Finance

Cash Collection and Deposit

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Title: Cash Collection and Deposit
Policy Owner: Office of the Bursar
Applies to: Faculty, Staff
Campus Applicability: Storrs and Regional Campuses
Approval Date: August 8, 2025
Effective Date: August 8, 2025
For More Information, Contact: Office of the Bursar
Contact Information: cashoperations@uconn.edu
Official Website: https://bursar.uconn.edu/departments/cash-operations/

PURPOSE

To ensure compliance with Title 4 Chapter 47 Section 4-32 of the Connecticut General Statutes for accounting and depositing of any Cash received by the University.

APPLIES TO

This policy applies to any University department receiving Cash.

DEFINITIONS

Cash: Includes currency, checks, money orders, electronic payments, and all other negotiable instruments.

POLICY STATEMENT

Any department or unit at the University receiving Cash must deposit funds within 24 hours of receipt if the total amount is $500 or more; lesser amounts may be held until total receipts reach $500 but not for a period of more than seven calendar days.  All cash must be deposited into a University bank account.  Funds must be accounted for daily in the University’s general ledger system, regardless of total amount collected.

Any missing funds must be immediately reported to the University Police Department and the Office of the Controller. The results of the investigation will determine the subsequent actions. See also the Policy on the Prevention and Reporting of Fraud and Fiscal Irregularities.

ENFORCEMENT

Violations of this policy and any related procedures may result in appropriate disciplinary measures in accordance with University By-Laws, General Rules of Conduct for All University Employees, and applicable collective bargaining agreements.

PROCEDURES

Consult the Cash Operations and Accounts Receivable procedures in KnowledgeBase for proper cash handling controls for your department. Additional information is available on the Office of the Bursar website.

REFERENCES

Connecticut General State Statute Title 4 Chapter 47 Section 4-32. State Revenue Accounting

POLICY HISTORY

Revisions:
08/08/2025 (Approved by the Senior Policy Council)
01/14/2022
08/19/2014

Service Center Policy

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Title: Service Center Policy
Policy Owner: Accounting Office – Office of Cost Analysis
Applies to: All University Workforce Members
Campus Applicability: All UConn Campuses, except UConn Health
Approval Date: April 30, 2026
Effective Date: April 30, 2026
For More Information, Contact: Associate Controller & Director of Accounting
Contact Information: accountingoffice@uconn.edu
Official Website: https://accounting.controller.uconn.edu/

BACKGROUND

The University of Connecticut must comply with the U.S. Office of Management and Budget (OMB) Uniform Guidance (2 CFR Part 200), which governs administrative requirements, cost principles, and audit requirements for federal awards.

Under 2 CFR 200.468, Service Center charges must:

  • Be based on actual usage;
  • Not discriminate between federally and non‑federally funded programs; and
  • Be designed to recover no more than the aggregate cost of providing services over a reasonable period.

Non‑compliance may result in federal reimbursement obligations and penalties.

PURPOSE

To define requirements for the establishment, operation, oversight, and financial management of University Service Centers and ensure compliance with OMB Uniform Guidance, federal cost principles, and University Policy while promoting equitable and consistent rate-setting practices, and ensuring charges to federally sponsored projects reflect only allowable and allocable costs.

APPLIES TO

Workforce Members who establish, manage, oversee, or utilize Service Centers that provide goods or services to internal University users. It also applies to all Service Centers that charge federally sponsored projects, other restricted funds, or institutional accounts.

DEFINITIONS

Service and Recharge Centers (“Service Centers”): Institutional units established for the purpose of providing goods and services to university departments, and only incidentally to customers outside the university, for a fee. Service and Recharge Centers offer goods and services that are unique, contribute to the mission of the University, require special control, are subject to federal and/or state regulations, or are not readily available from external sources. Goods and services are provided using approved billing rates, and on a regular and continuing basis.

The University operates three types of Service and Recharge Centers (collectively called Service Centers):

  • Department Recharge Center: A facility or departmental unit that provides services to sponsored programs and generates less than $25,000 in annual revenue and/or incurs less than $100,000 in annual expenditures.
  • Service Center: A facility that provides goods and services on a continuing basis to the University community and charges users a predetermined and approved billing rate to recover the annual cost of operations. Service centers pertain to units that generate $25,000 or more in annual revenue and/or incur $100,000 or more in annual expenditures, but do not meet the criteria of a Specialized Service Facility.
  • Specialized Service Facility (SSF): A large service center that provides unique, complex, or specialized services and has combined annual direct operating and internal overhead costs of $1,000,000 or more.

