Original Issuance Date: November 4, 2026
Effective Date: November 19, 2026
Expiration Date: November 1, 2027 or upon permanent revisions to SYS 405, whichever is first.
1. Interim Policy Purpose
The purpose of UW System Administrative Policy (SYS) 405, Universities of Wisconsin Travel and Expense Policy, is to establish the general parameters for conducting University-sponsored travel and accounting for expenses. It outlines the acceptable modes of travel, meal expenses, and miscellaneous items that are eligible for payment or reimbursement. The amendments in this interim action align the accountable plan requirements described in Section 6.A.II with process changes in Workday to accurately reflect the data input requirements.
2. Related Policies
This policy temporarily amends Section 6.A.II of SYS 405, Universities of Wisconsin Travel and Expense Policy.
3. Scope
This interim policy action applies to all faculty, staff, visitors, students, guests, and other non-University personnel, including consultants/contractors traveling or using funds and/or resources administered by Universities of Wisconsin campuses, except for the exemptions listed in SYS 405.
4. Definitions
See SYS 405, Universities of Wisconsin Travel and Expense Policy, for a full list of definitions applicable to the policy. Terms appearing in the amended Section 6.A.II are as follows:
Business Purpose: Purpose that supports or advances the goals, objectives, and mission of the University.
Reimbursement: Payment from the University for expenses personally incurred and paid for.
Spend Authorization: A business process in Workday where individuals can get approval from the Driver Worktag Manager/Funding Manager in advance of making any purchases or booking any travel. Note a Spend Authorization is required to be completed and attached to any expense report that has any Travel and Expense Policy Violations in order for the expense report to be approved.
Supplier Invoice Request: A business process in Workday that is required to be completed and approved to pay any non-employee expenses that are in violation of the Accountable Plan.
5. Interim Policy Statement
For the duration of this interim policy action, SYS 405 Section 6.A.II is amended to read as follows:
“II. Accountable Plan Requirements
All reimbursable expenses (out-of-pocket and Shared-Liability Card transactions) are to be substantiated in a timely manner and fully supported on an expense report.
For reimbursements to be considered non-taxable income, the University’s travel policies and operational standards must comply with the IRS Accountable Plan Rules. To be considered an “Accountable Plan,” the following conditions must be met and apply to all UW reimbursements:
- Reimbursements and advances provided to travelers under the plan must be for business-related expenses only.
- Advance payments must be reconciled within 30 days of the end of the business trip.
- Non-travel expenses must be submitted with the required supporting documentation within 90 days from the date of purchase.
- Travel, Job-Related Training and Tuition Reimbursement expenses must be submitted with the required supporting documentation within 90 days from the end of travel or course. In Workday, this is identified as either the Departure Date, Return Date, End Date, or Trip End Date. For one-way airfare without a return date, expenses must be submitted within 90 days of the Depart Date.
- If an expense report is returned, the expense report must be resubmitted within 90 days to not be taxed.
Expense Operation Leads have the authority to grant exceptions for employees to allow for expense reimbursement when the above requirements are not met. All exceptions to the Accountable Plan granted for employees must meet the following requirements:
- Completed and approved Spend Authorization detailing the reason why the 90-day timeframe was not met and attached to the expense report.
Exceptions will be considered tax reportable to the employee unless extenuating circumstances apply. Extenuating circumstances for employees are defined as a serious illness or other unforeseen emergency out of the control of the employee. Employee negligence and busy schedule/workload are not considered extenuating circumstances.
Non-employee reimbursement requests submitted in excess of the 90-day requirements of the Accountable Plan must be submitted in Workday using a Supplier Invoice Request.
Universities of Wisconsin student employee expenses that have a UW business purpose and benefit to the UW are subject to the 90-day requirements. Expenses for non-employee Universities of Wisconsin students are exempt from the 90-day requirements.”
6. Supplemental Documents
None listed.