Quarterly PayablesTravel by umn15763

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									Quarterly Payables/Travel

                WELCOME
   06/12/2007         Tri Schodorf
AGENDA

    WEBSITE

    PAYABLES POLICIES
        CONTACTS
    TRAVEL POLICIES
        CONTACTS
WEBSITE

    http://oregonstate.edu/fa/businessaffa
     irs/accountspayable/

    http://oregonstate.edu/fa/businessaffa
     irs/travel/
PAYABLES

    QUICK REFERENCE FOR
     PURCHASES & REIMBURSEMENTS

  DIRECT LINKS
  BANNER ACCOUNT CODE WITH
   DESCRIPTION
  Downloadable Forms
  OSCAR.OREGONSTATE.EDU
PAYABLES-POLICIES

    SETTING UP NEW A/P vendors
        VENDOR MAINTENANCE FORM
  SEARCH IN BANNER to avoid
   duplicate vendor ID - FWITXID
  W-9 REQUIREMENT – Name and Tax
   ID as appears on documents with IRS
  Employees – Info from HRIS system
 FIS 403: Vendor Set-up
PAYABLES-POLICIES

    SEPARATION OF DUTIES
        Protects University and Employees
  INPUT vs. APPROVAL IN BANNER
  PURCHASING vs. RECEIVING
  APPROVAL on paper invoices
  PAYEE same as ORIGINATOR
  PAYEE same as APPROVER
   FIS 1108 – Approval Routing
PAYABLES-POLICIES

    APPROVAL SIGNATURE
        Certify that expenditures have business
         related purpose and are appropriate for
         program and Department/College

        Certify that expenditures are allowed
         within approved budget, sufficient funds
         to incur the expenses.
PAYABLES-POLICIES

   APPROVAL       SIGNATURE
   Certify that expenditures meet applicable
    law, regulations, policy/procedure
    requirements
   ACTUAL SIGNATURE - NO STAMP



     FIS 406-03 Signature
PAYABLES-POLICIES

    CREDIT MEMO
        Use same VP address w/ other invoices
    DISCOUNT
      Process timely - Take Discount for Univ.
      Disallowed discount taken – suffix DD

    LOST CHECKS – Replacement check
     Request form
PAYABLES-POLICIES

  INVOICE ADJUSTMENT
   Notice of Invoice Change form
   Submitted to A/P with 2 copies of invoice

  PRE-PAYMENT
     Require documentation for audit
      purpose and clear communication to
      vendor
PAYABLES-POLICIES

    INTEREST/FINANCIAL CHARGES
      Late payment – accrue on the 46th day
       from the date invoice was received
      2/3 of 1% per month, not more than 8%
       annually.

        FIS 406: Invoice processing
PAYABLES-POLICIES

    METHOD OF PAYMENTS
        PAYMENTS BY CHECKS
            Check run on Monday, Wednesday, Friday
      PROCUREMENT CARD
      AUTOPAY VENDOR

      WIRE TRANSFER

      CASH OUTS (students/volunteers only)

      PETTY CASH (restricted)
PAYABLES-POLICIES

    FUNDING SOURCES
      General Funds
      Workshops/Conference funds

      Grant / Contract funds

      Gift funds

      Foundation
PAYABLES-POLICIES

             EXPENDITURE TYPES

     Alcoholic Beverages – Not allowed
       Exception:
       Conference organized by OSU where
        participants pay registration fees that
        included meals & alcohol. Income &
        Expense accounted for in Workshop Funds,
        Auxiliary Funds, and/or Agency Funds.
       FIS 410
PAYABLES-POLICIES

   Cell Phone &Communication Allowance
    includes cell phone, internet
    connections, faculty and classified staff-
    Allowance agreement
   Exception:
       Cell Phone charged to grants
       Internet Connection charged to grants

