For Travel and Entertainment reports for employees that are submitted more than 60 days after the conclusion of the trip and/or event, the submitter of the report will be required to provide a justification for submitting late and enter any request they have for exemption at that time. Reports will not be able to be submitted past 60 days without entering this information. Requests for exemption will not be accepted via any other method. Accounts Payable will periodically review submitted justifications to determine whether it would be accepted in the event of an IRS audit, so the bar has been set very high and we expect that exemptions will be rare.