Business Office and Business Forms & Information

Business Office and Business Forms and Information


Allowable Costs

For costs to be paid or reimbursed by the University, OBFS Section 8 Policy-Payments and Reimbursements, requires expenses to have a legitimate business purpose related to the mission of the University and answers the question “Why as the expense incurred and how did that benefit the University?”   Our mission statement focuses on “transforming lives and serving society by educating, creating knowledge, and putting knowledge to work on a large scale and with excellence”.  Costs directly related to this mission are usually allowable for payment/reimbursement.  The allowability of costs applies to all funding sources, including gifts.  Grant funds may come with additional terms or conditions that may prevent certain costs allowed under university policy to be reimbursed may not be allowable on the grant.  Sponsor terms and conditions supersede university policy for allowability on grant funds.

Those things we do as we care for our colleagues (i.e. cards, flowers, food/snacks as a thank you, etc.) are not reimbursable expenses since they do not have a legitimate business purpose nor a direct benefit to the University, however, this should not preclude us from showing support/care to one another. 

Employee Reimbursements

Payments to Students


University Catering is the preferred caterer for the University of Illinois at Urbana-Champaign events. University Catering provides service to a wide range of locations including the I-Hotel Conference Center, the Illini Union, and the Alice Campbell Alumni Center. Benefits of using University Catering include:

  • An approved purchase order is not required.
  • The department's C-FOP is charged directly by University Catering.
  • The department does not need to collect a certificate of liability insurance from the vendor nor verify that the vendor is on the Insured Caterer's list.
What is a non-University caterer?
  • A non-University entity (outside vendor) that serves food, beverages, and/or liquor at an event primarily attended by or open to the general public is considered a "caterer" for University of Illinois System purposes. Besides providing food, beverages, and/or liquor, the vendor typically provides set-up (including the use of caterer-provided equipment), food service/onsite preparation, and clean-up. Caterers are required to comply with U of I policy including having proper certifications, licenses, and insurance.
What is a non-catered event?
  • A "non-catered" event consists of food/beverage delivery or drop off only. The delivery person does not provide onsite service. There is no set-up, no serving of food/beverage, and no clean-up. Vendors delivering food items for non-catered events are not required to be on the insured caterer's list.

For additional information regarding catering please go to the following link: Catering-UIUC.  

Vendor Invoices and Requisitions

  • Requisitions are required when utilizing services of non-university providers or when goods are purchased that cannot be paid via a P-card or through iBuy.  Services can be for catering, printing, subvention agreements, software support, entertainment services or any other type of service.  If an actual “good” is not procured then a service is provided and must be requisitioned.  Requisitions and the subsequent purchase order must be requested prior to any services being rendered.  A period of 6 weeks prior  to the start of the service or when the “good” is needed is the recommended timeframe to initiate the requisition request.  This allows for processing time within the department, the business office and through procurement.  If services are rendered before the purchase order is issued, the purchase order is considered non-conforming and a violation of the Illinois Procurement Code. 

    Requisition requests cannot be processed unless a valid vendor ID exists with an address on file that matches the address on the quote.  Banner screen FTMVEND can be used to determine if a valid ID is on file and if the address on file matches that on the quote.  If a valid ID does not exist or there is no matching address on file, then a Vendor Information Form must be submitted to the vendor for completion and returned by the vendor to the address or fax number listed in the form. Once a valid ID has been determined, please submit the SLCL vendor requisition form for processing SLCL Vendor Requisition (revised Apr 2020).
  • Foreign Vendor Documentation Requirements
    In addition to above forms, W-8 Forms are required to pay Foreign Vendor Invoices if UI has not paid invoices to them in the past. Go to Banner screen FTMVEND to determine if the Form W-8 is on file by checking the “vendor types” tab.  If no W-8 is reflected, go to W-8 Forms  to determine the appropriate form to be completed.

Purchasing Card (P-Card)

The University of Illinois P-Card is a charge card issued to Cardholders to simplify University authorized small dollar purchases (under $5,000) for supplies and small equipment. Your office manager in your department is the departmental cardholder. To request a P-Card purchase the SLCL Purchase Request form will need to be completed.

If the purchase is for software or electronic services then the SLCL Software Purchase Request form will also need to be completed.  This form also contains the links to the Software Purchased by P-Card and the Electronic Services Purchased by P-Card forms required by OBFS to be completed.

Restricted and Prohibited P-card Purchases

Payments to Visitors

Reimbursements for Visitors

US Citizens/Permanent Residents:

  • Visitor Reimbursement & Honoraria Form
  • Receipts, travel itinerary, lodging, etc. Visitors may be reimbursed for actual meal costs when accompanied by a receipt and may be reimbursed for other than economy class if approved by the EO.

Foreign Nationals:


An honorarium is a one-time payment of $5,000 or less, made to an individual who is not an employee of the University  of Illinois System for a special and non-recurring activity or event for which no remuneration is collectible by law. Honoraria are typically paid to persons of scholarly or professional standing with the intent of showing appreciation for participation in U of I System educational, research, or public service activities. If payment is negotiated and agreed upon, this is considered a contractual agreement, and should be processed as a payment for professional services, not as an honorarium.

  Forms to be completed by Foreign National:

Human Subjects

Payments to human subjects must be made via a program advance processed in the TEM system.  The advance must be requested prior to the start of testing and reference the IRB protocol number assigned to the nature of the applicable testing.

  • Program Advance Form 
  • Payment to Human Subject policies: (Policies)


Please send an email to the SLCL Business Office with any questions. Email us:

Note for Foreign Nationals

Offers of payment should not be made until the visa type is known as there are certain visa types that prohibit such payments. Please make your departmental EO Support your point of contact for assistance in managing the visitor's itinerary and payments. When receiving an honorarium payment, foreign nationals will need to apply for tax treaty benefits. The appointment needs to be made well in advance of the visitor's arrival on campus. The payroll appointments should be allowed for as part of that visitor's itinerary on campus, and made no later than one week before the visitor is scheduled to arrive. Otherwise the visitor's payment will be considered taxable income, and taxed IRS rates of 30% Federal & 5% State. This tax assessment is a federal IRS law, not a policy set by the University. The original and copies of all required foreign national documentation (shown below) must be taken to this appointment. If the foreign national does not have an Individual Taxpayer Identification Number (ITIN), the honorarium will not be paid until University Payroll notifies the Business Office that the IRS has issued a number. An ITIN is generally issued in 6-8 weeks (sometimes several months) after application is received by the IRS. Please note that travel expense reimbursements made to non-employees do not require a SSN or ITIN.

ITIN Procedures

Please check to see if your visitor's country has a tax treaty agreement with the United States. If not, a reporting number will still need to be issued in order to make payment. If the visitor has a SSN or ITIN, then nothing will be required besides copies of passport ID page and entry stamps. However, if they do not have a SSN or ITIN, an appointment with University Payroll will be needed to establish this. If one does not wish to do so during the visit, it can be done ahead of time by completing the W-7 and signing the Statement of Certification below, confirming that ITIN has been applied for or will be applied for. These forms will need to be sent to the closest IRS or United States Consular' s Office. Copies of those forms will need to be provided to the SLCL Business Office with payment forms. The foreign national must provide the SLCL Business Office with a copy of the ITIN letter once it is received from the IRS.