FORM - Justification for Payment or Reimbursement of Individual Membership

Frequently Asked Questions:

• Is an Institutional membership or Individual membership preferred?  
  • Memberships should be in the name of the Institute whenever possible. If an Institutional Membership is not available, this should be documented on the “Justification for Payment or Reimbursement of Individual Memberships” form in order to obtain approval for payment or reimbursement for an Individual Membership.
• What are examples of a specific and direct benefit to the Institute?  
  • An Individual Membership to a college and university business officer’s organization costs $400 and provides a discounted registration fee to their annual conference of $100 (combined total of $500).  It would cost the Institute $700 for the conference registration fee without the Individual Membership.  The cost differential of $200 is the specific and direct benefit to the Institute.
  • An Individual Membership to a research administrator’s organization, which includes an annual subscription to a professional journal, costs $550.  It would cost the Institute $1,000 to purchase the annual subscription for this professional journal without the membership.  The cost differential of $450 is the specific and direct benefit to the Institute.
  • An Individual Membership to a State of Georgia accounting organization provides the individual with access to accounting and audit guides.  These publications are directly related to the employee’s current position as an internal auditor at the Institute.
• What is an example of an Individual Membership reimbursement that would not be considered allowable?
  • An Individual Membership in a marketing organization for a staff accountant in the Controller’s Office who wants to one day work in Institute Communications would not be allowable, as the membership does not relate to their position.
• Is employee retention considered a direct benefit for the Justification for Payment or Reimbursement of Individual Memberships in the Name of an Individual form?    
  • No. The Institute values employee retention, however, the direct benefit of providing the professional membership is difficult to quantify and document.
• What documentation is required to justify a specific and direct benefit to the Institute?  
  • A completed and approved “Justification for Payment or Reimbursement of Individual Memberships” form is required to be attached to the invoice or reimbursement request.  This form should include specific and detailed support for the direct benefit.
• What documentation is required to justify sponsor approval?  
  • A completed and approved “Justification for Payment or Reimbursement of Individual Memberships” form is required to be attached to the invoice or reimbursement request.  The request should include proof that this expense is allowed on the sponsored grant/award as documented in the award budget or separate correspondence from the sponsor.
• Can an Individual Membership in a professional organization be paid for on a PCard?
  • Yes, a PCard can be used to pay for an individual membership in a professional organization.  The “Justification for Payment or Reimbursement of Individual Memberships” form is required to be attached to the PCard verification in the financial management system.