The COVID-19 pandemic has led to out of the ordinary challenges for members of the UCSF community. This includes financial hardships resulting from unanticipated expenses due to the pandemic. This letter serves as notice that departments may use discretionary funds to reimburse students for extraordinary pandemic related commute costs.
Background: In March, President Trump declared COVID-19 as a “federally declared disaster.” As a result, employers are authorized to make tax-free “qualified disaster relief payments” under 26 U.S. Code § 139. Payments made for reasonable and necessary expenses incurred by an employee in connection with their essential work for the University.
Source of funding:
- Departments may use discretionary or other eligible funds sources, consistent with the table attached to this guidance.
Who is eligible?
- Current UCSF PhD students who conduct work on-site in UCSF laboratories. Other students working on-site, such as students working in the dental clinics, may also be reimbursed if funds are available.
- An individual cannot receive reimbursement from departmental funds if they have received funding from the following:
- UCSF COVID-19 Relief Program
- A donor restricted source of funding for COVID-19 qualified disaster relief at UCSF
What are allowable expenses?
- This program is intended to allow departments to reimburse reasonable and necessary commute related costs incurred due to the COVID-19 pandemic. Such as the incremental cost of paying for a UCSF parking permit used during the pandemic versus a monthly MUNI pass and BART fare used previously.
- Eligible expenses must have been incurred on or after March 13, 2020.
- Funds are for needs over and beyond prior, baseline expenses before the pandemic.
- Funds must not be used for expenses otherwise paid for by insurance or other reimbursements.
- No limit on the total amount of reimbursement will be set. However, departments should ensure that costs are reasonable and necessary.
What is the process?
- Students will be reimbursed via MyExpense. The student should request approval from their department for reimbursement, including asking for a chart-string (or speed type).
- The student can then create their MyExpense request. (Note: Instead of receipts, students should upload a “general statement” of their expenses. Additionally, students should use an Expense Type of “QDP” for tracking purposes.)
- After the student successfully submits their MyExpense request, it will be routed to their departmental finance administrator for approval.
- The student will be paid in 7-10 days after the MyExpense request is approved.
Do I need to repay money received from the UCSF COVID-19 Relief Program?
Only if the expenses that were reimbursed are subsequently reimbursed from another party or fund source.
Do I need to submit receipts for expenses incurred?
Receipts do not need to be submitted. For amounts over $100, students should submit a statement explaining the nature of the amounts requested. Such information as; time period, number of trips, calculation of extraordinary cost. While reimbursements are tax exempt, students should retain receipts in case they are requested by the IRS.
How long will reimbursements be allowed?
The reimbursements authorized by this guidance will be allowed through the end of the federally declared disaster.
Who do I contact for questions?
Departments with questions should contact their control point exceptional approver for travel and entertainment expense.
Allowable Fund Sources
The table below provides guidance regarding the use of funds for Qualified Disaster Relief Payments. Use of allowable funds requires normal departmental approval.
Funds | Fund Numbers | Conditions |
---|---|---|
Allowable | ||
Agency Funds | 2001-2012 | With approval of fund owner |
Tuition and Fees | 3000-3110 | For awards to students |
Private Contracts and Grants | 4300-4301 | If allowed by sponsor |
ZSFG Affiliation Agreement | 4200 | If allowed by School of Medicine |
Clinical Drug Trials | 4400 | If allowed by sponsor |
Campus Core Fund | 5000 | |
Sales & Service – Clinical | 5011-5014 | |
Sales & Service – Other | 5018 | Non-recharge |
Sales & Service – Hospital | 5020 | |
Private Gifts | 7000, 7100 | If consistent with gift agreement |
Endowment Earnings | 7700, 7710 | If consistent with gift agreement |
Unallowable | ||
State Funds | 1800-1899, 1900-1999 | |
Federal Contracts and Grants | 4000-4006 | |
State Contracts and Grants | 4100 | |
Recharge Revenue | 5018 | |
UCOP Assessment | 5170 | |
Loan Funds | 6000-6130 | |
Plant Funds | 9000-9999 | |
Sales & Service – Auxiliary | 5030 |