Notes:

(1) Cornell may advance funds in special circumstances, namely for travel, site projects, and participant fees.

(2) Generally, advances are limited to Cornell faculty, staff, and students.

(3) Units should charge operating accounts directly for visitor-related expenses.

Steps for Requesting an Advance:

1. Submit the request for an advance using the online Payment Request System 
2. Select "Travel or Cash Advance" as type of payment
3. Clearly describe the business purpose for the advance, including the following:
• "Who": faculty, staff, or student
• "What": type of advance
• "When": period for the advance
• "Where": location for travel, site project, or research study requiring participant fee
• "Why": name of conference, description of project, etc.
4. Attach an advance form that includes complete information and original signatures
5. Mail or deliver the payment request cover sheet with the signed advance form to the Division of Financial Affairs, 341 Pine Tree Road

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Steps for Clearing an Advance: 

Travel: The information, documentation, and signatures required to clear an advance are identical to those required to process a travel reimbursement.

• Use the online Travel Reimbursement System  (even if no money is due to the traveler)
• Complete all 3 steps of "Start a New Trip"
• Step 1: Enter the business purpose and amount of any travel advance received for the trip
• Step 2: For "exceptional conditions," check the box for each condition that applies to the trip
• Step 3: Enter the trip details
• Attach original receipts to the payment request cover sheet

The accounting distribution must include at least two accounts: one charged for the travel expenses and the other to clear the advance.  

Notes:

(1) When the traveler submits a trip online, the travel system automatically creates a payment request, even when money is not due to the traveler.

(2) If the traveler does not have access to the Travel Reimbursement System, please e-mail dfa-disbursement-review@cornell.edu  and request instructions on how to proceed.

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Site Projects: The procedures for clearing a site project advance are the same as those for clearing travel advances (see above), with one exception, as follows: 

Upon completion of the project, the responsible unit must provide documentation accounting for all project expenses. This accounting certifies that all project payments are complete. It also reduces the risk of duplicate pay for projects that include multiple individuals, numerous sources of support, etc.

Generally, a final accounting should include the following:

1. Name of each individual involved in the project
2. Individual's relationship to the project (instructor, student, etc.)
3. Dates and location of travel for participant
4. Type of expense for each individual (e.g., transportation, meals, lodging, auto rental, miscellaneous, etc.)
5. How each expense was paid (e.g., paid by another institution, by air requisition, by previous payment request, etc.)

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Participant Fees: These advances provide cash for the purpose of paying a number of small dollar amounts to human subjects involved in research projects.

• Use the Payment Request System  to clear the advance, even if no money is due the payee
• Attach documentation supporting the amount paid to each participant.  The documentation should include the participant's name, dollar amount, date paid, and if possible, the participant's signature

 Note: If you cannot include the participant's name due to confidentiality, indicate that the information is confidential and is available from the "principal investigator" upon request.

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Administering Advances:

Units that have advance accounts should:

• Design procedures based on separation of duties
• Submit appropriate advance forms with original signatures
• Debit a balance sheet account for the advance - not an operating account
• Review advance accounts throughout the year
• Follow up on any advance not cleared in a timely manner
• Prepare a fiscal year-end account reconciliation to document that the year-end balance is accurate 

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