Controller’s Office Factsheet

Revision Date: 
December 20, 2018
The Controller’s Office Fact Sheet is a summary of frequently used financial and administrative information.

Mileage Allowance Rate

  • Moving:  Effective 1/1/19; 20 cents per mile,expenses incured in 2018; 18 cents per mile
  • Business travel: Effective 1/1/19;  58 cents per mile, expenses incured in 2018; 54.5 cents per mile

Total Meals and Incidental Expenses Guideline

Out-of-pocket expenses (i.e. airfare, conference fees, mileage, hotel, meals, books, etc.) 120 days through 366 days from the date incurred will be reimbursed as taxable income to the employee.   Gross-up for taxes on this income is not allowed.  Expenses >366 days from the date incurred will not be reimbursed. This means that the faculty and staff have a maximum of 119 days from the date the charge is incurred to the date the charge is included on an expense report and submitted for reimbursement through the expence management system.

  • Receipts are not required for expenses of less than $75 and do not need to be attached to the expense report nor retained once the expense report is processed. It is a best practice, but not required, for the traveler to submit all receipts even those that are less than $75 to the preparer.  Approvers have the right to inquire and review receipts for expenses under $75 in situations that they deem appropriate.   After the expense report is processed and appropriate receipts scanned, and the report is approved,  all associated receipts should be shredded, except in  those cases where the funding source requires all original receipts.  Preparers should check all scanned or uploaded attachments to be sure they are legible prior to submitting the report.


  • federal published M&IE rates for U.S domestic and foreign travel when all 3 meals fall within the same travel day. When travel covers only part of a day, or if the cost of one or more meals is covered by another source, the per diem rate is prorated accordingly.
    Incidental expenses included in the per diem rate: laundry, dry cleaning, tips for services. When the per diem rate is used, such expenses are not reimbursed separately.

When a department’s workload necessitates overtime work of 2 hours or more after normal University hours, the department may pay the employees a meal allowance of $12 or reimburse actual meal costs up to $12.

Petty Cash

Treasury Services and petty cash will no longer process out-of- pocket reimbursements for faculty and staff (submit via the expense management system instead), Treasury Services and petty cash will reimburse out-of-pocket expenses for students and visitors only for amounts of $300 or less. They will also issue cash advances to faculty, staff, and students.

Purchasing Authorization Limits / Threshold

University employees who participate in purchasing transactions must be free from real or apparent purchasing conflicts of interest. Prior to completing any purchasing transaction, please review the General Purchasing Policy for specific restrictions and disclosure requirements.

Dollar limits for purchasing transactions are as follows:

Purchasing Card

Small dollar business purchases<$2,000, not available through SciQuest, Non-travel limit: $2,000 per transaction; $10,000 per month,


In limited circumstances, small purchases, may be made using personal funds. Reimbursement for purchases of this type should be done via EMS. However, if a personal credit card or cash is used for travel and small expenses, the University will reimburse for sales tax paid.

Bids or Single/Sole Source

Over $10,000 written

Treasury Services and Petty Cash

Out-of- pocket reimbursements for faculty and staff are not allowed from petty cash, such reimbursements should be made via EMS. Petty cash is only available for out-of- pocket expenses for students and visitors and to issue cash advances to faculty, staff, and students

Deposits, Down Payments and Prepayments

All deposits, down payments and prepayments equal to or greater than $25,000 must be approved by the Director of Purchasing Services.

Sales Tax Exemption

Meals and Lodging

Certain lodging and meal expenses incurred while traveling on University business may be exempt from state sales tax provided the:

  • State allows an exemption for meals and/or lodging expenses, 
  • University holds a state sales tax exemption certificate in the state of travel, where required, and
  • University makes payments directly to the hotel or restaurant using a Yale Purchasing Card or check.

Currently, the University qualifies for travel related sales tax exemption in the states listed here: Sales and Use Tax.  The University is reviewing the sales tax exemption requirements in additional states and will update the chart as additional exemptions are obtained. 

To obtain a Connecticut sales tax exemption for purchases of meals or lodging, refer to the University Sales and Use Tax page.

If you plan to incur meals and/or lodging expenses in one of the slaes tax exempt states, please contact the University Tax department prior to travel. The Tax department will provide you with any relevant exemption forms with respect to meals and/or lodging expenses, depending on the state.