Sponsored Projects: Activities funded by an external sponsor, such as a federal or state agency, foundation, or other non University entity, under a formal award (grant, contract, or cooperative agreement) that obligates the University to conduct a defined scope of work and comply with specific terms and conditions.

Allowable Costs: Costs that meet the requirements of 2 CFR Part 200, including being reasonable, allocable, consistently treated, and not specifically identified as unallowable.

Governmental Cost Accounting Standards (CAS): standards and rules administered by the federal government for use in achieving uniformity and consistency under federal contracts.

POLICY STATEMENT

The University of Connecticut shall establish, operate, and manage Service Centers in compliance with the Uniform Guidance.

The Office of Cost Analysis (OCA), a unit within the University’s Accounting Office, is responsible for ensuring that the establishment of and the rates charged by University Service Centers are in accordance with the Uniform Guidance.  The OCA reviews the rates charged by Service Centers, and ensures that the rates are consistent with good business practice and comply with all applicable regulatory and legal requirements, including those outlined in the Uniform Guidance and the Governmental Cost Accounting Standards (CAS).  The OCA will ensure that federally sponsored projects are not charged a rate that is higher than any other internal users for the same goods or services under similar circumstances. External rates include indirect costs or overhead, whereas internal rates include only direct costs.  Departments operating Service Centers must have the Center and the rates used by the Center, approved by the Manager of OCA in advance of commencing operations.

Service Centers must maintain sufficient documentation to support rate calculations, cost components, and usage bases. Documentation must be retained in accordance with university record retention requirements and applicable federal regulations.

Establishment of Service Centers

Service Centers are created to improve operational efficiency, reduce duplication, and offer specialized services. Departments must use existing Service Centers where available before establishing new ones. A written proposal must be submitted and approved by the sponsoring Department Head which includes:

  • Service description,
  • Justification,
  • Comparison to external providers,
  • Cost, revenue projections, and utilization estimates.

Funding Requirements

Funds must be secured prior to beginning operations, including:

  • Equipment,
  • Inventory,
  • Working capital.

Foundation funds may be used only if unrestricted or expressly allowed and compliant with federal cost principles. Sponsored award funds may not be used to establish Service Centers.

Rate Setting Standards and Costs

Rates must:

  • Recover total operating costs;
  • Be based on actual usage;
  • Ensure equitable charges to all University users;
  • Be billed uniformly and in a timely manner (at least once monthly)
  • Not exceed the cost of operations,
  • Exclude unallowable costs,
  • Be reviewed at least biennially by the Department and the OCA,
  • External user rates may include overhead and indirect costs.

Costs must be reasonable, allocable, and allowable under Uniform Guidance. Allowable costs include salaries, fringe benefits, depreciation (non‑federally funded equipment), supplies, maintenance, and allowable overhead.

Unallowable costs include, but are not limited to: advertising, alcohol, bad debts, donations, entertainment, fundraising, and public relations.

Billing

Service Centers must operate and bill consistently within the University fiscal year and maintain complete documentation supporting billings. Billing must occur at least monthly using approved rates. Prepayment for services and advance billing is prohibited.

Closing a Service Center

Written notification must be sent to the Department Head and Office of Cost Analysis within 90 days.

The final fund balance must be brought to zero. Departments must fund any deficit; federal grants must be refunded for surplus balances. The service center account must be formally closed in KFS.

ENFORCEMENT

Operating units that process internal charges for goods and services are subject to government regulations concerning service centers.

Service center violations under 2 CFR 200 (Uniform Guidance) can subject organizations to significant federal penalties, including disallowed costs, suspension, or debarment. Non-compliant, profit-making, or discriminatory fee structures against federal awards may lead to government-imposed fines, audit findings, or repayment of funds.

Violations of this policy and any related procedures may result in appropriate disciplinary measures in accordance with University By-Laws, General Rules of Conduct for All University Employees, applicable collective bargaining agreements, and the University of Connecticut Student Code.

PROCEDURES/FORMS

Procedures and forms related to this policy are maintained separately by the Office of Cost Analysis. Refer to Establishment and Financial Management of Service Centers and UConn Service Centers Checklist posted in the Accounting website.

