or rented) University vehicles are to be used when available but cannot be taken on trips extending over a considerable time period. When vehicles are dispatched by the University, they will be charged to the Department’s budget at the rate of 65.5 cents per mile or the cost of the rental and fuel. The 2022-2023 General Appropriations Act in Proviso 117.20J provide for mileage reimbursements at the standard business mileage rate established by the Internal Revenue Service.  Beginning July 1, 2022, the Internal Revenue Service rate will be 65.5 cents per mile. Reimbursement for trips taken on or after July 1, 2022 will be at the rate of 65.5 cents per mile.

Link to Facilities Management- Vehicle Reservations/ Rentals.

Travel Request and Reimbursement Forms

The form to be used in conjunction with travel is available from Accounting. The upper travel request portion of this form is to be completed by the Traveler and submitted to the Department Chairman or Supervisor in advance of a scheduled trip. The gold copy of the approved request should be submitted to Accounting if registration fees and/or airline tickets are to be paid in advance, if a vehicle is to be rented, or if a travel advance is requested. The pink copy of the approved request is submitted to the Facilities Management Office to reserve a vehicle. Upon return, the Traveler completes the reimbursement portion of the form, obtains appropriate approval and submits the original form to Accounting in order that the reimbursements for approved expenses can be made.

Any foreign travel of a State employee must be reported by the University to the President of the Senate, the Speaker of the House, and the Budget and Control Board at the end of the fiscal year. For the purpose of this regulation, foreign travel is defined as any destination outside the continental limits of the United States except Alaska, Hawaii, Canada, Puerto Rico, or the Virgin Islands. Other travel is reported by individual as requested by the Office of the Comptroller General.

Airfare

The traveler should make inquiries several weeks before the trip in order to receive the best rates. If a pre-approved travel agency is used to book the ticket, Accounting must receive an approved travel request with ticket cost and appropriate budget number in order to authorize the charge. The traveler may do an online purchase and receive reimbursement upon return from the trip. A receipt showing proof of payment must be indicated on the itinerary for the cost of the ticket. The traveler may have to return to the website 24 hours later to print a receipt or in some cases, the traveler may receive a receipt via e-mail. Credit card statements are not valid receipts as indicated on the travel request form. The traveler may also call Accounts Payable to set up an appointment to purchase the ticket online with the University’s travel card. The traveler must have an approved travel request with estimated ticket cost and appropriate budget number.

Allowances

Employees traveling on official business of the University may, upon presentation of a paid itemized receipt, be allowed reimbursement for actual expenses incurred for lodging, limited to in-state costs per night of $125.00 and out-of-state costs of similar amounts except for large urban cities which should be limited to $175.00 per night.

Employees may also be reimbursed for the actual expenses incurred in the obtaining of meals except that such costs shall not exceed $35.00 per day in-state and $50.00 per day out-of-state.

The mileage reimbursements at the rate of 65.5 cents per mile will be made when an employee uses a personal automobile in travelling on University business. Travel by commercial airlines is encouraged so valuable time will not be spent in slower ground travel. Total transportation allowance will not exceed tourist airfare.

Special Rules

1. Reimbursement will be made for meals for trips of a day’s duration or shorter. Regulations appearing below will apply. In accordance with Internal Revenue requirements, the appropriate tax form will be generated reflecting such reimbursements.
2. Receipts for meal and taxi expenditures are not necessary. Receipts for all other expenditures must be submitted. The State will not accept cancelled checks or copies of credit card invoices in lieu of receipts.
3. No reimbursement for overnight accommodation will be made within fifty (50) miles of the traveler’s official headquarters and/or residence.
4. Registration receipts must accompany travel voucher.
5. Employees earning frequent flyer premiums while traveling on State business must use them to reduce the cost of subsequent business travel whenever possible.

Method of Determining Maximum Subsistence

This procedure should be used in completing the Travel Request portion of the form prior to departure and the Travel Reimbursement section of the form on returning from trips.

