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Accountable Plan (Policy 6290)

University Policy 6290

Download a Printable Version of Policy 6290


Effective Date

November 2010

Last Revision Date

June 03, 2025

Responsible Party

Chief Financial and Operating Officer and Vice President for Finance and Operations, (208) 426-1235

Scope and Audience

This policy applies to any individual paid or reimbursed for a University business expense.

Additional Authority

  • 26 U.S.C. § 274 (Disallowance of Certain Entertainment, etc., Expenses)
  • Internal Revenue Service (IRS) Publication 463 (Travel, Gift, and Car Expenses)

1. Policy Purpose

To establish requirements for compliance with the University’s accountable plan.

2. Policy Statement

Boise State University has an accountable plan that allows it to reimburse employees (and, in certain cases, non-employees) for authorized business expenses without impacting taxable compensation in accordance with IRS regulations. The accountable plan rules apply to all payments, reimbursements, or advances for authorized business expenses, both travel and non-travel related.

3. Accountable Plan Requirements

a. To comply with the University’s accountable plan, expense reimbursements and cash advances must meet the following conditions: 

(i.) Expenses were paid or incurred for business purposes while performing services for the University. There must be a business connection or purpose for the expense, and the expense must be both ordinary and necessary.

(ii.) Original, itemized receipts are required to substantiate expenses. Scanned or electronic copies of original receipts are acceptable. If an original receipt is unavailable, a printed internet receipt showing proof of purchase and payment may be accepted. Additional documents such as the per diem calculator, travel agenda, foreign currency calculations, or other documentation as applicable may be required for substantiation.

Per diem reimbursements for meals may be paid without supporting documentation up to the maximum allowed by the state travel policy for all official travel requiring an overnight stay. The per diem calculator must be provided to substantiate expenses.

(iii.) To meet the accountable plan’s substantiation requirement, the employee must have completed their reimbursement request and submitted it in Bronco Hub for approval within sixty (60) days of the purchase date or the last date of travel.

  • If requirement 3.a.iii is not met, the payment, reimbursement, or advance to the employee will be considered employee wages, subject to tax withholding, and reported on the applicable tax forms.
  • Requests for expense or travel reimbursement submitted more than 120 days after the purchase date or the last date of travel will not be reimbursed.
  • The substantiation requirements of this policy also apply to non-employees (e.g., independent contractors) conducting University business. If a non-employee does not properly account to the university for their expenses, the individual will not be reimbursed.

b. Any payment, reimbursement, or advance in excess of the amounts substantiated must be returned within sixty (60) days after the advance or reimbursement was received. 

University Policy 6180 (Travel)

University Policy 6240 (Meals and Refreshments)


Revision History

May 2011; September 2011; June 03, 2025