Changes to the Field Advance Process:
Field advances are sent to a UW bank account or loaded onto a UW per diem debit card. ATM and cash advance capabilities are available on the card. Checks will only be offered on an exception basis and will require escalation for approval.
Field advance turn time is seven business days from the day we receive your request.
**Soon to come** Field advance requests and expenditures will be online.
Remember to complete 1099 reporting for research subject payments made through a field advance by January 3rd. http://f2.washington.edu/fm/ps/how-to-pay/research-subjects/department-responsibilities
- Preparing For a Field Advance
- Requesting a Field Advance
- Managing a Field Advance
- Closing a Field Advance - Reconciling
Field Advances are subject to all Federal, State, University, and budget purchasing rules and guidelines.
A field advance is a loan from the University of Washington (UW) general funds made to an individual (the custodian) to provide a temporary source of funds for conducting official UW business. Below are the criteria allowed for a field advance:
A field advance can be funded for up to $10,000.00. Amounts above $10,000.00 require secondary approval from senior leadership.
Field advances are distributed via a debit per diem card or an ACH or wire to a UW bank account.
The turn time for a field advance is 7 business days from the date we receive the request.
For requests that may involve cash exceeding $500.00, a safe will be required to store the funds. Please email firstname.lastname@example.org for more information.
Field Advances are to be used after all other procurement methods or travel options have been ruled out as an option. Below is the current purchasing process hierarchy:
Preferred Purchasing Methods
Preferred Travel Purchasing Methods
Purchase Reimbursement Methods
Alternative Purchasing Methods
Preparing For a Field Advance
Authorized Uses of a Field Advance
- Conducting research or training in a remote areas where payment methods like check and credit card are not accepted and cannot be handled through UW Procurement payment methods
- Per diem advances for UW students and other individuals not on the UW payroll (excludes travel)
- Research subject payments and incentive payments when a revolving fund account is not applicable
- Running large administrative operations in international locations where cash is the only accepted form of payment for goods and services
Unauthorized Uses of a Field Advance
The following are not authorized uses of a field advance:
- Travel expenses for UW individual employees
- Domestic purchases for goods and services
- Personal travel insurance
- Reimbursments for any reason. All reimbursements must go through eReimbursement.
- Alcohol purchases, with meals or alone, unless charged to a discretionary (64-XXXX) budget. IMPORTANT NOTE: The UW’s policy regarding alcohol in international student programs is that no university funds, including discretionary budgets, can be used to purchase alcohol for student activities.
- Payments to UW employees for services rendered anywhere in the world (including honoraria, stipends, awards, scholarships, etc.)
- Payments to U.S. citizens for services rendered anywhere in the world (including honoraria, stipends, awards, scholarships, etc.)
- Payments to nonresident aliens (NRAs) for services rendered within the United States (including research subject payments, honoraria, stipends, awards, scholarships, etc.)
- Items not directly related to a project's purpose (e.g. items for personal gain or benefit and related items for non-research consumption)
Opening a Bank Account as the University of Washington
Through administrative order from the President, the AVP/Controller and the Associate Controller of the university are the only individuals authorized to open a bank account using the UW tax id. In addition, the State of Washington must grant approval to open a bank account outside of the state, whether the account will be in another state or another country. For more information on opening a UW bank account, please email email@example.com.
The custodian for a field advance must be a permanent UW employee.
For field advances for students must have a UW employee as the custodian. A per diem debit card will be ordered for the student.
Individuals serving as custodians must be aware that they are personally responsible for the advanced funds. Lost funds and unauthorized and or undocumented expenditures may be considered a misappropriation of public funds. If the final accounting for the field advance is not received by the due date, the custodian may be subject to disciplinary action.
