Processing Payments Using Emburse Expense

The Emburse Enterprise Expense Management Software is used by departments to initiate payments for Travel Reimbursements and Check Requests.

Payments to Individuals (Employees, Students and Non-Employees) can be made in Emburse Expense, subject to the limitations below.

• Emburse may only be used for either Non-Procurement transactions or certain limited Procurement transactions that are specifically exempted from the New Mexico Procurement Code.
  • Allowable Emburse Payment Types can be found below.
• The payment for the purchase of goods and/or services is generally not allowed in Emburse.
  • In general, the purchase of goods and/or services constitutes “Procurement” under State Law, is governed by the State Procurement Code and the UNM Purchasing department, and therefore must be paid via P-Card or LoboMart Requisition/Purchase Order instead of Emburse.

Reimbursement for Services Not Allowed

Due to IRS Tax reporting requirements and State Procurement Law, the University WILL NOT reimburse employees for the purchase of services, in Emburse or any other system.  The Purchase of Services must be paid directly to the vendor via either P-Card or Purchase Order, and contracted for through the UNM Purchasing department in advance of services being rendered.   

The provisions outlining the requirements associated with reimbursements and payments are documented in UNM Administrative Policy #4030 “Travel” and #4320 “Purchasing Goods off Campus”, section 5.   

ALLOWABLE EMBURSE EXPENSE PAYMENT REQUEST TYPES:

• Travel Reimbursements
  • Travel Reimbursements for UNM employees and students, and for non-employees, for University business reasons, are processed in Emburse Expense.
    • Reimbursements to faculty, staff and students are subject to the provisions of Travel Policy 4030.
    • In addition, reimbursements requests for student must be thoroughly explained to show the UNM benefit for the travel, as opposed to substantial benefit to the student in their education.
      • See Student Payment Guidelines.
  • For UNM employees, select “Employee Travel” from the “Report Type” drop-down list.
  • For UNM students and non-employees, select the applicable choice from the “Report Type” drop-down list.
    • After selecting the Report Type, select the Payee from the “Student Payee” or “Non-Employee Payee” box, as applicable.
  • All of the expenses associated with a particular trip should be reported or addressed on a single Travel expense report in Emburse.
    • If certain receipts aren’t available at the time the report is submitted, or if certain common expenses (airfare, lodging, etc.) aren’t being claimed, please include an explanation.
  • Attach all appropriate receipts and other information to document the expenses and the reason for the trip.
    • Conference brochure/materials
  • Approval of individual being reimbursed, as well as their Dean, Director or Department Head (or delegate), is required.
    • Approval can be given via email, or within Emburse.
  • Students aren’t approvers in Emburse, therefore their approval must be documented on the “Reimbursement Approval Form” available at: http://chromeriver.unm.edu/student-payee/102318_stu_exp_rept.pdf.
    • Completed and signed form must be attached to reimbursement request.
  • Non-employees (aside from students) are not required to approve.
  • Reimbursement requests for UNM employees (faculty, staff or student) that are submitted, and approved by all appropriate departmental personnel greater than 60 days after the end of the business travel will be treated as additional taxable compensation to the employee.
    • Applicable taxes will be withheld on next paycheck following reimbursement per IRS “accountable plan” guidelines.
• Payments & Reimbursements for Non-Travel
  • Non-Travel Reimbursements, and certain other pre-determined payments, for UNM employees and students, and for non-employees, for University business reasons, are processed in Emburse Expense.
    • Reimbursements to faculty, staff and students are subject to the provisions of Policy 4320.
    • In addition, reimbursements requests for students must be thoroughly explained to show the UNM benefit for the payment, as opposed to substantial benefit to the student in their education.
  • See Student Payment Guidelines.
  • For UNM Employees, select “Employee Other” from the “Report Type” drop-down list.
    • When adding expenses, use the “Employee Other” tile ONLY.
  • For UNM students and non-employees, select the applicable choice from the “Report Type” drop-down list.
    • After selecting the Report Type, select the Payee from the “Student Payee” or “Non-Employee Payee” box, as applicable.
      • When adding expenses, use the "Other" tile ONLY.

ALLOWABLE EMPLOYEE EMBURSE EXPENSE PAYMENTS & REIMBURSEMENTS (NON-TRAVEL):

The specific non-travel reimbursement and payment requests that may be submitted for UNM employees are as follows; select from the “Type” drop-down list when adding an expense.