UConn Service Centers Checklist
Establishment and Financial Management of Service Centers

REFERENCES

2 CFR Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards eCFR :: 2 CFR Part 200 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards

POLICY HISTORY

Policy Created: December 26, 2014

Revisions: 

Review and editorial revisions August 27, 2021
April 30, 2026 (Approved by the University Senior Policy Council and President)

 

Personal Services Fringe Rate Calculation for Grants/Research

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Title: Personal Services Fringe Rate Calculation for Grants/Research
Policy Owner: Accounting Office
Applies to: Faculty, staff and designated University affiliates
Campus Applicability: Storrs and Regional Campuses
Effective Date: December 26, 2014
For More Information, Contact Associate Controller & Director of Accounting
Contact Information: (860) 486-1366
Official Website: https://accountingoffice.uconn.edu/

PURPOSE

To ensure that the University is in compliance with the cost principles and accounting standards set forth by the federal government.

APPLIES TO

This policy applies to faculty, staff and designated affiliates of the University of Connecticut, Storrs and Regional Campuses.

DEFINITIONS

Personal Services Fringe Rates are calculated to cover the cost of employer-paid contributions for retirement, health care, life insurance and other fringe benefits on grants.  The rates vary because the calculation is based on a percentage of salaries for different categories of personnel.

OMB Uniform Guidance – publication of the Office of Management and Budget titled “Cost Principles and Audit Requirements for Federal Awards.”

Governmental Cost Accounting Standards (CAS) – standards and rules administered by the federal Government for use in achieving uniformity and consistency under federal contracts.

POLICY STATEMENT

The Office of Cost Analysis (OCA), a unit within the University’s Accounting Office, is responsible for calculating personal services fringe rates that are charged to research grants in accordance with OMB Uniform Guidance and the Government Cost Accounting Standards (CAS).  Federal grants may not be charged personal services fringe rates unless approved by the Department of Health and Human Services, our cognizant federal agency. University departments charging personal services to grants must use the approved fringe rates.

ENFORCEMENT

Violations of this policy or associated procedures may result in appropriate disciplinary measures in accordance with University By-Laws, General Rules of Conduct for All University Employees, and applicable collective bargaining agreements.

PROCEDURES/FORMS

The rates are calculated by the OCA based on current financial information and then adjusted annually in the future rates, based on actual costs.

For more information on OMB Uniform Guidance, please see

http://www.whitehouse.gov/omb/

POLICY HISTORY

Revisions:  Review and editorial revisions August 27, 2021

Financial Statements and Financial Reports Policy

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Title: Financial Statements and Financial Reports Policy
Policy Owner: Accounting Office
Applies to: Staff
Campus Applicability: Storrs and Regional Campuses
Effective Date: August 19, 2014
For More Information, Contact Associate Controller & Director of Accounting
Contact Information: (860) 486-1366
Official Website: https://accountingoffice.uconn.edu/

PURPOSE

The financial position of the University must be represented in conformity with Generally Accepted Accounting Principles (GAAP) in the United States of America and the Governmental Accounting Standards Board (GASB).

APPLIES TO

This policy applies to all staff of the University of Connecticut, Storrs and Regional Campuses.  Fiscal staff are responsible for adhering to this policy, and the Accounting Office staff ensure adherence.

DEFINITIONS

Fiscal staff:  are generally responsible in their respective areas for financial matters including but not limited to procurement, adhering to budgets, safeguarding assets, and completing transactions in the financial system.

POLICY STATEMENT

The Accounting Office is responsible for ensuring that the financial statements of the University, as well as all financial reports produced by the Accounting Office and provided to internal or external parties of the University, are presented fairly in all material respects, and that they represent the financial position of the University in conformity with accounting principles generally accepted in the United States of America (GAAP) and the Governmental Accounting Standards Board (GASB). Fiscal staff are responsible for applying proper accounting principles which is the basis for accurate financial reporting.

ENFORCEMENT

Violations of this policy may result in appropriate disciplinary measures in accordance with University Laws and By-Laws, General Rules of Conduct for All University Employees, applicable collective bargaining agreements, and the University of Connecticut Student Conduct Code.

