Business & Travel Expenses

Buyways is considered the preferred method for purchasing. When Buyways is impractical, the bank card can be used. Out of pocket reimbursements for non-travel related expenses are restricted.  An exception request can be completed.

Yes, out-of-pocket reimbursements are allowed for business travel expenditures (post-trip).

It is up to the department and an employee’s supervisor to determine if an employee should have a bank card based on purchasing needs.  The bank card does allow the cardholder to purchase for others.

UPST offers guidance and training for Requisitions (Purchase Orders) and has information available about the bank card program.  Also, UPST has various resources (forms and job aids) and trainings.

The Controller's Office has developed some additional resources for purchasing gifts and awards per the requirements of the new standard.

• Gifts Limits and Taxability Decision Tree for Employees
• Gift Matrix Employees
• Gift Matrix Non-Employees
• Gift Card Receipt for Employees
• Gift Card Receipt for Non-Employees
• Gift Card Log

The US Bank Declining card (USBDC) is the only allowable mechanism to purchase gift cards as allowed in the standard (retirement, employee recognition, raffles and door prizes, volunteers, human subject participants etc.).  The USBDC is different from a standard University bank card in that it is a pre-loaded credit card that is automatically reconciled to one G/L account (no reallocation is available).  There are three accounts available (727100 Employee recognition, 743015 Gift cards, and 742000 human subject compensation).  The card remains active until the funds are exhausted or the card expires.  In order to apply for a USBDC, complete an application.  There is an application for human subject gift cards and an application for all other gift cards.  Please note - for human subject payments, we also offer a cash advance option which is outlined in the question "How do I pay Human Subjects."

The US Bank Declining card is a pre-loaded credit card issued to employees which is automatically reconciled to one G/L account (no reallocation is available).  There are three accounts available (727100 Employee Recognition, 743015 Gift cards, 742000 human subject compensation).  The card remains active until the funds are exhausted or the card expires.  This card can be used to purchase gift cards as allowed in the Uniform Standard (Employee retirement, raffles and door prizes, volunteers).  In order to purchase gift cards for human subject participants with a USBDC, we have a card application specific for purchasing human subject participant gift cards. 

Documentation for the USBDC is uploaded in Buyways and retained for audit.

Downloadable PDF Version of this information (Compensating Human Subjects)

We have three different mechanisms to compensate Human Subjects:

• US Bank Declining Card (USBDC)
• Cash Advance
• Accounts Payable

USBDC:  The US Bank Declining Card is used to purchase gift cards for human subject participants.  This card can also be used on online research platforms such as MTurk and Prolific.

The USBDC is a pre-loaded credit card that automatically reconciles to one G/L account (as requested and approved on the application).  The card remains active until funds are exhausted or the card expires.  Once the funds are exhausted and/or the card expires, the card cannot be used, and a new application is required.  There is no encumbrance when a USBDC application is approved. When the card is used, the card transaction will post to the G/L account requested.

The limit for distributing gift cards to human subjects is $100.00 per human subject participant per event (per the business and travel expense policy).  When compensating human subjects more than $100 per event, see the Accounts Payable method for compensating human subject participants.

Here is a link to apply for a USBDC.  Applications are to be submitted to @email which is managed by the Controller’s Office.

Documentation requirements:   Monthly US Bank Card statements approved by the cardholder and supervisor, purchase invoices, and proof of gift card issuance are to be uploaded in Buyways or provided to the Controller’s Office at @email within 30 days of the statement end date.

Issuances of gift cards should be documented in a log or (spreadsheet), or by individually collected receipts which include the date of issuance, purpose, card amount, and signature of recipient.  When signatures cannot be obtained, other proof of distribution such as an email can be provided.

The Controller Office has an employee gift card receipt form and a non-employee gift card receipt form that can be used.

Have questions about USBDC? Email your question to:  @email.

Cash Advance:  A cash advance is issued to an active employee who receives a check payable in their name for the purpose of compensating human subject participants.  The employee can deposit the funds and use the funds for compensating human subject participants with gift cards, cash, online platforms, tangible gifts etc.  Any unused /undocumented funds are returned to the University at the end of the event.

The limit for distributing gift cards or cash is $100 per event (per the business and travel expense policy).  When compensating human subjects more than $100 per human subject participant per event, see the Accounts Payable method for compensating human subject participants.

Here is a link to apply for a cash advance.    Applications are to be submitted to @email which is managed by the Controller’s Office.

Documentation requirements:   Purchase invoices and proof of gift card /cash issuance needs to be provided to the Controller’s Office to @email. 

Issuances of gift cards /cash should be documented in a log or (spreadsheet), or by individually collected receipts which include the date of issuance, purpose, card/cash amount, and signature of recipient.  When signatures cannot be obtained for gift card issuances, other proof of distribution such as an email can be provided.

The Controller Office has an employee gift card receipt form and a non-employee gift card receipt form that can be used.

Have questions about cash advancement? Email your question to @email

Accounts Payable: In order to compensate human subject participants directly through Accounts Payable, human subject participants need to be onboarded as a supplier, a process managed by  UPST.  The department must complete the supplier request form in Buyways to initiate supplier onboarding.   

