GW SON Expense Justification Process

Policy Statement

This standard sets forth the measures established by the George Washington University (hereinafter, “GW” or “the University”) School of Nursing (“Nursing” or “SON”) to maintain the proper oversight and accuracy of departmental expenditures within SON as they are related to special events or travel initiatives. 

An Expense Justification Form (EJF) details the anticipated expenses for upcoming special events and/or travel initiatives where the entire cost of the event/travel exceeds $2,000.00 in total. This form must be submitted with supporting documentation for approval at least 7 business days prior to special events, travel and/or any expense that has not been specifically identified and approved by the SON Dean at the beginning of the fiscal year.

The GW School of Nursing expects all members within its community to adhere to and act in accordance with this standard. All EJF initiators are responsible for creating the EJF request and providing appropriate supporting documentation while all department heads are responsible for reviewing and understanding their respective department’s budgeted expenses.

Reason for Policy

Tracking expenses and determining appropriate payment processes are key fiduciary functions within SON. This policy aims to lay out the proper guidelines for tracking departmental costs, processing payment for various types of expenditures, and maintaining and providing adequate supporting documentation.

Who is Governed by this Policy

• SON Staff
• SON Faculty

Policy

GW P-Cards are a convenient way to make small-dollar (<$3,500.00) purchases for travel and event-related items. In many cases, charges related to special events and travel can be paid via P-Card. However, there are certain situations where a p-card cannot be used:

Payments to Individuals

Payments to individuals CANNOT be made with P-Card and instead must go through GW procurement and accounts payable. The individual must register as a vendor with GW iSupply. Once registered, the Finance Department will need a fully-executed (signed by all parties) contract and a Worker Classification Review form to complete the requisition for a purchase order. Lastly, the Finance Department will also need an invoice so a payment request can be submitted to the Accounts Payable department for processing.

Please note that faculty, staff and students are not eligible for honoraria. If the payment is for a guest lecturer and it is being made in gratitude for that speaker’s service (that is, there was no invoice or contract for this service), then the speaker can be paid via an honorarium request form. In addition to this form, accounts payable requires a completed W9 (October 2018 version) as well.

Goods over $25,000

Requestor will need to complete and submit a Supplier Selection Memo (SSM). This form will show proof that at least 2 other offers were solicited and that the lowest priced vendor was selected. Deviations from this requirement are explained in this form. Quotes from at least two unused vendors (as well as the chosen vendor) must also be included; otherwise, a sole source justification must be provided.

Purchase charges over $3,500

Please email sonfinancegwu [dot] edu (sonfinance[at]gwu[dot]edu) to justify using P-Card for items over $3,500 and request a P-Card increase.

Please note that paying an invoice greater than $3,500.00 via P-Card in multiple installments is prohibited. For example, if a catering invoice is $4,000.00, you cannot make two payments of $2,000.00 each to pay for it.

Other Expenses (gift cards, travel reimbursements)

Gift card forms need to be submitted and approved in advance of purchase. Gift cards can be purchased via P-Card; however, please include a copy of the gift card request form signed by the Finance Director when you prepare your expense report in Concur. Request forms must also be signed before purchase is made and should include a list of recipients (no pre-purchasing). Please refer to the travel expense reimbursement manual for additional guidance.

Contractual Language on Invoice

Normally, invoices (e.g. for food, supplies) can be paid by P-Card with no additional documentation. However, if there is language on the invoice that appears to be “contractual”, then the invoice must be forwarded to GW’s legal department (OGC) for review. In these cases, please forward the invoice in question to sonfinancegwu [dot] edu (sonfinance[at]gwu[dot]edu).

In some cases, OGC will require no additional edits to the invoice. In this case, you will be informed that the charge can be paid via P-Card. However, there are some cases where OGC will require additional edits or have a contract with the official GW legal template created. In these cases, payment will not be allowed on P-Card. The vendor will have to register with iSupply and you may need to provide additional documentation to facilitate the creation of a purchase order.

Procedures

1. EJF submission date should be at least 7 business days BEFORE date of activity where expenses will be incurred; additionally, EJFs should be reviewed and approved by the finance department before expenses are incurred.
2. Complete the EJF, noting possible vendors who might not be able to be paid via P-Card
   • Activities should fall into one of these three categories: employee special events, major special events, or faculty travel (professional,
     development, speaking).
   • EJF expenses should be approved by either the departmental head or the submitter’s direct supervisor depending on the departmental
     structure.
     Note: In the event that the direct supervisor’s position is vacant, default to the next level approval.
3. Scan the signed and completed EJF, along with all supporting documentation to the finance department email address (sonfinancegwu [dot] edu (sonfinance[at]gwu[dot]edu)).
4. Within 3 business days, the finance department will send an email to either confirm or deny the request.

Please note the EJF should include documentation to support estimated costs where appropriate. It is understood that these expenses are estimates and do not constitute a guarantee of payment. Actual reimbursements will be made through GW Expense Reporting. Out of pocket reimbursements MUST be submitted within 60 days of the transaction/trip or they will not be eligible for reimbursements. All individuals are responsible for obtaining reimbursement, even if you have staff support or assistance with processing.

Please reach out to sonfinancegwu [dot] edu (sonfinance[at]gwu[dot]edu) if you are unsure either to use P-card or Purchase Order (PO) is necessary.

Forms

• Expense Justification Form (EJF)

Related Information

• List of Purchases Exempt From Purchase Order
• SON Office Reference Sheet
• GW Travel Expense Reimbursement Manual (PDF) 
• GWU iBuy

Contacts

Contact	Telephone	Email
SON Finance Department	202-994-6429	sonfinancegwu [dot] edu (sonfinance[at]gwu[dot]edu)