SECTION 5: ACCOUNTS PAYABLE

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1 SECTION 5: ACCOUNTS PAYABLE Section Contents Page # What s New? General Information Forms Board Policy Accounts Payable Clerks Billing Address Check Processing Due Dates Supporting Documentations and Payment Types Check Request Employee Advance/Reimbursement Non-Employee Advance/Reimbursement Outstanding Checks Check Release Dates Emergency Check Run Check Signatures In-District Transactions Scholarships Timely Payment References to Additional Information Exhibits What s New? All forms referenced in this section can be located at GPISD Home Page-Departments-Business Services-Business Services Forms or Employee Advance /Reimbursement Request Page 5-1

2 General Information The Accounts Payable Department is responsible for the disbursement of funds for goods and services received throughout the District. Accounts Payable is dependent upon campuses and departments verifying the receipt of goods and services in TEAMS for payment to be processed Forms All forms referenced in this section can be located at GPISD Home Page-Departments-Business Services- Business Services Forms or Board Policy The following Board Policy should be referenced for additional information associated with this section of the manual: Policy Code CHF (LEGAL) Title: Subtitle Accounts Payable Clerks Purchasing and Acquisition: Payment Procedures Accounts Payable distributes their work using an alphabetical system. Please see Section 1: General Information for the Staff Directory. The duties of the Accounts Payable Clerks are to: Ensure timely and accurate disbursement of funds. Reconcile invoices/credit memos to the Purchase Order to ensure proper disbursement of funds. Communicate and resolve issues with vendors, District staff and organizations regarding payments, anticipated delays or payment issues. Process Property Tax Refunds Process Employee Reimbursements and Non- Employee Reimbursements Travel Specialist Books all hotels, airfare, and rental cars Billing Address The billing address with all vendors should be listed as one of the following: Accounts Payable Department Accounts Payable Department P.O. Box Woodforest Blvd. Galena Park, TX Houston, TX Invoices can also be sent electronically to Accounts Payable at Page 5-2

3 Check Processing Accounts Payable checks will be printed and released on a weekly basis. At times checks may be processed earlier or later, due to holidays or unforeseen events. The Accounts Payable Check Run Schedule (Exhibit 5-01) lists the due dates and release dates for the fiscal year. Please note that this schedule is subject to change. Due Dates All Check Requests, Employee Advance Reimbursements, Non-Employee Reimbursements, (including supporting documentation) and Invoices, must be approved/received in TEAMS (see Section 15: TEAMS) by the appropriate approvers by 5:00 P.M. on the last business day of each week., to be included in the next check run (reference the Accounts Payable Check Run Schedule). Requests received after this time will not be processed until the following week s check run. Supporting Documentations and Payment Types Check Request The purpose of a Check Request is to obtain payment for items that do not require receiving, but payment is needed at the time of service. It should not be used in lieu of a purchase order for placing orders. Examples of when to use a Check Request include/but are not limited to: Fieldtrips use when a vendor requires payment upon arrival and not after an event Membership Registration when payment is needed before a conference and/or the vendor does not accept a purchase order Scholarship payments Clinicians Contracted Workers Athletic Official Timesheets Security Timesheets Hotel Request College Tutor Timesheets Supporting documentation required for a Check Request include, but not limited to field trip agreement, invoice, registration form, and timesheets. Failure to attach proper documentation can cause delay in payment or denial of the Check Request. Multiple invoices can be entered on one Check Request, but they each have to be entered as a separate invoice. If only a registration/membership form is used, the name of the person attending is the invoice number, example: J Doe 06/28/17, but a separate invoice number must be used for each person. Failure to enter the invoice number correctly, will cause denial of the Check Request. (See Section 15: TEAMS Procedures for more information on entering a Check Request). Page 5-3