Note:  In order to obtain exemption, the University must make the payment directly to the hotel or restaurant using a Yale Purchasing Card or check. The sales tax exemption will not apply if a traveler makes the payment using a personal credit card.

Purchase of Other Services or Property
To obtain a Connecticut sales tax exemption certificate, Form CERT-119, for a purchase other than meals and lodging, contact the Tax Department (203-432-5530). In limited circumstances, the University may purchase items for resale. Contact the Tax department for a resale certificate. CERT-119 should not be used for purchases that are made for resale.

For sales tax exemptions with respect to purchases of property or services (other than meals or lodging) outside the State of Connecticut, contact the University Tax department (203-432-5530).

Time-Off Benefits

For all regular employees (20 hours or more):  Yale University’s Benefits page

Facilities and Administrative Rates for Grants and Contracts

The new Facilities and Administrative rate agreement negotiated with the Department of Health and Human Services (DHHS) is dated September 28, 2015.  This agreement establishes rates that in effect July 1, 2015 through June 30, 2022.  The rates for grants, contracts and other organized research agreements with the Federal Government are as follows:


Grants & Contracts Awarded 7/1/13 to 6/30/15

Grants and Contracts Awarded 7/1/15 to 6/30/16

Grants & Contracts Awarded 7/1/16 to 6/30/22









DOD Contracts




Connecticut Mental Health Center (CMHC)




Please contact the Office of Sponsored Programs with questions and/or guidance on the implementation of the new F&A rates.

Fringe Benefit Rates

The following fringe benefit rates will be used during fiscal 2019:

FY19 Fringe Benefits YSM    

Fringe Code

Grants and Contracts

University Funds

Supplemental Assessment


Child Rearing Assessment












No Benefits




For Yale School of Medicine supplemental assessments, please follow this link:  to obtain details about the purpose and calculation of various YSM rates.

The following fringe benefit rates were used during fiscal 2018:


Fringe Code

University General Appropriations

And Other

Grants & Contracts

Yale School of Medicine











No Benefits





* Total amount – YSM supplemental fringe and sabbatical components to be charged separately



Fringe Code

University General Appropriations

Federal Grants & Contracts

University Other Funds & non-Federal Grants & Contracts

All School of Medicine Funds, except Grants & Contracts













No Benefits






IRS Pension Salary Cap

Section 415 of the Internal Revenue Code provides for dollar limitations on the benefits and contributions under qualified retirement plans.  The annual compensation limit under Sections 401(a)(17), 404(l), 408(k)(3)(C) and 408(k)(6)(D)(ii) by time period is listed below:

Salary Period                   

IRS Compensation Limit

Fiscal Year that IRS Pension Salary Cap will apply to application of internal fringe benefit rates.

Calendar Year 2018       


Fiscal Year 2019

Calendar Year 2017       





National Institute of Health (NIH) Salary Cap

The NIH caps the rate at which salary can be charged to National Institutes of Health grants, cooperative agreements and contracts (with the exception of those that are clearly defined to be exempt from the cap). Congress legislatively mandates a provision for the limitation of salary. On December 31, 2011 the cap was set at the Executive Level II of the Federal Executive Pay Schedule.  Caps for current and prior years are indicated below:

Salary Period


January 7, 2018 $189.600
January 8, 2017- January 6, 2018 $187,000
January 10, 2016-January 7, 2017 $185,100
January 11, 2015 - January 9, 2016 $183,300

January 11, 2014 -January 11,2015


January 1, 2013 – January 11, 2014


December 23, 2011 – December 31, 2012 $179,700A

A. Effective with awards with an initial Issue Date on/after December 23, 2011, the salary limitation is limited to Executive Level II of the Federal Pay Scale, $179,700.  Awards issued prior to December 23,2011 permit salaries to be charged at the Executive Level I rate until October 1, 2012.  Beginning October 1, 2012, all salaries charged to these awards must comply with the Executive Level II salary cap.

The official version of this information will only be maintained in an on-line web format. Any and all printed copies of this material are dated as of the print date. Please make certain to review the material on-line prior to placing reliance on a dated printed version.