In many cases, expenditures are first paid from campus accounts and then reimbursed from USM Foundation accounts. Since original invoices and receipts have already been submitted for these expenses for them to be paid from the campus accounts, the same documentation requirements as direct payments from Foundation accounts would not apply. There are various forms of these types of reimbursements:
- General Department Operating Expenses – if expenses are being reimbursed from accounts specifically set up for this purpose, only a departmental financial statement showing the overall expenses of the department is required to be submitted with the Disbursement Request Form
- Salaries and Benefits – a payroll register showing specific employee names, earnings, and benefits for the period(s) being reimbursed must be submitted with the Disbursement Request Form. Also, if the employee is being reimbursed for work across multiply projects it is the responsibility of the department to maintain effort reports that substantiate the work performed across the different projects. These effort reports may be asked for to substantiate that the reimbursement request is accurate and to ensure that there is no duplication of reimbursements occurring.
- Other expenses – copies of original documentation submitted for payment through campus account and some proof that payment was made through state account (this might be a financial report showing the expenses recorded or a copy of a campus purchasing or credit card statement showing the charges incurred on a campus charge account.)