Policy .....116 Allowable Travel Expenses .....116 Unallowable Travel Expenses .....117 Procedures .....118 Travel Authorization .....118 Prepayment of Travel Expenses .....119 Advances for Group Travel .....120 Travel Reimbursement .....120 Entertainment Expenses .....122 Policy .....122 Authorization and Reimbursement .....122 Accountable Plan for Employee Expenses .....124 Policy .....124 Fiduciary activities (agency funds, amounts held for others) .....125 Procedures .....125 Setting Up a New Fiduciary Account .....125 Accounts Payable and Cash Disbursements .....126 Policy .....126 Procedures .....126 Processing Incoming Mail and Electronic Invoices .....126 Invoice Processing .....128 Vendor Invoice Review .....130 Printing Checks and Sending ACH Payments .....132 Printing Student Refund Checks and Sending Refund Wires .....134 Voiding Checks and Stop Payments .....135 Cancelling Invoices .....136 Stale Dated Checks .....137 Unclaimed Property Reporting .....139 1099 Reporting .....140 Payroll .....141 Policy .....141 Procedure .....141 Initiating and Authorizing .....141