Travel & Expense Documentation

Travel and Expense reports must be processed through the Oracle Cloud Expense system within sixty (60) days of either the transaction date or trip end date, whichever is latest.

Each line item must include:

  • A valid business purpose/justification for each expense, and
  • Itemized receipt documentation, if required. Baylor strongly recommends attaching receipts for all expenditures, when available

Reimbursements/reconciliations must comply with IRS guidelines. Employees must return any excess reimbursement or allowance within reasonable period. Expenses are subject to taxation if not accounted for within sixty (60) days after they were paid or incurred, and any excess reimbursements not returned within one hundred and twenty (120) days.

Departments or Schools may elect to adopt and enforce a set of requirements more stringent than the University policy at their discretion. Enforcement of the additional requirements are at the school/department level only.

Additionally, certain funding sources such as state and federal grants may require additional documentation to process expenses. If funded by such an award, individuals should consult with their University Research Administrator (URA), prior to incurring an expense.

The expense report approvers certify the expense was is in accordance with University policy as well as any additional requirements from the school and/or department or funding source.

Receipt Requirements

Receipt documentation is acceptable if it is clearly printed and includes line item detail such as the date(s) and description of each expense.

Receipts are not required for travel expenses of less than $55 USD. Approvers have the right to inquire and review receipts for expenses at their discretion. Preparers should check all scanned or uploaded attachments to be sure they are legible prior to submitting the report.

Exceptions to Receipt Requirements

The following expense types always require receipts, regardless of amount:

  • Airfare and associated fees
  • Car rentals
  • Lodging/hotel charges
  • Business entertainment
  • Miscellaneous expenses
  • Non-Travel expenses

Missing Receipt Policy

In the case where an original receipt is lost or destroyed, the traveler must make a concerted effort to obtain a duplicate receipt. Note that most hotels/motels and car rental companies can provide duplicate receipts. If the employee is unable to obtain a duplicate receipt,Lost or Destroyed Original Receipt Statement with proof of payment must be scanned and attached to the Expense Report. The Lost or Destroyed Original Receipt Statement must be used sparingly and only in the rare circumstance when an original receipt cannot be obtained.

If you do not have an itemized receipt, contact the vendor. If an original receipt cannot be obtained, a copy of the form of payment (i.e. credit card slip or statement, bank statement, etc.) may be attached to the expense report as documentation.


Each department is expected to adhere to the University's Travel & Entertainment Policy to help assure the University's compliance with IRS rules and regulations and to promote good stewardship of University funds. Specific schools, departments, and funding sources may choose to be more restrictive than this policy due to budget constraints or other reasons; however, they must not be less restrictive.

A University traveler must submit an expense report with required information and documentation, for reimbursement of travel and/or entertainment expenses to department chair/head upon conclusion of the trip and/or entertainment event. The department chair/head must review the Expense Report information and documentation for approval and submit it for payment to Accounts Payable within thirty (30) days of trip’s end date or the date the business meal and entertainment expense was incurred. Per IRS rules and regulations, expenses not submitted for reimbursement in a timely manner are subject to inclusion in the traveler’s/employee’s wages and reported as taxable income.

A traveler who receives a fee, honorarium, or expense reimbursement from other organizations must deduct this amount from the total travel cost to determine the amount to be reimbursed by the University. Travel performed on a cost sharing basis with another organization will be administered in the same manner as fully reimbursed travel.

In the event a University policy does not provide guidance on the specific circumstances or specifically address a situation, the Associate Vice President for Financial Services & Treasurer and Associate Vice President for Operational Planning & Budget Director will coordinate the course of action required.

Procurement and Payment Services

One Bear Place #97084
Waco, TX 76798