Advances

Objective of the Procedure

This procedure describes the handling of advances within The University Corporation (TUC). This procedure applies to all faculty, staff, and students working on or participating in funds held at TUC.

Definition of Advance

Advances are provided to individuals in the following circumstances:

  • For a specific event such as gift cards or incentives for participants in a research study or for projected program costs
  • Travel related expenses such as airline tickets, meals, lodging, rental cars, etc.
  • Conference registration fees, tradeshows, seminars, and training courses

All advance requests must include a detailed justification, including budget available and authorized signatures.

Overview

TUC asks all individuals to use their TUC purchase cards or personal credit card to pay for travel expenses (non-MI&E) rather than requesting advances after travel authorization is approved (if required). All advances must be requested with appropriate signatures and submitted promptly with supporting documentation to TUC after the reason for advance has taken place.  The expense information is required for final audit and clearing of the advance.  TUC’s practice is to reimburse travel expenses as quickly as possible with submission of required documentation.

Request for Advance

Requestors fill out an Advance Request at least 12 business days before the advance is needed. When the Advance Request is submitted, an email will be sent to the requestor. Fill out a Check Request and attach the email received from the Advance Request. The recipient of the advance must be the submitter of the check request, except for students whose requests must be submitted by the Principal Investigator (PI) or Fund Director (FD). The amount of the requested advance cannot exceed 75% of the expected total expenditure for staff employees and PIs/FDs.  Students and student assistants are eligible for advances up to 100% of the expected expenditure amount.  Advances should not be less than $100. 

Ensure the Advance Request email is attached and the appropriate information is included to prevent delays in processing of your request. 

Advances for travel

Travel policy and guidelines apply to a request for advance for a business trip.  The advance must be refunded immediately when a trip is cancelled or postponed.

Proof of Expenditures/Clearing of Advance

Unless otherwise approved in writing at the time the advance request is made, individuals must submit the appropriate supporting documentation to TUC Accounting within 30 days of the completion of their travel or occurrence of the actual expenditures.  The supporting documentation will be reconciled with the advance request and an amount due to or from the employee/PI/FD will be calculated. 

Conference/Tradeshows/Training/Seminars

With or without travel, submit an agenda/itinerary as well as receipt of charges/payment.

Travel advances

For a travel advance request, include a completed eTravel Expense Report (or, where applicable, a Travel Expense Claim form) as proof of expenditures. Attach all original receipts, including those for the advance amount, to the expense report.

Participant incentives, including gift cards

For other types of advances, Principal Investigator(s) or Fund Director(s) must submit a log and reconciliation of monies disbursed.  The log must include the dates of study participation on which incentives were provided, the amount of the incentive, and as much detail on individual subject records (e.g., names, email addresses, student IDs, signatures or other records) as is permissible under the approved IRB protocol.  

Advances must be cleared within 30 days and before the fund or project end date. Extensions beyond 30 days are rarely granted except in cases of clear hardship (example, extended travel period, or for research incentives when subject recruitment/participation may occur over the course of a year). In all cases, the PI/FD or employee must provide an estimated clearance date that is before the project or fund end date.

Reimbursement for Unused Advances

When the reason for the advance is cancelled or postponed or part of the advance is not used, the unused portion of the advance will need to be reimbursed to TUC as soon as possible and in less than 30 days.  Fill out the Deposit Transmittal Form located on the Forms & Guides page.  Either mail the Deposit Transmittal Form with your check or bring the Deposit Transmittal Form with your check or cash (exact amount) to the TUC office (Sierra Center 3rd floor).  This form ensures the deposit is properly applied to the unused portion of the Advance.

Limitations and Recovery

Limitations on Advances

Only one advance per person may be outstanding at any given time. 

Uncleared advances will result in further requests for advances being denied.

Recovery

Timely submission is important. Excess reimbursements or advances not returned within a reasonable time frame are considered taxable income by the IRS. According to the IRS, reasonable time frames are to account for expenses within 60 days and return excess amounts within 120 days - of when the expense was incurred.  In the event the advance recipient does not submit documentation such as an eTravel Expense Report or Travel Expense Claim Form (if applicable) within 90 days from when the trip or activity is expected to be completed, TUC will initiate proceedings for the recovery of the outstanding advance.