Once the supplier is onboarded, a payment request can be generated using the Buyways direct payment form.  Select the following within the direct payment form:

• Type of purchase:  Human Subjects
• Commodity Code:  Human Subject Compensation
• Account Code: 742000

Have questions about supplier onboarding or A/P payment processing? Contact UPST.

Please note:  The IRS considers all payments and gifts to human subject participants to be income, and they may be taxable.  The IRS requires the University to report payments of $600 or more per Calendar Year on form 1099-MISC/1042S.

Payments made to human subject participants for more than $100 per human subject participant per event are made by Accounts Payable for IRS tracking/reporting purposes. 

For exceptions to the $100 per human subject participant per event allowance using USBDC / Advance, when a human subject participant is not expected to exceed $600 threshold during the calendar year, an exception form can be completed as well as a gift card receipt form (for each human subject participant). Reach out to the Controller’s Office for information at @email.

Students can be refunded through accounts payable SFAMH business unit. Students who are US citizens can be reimbursed through the SFAMH business unit. Foreign students need to be vetted through Glacier for anything except a refund because even reimbursements can be taxed for them in some circumstances. If determined taxable the transaction must be entered in Buyways.

All prizes and awards which are given to students for educational expenses or which are educational in nature are considered scholarship and require Financial Aid reporting.  Only travel reimbursements related to a student’s employment/work should be processed in Concur.

Visit the President's Office for guidance for student payments. 

Refunds: If the student has no balance due to the University they will receive a refund processed by the Bursar’s Office.  Refunds are processed via Excess Express. Students designate a US checking or savings account for deposit for refunds in SPIRE. When a refund is available, the student will receive an email from the Bursar’s Office. If a student has not set up Excess Express, they have a “To Do” on their SPIRE account to set up the account for refund deposits.

Graduate Assistantship Office, Sheilagh Hanley, Graduate assistantships, non-working fellowships, prestigious fellowships: @email.

Financial Aid, Suzanne Schilling, educationally-related, travel awards, scholarship processing, @email

University Advancement/Development Office, Academic Works, Jennifer Beane, @email

Bursar’s Office, scholarship awards from organizations outside of UMass Amherst (i.e. Big Y, community foundations), Scholarship Coordinator, @email

The Dinner meal limit is per person for business meals and catered events and is not inclusive of tax and tip.

Cardholders should specify up front to the restaurant server that they need an itemized receipt for the business meal.  If the cardholder cannot obtain an itemized receipt from the vendor, a missing receipt form can be completed if the receipt total is $25 or more.  If the meal is being charged to a sponsored grant, an attestation that no alcoholic beverages were purchased must be included on the missing receipt form.

The language has changed slightly.  Alcohol consumed at a business meal or meeting must be reasonable (generally not to exceed 25% of the total bill or a single beverage per person that is reasonably priced) and must be served with food.

The impact to travel related expenses are minimal.  

The changes are:

1.)The wording for allowable mileage has been updated to reflect IRS requirements

2.) Pre-travel authorization in Terra Dotta is no longer required for same-day out of state travel.

Please be sure to register travel in Terra Dotta, including travel which has a blanket pre-approval.  Include the Terra Dotta number on the expense report.

There are no additional requirements for prior approval with the new standard.

Yes. All domestic overnight travel must be approved and registered in Concur/Helix.

Travelers are expected to incur the least expensive lodging option for rooms and rates available.  Travelers may stay in rental accommodations (Airbnb) if the total cost is equal to or less than a standard hotel single room occupancy rate.  Documentation must be provided to show the cost comparison.  If Airbnb is used and the cost of the Airbnb exceeds the standard hotel room rates, the traveler can claim the lowest rate for reimbursement OR complete an exception form and provide a justification to support how the Airbnb was the lowest cost lodging available which could meet the traveler's business and safety needs.  Airbnb is allowed on the bank card as a travel expense.

No, a traveler who submits for per-diem is not required to turn in receipts.

Yes, only one method: receipts or per diem is allowed per trip.  Per diem is preferred. GSA per diem rates.

When using Concur we do not require a business expense form. A business expense form should still be used for purchases which are not documented in Concur. Here is a link to the campus form .

Prior approval is required for 1.) events in excess of $500 and alcohol at events 2.) employee recognition gifts 3.) gifts and awards provided to external organizations (contributions) 4.) gift card purchases 5.) cash advance requests 6.) cell phone purchases 7.) overnight, out-of-state, and international travel (prior to booking) 8.) Most exceptions to the standard also require prior approval-see the Amherst approval Matrix.

Pre-travel, prior approval, and exception requests are in Concur.

Gift cards are pre-approved with either of these two forms:

US Bank Declining Card Application for Human Subject Participant Gift Cards
US Bank Declining Card Application for Purchasing Gift Cards

Cash advances used to pay human subject compensation are pre-approved with this form.

Cell Phone's-Each department has an official cell phone representative who will request a cell phone and plan to IT.  If you do not know who your cell phone representative is, email @email.  Cell phones require a  Business Use Statement form to the Controller's Office.

For guidelines, please visit the link to UMass President's office below:

Payroll Tax Guideline 103: Procedures for the Administration of Transition Relocation Allowance | UMass Office of the President (umassp.edu)