       FIS 1402-15 Communication Allowance

       FIS 410-02 Cell phone
PAYABLES-POLICIES

    Donations & Contributions
        Not allowed
    Retirement Receptions
        Departments may wish to honor
         employees for length of service and
         retirement, but must use Foundation
         funding. Cannot use FSxxxx
PAYABLES-POLICIES

    Flower Purchases
      Allowed expenses for instructional
       purposes such as botany, biology, home
       economic classes.
      Allowed in student activities sponsored
       functions – drama production
      Allowed for OSU Catering for events
PAYABLES-POLICIES

    HOSTING GROUPS & GUESTS
      Official guests of the university
      Restricted amount

      Vendor billed to university directly or
       Reimbursement to employees
      Receipts & list of participants

      5 Ws – When, What, Where, Who, Why
PAYABLES-POLICIES

    Intra/Inter Departmental functions
      Meals & Refreshments allowed at inter-
       departmental meeting, training session
       that lasts several hours.
      Large departments where all-hands
       meeting is not possible except at lunch
       time
      Meeting agenda, List of participants

      Receipts
PAYABLES-POLICIES

    Memberships & Dues
      Institutional membership rather than
       individual membership. Not retain by
       employee after termination.
      Personal membership in social and sport
       clubs for Public Relations – taxable. Use
       gift fund, account code 28613. Report to
       Payroll for tax purpose
PAYABLES-POLICIES

    Graduation Events
      Cap & gown rental allowed if employees
       are required to attend the graduation
       ceremony.
      Departmental Graduation events should
       be paid by Foundation
      Use account 28613 – Public Relation
PAYABLES-POLICIES

    Student Travel Recruitment
      Student recruitment include undergrad
       and graduate persons who will register
       to take class toward a degree.
      Should be considered Public Relation

      Use account code 28613
PAYABLES-POLICIES

    Subscription:
      Multi-year subscription is allowed if
       there are substantial saving except grant
       fund with termination date prior to
       subscription expiration.
      Expensed in proper fiscal year
PAYABLES-POLICIES

    Thesis copying and binding
      3 copies are allowed with general fund if
       department standard written policy
       specifies that department retains copy.
      Not allowed on research grant
PAYABLES-POLICIES

    LICENSE & OCCUPATIONAL FEES
      Professional licenses are responsibility
       of employee.
      Pesticide applicator and public trainee
       licenses are allowed
      Pesticide consulting license allowed if
       related to employment only
            FIS 1402-09
PAYABLES-POLICIES

    Testing Incentives
      Department pay testing incentives and
       document how much was given and to
       whom.
      Departmental Advance is required to
       receive the fund to distribute.
      The advance is cleared when expenses
       posted to index.
PAYABLES-POLICIES

    RESEARCH SUBJECTS
      Incentive payments are allowed
      Department and PI document amount
       given and list of names.
      IRB number

      Cannot disclose research subject
       identity
      Departmental Advance is required
PAYABLES-POLICIES

    GIFT CERTIFICATES
      May be used as test incentive payments
       or payment to Research subjects.
      May be used as Employee recognition
       awards according to employee
       recognition policy.
      Employee cannot purchase gift
       certificates and get reimbursed. OSU
       check cut directly to vendors
            FIS 1402-07
PAYABLES-POLICIES

    Employee Recognition Awards
        Cash Awards – Pay through Payroll
        Non-Cash Awards
        Performance Awards
             Limit to $50.00 from General Funds and
              Statewide/Admin program funds. Balance of award
              can be from Gift funds Mxx, FSxx or Auxiliary funds
        Service Awards
             Cannot be from General Funds. Gift funds Mxxxxx,
              FSxxxx or Auxiliary funds allowed
                  FIS 1402-13
PAYABLES-POLICIES

    Employee Reimbursements
      Instructional supplies
      Presentation supplies
      Minor Equipment > $300
      Loan Agreement
      Do not allow service reimbursements
       due to tax implication
      Strongly encourage direct deposit to
       avoid lost checks.
PAYABLES-POLICIES

