Timeframe for Travel and Entertainment Expense Submission

The employee must adequately account to UC San Diego for expenses within a reasonable period of time.

• According to UC Travel Policy and Entertainment Policy, business expenses must be submitted within 45 days of the trip end date or event end date.  Expenses submitted after this period of time is considered overdue and an explanation must be provided in the reconciliation.
• Expenses may be treated as taxable and reported on the employee's W-2 when the reconciliation is submitted in excess of 120 days past the Travel End Date or Event (End) Date. The department will also see charges to its fund(s) for its share of employer-related taxes.
• For late claims, include a clear explanation as to why the trip or event was not submitted in a timely manner and how the department will ensure future compliance. This information should be included in the comments of the Expense Report.
• For expenses paid via a personal form of payment, we recommend that expense reports be submitted within a shorter time frame to reduce the financial burden on the employee.  The general guideline is within 21 days of the Travel End Date or Event (End) Date.  

Reimbursements may be taxable if:

• The activity is not directly related to the employee's job and therefore does not have a University business purpose.
• The expense is lavish or extravagant under the circumstances.
• The expense is not substantiated with supporting documentation and a receipt if the expense is $75 or greater.
• The employee did not adequately account to UC San Diego for these expenses within a reasonable period of time.