Disbursement Voucher

The Disbursement Voucher is used to reimburse Indiana University employees, non-employees, and other vendors for expenses incurred while conducting university business, performing a service, or providing material goods for the university.

These should be used any time a check is needed in lieu of a payment which does not go through the procurement cycle.  The procurement cycle is the process of initiating a requisition, creating a purchase order, and making a payment through Accounts Payable.  The Disbursement Voucher and the Purchase Order (PO) are used for different reasons.  If you are unsure whether to use the DV or the PO, please contact the Administration & Finance office.

Examples

The following are some instances in which a Disbursement Voucher might be used.

• Compensation for services to a non-employee-Less than $1000
• Travel for non-employee
• Prizes and awards
• Refund/repayment to individual or agency
• Reimbursement for "out of pocket" expenses

Instructions for Disbursement Voucher

Attach any supporting documentation to the Disbursement Voucher and submit it to the Administration & Finance office for processing.  Please allow adequate time for processing.

Instructions to complete Disbursement Voucher Worksheet:

1. Remit to- Name of company or individual.
2. If payment is to an individual for a service, they must provide a social security number or an employee identification number.  A W-9, request for taxpayer Identification number, and a Disbursement voucher payee certification form must be completed.
3. The Description-should state the purpose of the expenditure.  If the expenditure is for employee travel, provide the traveler’s name, in-state travel number, dates of the trip, and destination.
4. Account: account number paying for expenditure.
5. Section II:  To be filled out for non-employee travel
6. Departmental Ref-Departmental Code and in state travel number or request number
7. Prepared by:  Name of person preparing document.
8. Account Manager’s Signature: Manager of account in section D.

Non-Employee Travel

When using the IU on-line travel site to make reservations for a non-employee, please call the Administration and Finance Office to obtain a Disbursement Voucher number to be used as the department request number. When the non-employee has completed the trip attach any supporting documentation, a completed W-9 and payee certification form, to a completed Disbursement Voucher worksheet and submit to the Office of Administration and Finance.

Employee Travel

Travel Management Services: Indiana University

Hospitality Expense

Allowable Hospitality

In addition to the allowable expenses already covered in the policy, hospitality expenses may include the following type of expenditures:

1. Those items related to the individual recruitment of faculty, staff or students, including search and screen committee activities. Spouses of faculty, staff, or students who accompany the party shall be reimbursed if the visiting spouse is present, or if the inclusion of spouses has the prior written approval of the appropriate school dean or vice president/chancellor;
2. Official, ceremonial functions of the university (such as commencement, presidential inauguration);
3. Receptions for which the primary purpose is the attendance and benefit of a group of students or potential students;
4. Official business of the Board of Trustees;
5. Employee recognition receptions (service anniversaries, retirements);
6. Refreshments for training sessions when training is provided by campus Human Resources, campus faculty development offices, or is facilitated by an external training consultant;
7. Meal (but not entertainment) expense for university employees and outside reviewers required for accreditation activities and peer or administrative reviews;
8. Meals for individuals invited as visitors to contribute to the intellectual life of the university community. Normally such visitors will deliver a seminar, colloquium talk, or other lecture (or performance in the case of creative activity) for the benefit of Indiana University faculty and/or students; and,
9. Meals or refreshments for formally organized departmental or organizational employee business meetings. This does not permit lunch only meetings. To qualify, a meeting must be of at least one-half day duration.

Unallowable Hospitality

The following items are NOT allowable expenses from any university account. (The determination of expenses as unallowable according to Items numbered 1 through 8 below overrides all other sections of this policy):

1. Alcoholic beverages, including those associated with meals;
2. Flowers not related to the allowable functions listed above;
3. Charitable donations to any organization;
4. Gifts of any kind, to any individual, whether or not they are university personnel;
5. Items utilized by a university employee in the entertainment of university guests that would be of a personal nature, e.g. golf clubs and memberships in social organizations;
6. Hospitality related to fundraising expenses where the revenue from the development goes to an IU Foundation account;
7. Meals and refreshments for employees (except as allowed above); and,
8. Meals and refreshments for the entertainment of local, state or federal government officials.