The custodian is accountable for all aspects of maintaining the advance, including its safekeeping, appropriate usage and timely reconciliation. University policies that apply to expenditures in general also apply to expenditures made with field advances. Specifically, the custodian:
- Initiates the request for the field advance
- Requests a per diem debit card, if a UW bank account is not available for funding
- Cash on-hand must remain below $500.00 if a safe is not in place
- Exercises caution and prudence in the administration and safeguarding of the program funds
- Reconciles the expenditures against the advance within the allotted timeframe
Maximum 6 Months + 1 Month = 7 Months
A Field Advance can be requested for a maximum term of six months of field time and one month of reconciliation time. Totaling seven months, from the date of issuance.
From: (Beginning date for advance period): This date can be prior to the start of the actual use of the field advance funds. For example, the start date could be 2-3 weeks before the custodian will be using the funds. Making the start date earlier than the actual field period will allow time for the funds to be transferred to and made available in a foreign bank.
To: (Ending date for advance): This date doesn’t have to correspond with the date the custodian ends operations in the field. The date should be when the custodian has returned to work at a UW campus as long as the total field advance period is less than six months.
Enter date final accounting will be turned in: This is the date that the reconciliation will be sumbitting to Banking & Accounting Operations. It cannot be more than thirty days past the ending date of the advance.
Below is an image of the date fields on the Field Advance request form.
Requesting a Field Advance
Check and Wire Requests
Banking & Accounting Operations (B&AO) needs five (7) business days to transact all field advance requests.
Request Form: Request for Field Advance
Wires require an additional form to be completed, the Banking Information form.
Banking Information Form: Field Advance Banking Information
The field advance request form must be completed by the custodian or fiscal specialist. The form should be signed by the Custodian and a department administrator, PI, program director or chair. The completed and signed form should be mailed to: Field Advances, Box 351120.
Cash On Campus
A custodian who keeps $100.00 or more in cash in a UW campus location should consult the current University cash handling policies and procedures. Additionally, if large sums of cash are going to be kept for more than a few days, the custodian should consider asking the UW Police Department to make an on-site visit to evaluate the location and procedures for handling the funds. The Police Department can be reached at 206-543-9338.
Cash on hand should be limited to amounts required for immediate expenditures. A reasonable level of security for the funds must be maintained at all times. The cash from a field advance should never be mixed with other cash on hand. What constitutes a reasonable level of security will obviously depend on a variety of factors (e.g., size of fund, location, facilities available, etc.). If cash must be carried, the use of a money belt is recommended for safekeeping.
Entering or Leaving the U.S. with $10,000 or More in Monetary Instruments
While this is strongly discouraged, it is legal to transport any amount of currency or other monetary instruments into or out of the U.S. However, amounts of $10,000 or more in the form of cash, check or traveler’s check, must be reported. The custodian must complete Report of International Transportation of Currency or Monetary Instruments (FinCEN Form 105) . This form and directions can be obtained at all U.S. ports of entry and departure. Reporting is required under the Currency and Foreign Transaction Reporting Act (PL 97-258, 31 U.S.C. 5311, et seq.), as amended. Failure to declare currency in amounts of over $10,000 can result in its seizure. U.S. Customs does not collect duty on currency.
IMPORTANT NOTE - Prior to leaving the U.S. with a large sum, the custodian should know the laws and procedures regarding travelers bringing in cash to the respective foreign country. There may be laws that prohibit this practice and that could lead to the cash being seized. See the U.S. Department of State Country Specific Information and Travel Warnings website for more information.
Research Subject Payments
Each department is responsible for keeping records on the total amount paid to each individual in their studies. Refer to the Research Subject Payments website for detailed information on this topic.
When paying research subjects with a field advance, report the number of persons paid and the amount paid to each on the reconciliation. If the names of the subjects are being kept confidential, include a statement with your reconciliation that this is the case and that the names are on file in the department for audit purposes.
IMPORTANT NOTE - The following information must be reported to the UW Tax Desk for each research subject receiving total payments of $600 or more in a calendar year:
- Payee name
- Permanent address
- Taxpayer identification number
- Total amount paid
Reports must be submitted by January 3rd of the following year.
The UW is required by law to report this information to the Internal Revenue Service (IRS).
A payment to an individual must include their citizenship status, taxpayer identification number, if required, and the date, place and description of the service provided. Their signature is also required when a formal invoice isn't issued.
