POLICY

Under certain circumstances it may be necessary, practical, and/or cost-efficient for National Cancer Institute at Frederick (NCI-Frederick) personnel to incur out-of-pocket expenses during the routine performance of their official duties. A general expense form is the vehicle for providing reimbursement to employees for these out-of-pocket expenses. However, it is important that costs reimbursed meet the same standards of reasonableness and allowability as those incurred through the centralized procurement functions supported by the Operations and Technical Support (OTS) contractor. The I.M.P.A.C. (International Merchant Purchase Authorization Card) should be used for purchases whenever possible within the guidelines of purchase card use.

DEFINITIONS

I.M.P.A.C.: International Merchant Purchase Authorization Card

OTS: Operations and Technical Support

PROCEDURE

Preparation of general expense form

Each requester seeking business expense reimbursement will complete a general expense form.  The following information must be provided on the general expense form:

• Requester’s name
• Account/center number to which the cost is to be charged
• Total dollar value of the item and/or cost of mileage
• A detailed description of the items purchase
• Authorizing signature and dates

• Requester’s signature and date
• Authorizing official’s signature and date.

All employees seeking reimbursement must obtain a vendor receipt. Securely attach original receipts to an 8½" x 11" paper and submit them with a general expense form, available at: http://home.ncifcrf.gov/saic/bpdocs/ger.htm.

Approval and reimbursement process

Submit properly completed general expense forms to the General Accounting Department.  General Accounting will review the general expense form for compliance with this Policy and Procedure.  Reimbursements for approved general expense forms will be disbursed as follows:

• If for an OTS contract employee, reimbursement is through payroll.
• If for a non-OTS contract employee, reimbursement is by check.

General expense forms which are not in compliance with this Policy and Procedure will be returned directly to the requester, along with an explanation.

Procedure Restrictions

• Personnel who purchase items anticipating reimbursement through the contract do so at their own financial risk. Any disallowed costs are the exclusive responsibility of the individual who incurred the expenses.
• An individual cannot approve his/her own request for reimbursement.
• Individuals approving general expense forms must have delegated authority to do so within the NCI-Frederick Signature Authorization System.
• The following items may not be purchased and submitted for reimbursement on a General Expense form.

1. Materials, supplies, and services requiring prior NCI approval (COA) or the approval of an NCI-Frederick functional component such as the Scientific Library, Safety and Environmental Protection Program, Laboratory Animal Sciences Program, or the Institutional Review Board.
2. Cellular telephones and pagers
3. Weapons (examples:  firearms, tranquilizer guns)
4. Items identified as unallowable in accordance with NCI-Frederick Contracts (examples:  decorative and personal effect items such as pictures, plants, personalized stationery or greeting cards; food/drink items, medications [other than for animals], coffee pots and toasters).
5. All costs identified as unallowable in accordance with Federal Acquisition Regulations (FAR) 31-205, “Selected Costs.”

RESPONSIBILITIES

General Accounting will audit the general expense form for financial accuracy and compliance with this Policy and Procedure.

General Business Expense reimbursement will be performed by the accounts payable/travel office of the OTS contractor.  Funding will be provided by the NCI-Frederick Special Bank Account.

Contractors may choose to establish a petty cash fund from their own corporate resources to cover general business expenses.  To request reimbursement of these expenses, each contractor may submit a general expense form to the OTS contractor, with original receipts attached.

Funds required for unusual or emergency situations should be coordinated through the OTS contractor accounting department.

REFERENCES

General Expense Form