• Athletic Game Officiating
  • Typically only used by the Athletics Department, used to make payments to individuals providing officiating services for athletic events.
  • Any payments submitted for individuals who are UNM employees (including student employees) are reported to Payroll for inclusion as additional taxable compensation on the employee’s W-2.
  • In addition, the applicable taxes on the payment are withheld on the employee’s next paycheck.
• Dues and Fees
  • Reimbursement for items such as annual membership dues to an organization can be requested via this Payment Type.
  • Approval of individual being reimbursed, as well as the designated departmental approver is required.
  • Approval can be given via email or within Emburse.
  • Reimbursement requests for employees (faculty, staff or student) that are submitted, and approved by all appropriate departmental personnel greater than 60 days after the payment was made will be treated as additional taxable compensation to the employee.
    • Applicable taxes will be withheld on next paycheck following reimbursement per IRS “accountable plan” guidelines."
• Goods
  • Used to reimburse UNM faculty, staff or student employees for items purchased, for a University business purpose, using personal funds.
  • Faculty, Staff or Students SHOULD NOT pay for services with personal funds.
    • This is not allowable per policy.
  • As with all payments to students, to use this process it must be clearly shown how the payment benefits UNM directly, versus the student’s education.
    • If primary benefit is student’s education, process through Financial Aid.
    • See Student Payment Guidelines.
  • Requests over $1,000 may be allowed, but will also route to Purchasing for approval.
  • Faculty or Staff that frequently have the need to make purchases on behalf of UNM should consider obtaining a University Purchasing Card (PCard) to make these purchases.
  • Approval of individual being reimbursed, as well as the designated departmental personnel, is required.
    • Approval can be given via email, or within Emburse.
  • Reimbursement requests for employees (faculty, staff or student) that are submitted, and approved by all appropriate departmental personnel greater than 60 days after the payment was made will be treated as additional taxable compensation to the employee.
    • Applicable taxes will be withheld on next paycheck following reimbursement.
    • Per IRS “accountable plan” guidelines.
• Refunds
  • This payment type is used ONLY to return funds to a UNM employee who previously paid money to UNM.
    • Refund for a ticket to an event, or tuition/fee for a class that was subsequently canceled, etc.
    • Return of a security deposit.
  • DO NOT use this Payment Type to reimburse an employee or students for funds they spent out of pocket for a UNM business purpose.
    • Use “Goods”, “Dues, Fees”, etc., as appropriate.
  • No backup required, as long as the reason for the refund is thoroughly explained.
  • Generally charge the refund to the account code to which the original payment was deposited.
    • Typically a revenue account code.
  • Refunds to UNM employees require approval by both the payee and the designated departmental personnel.
    • Approval can be given via email, or within Emburse.
• Research Study Incentives
  • This Payment Type is intended only to pay an agreed upon amount to a UNM employee participating in a research study.
    • Information will be reported to Payroll, and applicable taxes will be withheld on next paycheck
  • Backup documentation should include general information about the study.
    • If the study is confidential in nature, the detailed documentation can be kept in the department.
  • Payments require payee approval and departmental approval.
    • Approval can be given via email, or within Emburse.
• Royalties
  • This payment type is used to make royalty payments to the owner of intellectual property in exchange for their use in the ordinary course of University business.
  • By definition, a Royalty is:
    • “an amount of money that is paid to the original creator of a product, book, or piece of music based on how many copies have been sold” or;
    • “an amount of money that is paid by a mining or oil company to the owner of the land the company is using”.
  • As an example, University Press would pay royalties to the writers of books they are selling.
  • Payments to employees are reported to Payroll for subsequent tax withholding, and inclusion on W-2.
    • Attach appropriate backup to document the payment amount.
  • Payments require payee approval and departmental approval.
    • Approval can be given via email, or within Emburse.
• Telecomm
  
  • May use this to submit a request for reimbursement of other specific charges incurred by an employee for UNM business purposes.
  • Approval of the payee, as well as the Dean, Director or Department Head (or their delegate), is required.
  • Reimbursement requests that are approved by all appropriate departmental personnel greater than 60 days after the end of the month for which the reimbursement is being requested, will be treated as additional taxable compensation to the employee.
    • Applicable taxes will be withheld on next paycheck following reimbursement per IRS "accountable plan" guidelines.