POLICY HISTORY

Revisions:  Review and editorial revisions August 27, 2021

Facilities and Administrative (F&A) Rate Calculation Policy

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Title: Facilities and Administrative (F&A) Rate Calculation Policy
Policy Owner: Accounting Office
Applies to: Faculty, Staff and Designated Affiliates
Campus Applicability: Storrs and Regional Campuses
Effective Date: December 26, 2014
For More Information, Contact Associate Controller and Director of Accounting
Contact Information: (860) 486-1366
Official Website: https://accountingoffice.uconn.edu/

PURPOSE

To ensure that the University is in compliance with the cost principles and accounting standards set forth by the federal government.

APPLIES TO

This policy applies to faculty, staff and designated affiliates of the University of Connecticut, Storrs and Regional Campuses.

DEFINITIONS

Facilities & Administrative (F & A) Rate: overhead rate charged to federal research grants. It is synonymous with indirect costs, and refers to the actual operating costs for facilities and administrative personnel necessary to support externally funded research.

OMB Uniform Guidance: publication of the Office of Management and Budget titled “Cost Principles and Audit Requirements for Federal Awards.”

Governmental Cost Accounting Standards (CAS): standards and rules administered by the U.S. government for use in achieving uniformity and consistency under federal contracts.

POLICY STATEMENT

The Office of Cost Analysis (OCA), a unit within the Accounting Office, is responsible for calculating the Facilities and Administrative (F&A) rate charged to federal research grants every five years in accordance with OMB Uniform Guidance and the Government Cost Accounting Standards (CAS).  The OCA will ensure that federal grants and contracts are not charged a higher rate for goods and/or services that any other internal or external customer may be charged, and only the approved F&A can be charged to grants.  Departments cannot charge more on a grant than the rates approved by the Department of Health and Human Services, our cognizant federal agency.

ENFORCEMENT

Violations of this policy may result in appropriate disciplinary measures in accordance with University Laws and By-Laws, General Rules of Conduct for All University Employees, applicable collective bargaining agreements, and the University of Connecticut Student Conduct Code.

PROCEDURES/FORMS

For more information on OMB Uniform Guidance, please see:

http://www.whitehouse.gov/omb/

POLICY HISTORY

Revisions:  Review and editorial revisions August 27, 2021

Financial Accounting and Chart of Accounts Policy

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Title: Financial Accounting and Chart of Accounts Policy
Policy Owner: Accounting Office
Applies to: University Workforce Members
Campus Applicability: All UConn Campuses, except UConn Health
Approval Date: December 23, 2025
Effective Date: January 1, 2026
For More Information, Contact Associate Controller & Director of Accounting
Contact Information: accountingoffice@uconn.edu
Official Website: https://accountingoffice.uconn.edu/

PURPOSE

To ensure accurate and consistent recording of the University’s financial transactions and proper creation, maintenance, and use of the University’s Chart of Accounts for reliable financial reporting, strong internal controls, and compliance with all applicable accounting and reporting standards.

APPLIES TO

This policy applies to all Workforce Members involved in the initiation, approval, recording, reconciliation, or reporting of financial transactions.

DEFINITIONS

Chart of Accounts: The structured listing of account codes, attributes, and financial classifications used to record and report the University’s financial activity.

Financial Reporting Requirements: Standards and rules that govern how the University prepares and presents its financial information, including U.S. Generally Accepted Accounting Principles (GAAP), standards issued by the Governmental Accounting Standards Board (GASB), and other applicable state, federal, or sponsor requirements.

General Ledger: The central component of the University’s accounting system that records detailed financial transactions and account balances.

Workforce Members: Employees, volunteers, trainees, and other persons whose conduct, in the performance of work for the University, is under the direct control of the University, whether or not they are paid by the University.

Fiscal Staff: Workforce members that are generally responsible in their respective areas for financial matters including but not limited to procurement, adhering to budgets, safeguarding assets, and completing transactions in the financial system.

Departments: Academic, administrative, and operational units of the University, including schools, colleges, divisions, and centers, that initiate, approve, record, or review financial transactions.

Accounting Transactions: Financial activities recorded in the University’s general ledger that affect account balances. These include, but are not limited to, Distribution of Income and Expense (DI), Internal Billing (IB), Transfer of Funds (TF), Salary Transfer (ST), and General Ledger Transfer (GLT).

Supporting Documentation: Records that validate the accuracy and purpose of a transaction, such as invoices, receipts, contracts, email correspondence, or internal approval forms, as specified in University procedures.

POLICY STATEMENT

The University must maintain financial records that fairly and accurately represent its financial position in accordance with applicable Financial Reporting Requirements, including GAAP and GASB standards.