1. Single Calendar Day-When reimbursements for meals are claimed, the time of arrival and departure as well as the starting point and destination must be shown. In determining the maximum amount of subsistence for meals which may be reimbursed, the following time schedule will be adhered to:

		AMOUNT	PER MEAL
If Departure Time Is:	And If Return Time Is:	In State	Out-of-State
		Maximum $35/day	Maximum $50/day
1. Before 6:30AM	*1. After 11:00AM (Breakfast) *2. After 1:30PM (Lunch) *3. After 8:30PM (Dinner)	*$ 8.00 *$ 10.00 *$17.00	*$ 10.00 *$ 15.00 *$25.00
2. 6:30AM or after and before 11:00AM	*1. After 1:30PM (Lunch) *2. After 8:30PM (Dinner)	*$ 10.00 *$17.00	*$ 15.00 *$25.00
3. 11:00AM or after and before 5:15PM	*1. After 8:30PM (Dinner)	*$17.00	*$25.00

2. Overnight Travel – When a University employee is traveling in or out of the State on official University business, the following maximum reimbursement for subsistence will apply:

• Meals – The cost of meals will be reimbursed up to the maximum amount as provided for in the single calendar day schedule above. The time limitations for breakfast will not apply for overnight trips. Time of Departure and Time of Arrival must be indicated for the first and the last day of the trip.
• Hotel/Motel – Actual hotel/motel costs will be reimbursed when a paid original receipt is presented and attached to the travel voucher. It is expected that persons traveling for Francis Marion University generally will limit in-state hotel/motel costs to $125.00 and out-of-state costs to similar amounts except for large urban cities which should be limited to $175.00. Exceeding these limits will require special justification to be approved by the appropriate Vice President.
• Parking – Parking fees for State-owned and privately owned vehicles are reimbursable upon presentation of a paid receipt.
• Porterage and Gratuities – Gratuities are not an allowable reimbursement for state employees. When paid as part of a billing for a banquet, luncheon, etc., gratuities will be allowed. Porterage, in general, is not an allowable reimbursement for state employees. It may be reimbursed when an employee flies to a major city out-of-state where there is no option concerning baggage handling. Porterage may also be reimbursed when an employee has heavy, excess equipment needed to conduct official University business.

Travel Request forms may be obtained from Accounting.

TRAVEL REQUEST – PROCEDURES

Responsibility	Action
Traveler	1. Completes the upper travel request portion of the five-part travel form
	2. Sends all five copies to Dean or Department Head prior to departure
Dean or Department Head	3. A. Approves the request and amount and forwards the five copies to the appropriate Vice President or approved representative
	(or)
	B. Disapproves request and notifies employee
Vice President or Approved Representative	4. A. Approves the request, and routes all five copies back to the Traveler
	(or)
	4. B. Disapproves, notifies Dean or Department Head, and returns forms to Dean or Department Head
Traveler	5. Forwards pink copy to Facilities Management if a University vehicle is to be reserved (Facilities Management calls Traveler to confirm vehicle reservation.)
	(and/or)
	6. Forwards gold copy to Accounting if mode of travel is by airline. Contacts travel agency to arrange schedule and charges ticket to University. Travel agent will verify charge with the University. Accounting must have received a copy of the approved travel request before the charge can be made. (Note: Air travel has become quite competitive. The air traveler should make early inquiries, several weeks before a trip if possible, in order to receive the best rates.) Should rental car services be desired, obtains rental card from Accounting. If registration is to be paid by Accounting, attaches appropriate information.
	7. Retains white, green and yellow copies to be completed and approved upon completion of the trip.

TRAVEL REIMBURSEMENT REQUEST – PROCEDURES

Responsibility	Action
Traveler	1. Completes the reimbursement request section of the travel form in triplicate and attaches lodging, airline, registration, gasoline, parking and other necessary receipts if applicable to the white copy 2. Submits both copies to Dean or Department Head for approval on a timely basis so that appropriately approved documents will reach Accounting within 30 days of travel
Dean or Department Head	3. Reveiws reimbursement request for validity and limitations 4. A. Approves request and forwards to Vice President or approved represtative for approval (OR) 4. B. Rejects reimbursement request and returns to Traveler for required adjustments
Vice President or Approved Representative	5. A. Approves reimbursement request, retains yellow copy, and routes green and white (original) copies to Accounting (OR) 5. B. Rejects reimbursement request and returns all three copies to Dean or Department Head for required adjustments
Accounting	6. Processes payment. Issues check to Traveler and charges proper department budget account. Sends green copy to traveler with check. Files white (original) copy in check folder

“Reimbursement for Personal Consumption Items at Employee’s Official Headquarters” contains additional reimbursement information.