ALLOWABLE STUDENT & NON-EMPLOYEE EMBURSE EXPENSE PAYMENTS & REIMBURSEMENTS (NON-TRAVEL):

The specific non-travel reimbursement and payment requests that may be submitted for UNM students and Non-Employees are as follows; select from the “Type” drop-down list when adding an expense:

• Athletic Game Officiating
  • Typically only used by the Athletics Department, to make payments to individuals providing officiating services for athletic events.
  • Any payments submitted for individuals who are not UNM employees are tracked for 1099 reporting.
• Consignment Sales
  • Used exclusively for paying an amount based on a “trading agreement” where a seller (owner) of property sends goods to a reseller, and the seller doesn’t get paid until if or when the property is sold.
  • Typically, this would involve a museum or a department with some type of retail operation.
• Dues and Fees
  • Reimbursement for things such as annual membership dues to an organization can be requested via this Payment Type.
  • Approval of a student being reimbursed must be documented via the “Reimbursement Approval Form” available at: http://chromeriver.unm.edu/student-payee/102318_stu_exp_rept.pdf.
    • Completed and signed form must be attached to reimbursement request.
  • Non-employees (aside from students) are not required to approve.
• Goods
  • Used to reimburse UNM students and non-employees for items purchased, for a University business purpose, using personal funds.
  • As with all payments to students, to use this process it must be clearly shown how the payment benefits UNM directly, versus the student's education.
    • If primary benefit is student’s education, process through Financial Aid.
    • See Student Payment Guidelines.
  • Requests over $1,000 may be allowed, but will also route to Purchasing for approval.
  • Approval of a student being reimbursed must be documented via the “Reimbursement Approval Form” available at: http://chromeriver.unm.edu/student-payee/102318_stu_exp_rept.pdf.
    • Completed and signed form must be attached to reimbursement request.
  • Non-employees (aside from students) are not required to approve.
• Honoraria (Non-Employee Only)
  • What can be paid as an Honorarium is specifically defined by Policy
    • University Administrative Policy 2170
    • No payments to Employees.
      • Questionable whether a student would meet the criteria.
    • Only to an “individual of special achievement or renown".
    • Event of short duration.
    • Does Not constitute compensation commensurate with actual services provided.
  • Examples are payments to guest speakers, reviewers, seminar participants, etc.
  • May include reimbursement of travel expenses.
  • Attach sufficient information to document payee’s status as a “person of renown".
  • Payments are tracked for 1099 reporting.
    • If travel expenses are not properly documented with receipts, they will be included in 1099 reportable amount.
    • Honorarium payment requests to foreign nationals will route to Taxation for review and potential tax withholding.
  • Approval of Dean, Director or Department Head, or their delegate, is required.
    • Approval can be given via email, or within Emburse.
• Monetary Awards
  • Only to be used for paying cash prizes/awards associated with winning a contest, drawing, etc., or in association with a documented non-academic Student Award program.
  • May only be used to pay UNM students or individuals from outside UNM.
    • Not for Awards to faculty or staff.
      • Submit via Non-Standard Payment process.
  • This Payment Type MAY NOT be used to pay for services rendered.
    • Must be paid through Payroll or via Purchase Order, as appropriate based on the facts and circumstances.
  • Payments are tracked for 1099 reporting.
  • No payee approval required.
• Participant Support Costs
• Refunds
  • This is used ONLY to return funds to a UNM student or non-employee individual who previously paid money to UNM.
    • Refund for a ticket to an event, or tuition/fee for a class that was subsequently canceled, etc.
    • Return of a security deposit.
  • DO NOT use this Payment Type to reimburse a students for funds they spent out of pocket for a UNM business purpose.
    • Use “Goods”, “Dues, Fees”, etc., as appropriate.
  • No backup required, as long as the reason for the refund is thoroughly explained.
  • Generally charge the refund to the account code to which the original payment was deposited.
    • Typically a revenue account code.
  • Refunds to students or non-UNM individuals require approval by the designated departmental personnel.
    • Approval can be given via email, or within Emburse.
• Research Study Incentives
  • This Payment Type is intended only to pay an agreed upon amount to a UNM student or non-employee participating in a research study.
    • Payments are tracked for 1099 reporting.
  • Backup documentation should include general information about the study.
    • If the study is confidential in nature, the detailed documentation can be kept in the department.
  • Payments require departmental approval.
    • Approval can be given via email, or within Emburse.
• Royalties
  • This payment type is used to make royalty payments to the owners of intellectual property in exchange for their use in the ordinary course of University business.
  • By definition, a Royalty is:
    • “an amount of money that is paid to the original creator of a product, book, or piece of music based on how many copies have been sold” or;
    • “an amount of money that is paid by a mining or oil company to the owner of the land the company is using”.
  • As an example, University Press would pay royalties to the writers of books they are selling.
    • Payments are tracked for 1099 reporting.