$75 Supporting Documentation Waiver Policy

Purpose

The Department of Human Centered Design and Engineering (HCDE) uses the following $75 Supporting Documentation Waiver Policy to support purchasing and reimbursement requests and to comply with Washington State Office of Financial Management (OFM) regulations. This policy explains what the $75 supporting documentation waiver is and how to administer its use.

Note: this policy is not a blanket waiver of all receipts $75 and under. The HCDE Fiscal Team reserves the right to request and receive additional documentation if questions arise.

Background/Overview

The Washington State OFM issued a $75 waiver of supporting documentation (e.g., receipts) to the University of Washington for some types of purchases $75 and under. The current waiver is effective July 2023 - June 2025.

The waiver applies only to these UW Purchase systems:

Workday (Expense Reimbursements and Miscellaneous Payments)
Central Travel Account (CTA)
ProCard
Manual Check Requests
Purchases made through interfacing UW purchasing systems such as the Medical Center

“Reasonable efforts should be made to obtain a vendor receipt”

The purpose of the waiver is to ease administrative burden when no receipt is found after a reasonable effort was made to obtain a receipt from the vendor. (UW Procurement Services - Receipt Policy, Post Award Fiscal Compliance)

What to do when a receipt cannot be found/obtained

Documentation is still required, regardless of funding source. Specifically, an itemized list of what was purchased, pricing information and business purpose must be provided as supporting documentation. (Receipt Policy, Post Award Fiscal Compliance)

The following information should be included, either as part of the system (e.g., Workday, ProCard) payment record or separate documentation, with either the purchase or request for reimbursement along with a statement that efforts were made to obtain receipts. (Post Award Fiscal Compliance)

Full description of service or item being purchased.
Identify the vendor Name.
Per unit cost of the item or service.
Date of purchase.
Signature (where applicable).

If food was purchased, an itemized list of all food and beverage items, and a list of attendees, must be provided and a statement about whether alcohol was purchase should also be included.

The following transactions are excluded from this policy as the receipts cannot be waived:

High Risk Transaction Items purchased with a ProCard (Receipt Policy)

Food/Meals
PayPal
Fuel/Gas Station
Travel

Travel-related expenditures requiring receipts, regardless of cost (Travel Office Receipts Policy)

Expense Type	Description	Action Required
Event Registration Fees	Conferences, Workshops, Competitions, Etc.	Event program/agenda showing dates/times. Receipt / Invoice for registration that includes proof of payment and payment source (last 4 digits).
Airfare	Allowable: Main Cabin Fare without additional costs related to upgrades and/or personal preferences. Upgrades are non-reimbursable except with prior approval.	Itemized reciept must include proof of payment source (e.g., credit card, check), departure and arrival dates and times, and the class of service. If taking personal time, a comparison airfare should be acquired at the time of booking, and must include the full list of options. DO NOT screenshot options. Use the dates of travel as if you were traveling for the event/conference/meeting only. Baggage fees are reimbursable and require an itemized receipt.
Ground Transportation	Ferry, taxi, rideshares (Uber and Lyft), Train, Bus, Rental car, and Gas from a personal vehicle.	Receipts must include date and class of service, payment method (must pay with credit, debit, or cash.), and a description of each ride that establishes the business purpose of the ride and any unusual circumstances.
Lodging (also see Shared Lodging)	Hotel Accommodations, Airbnb/VRBO, Booking.com, etc.	Reimbursement can only be up to the per diem rate of the location you are staying. Receipts must include name, room rate, tax, length of stay, and proof of payment.
Shared Lodging	Shared Airbnb, Hotel, etc.	Reimbursement will be paid to the individual who is listed as the payee on the receipt. Reimbursement can only be up to the per diem rate of the location you are staying. Receipts must include name, room rate, tax, length of stay, and proof of payment.
Meals (Own)	*Travelers should pay and claim their own meals unless there is a UW business need. This will reduce administrative burden.	See Meals Paid for Others if applicable. You can claim meals per diem up to the GSA per diem rate of the travel location. Must include all itemized receipts showing each item purchased. Provide airfare, ground transportation, or conference/meeting agenda to determine per diem. Provide a list of attendees.
Meals Paid for Others	*Travelers should pay and claim their own meals unless there is a UW business need. This will reduce administrative burden.	Itemized receipts regardless of cost Documentation confirming the reimbursement is within allowable per diem for all meal participants. Reimburse at actual cost, not to exceed allowable per diem for all participants. Alcohol is excluded. List of attendees and all required to be in travel status. If not, it will be processed as a non-travel reimbursement.
Lost / Misplaced Receipts	Paid over the phone, lost physical receipt, no receipt was provided.	If a receipt cannot be obtained, please provide: Itemized list of all expenses to include date purchased, vendor name, and total amount. A redacted bank statement showing the charge, date, and name on the receipt.
Changes / Cancellation	See list of allowable reasons for reimbursement. No exceptions.	Provide justification via email.

Federally Sponsored Budgets

Federal auditors may ask you to provide supporting documentation for all transactions, regardless of the purchase price. If sufficient documentation is not available, the department is responsible for reimbursement for these charges. (UW Financial Reporting - Budget Reconciliation) Refer to the grant or contract for specific requirements.

Budget Reconciliation

A transaction may be reconciled without physically matching supporting documentation if:

The person accountable for the budget has knowledge of the nature of the transaction, is able to explain what it is for, and the transaction originated from a UW source. The source document needs to be reproducible and available according to the record retention schedule. Examples may include: regular salary charges originating in the UW payroll system, and internal recharges (e.g ISDs, CTIs).
It is less than $75 and your department has other compensating controls in place regarding expenditures, such as documented internal controls over purchasing and receiving. (UW Financial Reporting - Budget Reconciliation)

Please remember that documentation is still required. Specifically, an itemized list of what was purchased, pricing information and business purpose must still be kept on file as supporting documentation. (UW Procurement Services - Receipt Policy, Travel Office - Receipts Policy)