A reconciliation detailing the expenditures made with the advance must be submitted to the Field Office Desk by the due date on the request form. The due date for the completed reconciliation is 30 calendar days after the end of the field advance period. Additional advances will not be issued if there are overdue advances outstanding. Remember, your receipts should be in alignment with the description provided when the Field Advance was requested. Receipts that fall outside of the description provided may not be approved.
Obtaining Receipts for All Purchases
Receipts are required for all expenditures, and should include the following information:
- Date of purchase
- Location of purchase
- Vendor name
- Description of items purchased and or services rendered
- For receipts in languages other than English, a few words describing the expenditure
An invoice or itemized bill from a vendor is not considered a receipt unless marked "paid" by the vendor. If a receipt cannot be obtained or is lost, a perjury statement must be completed and signed by the custodian. The department head or principle must also sign the perjury statement. It is recommended that a separate record or log be kept to accurately account for each purchase. A recommended practice is to bring a blank receipt book to record payments to individuals when they can’t provide a receipt.
Only meal per diem can be paid without receipts. Lodging expenditures must always be documented with receipts, and lodging funds advanced in excess of actual charges must be repaid.
Foreign Currency Exchange
Field advance funds given to the custodian in advance of a trip are in U.S. dollars, and any money the UW reimburses the custodian after the trip is also in U.S. dollars. Any money owed to the UW as unspent field advance funds should be reimbursed to the university by check or money order. The custodian is responsible for exchanging the U.S. money into the currency used in the foreign country.
Depending on the rules of your budget or grant, you may not be allowed to have specific budget line items for exchange rate fees, exchange rate losses and exchange rate gains. If a budget or grant allows expenditures and revenue related to currency exchange, those transactions can be listed individually on the advance reconciliation, just like any other expense or revenue.
If a budget or grant does not allow expenditures or revenue related to currency exchange fees and foreign currency loss or gain, then they should be included as part of the calculated exchange rate. This will allow an advance to account for actual expenses that have or will incur.
* Please see UW’s Travel Office Website for rules pertaining to foreign exchange policies related to travel reimbursed funds.
* Field Advance receipts will use the exchange rate generated at the time of purchase; do not use exchange rate tools like Oanda.
Example when fees are allowed:
- $1000 converted to British Pounds
- Your receipt shows you received £653.94 less a £20 fee.
- $1000 ÷ £653.94 = 1.539
- The exchange rate used on the reconciliation would be 1.539.
- And there would be one line item on the reconciliation for the £20 fee.
Example when fees are not allowed:
- $1000 converted to British Pounds.
- Your receipt shows you received £653.94 less a £20 fee.
- $1000 ÷ £633.94 = 1.577
- Notice that the £20 fee was subtracted from the total pounds.
- The exchange rate used on the reconciliation would be 1.577.
- The slightly different exchange rate will account for the fee.
- There will be no line item for the fee, since it has been accounted for in the exchange rate calculation.
One Exchange Transaction
When converting all of a USD advance into one foreign currency, there will be just one transaction to document, one exchange rate to calculate and one exchange rate to be used throughout the reconciliation.
Multiple Exchange Transactions – First In First Out
The Concept: First In First Out. Spend down the first block of funds that was purchased at that specific exchange rate. Then, spend down the next block of funds that was purchased at that specific exchange rate.
If it is expected that the funds spent will be spent at multiple exchange rates, make sure to save all of the exchange transaction receipts. There will be the same number of exchange rates to calculate as there were exchange transactions. If money is changed five times, there will be five resulting exchange rates to be used in the advance reconciliation.
When preparing to reconcile an advance, find the first exchange transaction. Calculate the exchange rate. Take the resulting exchange rate and apply it to the total foreign funds that were purchased at that rate. Once the total funds that were purchased with the first exchange transaction have been accounted for, switch to the next rate. Repeat for each block of funds that were purchased.