    PAYMENT FOR SERVICES
        PPSC – Contracts signed by OSU
         Contract Office, multiple payment
         against one contract

        PPSI – Less than $5,000, delegated to
         Department – include service and other
         expenses (travel) in one payment
PAYABLES-POLICIES

    PAYMENT FOR SERVICES (cont)
      Non Resident Alien service contracts-
       Tax withholding requirements
      Compliance with IRS regulation for Non-
       resident alien payment reporting
      Compliance with IRS regulation for US
       Citizen miscellaneous income reporting
      Penalty for non-compliance
PAYABLES-POLICIES

    EMPLOYEE or INDEPENDENT
     CONTRACTOR ?
      Employees may own their own business
       but must meet IRS criteria to be
       considered Independent Contractor.
      If qualified as Independent Contractor,
       must be set up as vendor with federal tax
       id
      See list at PCC 401 to qualify
PAYABLES-POLICIES

    PROCUREMENT CARDS
      Internet Purchases
      Supplies

      Conference Registration

      Publication and reprints

      Some services

      Restricted items
PAYABLES-POLICIES

    PROCUREMENT CARD (cont)
      Documentations – Receipts/packing slip
      Daily expense loading – change account
       code from 28995 to appropriate code
      User Agreements

      Signed monthly statement to be sent to
       Payables
            FIS 1402-12
PAYABLES-POLICIES

    Autopay Vendors
      OSU has contracts with some vendors to
       allow employees “charge on account”,
       using OSU id card and index.
      Employees bring back receipt to
       Department Accounting Staff
      Vendor sends monthly billing to
       Payables for immediate payment per
       agreement
PAYABLES-POLICIES

    Autopay vendors (cont)
      Payables re-distribute expenses to
       departments, using index provided to
       vendors. Include vendor invoice number
       in redistribution documents.
      Departments reconcile receipts brought
       back to accounting staff with vendor
       invoices posted by Payables
PAYABLES-POLICIES

    WIRE TRANSFERS
      Purchases from foreign countries
      Subcontract payments

      Reimbursements of travel and other
       expenses to a foreign university
      Royalty payments

      Registration fees

      Recorded with Fxxxxx documents
PAYABLES-POLICIES

    CASH OUTS
      Departments issue to students and
       volunteers who present the form at
       Cashier’s Office and receive cash
       payment. Attach receipts.
      Payables record JV to clear out cash
       payment and post expense to index.
      Handling of unallowed expenses
PAYABLES-POLICIES

    PETTY CASH
      For small amount of purchase of
       supplies
      Receipts required
      Must be secured in a locked area
      No travel, registration, refreshment,
       meals, membership from Petty Cash
      Use of Petty Cash is discouraged
      Encourage use of Procurement Card
PAYABLES-POLICIES



           QUESTIONS
TRAVEL - POLICIES

    TRAVEL AUTHORIZATION
      Prior Authorization is required
      If frequent travel is part of the job, prior
       authorization is considered granted. Ex:
       Extension Agent, Admission Counselor
      Authorization is kept at Department
       Level
      Cannot incur expenses unless
       authorization is in place
TRAVEL - POLICIES

    FOREIGN TRAVEL AUTHORIZATION
      Prior authorization required
      Need OPAA signature in addition to
       Dean/Department head
      Cannot incur expenses before
       authorization is approved.
      Wire transfer to foreign countries for
       expenses will need copy of authorization
      Contact Risk Officer for emergency
       medical card
TRAVEL - POLICIES

    Corporate Travel Card
      For business travel expenses such as
       lodging, meals
      Traveler is solely responsible for
       charges of the account
      Card is void when employee leaves
       university employment
      Uses in lieu of Travel Advance
TRAVEL - POLICIES

