UNIVERSITY OF COLORADO PROCUREMENT SERVICE CENTER (PSC)

Transcription

1 Introduction UNIVERSITY OF COLORADO PROCUREMENT SERVICE CENTER (PSC) PSC Procedural Statement: Payment Voucher/Authorization Effective Date: July 20, 2012 According to University of Colorado Fiscal Procedures, a purchase order or other commitment voucher is not required for a very limited number of specific disbursements. This PSC Procedural Statement sets forth University requirements for use of the Payment Voucher form or Payment Authorization form to process invoices when a purchase order or other commitment voucher is not applicable. The Procedural Statement is divided into the following sections: A. General B. Form C. Procedures for Payment Voucher/Payment Authorization Usage (Table of Allowable Goods and Services) Terms Used in This Procedural Statement Italicized terms are defined in the Policy Glossary. Underlined terms are defined in the Finance and Procedure Glossary. Procedural Statement A. General The specific goods and services listed in the following table may be authorized for payment using the designated form (Payment Voucher or Payment Authorization). Purchases must comply with the PSC Procedural Statement (PPS) Sensitive Expenses and with University of Colorado Rules and University of Colorado Fiscal Procedures. Except where limited for a specific item (as noted in the Table, below), the disbursement can be made in any dollar amount. The Payment Voucher and Payment Authorization forms must be supported by vendor invoice unless specifically exempted in the Table and, where identified, must be supported by the specified information or documentation. The PSC has the right to request additional information or approvals for an expenditure when, in the opinion of the PSC, a specific expense warrants additional support. If using Agency Funds (Fund 80) that the University maintains for legally separate External Student Organizations or other entities with the exception of University Physicians Incorporated (UPI) funds the Payment Authorization form is allowed to purchase all types of goods and services, in any dollar amount. Vendor invoice or other supporting documentation is required. PSC Procedural Statement: Payment Voucher/Authorization (Page 1 of 8)

2 B. Form The Payment Voucher (PV) form is online in the CU Marketplace. The requester logs in to the Marketplace, fills out the form, attaches the invoice and/or other required documentation, and submits it for processing by the PSC. The Payment Authorization (PA) form is an Excel document on the PSC web site, The requester opens the form from the web, fills it out, and submits the duly approved form to the PSC (by scanning and ing it, or by sending in campus mail). C. Procedures for Payment Voucher/Authorization Use See Table of Allowable Goods and Services, below. Exceptions Unless approved by the Assistant Vice President/Chief Officer, there are no exceptions to this procedural statement. Related Administrative Policy Statements (APS), PSC Procedural Statements (PPS), Finance Procedural Statements (FPS), Other Policies and Procedures Related APS, PPS, and/or FPS are presented in Section A, and as appropriate for specific goods and services listed are referenced in the Table in Section C. All purchases must comply with University of Colorado Rules, University of Colorado Fiscal Procedures, and the guidelines contained on the PSC website. Forms Payment Authorization (PA) form on the PSC Forms webpage Payment Voucher (PV) online form in the CU Marketplace Additional related forms, as appropriate for specific goods and services listed, are referenced in the Table of Allowable Goods and Services. PSC Procedural Statement: Payment Voucher/Authorization (Page 2 of 8)

3 The following items may be paid using the Payment Authorization (PA) form. This is an Excel form on the PSC Forms webpage. Item 1. Campus Library Purchases of Hard- Copy or Electronic Media/InterLibrary Loan (ILL) Payments Table of Allowable Goods and Services Payment Authorization Use Used only by campus libraries. 2. Cash Awards No invoice required PPS Recognition and Training See also Participant Stipends, below 3. Fund 80 Disbursements Invoice and/or supporting documentation according to item 4. Participant Stipends Explanation of purpose of stipend 5. Payroll-Related Disbursements Agreed-upon PBS documentation Not University Physicians Incorporated (UPI) Fund 80 Must use Account value in range Used only by Payroll & Benefit Services (PBS) CU student awards and scholarships require approval of campus Financial Aid Office PSC Procedural Statement: Payment Voucher/Authorization (Page 3 of 8)