4 Employee Advance/Reimbursement Request District expenses that involve initial payment by an employee and qualify for reimbursement must be submitted using the Create Employee Advance/Reimbursement Request through TEAMS (see Section 15: TEAMS Procedures for more information). Prepayment of an expenditure by an employee should be used only in an emergency situation when no other method of purchasing is available. Grant funds are not allowed for Employee Advance/Reimbursement Request. Reimbursement will be denied if purchase is from non-approved vendors.(see Section 4: Purchasing/Vendors) The Employee Reimbursement Form (Exhibit 5-02) must be properly completed with the following: Signature Itemized receipts of purchase Proof of payment showing how payment was made Failure to attach proper documentation will cause delay in payment or denial of the Employee Advance/Reimbursement Request. Employees are required to use District purchasing procedures for the use of District funds. The reimbursement should be entered in TEAMS within sixty (60) days of the purchase date. Galena Park ISD has established a Procurement Card Program that is designed to be an efficient, cost-effective method of purchasing and paying for small dollar transactions (see Section 12: Procurement Card for more information). Non-Employee Advance/Reimbursement Request Non-Employee Advance/Reimbursement Requests are issued for any refunds for persons not employed by the district, including but not limited to, parents and students. These are submitted in TEAMS using Create Non- Employee Advance/Reimbursement Request. (See Section 15: TEAMS Procedures for more information) Supporting documentation required for this type of transaction vary depending on the type of reimbursement, examples are: legible district issued receipt, collection log and Charms receipt. Failure to attach proper documentation can cause delay in payment or denial of the Non-Employee Advance/Reimbursement Request. For most Non-Employee Advance/Reimbursement Request, the account code will be the revenue code in which the initial deposit was made. Outstanding Checks Checks not cashed by the expiration date (180 days from the date of issue) will be voided. A new check will be issued if the payee is located and requests a reissue. Otherwise, the funds will be distributed in accordance with the State of Texas Unclaimed Property Guidelines. Check Release Dates Checks are released on the last business day of each week, reference the Accounts Payable Check Run Schedule The Accounts Payable Department shall determine the date that vendors will be paid, employees should not make prior commitments to vendors regarding check disbursements. Page 5-4

5 Employee Reimbursements will be direct deposited weekly into the account set-up through Payroll, separate from the Payroll deposit. If direct deposit is not set-up, a check will be sent interoffice mail to the appropriate campus Vendor checks will be mailed Checks requested to be held for pick up are available on the Release Date after 2:00 p.m. Emergency Check Run If an emergency occurs and a check is needed before the next scheduled check run, contact the Accounts Payable Supervisor and we will do our best to accommodate the request. Check Signatures Check signatures on Accounts Payable checks consist of the following positions. Signatures are updated in TEAMS immediately following a change in the position. Superintendent Board of Trustees President Board of Trustees Secretary In-District Transactions Student Nutrition catering invoices, West Victory (NSSH) invoices, GPHS Culinary Department invoice, Summer School Payments (Homeless grant) See Section 3: Fiscal Management for more details. Scholarships Scholarships awarded to District graduating seniors for post-secondary education are intended to recognize and reward the District s students for exhibiting model citizenship, academic achievement, and additional criteria specified by the scholarships, if applicable. Donations to fund these scholarships are received from various District vendors or awarded by student activity groups or booster clubs. A Scholarship Payment Request Form (Exhibit 5-03), must be properly completed with Organization name, Organization Sponsor Approval and budget manager approval and submitted as a Check Request in TEAMS. Supporting documentation for disbursement of funds shall include an invoice (tuition/fee bill) from the college or university the scholarship recipient will be attending showing the recipient s name on it. Failure to attach proper documentation can cause delay in payment or denial of the Check Request. If the scholarships are being awarded by a student group, a signed copy of club minutes from the meeting where the scholarships were awarded by the membership must be submitted. Page 5-5

6 Timely Payment Per the Texas Government Code, Section , payment due on a contract owed by the District is due to be paid within forty-five (45) days from the later of the following, due to our governing body (Board of Trustees) only meeting once per month: The date the District receives the goods under the contract; The date the performance of the service under the contract is completed; or The date the District receives an invoice for the goods or services. The goal of the Accounts Payable Department is to pay all invoices within thirty (30) days to avoid penalty and interest charges, barring any issues or problems. All invoices should be submitted to the Accounts Payable Department on a timely basis for payment. Payments will be made earlier, when feasible, to take any early payment discounts available. References to Additional Information Texas Government Code, Section Page 5-6

7 Exhibits Exhibit 5-01: Accounts Payable Check Run Schedule Page 5-7

8 Exhibit 5-02: Employee Reimbursement Form Page 5-8

9 Exhibit 5-03: Scholarship Payment Request Form Page 5-9