    TRAVEL ADVANCE
      Items can’t be paid by other means
      Out of state or international travel for
       longer than 5 days
      Traveling longer than 15 days &
       Corporate Card is not a viable option
      Not eligible for Corporate Travel Card
      Settle all previous advance in full
      Minimum $250
TRAVEL - POLICIES

    TRAVEL ADVANCE (cont)
      Submit approved Travel Advance
       request to Payables/Travel
      Payables review/revise amount to be
       issued, maximum 90% of estimate
      Settlement of advance within 60 days
       after trip is completed
       TRA203
TRAVEL - POLICIES

    AIR TRANSPORTATION
      Most economical, direct route that meet
       traveler’s need
      Comply with Fly America Act when travel
       internationally with federal funding.
       Must use U.S. carrier out of the U.S. and
       into the U.S.
      Off-campus offices may use local travel
       agencies
      City Pairs Airfare rates
TRAVEL - POLICIES

    AIR TRANSPORTATION (cont)
      On campus – Use Contracted Travel
       Agencies – Azumano and Teel’s
      Traveler makes reservation with either
       Azumano or Teel’s, giving an index
      Travel agency contact department
       Airfare Authorizer to confirm index
      Payment is made monthly and expense
       post to department with index provided
TRAVEL - POLICIES

    AIR TRANSPORTATION (cont)
      Use of Non-contracted Travel agency-
       require written quote from Azumano or
       Teel’s as justification
      Cannot reimburse until after trip is
       complete
      No assistance with problems en route
      Cannot reimburse if trip is cancelled
      FIS 1402-01
TRAVEL - POLICIES

    AIR TRANSPORTATION (cont)
      Personal travel combined with business
       travel, only business travel portion can
       be charged to index.
      If using non-contracted agency, a quote
       from Teel’s or Azumano showing most
       economical direct route is required.
TRAVEL - POLICIES

    AIR TRANSPORTATION (cont)
      Payment in lieu of Airfare – using
       personal vehicle to combine personal
       travel and business travel must be
       requested in advance
      Reimburse equivalence of airfare based
       on quote from a contracted agency for
       the most economical direct route
      Parking, mileage to airport
TRAVEL - POLICIES

    AIR TRANSPORTATION (cont)
      Chartered Aircraft/Air taxi service for 3
       or more persons
      Restricted to less than 600 miles

      Employee cannot pilot the aircraft

      Less than 3 persons or less than 600
       miles must be approved in advance by
       University Executive Office.
TRAVEL - POLICIES

    AIR TRANSPORTATION (cont)
      Private Aircraft may be acceptable
      Must be less than 600 miles one way

      Employee must have private, commercial
       or airline transport pilot certificate
      Reimbursement by:
          Equivalence of private vehicle highway
           mileage, or
          Shortest air mile @$1.07 per mile
TRAVEL - POLICIES

    AIR TRANSPORTATION (cont)
      Frequent Flyer Mileage OSU chooses
       not to track Frequent Flyer Mileage or
       Travel Awards.
      If traveler redeems the mileage/awards
       for business, Payables cannot reimburse
      Some grants/contracts may restrict the
       traveler from earning frequent mileage
TRAVEL - POLICIES

    GROUND TRANSPORTATION

      Car Rental may be authorize when it is
       the most economical/efficient mean of
       transportation
      Compact or Economy car is encouraged,
       standard car is allowed with justification
       from department. No SUV or luxury car
      Receipts
TRAVEL - POLICIES

    Car Rental (cont)
      State contract with Enterprise Rent-a-car
       include insurance coverage, decline
       CDW/LDW coverage.
      If not using state contract, traveler
       should purchase insurance coverage
      In an accident, university insurance
       covers the cost of damage to the rental,
       person/department is responsible for
       deductible.
TRAVEL - POLICIES

    Car Rental (cont)
      Deductible is $2,500
      Without CDW/LDW insurance, deductible
       is $5,000
      Report accidents immediately to Risk
       Officer or Risk@oregonstate.edu
      Departments may authorize guests to
       rent a car, must purchase CDW/LDW.
       The guest will be reimbursed
TRAVEL - POLICIES

