Audit Approach-Controller's Office - Carnegie Mellon University

Audit Approach

Background

The university's travel and expense reimbursement practices are governed by the Business and Travel Expense (BTE) Policy (effective 3/14/2011).  The policy requires that individuals submit expense reports (ERs) within 90 days of when the travel was completed or the expense was incurred.  For expense reports submitted after 90 days, the reimbursement must be treated as taxable income to the individual.  The Controller's Office is responsible for ensuring ongoing compliance with this policy. 

Employee Reimbursement Audit Approach

Employee expenses submitted after 90 days

Nonemployee Reimbursement Audit Approach

Nonemployee expenses submitted after 90 days