The employee’s written permission must be obtained before an outstanding advance can be deducted from wages or from any other amounts due the employee.  If the employee’s consent cannot be obtained, TUC may recover the debt through a collection agency.  

Responsibilities

Principal Investigators/Project or Fund Directors

Principal Investigators/Project or Fund Directors (PIs/PDs/FDs) are responsible for:

  • Communicating the procedure for advances to all employees seeking an advance and for ensuring compliance.
  • Ensuring
    • Employees attend the seminars, conferences, trade shows and training for which they received an advance
    • Individual advances are cleared with TUC within 30 days of the actual expenditure unless an alternate deadline was approved in writing at the time of the advance request.
  • All advances within a project are cleared before the end of the project.

The PIs/PDs/FDs will be held accountable for any advances that are not cleared and therefore not reimbursed by the grantor. 

TUC-Post-Award (this only applies to advances in a sponsored project)

When approving Check Requests, Post-Award personnel must consider any outstanding advances within the project. TUC-Post-Award will assist TUC-Accounts Payable in contacting PIs/PDs regarding un-cleared advances. TUC-Post-Award will ensure that all advances are considered before a sponsored project is closed by reviewing the outstanding advance log.  During the closing process, Post-Award personnel will contact the PIs and inform them about any un-cleared advances.

TUC-Accounts Payable

TUC Accounts Payable personnel will:

  • Track and monitor the timely clearing of all advances
  • Maintain and monitor the advance log. 

The advance log is accessible by TUC-Post-Award for additional control purposes. The AP Manager/Associate Director of Accounting will review the advance log on a monthly basis to ensure adherence with the TUC advance procedure.

Procedure for Advances

When an advance is needed for an allowable circumstance, the responsible parties and procedures are as follows:

1. Employee/Principal Investigator (PI)/Fund Director (FD)

  • Determine need for & amount of advance. Advance amount should be at least $100.
    • Employees/PIs/FDs - Amount cannot exceed 75%. Students eligible up to 100%
  • Submit an Advance Request at least 12 business days ahead of when the advance is needed.
    • Advance Request will save data to an Advance Log and send a confirmation email.
  • Complete a Check Request with detailed estimate of expenses and attach the Advance Request Confirmation email to the check request.
  • Check Request description should begin with the word ‘Advance’, then the reason for the advance and applicable dates.

2. The University Corporation – Liaison

  • Verify availability, account string, and allowability of funds.
  • Verify signature authorization.
  • Approve the Check Request.

3. The University Corporation – Accounts Payable

  • Verify all required information is provided and the advance amount is within policy.
  • Record expense information as detailed on the request.
  • Generate payment and forward to recipient of check request.
  • Review the information available in the advance log and update as needed.

4. Employee/Principal Investigator (PI)/Fund Director (FD)

  • Spend money for intended reason and collect receipts
  • Promptly submit the documentation to TUC-Accounts Payable (aptuc@csun.edu) to clear the advance:

Conference/Tradeshow/Training/Seminar/Webinar – Submit agenda/itinerary and receipt for payment

Travel – eTravel Expense Report or Travel Expense Claim Form.  Attach supporting documents, receipts.

Research Incentives/Gift Cards- Reconciliation log reflecting participation dates, incentive amounts, and subject records of participants who received money/incentives (e.g., names, email addresses, study IDs, or other records as permitted by approved IRB protocol).

Submit all documentation to clear an advance & any unused/cancelled advances in less than 30 days.

When submitting via email, please submit all documentation in one email to aptuc@csun.edu.

5. The University Corporation – Accounts Payable

  • Verify accuracy and eligibility of expenses.
  • Clear the advance and update the advance log.

 

Note: Students may not submit cash advance requests. If a student requires an advance in conjunction with a sponsored project or fund, it is the responsibility of the PI, FD or another employee to request the advance on the student’s behalf.

 

Sample of Advance Request Form:

First part of the sample form Second part of the sample form Third part of the sample form

 

 

Date of Last Revision: 01/02/26

Contact information:
TUC Accounting
Accounts Payable Department 

Email: aptuc@csun.edu  
Phone: Main: (818) 677-5298