The Accounting Office maintains the University’s Chart of Accounts and ensures proper classification of revenues, expenses, assets, liabilities, and fund balances. Fiscal Staff may submit account requests or attribute changes through the University’s electronic workflow system. The department’s authorized approver or their delegate, as defined by University policy, must review account requests for accuracy, completeness, and compliance with University coding standards prior to final review by the Accounting Office.  The Chart Manager Group within the Accounting Office approves all new accounts and attribute changes to ensure compliance with Financial Reporting Requirements.

Fiscal Staff must record all Accounting Transactions using the appropriate object codes, and include  supporting documentation as outlined in applicable University procedures. The Accounting Office reviews and approves accounting entries, as appropriate, to help ensure the integrity, accuracy, and reliability of the University’s financial reporting. Departments should consult with the Accounting Office concerning issues or discrepancies in their General Ledger accounts that cannot be resolved at the department level.

ENFORCEMENT

Violations of this policy and any related procedures may result in appropriate disciplinary measures in accordance with University By-Laws, General Rules of Conduct for All University Employees, applicable collective bargaining agreements, and the University of Connecticut Student Code.

PROCEDURES/FORMS

The Accounting Office maintains the procedures and reference information supporting this policy, both of which are published in the University’s Knowledge Base. This includes the Chart of Accounts structure, attributes, object code descriptions, and procedures for requesting new accounts, processing Accounting Transactions, and correcting errors.

For additional guidance on account classification, transaction processing, or coding, departments may contact the Accounting Office.

Accounting – Finance, Payroll, and Budget – UConn Knowledge Base
Chart of Accounts – Finance, Payroll, and Budget – UConn Knowledge Base

POLICY HISTORY

Policy created: 08/19/2014

Revisions:

08/27/2021 (Review and editorial revisions)
12/23/2025 (Approved by the University Senior Policy Council and President)

Relocation and Moving Policy

Posted on by
Title: Relocation and Moving Policy
Policy Owner: Office of the Provost and Human Resources
Applies to: Designated Full-time Faculty, Athletics, Librarians, Management Exempt, and Management Exempt positions with faculty titles
Campus Applicability: All Campuses except UConn Health
Effective Date: February 25, 2021
For More Information, Contact Office of the Provost or Human Resources
Contact Information: Provost@uconn.edu / HR@uconn.edu
Official Website: http://www.policy.uconn.edu

REASON FOR POLICY

The University recognizes the competitive nature of the hiring process and therefore grants the flexibility to reimburse or pay for actual relocation expenses for designated full-time faculty, athletics, management-exempt administrators.

POLICY STATEMENT

The relocation policy and procedures establishes the nature of expenses that can be direct billed or reimbursed from the University, limits on these expenses, and a timeframe of when these expenses can occur.

