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Procedure: 5-9

Effective: July 1, 2001

Owner: Associate Comptroller for Accounting Services

Latest Revision: November 22, 2011

Processing Expenditure Credits and Reimbursements

Procedure Steps

Scope | System References | Policy | Responsibility | Distribution | Ownership


This procedure covers the deposit of cash (checks, currency and coin) when the receipts are credits or reimbursements deriving from previous disbursements for University business, where some portion of the payment is returned by the original recipient. In this case the credit must be made to the original PTAO incurring the expense using a unique Credit Expenditure Type.

This procedure does not cover entry of these transactions into the Integrated System Grants Accounting (GA) and General Ledger (GL) modules by organizations other than the Central Cashiers Office. Actual entry of these transactions by University departments will be addressed at a later date.

System References [Top]

UVA Cashiers Office - "Expenditure Credit Form-RC52" (PDF)
IS Navigation: Reviewing Award Status Inquiry [NAV4010U]

Policy [Top]

See University Policy II.C.1 "Records Retention and Disposition"
See University Policy II.E.4 "Controlling Cash Items"
See University Policy V.B.3 "Expenditure Credits and Reimbursements"

Responsibility [Top]

The Department Cashier is responsible for depositing funds that are appropriate expenditure credits or reimbursements to credit expenditure types. This procedure should not be used to deposit funds that are gifts, grants or contracts, or that are generated by the sale of services or goods.

Distribution [Top]

Department Cashier
Central Cashier

Ownership [Top]

The Associate Comptroller for Accounting Services is responsible for ensuring that this procedure is necessary, reflects actual practice, and supports University policy.

Activity Preface

This activity is performed whenever cash is collected by a department as a reimbursement of a direct expense previously incurred by that department. The reimbursement must be credited to the PTAO originally incurring the expense.

General Instructions:

All deposits that are to be processed as expenditure credits or reimbursements must be taken to the University Cashier's Office, even if the department has the authority to deposit other revenues directly to the bank. The Expenditure Credit Form (RC-52) is available on the UVA Forms Directory, under the Cashier's Office, as a PDF document. This form is designed to be completed on-line. Please enter all required data before printing the form. You will need to prepare two (2) copies. After completion of the Expenditure Credit Form, retain one copy for your department records and take the other copy, along with the check(s), to the University Cashier’s Office located in Carruthers Hall.

Note A: Once an expenditure credit is credited to a PATEO, it should only be moved via cost transfer if the expenditure credit expenditure type is not changing. If you need to change the expenditure type it must be corrected by the Cashier’s Office. You will need to fill out two expenditure credit forms one for each side of the correction.

Note B: If a single expenditure credit needs to be credited to two different PATEOs, complete two separate expenditure credit forms (one for each PATEO) with the total of the two forms equaling the amount of the check.

Department Cashier

1. Commonwealth of Virginia policy requires that all funds must be deposited within 24 hours of receipt. After completion of the Expenditure Credit form, take the form and funds to the University Cashier's Office located in Carruthers Hall.

2. All University depositors must restrict the placement of all endorsements either written or stamped to within 1 ½ inches of the trailing edge of the back of the check (see diagram below).

3. All checks deposited must be restrictively endorsed (see below) and include the department’s Integrated System Organization and Project codes.

For deposit only to within named payee/fund of
The Rector and Visitors of the University of Virginia
Department of_______________________
Oracle Org: ______ Oracle Project: ______

4. Determine original PTAO from the original transaction.  The Expenditure Credit must be returned to the same PTAO with the exception of the expenditure code.  Refer to the Expenditure Credit Form.

5. Complete the Expenditure Credit Form according to the instructions below. The form is available on the UVA Forms Directory, under the Cashier's Office, as a PDF documentand is meant to be completed on-line.

  • Select “Original” or Correction”.  (See Note A above)
  • Enter complete departmental information (i.e. departmental name, address, contact person, e-mail address, fax, and date).
  • In the explanation section, provide an explanation of the events that caused the expenditure credit, including the voucher number from the original payment. In rare cases, an expenditure refund may be received before the original expenditure is recorded in the accounting system (e.g. procurement card purchases). If this should occur, prepare the form with as complete an explanation as possible. DO NOT hold the check waiting for the original charge to be recorded. For expenditure reimbursements being credited back to sponsored research project (grant), it is critical that the reimbursement be returned to the original project (PTAO), even if the project is no longer active. Therefore, for reimbursements to sponsored research projects (grants), the date and reference number (or other identifying information) for the original transaction MUST be provided.
  • Enter TOTAL amount of checks and money orders, currency and coin, and the TOTAL amount of all cash items included in the deposit.
  • List the name of the vendor who issued the check.
  • If the reimbursement is to be applied to a sponsored research project (grant), also provide: Date of Transaction, Reference Number, and Principal Investigator.
  • In those cases where multiple checks are included in one deposit, provide a batch or other reference number which ties this expenditure credit to your supporting documentation.
  • Enter the following fields on the line labeled G/M:
    • Project - Project originally charged for this expenditure
    • Task - Task originally charged for this expenditure
    • Award- Award originally charged for his expenditure
    • Expenditure Type - Check the box that corresponds to the type of expenditure credit being processed
    • Org - Organization originally charged for this expenditure

Note:If any of the values supplied generate an error during data entry, the funds will be credited to a suspense account and the Cashier's Office will notify the department. The funds will remain in the suspense account until the department provides a valid account to the Central Cashier's Office.

6. Make a copy of the completed form for your records.

7. You will receive a receipt when the deposit is delivered in person and processed by the Cashier's Office. The receipt will contain a unique number that should be written on your copy of the Expenditure Credit Form in the space provided. Attach the receipt to the form(s), with all original documentation supporting the deposit and file. Original documentation may include: a record of checks and cash received; copies of checks or check stubs; adding machine tapes; or any other department records sufficient to satisfy an audit. If you mail the checks and the expenditure credit form to the Cashier's Office, you will need to include two copies of the expenditure credit form in order receive verification of the expenditure credit/deposit receipt.

End of Activity


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