4 Item 6. Petty Cash Establishment/ Replenishment Table of Allowable Goods and Services Payment Authorization Use Petty Cash/Change Fund Request (PCCF) form for initial or modified fund requests 7. Refunds Proof that initial payment was received and refund is appropriate 8. Student Recruitment Host Per Diems 9. Technology Transfer Office Payments (Investment and Distribution Payments) Fully executed agreement between student host and organizational unit detailing responsibilities/ activity dates; no receipts required Calculation worksheet for individuals/fully executed contract for payments to organizations Limited to authorized amount of the fund See PPS Petty Cash and Change Funds Limited to $30 per recruit Used only by Technology Transfer Office PSC Procedural Statement: Payment Voucher/Authorization (Page 4 of 8)

5 The following items may be paid using the Payment Voucher (PV) form. This is an online form in the CU Marketplace. Item 10. Athletic Revenue- Sharing Agreements 11. Building and Construction Permits and Fees 12. Conference and Event Registrations 13. Donations and Contributions (including tables) 14. Dues and Memberships Table of Allowable Goods and Services Payment Voucher Use Copy of complete fully executed agreement/contract and revenuesharing calculation worksheet 3 rd party documentation of donation request 15. Honoraria Over $100 requires Honorarium (HNR) form 16. Immigration/Visa Fees Required to Conduct Study/Work Used only by UCB and UCCS Athletics Used only by campus Facilities Management Office PPS Recognition and Training APS Donations Must be paid directly to entity (reimbursement not allowed) APS License and Certification Fees, Memberships, or Dues Token payment, used to reward individuals for onetime services (e.g., a guest lecture) An honorarium cannot exceed $5,000 An honorarium over $2,000 requires officer signature on HNR form See also Independent Contractor Services, below PPS Sensitive Expenses PSC Procedural Statement: Payment Voucher/Authorization (Page 5 of 8)

6 Item 17. Independent Contractor Services 18. Lab Specimens and Organs 19. License/Certification Fees Table of Allowable Goods and Services Payment Voucher Use Scope of Work (SOW) form in addition to vendor invoice Paid to individuals/sole proprietors operating under Social Security Numbers Limited to $5,000 total (payment for services plus any reimbursements) See also Honoraria, above Does not include cadavers or body parts APS License and Certification Fees, Memberships, or Dues 20. Lodging Deposits Only one night per room Traveler can instead use Corporate Travel Card 21. Performance Contracts 22. Postage, Freight, or Other Delivery Charges (including Messenger Fees) a. Postage Other than Meter Machines b. Postmaster Large- Dollar Payments to Feed Machine 23. Sales Tax Remittances Copy of complete fully executed agreement/contract When Post Office receipt is subsequently obtained, that receipt must be retained in department files Appropriate locality s sales tax remittance form Paid to individuals Limited to $5,000 total (including any reimbursements) PSC Procedural Statement: Payment Voucher/Authorization (Page 6 of 8)

7 Item 24. Service Fees to Medical Affiliates only, for Specialized Lab, Testing, and Analytical Services 25. Payments to reimburse Area Health Education Centers (Regional AHECs) for Housing- Related Invoices Table of Allowable Goods and Services Payment Voucher Use Used only for medical affiliates as listed at cademics/colleges/medicals chool/paitientcare/pages/p artnerhospital.aspx Used only by the Colorado AHEC Program Office 26. State of Colorado Interagency Agreements a. AHEC (Auraria Higher Education Consortium) Payments b. CSPH (Colorado School of Public Health) Tuition and Fee Payments c. Any Purchase not Specified in (24. a-b), above None Complete fully executed interagency agreement in addition to vendor invoice, or, documentation identifying readily available good or service sold by the State of Colorado and the fee charged for it Used only by the appropriate campus Finance Office Used only by CSPH Requires authorization by CSPH financial administrator and campus controller Does not include purchases from Department of Corrections (CCI) Does not include subcontracts to other State agencies 27. Subscriptions PSC Procedural Statement: Payment Voucher/Authorization (Page 7 of 8)

8 Table of Allowable Goods and Services Payment Voucher Use Item 28. Tickets to Allow Admission to Events See also Donations and Contributions, above 29. Utilities a. Water, gas, and electric service b. Telecommunications (e.g., landline telephone, internet) PPS Sensitive Expenses Does not include cellular or wireless telecommunications PSC Procedural Statement: Payment Voucher/Authorization (Page 8 of 8)