    Private Vehicle
      Employees and Agents are authorized to
       use private vehicle for business
      Must have Liability insurance

      Reimbursement is for the most direct,
       usually traveled route
      Mileage reimbursement at 48.5 cents
TRAVEL - POLICIES

    Railroads
      Can be used when justified as most
       suitable/economical mode of transport
      Coach accomodation should be booked
       whenever possible
      A roomette may be allowed

      A bedroom may be allowed if no
       roomette is available
TRAVEL - POLICIES

    Other Ground transport
      Airport Shuttles
      Chartered buses (team travel)

      Taxis

      Ferris

      Mass Transit

      Airport buses

      Receipts
TRAVEL - POLICIES

                        PER DIEM
    Meals
        Standard          $45/day
        High city         $58/day
    Lodging
        Standard          $103/day
        High city         $188/day
    Foreign per diem depend on country may
     change monthly
TRAVEL - POLICIES

    Meals per diem includes incidental
     expenses such as laundry, tips, etc…
      Reimburse meals per diem at 25% B,
       25% L & 50% D
      First day of trip, per diem is based on
       where the traveler will spend the night
      Last day of trip, per diem is based on the
       last location traveler spent the night
      Meals provided should not be claimed
TRAVEL - POLICIES

    Lodging
      Departments choose to use actual
       lodging expenses, up to per diem
      Lodging receipts
      Convert foreign currency to US dollars
      In-state and Out-of-state lodging tax
       reimbursed as other expenses
      Lodging tax is included in foreign
       lodging
TRAVEL - POLICIES

    Lodging
        Non-Commercial Lodging - $25.00 per
         night, no receipts. Applied to In-state,
         Out-of-state or Foreign Travel

        Conference Lodging Exception Lodging
         is at conference site, and is higher than
         the lodging per diem for that city. Need
         conference brochure with single lodging
         rate
TRAVEL - POLICIES

    REGISTRATION
      Charge to Procurement card preferred
      Conference direct bills OSU
      Prepayment or CTA (check to
       accompany)
      Wire transfer – international
      Payment by attendee cannot be
       reimbursed until after the trip. Need
       proof of payment
TRAVEL - POLICIES

    PASSPORT & VISA
      Reimbursement allowed if required for
       international trip
      Immunization shots required for foreign
       travel also allowed.
      Need receipts
TRAVEL - POLICIES

    TRAVEL PAID BY OUSIDE SOURCE
        Reimbursement paid to OSU
            Deposit payment as reduction of expenses,
             documenting traveler’s name, identity of
             outside source, travel dates, destination and
             purpose.
        Reimbursement paid to employee
            Employee writes a check to OSU to be
             deposited, noting identity of outside source,
             travel date, destination and purpose.
TRAVEL - POLICIES

    Miscellaneous Expenses
      Itemize all miscellaneous expenses such
       as parking, telephone, lodging tax, car
       rental, gas, fax, etc…
      No receipts required if less than $25.00

      Itemized receipt required for commercial
       ground transport > $75.00
TRAVEL - POLICIES

    Signature
      Claimant must sign the reimbursement
       request form, faxed is acceptable,
       provided that original will follow.
      Approval signature must be from
       claimant’s supervisor. Approval
       authority may be delegated, but
       subordinate cannot approve
       supervisor’s travel claim
TRAVEL - POLICIES

    Group/Team Travel
      Short Course or seminar
      Athletics team

      Group meals

      Distribution of funds to individuals for
       meals – List of recipients/signature and
       amount
      Receipts
TRAVEL - POLICIES

    Non-employee Travel
      Official guests, job candidate, seminar
       speakers
      Lodging and airfare may be charged to
       university via direct bill method
      Student who will register - 28613

      Fellows who will be non OUS participant
       39445
TRAVEL - POLICIES



          QUESTIONS

								
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