|CMP 421-02: Interviewees and other non-employees|
To permit payment of interviewee and/or non-employee expenses
Arizona Revised Statutes:
Neither the state, nor any county, city, town, municipality, or other subdivision of the state shall ever give or loan its credit in the aid of, or make any donation or grant, by subsidy or otherwise, to any individual, association, or corporation, or become a subscriber to, or a shareholder in, any company or corporation, or become a joint owner with any person, company, or corporation, except as to such ownerships as may accrue to the state by operation or provision of law or as authorized by law solely for investment of the monies in the various funds of the state.
An interviewee and/or non-employee is an applicant who is interviewing for an authorized position at NAU. Reasonable and properly supported interviewee and/or non-employee expenses can be paid by the university. A request to reimburse an interviewee and/or non-employee must be on a PD and must include the interviewee or other non-employee's:
Standard interviewee and/or non-employee expenses are indicated in the following table.
|Interviewee and/or non-employee Expenses|
|Air travel||Transportation by a scheduled flight is paid at the lowest airfare available on the date of the flight.|
|Mileage||Mileage incurred on the interviewees and/or non-employee personal vehicle to travel from home to the airport and back home is paid at the current mileage rate allowed by the Arizona State Department of Administration, 44.5 cents per mile (effective 12/01/06 replaces 40.5 cent per mile rate). Mileage reimbursement is in lieu of reimbursement for actual gas receipts.|
|Lodging and food||Room charges at single occupant rates are paid. Receipts for hotel charges must be attached. Meals are reimbursed at actual cost if receipts are attached. If receipts are not attached or available, the University per diem rates will apply. Interviewees and/or non-employee should not claim reimbursement for meals provided at no cost.|
|In-town transportation||Transportation costs such as charges for airport limousines and taxicabs are paid if hotel courtesy shuttle is not available.|
If the interviewee and/or non-employee is charging costs to a
personal credit card, he or she will usually receive NAU's reimbursement
before payment of the credit card is due. Reimbursement for expenses
incurred before a trip for which a receipt is available (ex: airline
ticket, etc) may be made. Reimbursement of expenses incurred during the
trip (ex: hotel, mileage, food etc.) will be made after the trip is
complete. Procedures for direct payment of hotels/motels are presented
below. Payments in excess of the standard amounts listed above must be
authorized in advance by the hosting department and may, at the
discretion of the Comptroller's Office, require approval of the area's
provost or vice president.
PeopleSoft Account: Interviewee and/or non-employee expenses are to be recorded to PS Financials Account 759210 "INTERVIEW EXPENSES-DOCUMENTED" for supported expenses. Supported interviewee and/or non-employee expenses are not taxable to the interviewee and/or non-employee.
If for whatever reason an interviewee and/or non-employee is reimbursed for unsupported travel expenses, such expenses should be recorded to PS Financials Account 750150 "INTERVIEW EXP--1099 REPORTABLE". Unsupported interviewee and/or non-employee expenses are taxable to the interviewee and/or non-employee.
NAU Purchasing Card can be used to make arrangements and pay a local hotel directly. The department is required to keep the hotel invoice on file and available for review for five years.
Reimbursement checks normally will be mailed to the interviewee's and/or non-employee home address after the interviewee and/or non-employee has visited the campus.
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