If the first block of exchanged funds is accounted for mid receipt, split the receipt into two parts. Apply the first exchange rate to the remaining amount of funds. Then apply the second exchange rate to the remaining amount of the split receipt. Continue accounting for the second block of funds at the second exchange rate. Split whenever necessary to transition to a new exchange rate.
Example: A researcher had a $42,000 field advance and made two currency exchanges for local currency. The first exchange was $25,000 and resulted in an exchange rate of 42. The second exchange was $17,000 and resulted in an exchange rate of 45. Receipt number three was split so that the total amount of funds spent in USD equals $25,000 at the exchange rate of 42. The second rate was used for the remaining amount of the receipt and all of the remaining receipts, in this example.
Exchange Rate Losses
In the event that a custodian suffers a loss from the buying and selling of foreign currency, the traveler will be reimbursed for that loss upon the presentation of the supporting documentation for both the purchase and the sale of foreign currency.
Object & Subject-Object Coding
For purposes of reconciling field advances, expenditures need to be grouped into the following object codes:
- Personal Service Contracts and Other Purchased Services – 02. These are payments to individuals for services. "Individual" means a natural person and any business entity other than a corporation. Due to IRS reporting requirements, only non-resident aliens on foreign soil and bona fide research subjects pay be paid on a field advance.
- Other Contractual Services – 03. These are payments to corporations for services.
- Travel – 04. Reimbursable costs incurred while in travel status. UW Travel Office policies also apply to field advances, with one important difference—receipts are required for all expenditures, even those under $50.00.
- Supplies and Materials – 05. Consumable items of any value as well as equipment items having a useful life of more than one year and a total cost below $2,000.00 (including taxes and shipping).
Specific sub-object coding is not required in reconciling expenditures. Expenditures will appear in a generic format when sub-object codes are not used. For example, all 03 expenditures will appear as 03-99. However, a program or department may choose to use specific sub-object coding if it wants to keep closer track of expenditures within an object code.
Steps to Reconcile a Field Advance
A. If you are a per diem debit card holder, print out your statements and reconcile to the amount spent on your card.
B. Prepare receipts for entry into the spreadsheet.
- Assemble all receipts. Original receipts are required for all expenditures, copies of bank/financial institution charges are acceptable.
- Securely tape, do not use staples, all receipts to one side of an 8.5 x 11 inch sheet of paper or similar sized paper.
- Number the receipt or groups of receipts in a logical and consecutive order.
- Complete a perjury statement for any expenditure for which there isn’t a receipt. One perjury statement can be used for multiple undocumented expenditures.
- For a field advance spent in a foreign currency, determine the currency conversion rate(s) for the period of the field advance.
C. Using the Excel Spreadsheet complete the tab “ExpenditureWorksheet” in the Excel workbook.
- Enter th e receipt(s) number.
- Enter the description.
- Select expenditure type.
- Enter the transaction amount.
- Enter the conversion rate.
- The “Amount US $” and the “OBJ-SUB” are auto populated.
- Repeat these steps for as many receipts or groups of receipts that you have.
- Include individual lines for each item on the perjury statement, this allows each perjury expense to be assigned the correct object code.
- When complete, print.
D. Complete the tab “AccountingforFieldAdvExpend” in the Excel workbook.
- Fill in the “Budget #”.
- Fill in the “Amount of Advance”.
- Print the form.
- The custodian should sign, date and print their name.
- Have an authorized person sign for the departmental approval.
E. Compile the reconciliation documentation package.
- Please include currency conversion documentation.
- The receipts taped to 8.5 x 11 inch sheet of paper.
- Spreadsheet(s) of expenditures.
- Signed form “Accounting for Field Advance Expenditure” (signed by custodian and department chair/administrator).
- If there is an unspent amount on the field advance, a personal check to the University of Washington from the custodian.
- If there were expenditures that didn’t have a receipt, a signed perjury statement (signed by custodian and department chair/administrator).
F. Send to B&AO, Field Advance Box 351120.
Request for Field Advance (UoW 1026)
Field Advance Banking Information (UoW 2001)
Accountant 2, Banking & Accounting Operations
Assistant Director, Banking & Accounting Operations