The University Accounting Office generates reimbursements to vendors and individuals in response to the following approved documents.

Purchase Orders

Vendor Invoice: The vendor's invoice must agree with the corresponding purchase order by line item in item description, quantity, unit price, and terms of sale. Vendor invoices for purchase orders will not be paid without an authorized receiving copy of the order.

Receiving Copy: When an order is shipped to the University, receipt of the order must be acknowledged by forwarding to the Accounts Payable Dept. the receiving copy of the purchase order, signed and dated by an authorized department or Central Receiving representative.

Check Requests

Check Requests: For orders not requiring a purchase order (refer to the Purchasing section for details), a check request for payment may be used. An authorized purchase request, with supporting documentation and invoice, is forwarded by the Purchasing office to Accounts Payable, where the check requisition form is completed and approved. The check requisition is generally used for all payments where a purchase order is not required.

Payments to Individuals

Purchase orders or check requests for payments to individuals: All documents supporting payments to individuals (employees, non-employees or students) must provide a social security number and a home address. Payments to individuals for contractual services must include a completed Contractual Services Agreement.

Out-Of-Pocket Expense

Out-of-pocket expenses can be reimbursed with proper authorization. Generally, this will take the form of a completed purchase request. If the expense is travel related, University Travel procedures must be followed. If a purchased item is less than $100, the University Treasurer's Imprest Fund may be utilized, providing a rapid method of cash repayment.

Where reimbursement for out-of-pocket business expenses are to be paid to an individual, who happens to be the disbursing authority for the account to which the expenses will be charged, a counter signature should be obtained from either of the following: (1) person of higher authority or (2) the Purchasing Director, Contract & Grant accountant, Budget Director, or other person designated to review and approve expense transactions for the department, school, college or division.

See also: PETTY CASH REIMBURSEMENT POLICY

Prepaid Orders and Advance Payments

An advance payment is sometimes required by vendors. An approved purchase requisition accurately reflecting all related charges including shipping and handling should be sent to the Purchasing Office. After review, Purchasing will forward the request to the Accounting Office for processing. A check will be issued and sent with the order to the specified vendor. Upon request, the check may be returned to the department for special handling. Special instructions related to date needed and mailing should be included on the purchase request.

See also: PREPAID ORDERS AND ADVANCE PAYMENTS

Contractual Services

Payments are made to consultants and others from an approved purchase request or purchase order accompanied by a completed and attached Contractual Services Agreement. If these payments are for services rendered, a form 1099-Misc will be sent to the Internal Revenue Service for payments totaling $600.00 or more during a calendar year. If the payments are for expense reimbursements, original receipts must be attached and the expenditure coded to the appropriate "non-taxable" object code. Non-taxable reimbursements do not generate 1099-Misc. reporting.

See also: INDEPENDENT CONTRACTOR SERVICES

See also:

CHECK WRITING

CHECK DISTRIBUTION

VENDOR INVOICES AND CORRESPONDENCE