POLICY

  1. In the offer of employment, the University may include an offer to reimburse and/or provide direct payment for allowable moving expenses required for relocation up to the amount specified in the table set forth in paragraph 15 herein.
  2. All reimbursement or direct payments for relocation expenses are includable in the employee’s taxable wages.
  3. Designated faculty includes tenured and tenure-track faculty, management-exempt employees with a base faculty appointment, in-residence faculty, clinical faculty, extension faculty, and  librarians.
  4. Direct billing cannot be used for moves that occur during November or December.
  5. The hiring process includes three phases: interview, offer and acceptance, and move. The final phase, the move, begins the date of the final one-way trip of the selected candidate and their  family to their new residence. The move phase ends upon the day of arrival. Only expenses incurred in connection with the move phase are covered by this policy. Common relocation expenses include (where relevant, this covers the employee and one immediate family member, defined as spouse or child):
    • Transportation of household goods
    • Airfare, in accordance with the University Travel Policy
    • Car rental (through the day of arrival), or mileage at the standard IRS medical/moving mileage rate, in accordance with the University Travel Policy
    • Lodging (only during the one-way trip of the move phase, ending on the day of arrival), in accordance with the University Travel Policy
    • Meals during travel (excluding alcohol), in accordance with the University Travel Policy
    • Shipping of car
    • Storage of household goods after arrival; not to exceed 30 consecutive days after date goods are moved from the former residence
  6. Employees will be reimbursed for the shortest, most direct route available. Travel incurred for side trips or vacations en route, etc. may proportionally reduce the amount of moving  expenses an employee is eligible to receive.
  7. The following types of non-business expenses, included but not limited to, will not be paid or reimbursed as part of relocation expenses:
    • Entertainment
    • Side trips, sightseeing
    • Violations (parking tickets, moving violations, )
    • Return trips to former residence
    • Expenses related to former residence
    • General repairs or maintenance of vehicle resulting from self-move
    • Temporary accommodation in the new location beyond the day of arrival
  8. Individuals should refer to the Reimbursement of Recruitment Expenses Policy for guidance regarding appropriate payment or reimbursement of expenses related to the “interview” and  “offer and acceptance” phases. Relocation payments are not intended to cover any travel expenses incurred during these two earlier phases.
  9. The cost associated with the relocation of a laboratory, professional library, scholarly collection and/or equipment (scientific, musical, etc.) are excluded from this policy as they are not   considered household goods or personal effects. If relevant for business purposes, costs associated with moving such materials should be negotiated separately.
  10. This policy applies to new employees whose move exceeds 50 miles and who are moving to within 35 miles of the primary campus at which they will be working. Exceptions to this rule may   be made by a Dean, the Director of Athletics, or by the appropriate EVP if a) they think that a move is reasonable given the commuting distance that the new employee would be facing, or b)   the new residence of the employee will be close enough to the primary campus at which they will be working so that they will reasonably be able to relocate there and perform their duties.
  11. Relocation expenses will only be covered by this policy if they occur within 12 months of the new start date of an employee.
  12. If employment with the University ends in a voluntary separation prior to working at least thirty-nine (39) weeks on a full-time basis in the first twelve months after starting employment,   the employee must reimburse the University the full amount of relocation expenses paid by the University.
  13. Exceptions to extend applicability beyond these employees require a business justification and must be explicitly approved by the Director of Athletics, EVP, or President as appropriate.
  14. The President will recommend an amount for reimbursement and/or direct payment for the Executive Vice Presidents/Provost to the Board. The Chairman of the Board will recommend an   amount for reimbursement and/or direct payment for the President to the Board.
  15. The formula for determining the amount to be reimbursed is based on the distance of the move. This figure represents the maximum reimbursement allowed. The allowance for a move   constitutes the maximum commitment for reimbursement of University and/or Foundation funds, rather than an entitlement of the employee. The figure is also the maximum amount the   University will pay when the direct bill option is selected. The formula is calculated according to the distance of the move, as follows:
Mileage Reimbursement of expenses up to:
≤ 1,000 miles $2,000
≤ 1,500 miles $2,500
≤ 2,000 miles $3,000
≤ 2,500 miles $3,500
≤ 3,000 miles $4,000
  1. It may be the case that the competitive hiring practices of a specific field require exceptions to this policy. Exceptions that involve costs of up to 200% of the standard formula may be approved by the Dean, Director of Athletics, or EVP as appropriate. Exceptions above 200% of the standard formula or involving other requirements of the policy will require documentation of the business justification for the requested exception and these require approval by the EVP or President as appropriate.

PROCEDURES

Relocation and Moving Procedures are located here. Upon acceptance, the University’s contracted relocation services provider, Signature Relocation, will contact the employee directly to assist the employee with their relocation.

ENFORCEMENT

Violations of this policy or associated procedures may result in appropriate disciplinary measures in accordance with University By-Laws, General Rules of Conduct for All University Employees, applicable collective bargaining agreements, the University of Connecticut Student Code, or other applicable University Policies.

RELATED POLICIES

Reimbursement of Recruitment Expenses, Policy on

POLICY HISTORY

Policy Created:  07/01/2003 (Reimbursement of Recruitment and Moving Expenses Policy approved by Board of Trustees)

Revisions:

08/07/2013 (Reimbursement of Moving Expenses Policy and Procedures approved by Board of Trustees)

11/21/2014 (Procedural revisions to Reimbursement of Moving Expenses Policy and Procedures)

02/24/2021 (Relocation and Moving Policy approved by Board of Trustees)

Reimbursement of Recruitment Expenses Policy and Procedures

Posted on by
Title: Reimbursement of Recruitment Expenses Policy and Procedures
Policy Owner: Committee formed by the Office of the Provost
Applies to: Faculty
Campus Applicability:  All Programs at all Campuses except UConn Health
Effective Date: August 7, 2013
For More Information, Contact Workforce Solutions/ Office of the Provost
Contact Information: (860) 486-3034
Official Website: http://hr.uconn.edu/

Reason for Policy

The University recognizes the competitive nature of the recruitment and hiring process, and, therefore, grants departments the flexibility to pay for or reimburse recruitment expenses for faculty or management-exempt administrator positions.