TRAVEL ADVANCES

The Appropriations Act provides authority for advance travel payments as follows:

“That a State agency may advance travel and subsistence expense monies to employees of that agency for the financing of ordinary and necessary travel required in the conducting of the business of the agency. The Budget and Control Board is directed to develop and publish rules and regulations pertaining to the advancing of travel expenses and no State agency shall make such advances except under the rules and regulations as published. Provided, all advances for travel and subsistence monies shall be repaid to the agency within thirty (30) days after the end of the trip or by the end of the fiscal year, whichever comes first.”

Budget and Control Board policy regarding travel advances:

1. No travel advance shall be made to an employee for travel within the State of South Carolina without specific approval of the State Budget and Control Board.
2. No travel advance shall be made for more than 80% of the estimated amount of the total travel expense, excluding airline transportation and registration.
3. No advance shall be made in instances where 80% of the estimated travel expense does not exceed $250.00.

Travel advances should be requested from Accounting at least three (3) working days prior to departure. Request for Travel Advance forms may be obtained from Accounting.

TRAVEL ADVANCES – PROCEDURES

Responsibility	Action
Traveler	1. Completes Request for Travel Advance in Accounting 2. Submits Request for Travel Advance along with properly approved Travel Request to Assistant Vice President for Accounting
Assistant Vice President for Accounting	3. A. Approves request and amount (OR) 3. B. Disapproves request and notifies employee
Cashier’s Office	4. Advances travel funds in accordance with Budget and Control Board policy
Traveler	5. Upon completion of trip, submits reimbursement request (on Travel Request form) within proper time frame and reimburses Cashier’s Office for travel advance

 

TRAVEL POLICY FOR STUDENTS

For any course or Student Life activity involving travel by students, responsible faculty or staff must, in addition to following normal Travel Request procedures, issue and complete the appropriate release form.

• If student travel is required for a course, the professor must on the first day of class issue to each student in the course a “Field Trip/Off Campus Academic Activities Release Form.” This form may be attained from each Schools Dean’s office or the Provost’s Office. Each student who acknowledges this travel requirement and wishes to remain in the course must sign and date the form and write in his/her Social Security number. The professor must then collect these forms, sign them, and obtain the school dean or department chair’s signature. Once the forms are complete, all white copies must be forwarded to the Provost’s Office and the yellow copies delivered to the students.

• If student travel is associated with any Student Life activity, each student member of the club/organization will be required by the faculty/staff sponsor to complete a “Student Life Travel Release Form” prior to traveling, including a parent/guardian’s signature if the student is under 18 years of age. This form may be obtained from the Student Affairs Office. The faculty/staff sponsor must then obtain the signature of either the Assistant Vice President of Student Development or the Vice President for Student Affairs. Once the forms have been completed, the faculty/staff sponsor must forward all white copies to the Student Affairs Office and the yellow copies to the student.

The responsible faculty or staff member will note on travel request forms that all students traveling have completed an appropriate release form.

CASH ADVANCE PROCEDURES FOR STUDENT GROUP TRAVEL

I. As soon as trip plans are known and no later than two weeks prior to departure date, Faculty/Staff Advisor of Student Group:

1. Completes the upper portion of the five part travel request and forwards to the Provost or the appropriate Vice President for approval. The amount of money requested should follow the same state guidelines used for faculty and staff.
2. Completes a purchase requisition if lodging is not to be charged on personal credit card and forwards to the Provost or appropriate Vice President for approval.
3. Upon approval from the Provost or appropriate Vice President, forwards gold copy of travel request, along with a list of students and faculty/staff members who will be travelling, to Accounting and forwards pink copy of travel request to Facilities Management.
4. If appropriate, forwards purchase requisition to the Purchasing Office.

