Chapter 2 – Fiscal Management

21050.4.5 Reclassification of Reimbursable Expenses

• Reimbursement receipts should have a direct relationship to the cost of the particular services performed. Reimbursable expenditures and reimbursement receipts should be recorded in SAP using IO numbers. Reimbursable services not directly recorded to IO numbers, such as salaries and wages, require expenditure reclassifications to align the reimbursement receipts to the reimbursable expenditures at the program, element, and component level. Refer to: SAMState Administrative Manual § 6463.