We implemented our Accountable Plan Policy a little over a year ago at UNC. Expenses submitted within 60 days are reimbursed as non-taxable; submitted within 61 and 180 days they are reimbursed as taxable; and submitted 181 days or later, the expenses are no longer reimbursable. We chose 60 days since it's the IRS safe harbor. We use Concur and PeopleSoft is our ERP if that's helpful. Happy to answer any questions!

Currently, Johns Hopkins accountable plan requires that expenses be submitted within 90 days of being incurred/purchased. After that time the expenses are reimbursed via payroll and treated as taxable income.

Rebecca this is very helpful as we also use Concur. Do you have a process automated that passes from Concur to the payment system and are the submitters advised at the juncture? (I know they are advised in advance and should be aware of the policy - but curious about the communication outside of the policy piece).

Thanks! Kathy

Thanks for the context and timeline Amy. Currently we do not have any process in place and it is good to see what others are doing in this area.

As far as alerts, yes: we have audit rules in place that notify users when expenses are past 60 days in aging and may be taxable. We have a hard-stop on certain expense types (the ones related to overnight travel) that will not allow the report to be submitted when they're past 180 days in aging. And other expenses not related to overnight travel have an audit rule that lets users know the expense may not be reimbursable if they're past 180 days.

The data reporting is a bit manual as we have to look at expenses related to overnight travel differently than other expenses reconciled in Concur. I pull the data on a weekly basis and share it with our IT team. From there, the process is automated to send the data to payroll and process the reimbursements as taxable income.