II. At least two days before departure date, Faculty/Staff Advisor of Student Group:

1. Calls Accounting to verify availability of check for advance for meals and to schedule a time to pick up funds. Money will not be advanced before two days prior to departure date.
2. If Faculty/Staff Advisor of Student Group cannot personally pick up the check advance, consults with Provost or appropriate Vice President and obtains written approval for a designee.
3. Calls the Purchasing Office to confirm motel has been prepaid or company has agreed to bill the University.

III. Not more than two days prior to departure, Faculty/Staff Advisor of Student Group may pick up check advance in Accounting.

IV. During trip, Faculty/Staff Advisor of Student Group:

1. Obtains receipts for all money spent. Credit card receipts are NOT acceptable.
2. Obtains signatures of those receiving meals and/or cash for meals.
3. Ensures State and University guidelines are followed concerning meal amounts and times of arrival and departure.

V. Within 1 week after return date, Faculty/Staff Advisor of Student Group:

Completes bottom portion of travel request and forwards to Provost or appropriate Vice President for approval. Returns completed travel request and any money not spent to Accounting.

 

Foreign Travel

While on foreign travel actual lodging expenses will be reimbursed. Fees for the purchase of traveler’s checks, passports and visas will be reimbursed provided a receipt is furnished. All expenses claimed must be converted to U.S. dollars and the conversion rate be properly documented.

If receipts are not provided, only the maximum daily rate established by the Federal Government for meals and incidentals can be claimed. When claiming reimbursement for actual expenses of meals that exceeds the daily rate, itemized receipts are required. View the Foreign Per Diem Rates, including a breakdown of meals and incidental expenses.

1. Policy – Reimbursements and payments for personal consumption items shall be allowable by the following policy. Allowable expenditures by University personnel for these activities must be reasonable, appropriate, and justifiable. Such expenditures shall be fully disclosed to the public except for names of donors and prospective donors. This policy is formulated in accordance with Section 59-101-187 of the amended Code of Laws of SC, 1976.
   1. Reimbursements and payments of food expenses from Unrestricted Educational and General Funds.
      1. THE FOLLOWING UNIVERSITY FUNCTIONS FOR FOOD EXPENSES MAY BE INCURRED FROM EDUCATIONAL AND GENERAL FUNDS:
         1. Commencements.
         2. University orientation activities, training and recognition functions.
         3. Recognition of students as authorized by the President or designee.
         4. One event for each Honors and Freshmen Seminar class.
         5. Entertainment or recognition of donors or prospective donors.
         6. Business meetings with non-university personnel.
         7. Recruitment of students as authorized by the President or designee.
         8. Board of Trustees/Board of Trustees Committee meetings.
         9. Direct costs relating to the operation, functioning and promotion of Continuing Education programs and conferences in which a fee is collected from participants of the programs and conferences.
         10. Search committees as authorized by Vice Presidents or higher authority.
         11. Official Presidential entertainment or entertainment in the interest of the University as directed by the President.
      2. THE FOLLOWING RULES AND CONDITIONS APPLY:
         1. Functions held on campus must be catered by University Dining Services with the exceptions of numbers 9, 10, and 11 or those functions self-catered with a cost less than $250. Catering for functions not held on campus, which utilize state funding, must be procured in accordance with the SC Procurement Code.
         2. Alcoholic beverages are prohibited except for continuing education programs and conferences in which a fee is collected from participants.
   2. Reimbursement for payment of food expenses from Designated Funds, Student Activity Funds, Athletic Funds, Private Funds and Auxiliary Funds.
      1. THE FOLLOWING UNIVERSITY ACTIVITIES FOR FOOD EXPENSES MAY BE INCURRED FROM DESIGNATED FUNDS, STUDENT ACTIVITY FUNDS, ATHLETIC FUNDS, PRIVATE FUNDS AND AUXILIARY FUNDS:
         1. Student Activities
         2. Athletic Activities
         3. Business meetings with other departmental personnel.
         4. Catered employee recognition and special occasion functions.
         5. Catered staff meetings.
         6. Per diem expenditures in excess of State Travel Regulations as approved by Vice Presidents or higher authority. An authority higher than the individual must approve expenditures.
   3. Reimbursement for payment of foods expenses from Restricted funds shall be in compliance with award specifications.
2. Procedure – Requests for reimbursement should be submitted on an Entertainment Expense Documentation Form or Travel Request Form (along with itemized receipts and/or invoices) and must include an exact description of the purpose of the expenditure and those persons in attendance except for donors and prospective donors.

