The purpose of this policy guideline is to describe documentation guidelines for expenditures.

Business purpose documentation guidelines apply to the following department forms:


  • Monthly statement descriptions


    • Payment request
    • Standard engagement contract
    • Taxable prize or award/gift reporting
    • Travel advance
    • Expense reporting

(Refer to Travel Expense Documentation for IRS travel-related guidelines.)


    • Journal entries

Student Accounts

    • Petty cash
    • Deposits

The following information is required when reporting business purpose on the prior mentioned department forms, as applicable:

  • Date expense occurred
  • Goods or services purchased
  • Macalester project/event related to expense
  • Recipient’s name when goods or services are intended for use by someone other than yourself


U: 1/2011