Faculty & Staff

If an international project is financed through a special travel advance to an individual, he/she receives reimbursement through submission of a Travel and Business Expense Report, as described in University Financial Reporting.

In other cases, international operations have a bank account or accounts, for which the expense reimbursement and replenishment procedures are covered in this sub-section.

Departmental Processing

The Department Administrator is responsible for departmental/center review of the international project’s Finance Report as follows:

• Ensure starting bank balances on the reconciliation forms are identical to the prior month’s ending bank balances
• Ensure “in-transit” items on the prior month’s reconciliation have been charged to the bank statements
• Review spreadsheets for mathematical accuracy
• Determine that documentation for expenses is complete and correct
• Ensure correct sub-codes are used
• Check that advances have been closed within a month and if not, that an explanation is provided in the report
• Determine that the reconciliations are correct

The Department Administrator or his/her designee then must:

• Prepare a reconciliation between the Field Finance Report and Columbia University’s Financial Accounting System (FAS)
• Prepare a Wire Request Form with the replenishment amount and account(s)/sub-code(s), basing the request on the forecast (assuming the project is ongoing)
• Within 45 days of the month’s end, prepare and submit a Travel and Business Expense Report  for Mailman School review and entry into the University’s automated invoice processing system, AP/CAR (Accounts Payable/Controlled Analytical Review)
• Send to Accounts Payable the Finance Report with the TBER as the cover sheet and with documentation of each expense attached

For more information on the procedures for clearing advances and recording expenses in FAS, see the University’s International Banking, Expense Reimbursement, and Replenishment Policy.

Bank Account Replenishment

Upon receipt of a complete Finance Report, reconciliation of the prior month to FAS, and completed Wire Request Form, the Office of the Treasurer approves funding for bank account replenishment – assuming the project is ongoing.

The Office of the Treasurer will wire either U.S. dollars or local currency directly to the appropriate international bank account. In certain cases, replenishment may take place before the department or center has fully completed the reconciliation process, to prevent disruption in project execution.