1. Department Head or Approved Representative: Requests service or material according to Service or Sales Department procedure. Supplies appropriate charge number.
2. Service or Sales Department: Initiates service to be performed or issues items requested; Completes IIT form or summary; Forwards original copy or departmental summary to Accounting.
3. Accounting: Makes necessary entries to reflect transfer of funds between departments.

Intra-Institutional Transfer (IIT) forms may be obtained from the Accounting Office or here.

For all anticipated payments of funds from external entities, documentation should be submitted to Accounting. All invoices will be prepared and mailed by Accounting.

All special activity letters and printed brochures should clearly instruct recipients to mail registration forms and money to the Cashier’s Office. A receipt will be generated and mailed to the payee. The registration form and a copy of the receipt will be forwarded to the activity director. All material requesting payments should be reviewed by the Assistant Vice President for Accounting prior to printing.

Anyone collecting money must utilize a Francis Marion University prenumbered receipt book. Receipt books should be obtained from the Cashier’s Office several days in advance, and questions regarding collection procedures should be resolved at that time. The only exceptions are pre-approved and prenumbered tickets and certain departments that have in place alternative auditable procedures.

In any case where these guidelines are not followed, an “Explanation of Non-Adherence to Revenue Collection Guidelines” form must be completed and signed, and then submitted to the appropriate Vice President for approval.

University employees may receive an additional W-2 if one of the following situations occurred during the calendar year:

1. The employee received reimbursement for business meals while in a non-travel status.
2. The employee received reimbursement for meals while on a one-day trip.
3. The employee received reimbursement for taxable moving expenses.
4. The employee received reimbursement for other working condition fringes which are not specifically excluded as a business expense under the Internal Revenue Code.

FACULTY/STAFF PAYROLL PROCEDURES
All University employees are paid on a semi-monthly payroll system. Pay dates are the 15th day of the month and the last day of the month. The South Carolina Code of Laws Section 8-11-30 prohibits the payment in advance of earnings prior to actual performance of job duties in accordance with pay dates as approved by the Budget and Control Board.

STUDENT PAYROLL PROCEDURES
Time cards must be signed by both the student and his/her supervisor; incomplete or unsigned time cards will not be accepted. Time cards may be obtained from the Financial Assistance Office. Time cards must be delivered to the Financial Assistance Office either by the supervisor or by a faculty secretary by noon on Mondays according to the published schedule for hours worked the preceding weeks.

The Francis Marion University Student minimum pay rate is $8.00 per hour for Federal work study and for Non-Federal Work Study. The rate of pay should be indicated on the time card. If no rate is indicated, the student will be paid the standard rate. Rates are in accordance with approved Federal regulations and University policies.

It will be the responsibility of the Financial Assistance Office to consolidate all time cards and forward them to the Payroll Office. Any time cards received after this time will be processed in the subsequent student payroll.

Students with a change of name or address should update their information through the FMU Patriot Portal. The address on a student’s account is used to mail out his or her W-2, and this address is also used to mail out payroll checks (if no direct deposit is active).

Effective Spring 2018, FMU will require direct deposit for student payroll checks.

STUDENT CONTRACT TIME CARDS
Contract time cards are only to be used for students contracted to work for a set stipend amount instead of an hourly rate basis.

The time card must be signed by the Supervisor. Time cards must be delivered to the Financial Assistance Office on the same schedule as Regular Student Time Cards; students will also be paid on the same schedule.

All other procedures that apply to Regular Time Card students apply to Contract Students, including filling out I-9’s and W-4’s, submitting student work cards to the Financial Assistance Office on time, and required direct deposit slip.

Disbursement Authorization Form

Intra-Institutional Transfer Form

Travel Request Form

Travel Advance Form

Explanation of Non-Adherence to Revenue Collection Guides

Entertainment Expense Documentation Form

Procurement Card Budget Modification Form

Asset Disposal Form