 Understanding the Different Accounts
 Understanding the Process
 Completing a Request
 Requesting Reimbursements
 Paperwork Needed for Reimbursement
 Allowable Payments
Spendable
Account
• Account begins with
an A or 1A
• Amount to spend is
based on donations
placed in account
• Account does not
accrue interest
Endowed Account
• Accounts usually begins
with a B or 1B
• Account has a Principal
balance of $10,000 or
greater that accrues
interest
• Interest is accrued
which is the spendable
amount
• Permanent Account
Endowed Chair
Account
• Account begins with
a C or 1C
• Similar to Endowed
Account
• Faculty with this
account will need to
contact Dr. Deidre
Martin
Department completes
appropriate paperwork
Request is approved and sent
to Advancement Office
Gift Accounting Office
completes Columbia form
and gets approval from Vice
Chancellor for University
Advancement
(1 – 2 Business Days)
Gift Accounting Office sends
approved paperwork to the
Columbia Foundations Office
(1 – 2 Business Days)
Check sent to USCA Gift
Accounting Office
Gift Accounting Office
contacts Payee via email to
pick up check
(1 – 2 Business Days)
(1 Business Day)
Gift Accounting Office
reviews paperwork and calls
preparer on any
discrepancies
(1 Business Day)
Columbia Foundations Office
reviews and processes
request
(5 – 10 Business Days)
 Paying a Company for goods received
 Employee reimbursement for food expenses
 Employee reimbursement for travel expenses
 Reimbursing an employee for a HAS award
 Reimbursing Departmental accounts
 Paying an Honorarium
 Must receive goods prior to submitting a
request
 The receiver must date and initial invoice when
item is received
 Statements cannot be submitted in place of an
invoice
 Example # 1
 Aiken Partnership Request Form
 Original Invoice with request and note when item was
received
 If invoice is not an original, then a “Missing
Original Documentation” form is required
 If items will be given out as gifts and is greater that $8 each,
either a list of recipients or a “Statement of Responsibility”
form must be attached
 W-9 Form from the company if we have not
issued them a check before
 Food reimbursement for less than 16 attendees,
meal/business cultivation expense form must be
completed
 If alcohol is purchased, a note on the request must
specifically state: “No students were served
alcohol at this event”.
 Example # 2
Meals (restaurants, catering, or other sit-down type meals):
Business, Departmental, and Donor
Cultivation Meetings
Meals While on Travel (Total limits,
including Per Diem portions, if any)
$20 per person, tax and gratuity
included
$20 per person, tax and gratuity
included
Lunch
$40 per person, tax and gratuity
included, up to $15 of which may be
alcohol
$40 per person, tax and gratuity
included, up to $15 of which may be
alcohol
Dinner
$75 per person, tax and gratuity
included, up to $25 of which may be
alcohol
$75 per person, tax and gratuity
included, up to $25 of which may be
alcohol
Breakfast
 Aiken Partnership Request Form
 Original Receipts – Tape to a letter size sheet of
paper if small and could get lost
 Completed Meal/Cultivation Form (if applicable)
 TRV must be completed and submitted with all
original receipts.
 If department has submitted originals to USC Columbia
Travel office for reimbursement, then copies are accepted
 Per Diem Rates
 Per diem amounts can only be paid for overnight travel
 Non-overnight travel – must submit actual meal receipts
 All receipts must show paid
 Example # 3
 Aiken Partnership Request Form
 Completed TRV
 Original receipts for all expenses, unless
originals were previously sent to USC
Columbia Travel Office or Aiken Partnership
for partial payment
 Same guidelines from employee reimbursement
for travel expenses apply
 Section V, write account # 1A3290 in analytical
field under any previous payment line and
amount approved by HAS committee
 Change “Amount to be reimbursed” to match
HAS reimbursement amount
 Example # 4
 Completed TRV


Account Number: 1A3290
Account Name: Faculty Development Account
 Copy of the Travel Authorization
 Original receipts for all expenses, unless
originals were previously sent to USC
Columbia Travel Office or Aiken Partnership
for partial payment
To receive items quicker, items may be charged to
departmental accounts and then paid from Aiken
partnership Funds.
 Requests may be made after the charge has hit
the Level I report
 Must show charge in the “Expenditures” Column
 Example # 5
 Aiken Partnership Request Form
 Submit Level I report with request
 Highlight all expenses to reimburse
 If partial reimbursement for an amount, highlight
amount and write “Requesting $ X of amount
to be reimbursed” to side
An honorarium is a payment given for professional services
that are rendered nominally without charge.
 Honoraria cannot be paid to University employees or
students. It must go through payroll and once it has
hit your Level I report, we can reimburse the account
 A completed W-9 must be on file for all honoraria
payments if paying directly
 Example # 6
 Aiken Partnership Request Form
 Invoice, letter or description of services with
amount and honoraria information
 W-9 Form completed and signed by honoraria
Can I request Aiken Partnership funds to be
transferred into my departmental account?
No. You may get your department reimbursed by
completing a request. Refer to Example # 5
Can I receive a cash advance from Aiken
Partnership funds?
Cash advances may be requested for research purposes
 Advance Request Form must be submitted at least 3 weeks prior
to research
 Cannot be requested for travel accommodations such as: mileage,
meals, hotel costs, airfare, rental vehicles, parking, taxi fare,
etc.
 Must submit all original receipts and unused money to the Aiken
Partnership within 3 business days of return
Two Examples of a Cash Advance:
1. I am doing a research for poverty households in Arizona.
While I interview poverty level couples in Arizona, I take
them to the local grocery store and purchase groceries.
2. I will be conducting research at a local gas station and
handing out $5 gift cards to each person that completes a
survey regarding fuel costs.
How long does it take to receive my reimbursement?
Once your approved paperwork is received in the
Advancement Office, it usually takes 2 weeks for your
reimbursement check to come back from Columbia.
What if I can’t find my original receipt?
If you cannot find your original receipt, you will
need to submit a “Missing Original Documentation
Form” along with the Aiken Partnership Request
Form
May I submit a request to pay more than what is
in my account?
No. The authorized department chair signing the
request should know how much is in each account
and should not authorize a payment more than
what is allowed.
Judy Waters
Coordinator of Gift Accounting
University Advancement Office
Office: 803-641-3334
Email: judyw@usca.edu