The hiring process consists of three phases: the interview phase, the offer and acceptance phase, and the move phase. The interview and offer and acceptance phases constitute the recruitment process.  For expenses incurred in connection with the move phase, please see the Reimbursement of Moving Expenses Policy. Depending on the phase, payments vary and are subject to different tax rules.

This policy allows for reimbursement and/or direct pay of one trip per recruitment phase.  Reimbursements for additional visits must be authorized by the President and/or Provost.

The Interview Phase Policy Statement

The interview phase commences upon the first interview and ends upon extension of a written offer to the candidate.  The date the request to hire is submitted is considered the extension of a written offer.

Any department seeking to recruit for a position of sufficient importance may, with the approval of the Dean, Director or Department Head, pay full or partial travel expenses of candidates who must travel to interview for the position. All costs of the interview are the responsibility of the department.

Following approval by the Dean, Director or Department Head, the department may proceed with arrangements for interviews. All candidates should be advised of allowable expenses prior to the interview.  Payments or reimbursements for companions during the interview phase are not permitted.

The University’s Travel and Entertainment Policies and Procedures apply to candidate searches. Costs for airline tickets may be charged to the University contracted travel agency. Please refer to the University’s Travel and Entertainment Policies and Procedures for additional information regarding approved class of travel.

Procedure

Prior to the candidate’s visit to the University, or as soon as feasible, the sponsoring department should set up the candidate as a vendor using the Vendor Create process in the Kuali Financial System (KFS).  After the vendor has been created and the trip has been completed, a Disbursement Voucher needs to be initiated by the department.  Payment will disbursed by the Accounts Payable Department after appropriate routing and approval through KFS.  Claims for reimbursement must be itemized and original receipts supporting all claims must be included. The following information should also be included in the Disbursement Voucher:

  1. Vendor Number
  2. Date of interview
  3. Title of position
  4. Search number
  5. Itemization of expenses
  6. KFS Account Number and Object Code to be charged
  7. All supporting receipts must be scanned and attached to the Disbursement Voucher in KFS

The Offer and Acceptance Phase Policy Statement

The offer and acceptance phase occurs between the date of the extension of a written offer and the move phase, which is defined as the final one-way trip of the selected candidate and their family to the primary duty station.

Once the job offer has been extended, and with the approval of the Dean, Director or Department Head, the following offer and acceptance related expenses may be requested for reimbursement for the employee and one immediate family member defined as a spouse or child:

  1. Transportation (please refer to Part 2 and Part 3 of the Travel and Entertainment Policies and Procedure.
  2. Lodging (please refer to Part 4 the Travel and Entertainment Policies and Procedures for guidelines regarding accommodations)
  3. Meals (please refer to Part 5 of the Travel and Entertainment Policy and Procedure)

Such expenses incurred in connection with the offer and acceptance phase are considered Nonqualified (Taxable) Expenses subject to withholding of applicable income taxes, social security and Medicare taxes.  Reimbursements are included in taxable income and reported on the annual Form W-2. Any expenses incurred through any direct pay vendor, including Nathan Hale Inn or any contracted University booking agencies for air travel, need to be properly classified and reported to the Payroll Department as taxable income by the University department incurring the cost for the expenses or sponsoring the search.

Procedure

Requests for reimbursement of expenses incurred during the offer and acceptance phase should be submitted to the Payroll Department on the Recruitment Expense Reimbursement- RE form.  The Payroll Department will review the request to ensure compliance with this policy.  Reimbursement requests that do not have the required two signatures will not be processed.

All claims for expense reimbursement must be supported by original receipts. Payment will be included in the employee’s paycheck.

Please Note: Reimbursements using UConn Foundation funds, or other private sources, will be remitted to the University and paid to the employee as if they were University funds. Departments are permitted to supplement the cost of recruitment expenses from their own departmental funds.

Approval

The Board of Trustees originally approved the Reimbursement of Recruitment and Moving Expenses Policy on July 1, 2003. The Board of Trustees approved the Reimbursement of Recruitment Expenses Policy and Procedures on August 7, 2013.