Procurement Process PO Exemption Matrix

Transcription

1 Procurement Process PO Exemption Matrix PO exemption requests are subject to review and approval by Procure to Pay Client Services and Supply Management. Detailed justification for the exemption should be included on the Requisition for Payment (QReq) form or in OPT, and must be available for audit for a period of seven years. 1. Acquisition or lease or rental of property (i.e., real estate). Authorization of the original agreement from Treasury or University Counsel on file with originating department. 2. Advertising and journal publications 3. Clinical Trials, Patient Care Research and Billed Appointments. Authorization of original agreement by ORS, UILO or Supply Management on file. 4. Conferences / Excursions. 5. Payments to an individual (non-employee) Tokens of Appreciation, Royalty / Copyright Payments, and Scholarships / Awards 6. Investment and Securities. Authorization of transaction from Treasury on file. 7. Professional development and memberships. 8. Legal Services. Authorization by University Counsel, UILO or Human Resources on file. 9. Pay a public or health institution (e.g. hospitals, universities, granting agencies and government), and payments to Properties Trust 10. Student union groups (including, UBC Alma Mater Society or Student Union of UBC Okanagan) 11. Taxes or premiums to government or insurance offices. 12. Utilities such as hydro, natural gas and telephone. 13. Special Exemption pre-approved by Supply Management; indicate reference number on QReq or OPT, and attach approval (see contact details below). If you require clarification, or are applying for a Special Exemption, please info.p2p@ubc.ca. See detailed exemption matrix on page 2. Last Revision: January 2018 Page 1 of 8

2 Procure Goods & Services under $3,500 CAD Purchase Card Financial Operations Exemptions: 1. Prefer to issue a Purchase Order with Terms & Conditions, and/or other written agreements. Purchase Requisition so that a Purchase Order is issued to the Vendor 2. Vendor does not accept credit card payments Purchase Requisition so that a Purchase Order is issued to the Vendor Procure Goods & Services above $3,500CAD Exemptions Purchase Requisition so that a Purchase Order is issued to the Vendor bid paperwork contract or quote(s) other supporting documentation where applicable Policy No Purchasing Supply Management The following areas have been identified as exemptions and may be processed via Requisition for Payment where the value exceeds $3,500 CAD and the contract or agreement, where applicable, has been reviewed, approved, and signed off by an authorized unit of the University Office of the University Counsel; Supply Management; Office of Research Services; University Industry Liaison Office; Treasury. Original supporting documentation must be maintained on file by the processing business unit for audit purposes. Note: For any exemption to be valid, two requisites must be met: (1) they must align with the Elaboration column; and (2) duly authorized agreements must be in place. Note: POs are not required for qualified travel expenses Last Revision: January 2018 Page 2 of 8

3 1. Acquisition or lease or rental of property Real estate office and building rentals primarily multi-period, multi-year tenancy (> one day terms) (not intended to be used for meetings and events) Purchase Requisition if PO is desired (for terms & conditions, or encumbrance). or other supporting Policies relating to the Approval of Contracts and Signing Authorities Agreements to be reviewed by Treasury or University Counsel 2. Advertising and journal publications Magazines, newspapers, scientific journals and publications or other supporting Human Resources Public Affairs (printing campaigns, newsletters, program brochures are not included in the exemption) 3. Clinical Trials, Patient Care Research and Billed Appointments A. Clinical teaching services (reimbursement of salaries and benefits paid through other institutions for clinic (direct care) work, clinical research work, research assistant, teaching) If vendor is a sole proprietor or not incorporated, OPT cannot be used or other supporting Office of Research Services University Industry Liaison Office Financial Operations Last Revision: January 2018 Page 3 of 8

4 B. Other institutional reimbursements and interinstitutional transfers (including billed appointments) Must be supported by an agreement between UBC and the institution 4. Conferences, Excursions A. Attending Travel at UBC Travel Requisition for Payment B. Organizing catering, hotel, etc. Purchase Requisition if PO is desired (for terms & conditions, or encumbrance). or other supporting Travel at UBC Activities relating to setting up / hosting a conference versus attending. Last Revision: January 2018 Page 4 of 8

5 5. Payments to an individual (non-employee) A. Token of Appreciation: Nominal and infrequent (one-time) gift made to a non-ubc individual in recognition of the services rendered or contributed towards a specific activity of the University. Services must be on a voluntary basis without payment expectations. NOT contracted services. Gifts are normally Tokens of Appreciation and generally should not exceed $100, as per Expenditure Guidelines. Requisition for Payment (Manual Requisition or SmartForms HReq) or Purchase Requisition if PO is desired (for terms & conditions, or encumbrance). supporting documentation such as the letter of invitation and copy of the event announcement Determining Employee / Employer Status Facts of the relationship need to be reviewed to determine if a worker is an employee or selfemployed individual. No formal agreement or contract in place E.g.: casual verbal or agreement. No fee discussed or agreed upon. Prefer to have a Letter of Invitation. B. Royalty / Copyright Payments: Payments made typically based on a percentage of revenue earned. Office of Research Services University Industry Liaison Office University Counsel Last Revision: January 2018 Page 5 of 8

6 C. Scholarships / Awards: Requisition for Payment (Manual Requisition or SmartForms HReq) award notification, Human Resources Enrolment Services Graduate Studies An Award is not an Honorarium or a Token of Appreciation 6. Investment and Securities Group RRSP, investment management Policies relating to the Approval of Contracts and Signing Authorities Treasury to be consulted 7. Professional development and memberships A. Membership remittance, subscriptions or equivalent (e.g. membership remittance, subscription renewal form) Oriented to UBC membership rather than individual membership B. Course and conference registration (does not include individuals or corporations hired to provide training services) Travel Requisition for Payment or equivalent (e.g. course or conference registration form) 8. Legal Services General, Patent, WorkSafeBC, or Purchase Requisition if PO is desired (for terms & conditions, or encumbrance). Human Resources Office of University Counsel University Industry Liaison Office Last Revision: January 2018 Page 6 of 8

7 9. Pay a public or health institution (e.g. hospitals, universities, granting agencies and government), and payments to Properties Trust Administrative transfers (salary, supplies, operating costs), grant transfers (BCKDF, CFI), collaborative payments, research fund transfer or refund (does not apply to any payments made to thirdparty, for-profit entities) Office of Research Services University Industry Liaison Office Institutional advances and transfers, in which there is a joint collaborative relationship with an underlying agreement in place 10. Student union groups (including, UBC Alma Mater Society or Student Union of UBC Okanagan) Student levy (does not include commercial service provisions. E.g. AMS hired to provide catering services) Policies relating to the Approval of Contracts and Signing Authorities Contributions from a UBC unit, or the remittance of society fees collected from students by central administration 11. Taxes or premiums to government or insurance offices Insurance, union dues Originated by Financial Operations and/or Human Resources Last Revision: January 2018 Page 7 of 8

8 12. Utilities Fibre charge, hydro, natural gas, telephone (land and cellular) Policies relating to the Approval of Contracts and Signing Authorities 13. Special Exemption May be granted by Supply Management on a preapproved, case-by-case, basis for specific business process requirements. Financial Operations Contact Financial Operations to discuss Last Revision: January 2018 Page 8 of 8