Quarterly PayablesTravel

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Quarterly Payables/Travel

• WELCOME
• 06/12/2007 Tri Schodorf

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AGENDA

• WEBSITE
• PAYABLES POLICIES
• CONTACTS
• TRAVEL POLICIES
• CONTACTS

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WEBSITE

• http//oregonstate.edu/fa/businessaffairs/accounts
  payable/
• http//oregonstate.edu/fa/businessaffairs/travel/

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PAYABLES

• QUICK REFERENCE FOR PURCHASES REIMBURSEMENTS
• DIRECT LINKS
• BANNER ACCOUNT CODE WITH DESCRIPTION
• Downloadable Forms
• OSCAR.OREGONSTATE.EDU

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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

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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

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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.

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PAYABLES-POLICIES

• APPROVAL SIGNATURE
• Certify that expenditures meet applicable law,
  regulations, policy/procedure requirements
• ACTUAL SIGNATURE - NO STAMP
• FIS 406-03 Signature

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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

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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

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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

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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)

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PAYABLES-POLICIES

• FUNDING SOURCES
• General Funds
• Workshops/Conference funds
• Grant / Contract funds
• Gift funds
• Foundation

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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.

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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

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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

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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

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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.

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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

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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

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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

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PAYABLES-POLICIES

• PROCUREMENT CARDS
• Internet Purchases
• Supplies
• Conference Registration
• Publication and reprints
• Some services
• Restricted items

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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

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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

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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

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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

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PAYABLES-POLICIES

• CASH OUTS
• Departments issue to students and volunteers who
  present the form at Cashiers Office and receive
  cash payment. Attach receipts.
• Payables record JV to clear out cash payment and
  post expense to index.
• Handling of unallowed expenses

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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

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PAYABLES-POLICIES

• QUESTIONS

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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

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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

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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

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TRAVEL - POLICIES

• TRAVEL ADVANCE
• Items cant 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

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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

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TRAVEL - POLICIES

• AIR TRANSPORTATION
• Most economical, direct route that meet
  travelers 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

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TRAVEL - POLICIES

• AIR TRANSPORTATION (cont)
• On campus Use Contracted Travel Agencies
  Azumano and Teels
• Traveler makes reservation with either Azumano or
  Teels, giving an index
• Travel agency contact department Airfare
  Authorizer to confirm index
• Payment is made monthly and expense post to
  department with index provided

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TRAVEL - POLICIES

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

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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
  Teels or Azumano showing most economical direct
  route is required.

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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

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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.

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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 _at_1.07 per mile

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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

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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

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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.

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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_at_oregonstate.edu
• Departments may authorize guests to rent a car,
  must purchase CDW/LDW. The guest will be
  reimbursed

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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

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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

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TRAVEL - POLICIES

• Other Ground transport
• Airport Shuttles
• Chartered buses (team travel)
• Taxis
• Ferris
• Mass Transit
• Airport buses
• Receipts

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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

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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

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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

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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

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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

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TRAVEL - POLICIES

• PASSPORT VISA
• Reimbursement allowed if required for
  international trip
• Immunization shots required for foreign travel
  also allowed.
• Need receipts

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TRAVEL - POLICIES

• TRAVEL PAID BY OUSIDE SOURCE
• Reimbursement paid to OSU
• Deposit payment as reduction of expenses,
  documenting travelers 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.

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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

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TRAVEL - POLICIES

• Signature
• Claimant must sign the reimbursement request
  form, faxed is acceptable, provided that original
  will follow.
• Approval signature must be from claimants
  supervisor. Approval authority may be delegated,
  but subordinate cannot approve supervisors
  travel claim

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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

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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

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TRAVEL - POLICIES

• QUESTIONS