Presentation on theme: "Introduction to Accounts Payable Andre Simmons, Assistant Manager Accounts Payable."— Presentation transcript:
Introduction to Accounts Payable Andre Simmons, Assistant Manager Accounts Payable
Role of Accounts Payable Accounts Payable is responsible for examining all accounts, claims, and demands against the University of Georgia, and for making payment of all the Universitys legally incurred obligations for materials and services other than payrolls. No payments are to be made unless there is money in the Treasury legally allocated for such payments, and until the Accounts Payable Department has been presented with supporting documents and invoices which have been reviewed and found to be correct.
Regulating Entities Federal Internal Revenue Service (1099 reporting, TIN matching/B- Notices, Accountable Plan, Employee/Independent Contractor relationships) US Treasury Department (OFAC)- maintains a Specially Designated Nationals List that we must review Sarbanes-Oxley-Requires certification and attestation of a public companys internal controls. State Board of Regents (Delegates Procurement function) State Accounting Office Department of Revenue (Escheatment of Unclaimed Property)
International Tax Coordinator, Susan Caldwell UGA must comply with Federal tax and immigration regulations when processing payments to foreign nationals. Phone: (706) 583-8193 Fax: (706) 542-6779 Email: firstname.lastname@example.org@uga.edu Website: www.busfin.uga.edu/payroll/itc/index.html
Fiscal Year 2013 Accounts Payable disbursed $665,843,929 in expenditures. AP paid 264,230 invoices AP issued 124,364 checks Initiated 996 wires Processed 652 ACH transfers
Travel & Encumbrances Elena Williams, Supervisor Administrative Functions Printing Checks Daily Approving & Encumbering Travel Authorizations Vendor Creations in the Unified Vendor Database Review and assign appropriate object codes to UGAMart requisitions and check requests Account number changes (note: if changing to a restricted account, get C&G approval prior to contacting AP)
Vendor Creation/Additions/Revisions Accounts Payable and Procurement now function from one unified vendor database. Vendor creation requires verification in the IRS TIN Matching Program and clearance from the list of blocked payees maintained by the Office of Foreign Assets Control before the vendor will be available for use. Vendors now have the option to register online at: http://vendors.uga.edu Original Vendor Profile form can still be submitted: http://www.busfin.uga.edu/forms/vendor_profile.pdf http://www.busfin.uga.edu/forms/vendor_profile.pdf
Purchase Requisitions and Check Requests Two vehicles for procuring goods flow through Travel & Encumbrances. – Purchase Requisitions: Items that have to be procured through the Procurement Office. – Check Requests: Charge commitments
Purchase Requisitions Purchase requisitions come to Travel & Encumbrances for 2 things: – Review object code assigned by department and modify if needed. – Review free balance in account to verify funding exists to support the purchase. Account/Budget Check messages and warnings appear under the history tab in UGAMart. Requisitions will not be approved if funding does not exist.
Purchase Requisitions Pre-encumbrances or commitments are only established if the requisition can be readily identifiable as construction or is for a purchase greater than $50,000. These purchase types often require a lengthy bid process. On status reports, these commitments are identifiable by reference numbers that start with PM.
Purchase Requisitions If no criteria exists to create a commitment, the purchase requisition flows to Procurement once approved by Travel & Encumbrances. If the funding source is a restricted account and one of the object codes that Contracts & Grants needs to approve before a purchase order is created, the requisition flows to C&G prior to Procurement.
Purchase Requisitions After Procurement processes the requisition, a purchase order number will be generated. This purchase order number will begin with E and the funds for the purchase order will be obligated or encumbered. An encumbrance sets the money for that order aside from your account free balance. The money is held until the goods/services are received and payment is issued. On your status report, these obligations will show under the encumbrance section and will begin with a PE.
Life Cycle of a Purchase Order Payment Purchase requisition is initiated in UGAMart Purchase requisition flows along the approval path established for department Travel & Encumbrances Contracts & Grants Review (only certain object codes) PO Issued Procurement Review/Action Funds are encumbered in Financial Accounting System AP receives invoice & enters in UGAMart UGAMart checks for match Payment flows into Batch Entry Matching Exceptions (no two or three- way match, quantities/amounts outside of tolerances).
Liability The money obligated for a purchase order will remain encumbered until a payment is processed for the order or until action is taken by Procurement to relieve the encumbrance. If the end of the fiscal year comes and money is still encumbered for a purchase order on a state account, the money will roll into Liability. When a PO is transferred into the liability account, a JV will appear on your final fiscal year end account status report. Once that JV is completed, this encumbrance will no longer show on your status report. That does not mean the encumbrance has been paid.
Object Codes Object codes are how we classify expenditures at UGA. Object codes allow us to report taxable payments to the IRS. Object codes allow us to report travel expenditures on the continuous audit for the State. Object codes allow UGA to query spending information for open records requests and inquiries from the Board of Regents and other various entities.
Common Object Codes for Purchase Requisitions 71400-Cleaning items, food, educational items, single book (not part of a set) 71410-General Office Supplies: Toner, Pens, Copy Paper, File Folders 71430-Laboratory/Research Supplies & Materials: Beakers, test tubes, chemicals, medical/hospital supplies like gloves 71500-Maintenance 74300-Non-Inventoried Equipment with costs $100- $2999.99: Furniture, file cabinets 74306-Computer & Peripherals with costs $100- $499.99: Monitors, computers
More common object codes for Purchase Requisitions 74328-Computer and Computer Peripherals with costs $500.00-$4,999.99 74308-Equipment with costs of $3000- $4,999.99: Furniture, freezers 74318-Electronic audio/visual equipment and photographic apparatus costing $500.00- $4,999.99
More common object codes for Purchase Requisitions 84320-Equipment purchases for items over $5000.00 84326-Computer and computer peripherals with a cost of more than $5000.00 (servers, etc)
Check Request The second vehicle that comes through Travel & Encumbrances for object coding is the check request. Check requests are normally generated to cover an expenditure that was established on a charge basis with the vendor. Encumbrances are not generated from check request expenditures. Procurement also reviews all CRs over $10,000.00 and all payments to individuals that include reimbursement for an item over $99.99 (travel excluded). Typically, items with a value of $100 should be procured via a purchase request.
Life Cycle of a Check Request Payment Campus user initiates check request in eCheck system Check request flows along approval path established for account or dept Contracts & Grants Travel & Encumbrances Individuals Instate Travel Out-of- State Travel Petty Cash & Registrations Vendors A-L Vendors M-Z Payments to Individuals Payments to Companies Procurement Batch Entry International Tax Coordinator Review Restricted accounts Foreign Payee CR > $10,000 Item > $99.99
Common Check Request Object Codes 71430-Laboratory/Research Supplies 71500-Repairs 72712-Conference & Workshop expenses (expenditures in connection with holding a conference/workshop.) Examples would be room rental, audio visual charges 72714-Guest/Visitor travel: Travel for individuals not employed by UGA or receiving a fee for services rendered associated with the trip. Examples include prospective employee travel, speaker travel expenses when the speaker is not receiving a fee/payment.
Common Check Request Object Codes 72722-Dues & Memberships. Requests for payment should be accompanied by a letter of justification approved by the Department Head/Director and the cognizant Dean or Vice President or Senior Vice President. 72723-Subscriptions 72725-Registration Fees 72732-Freight or Express Shipments: All payments to UPS and FedEx
Common Check Request Object Codes 72752-Tests & Analysis 72760-Other Services: Examples include photographer, musician, proofreader, catering services. These can be individuals or companies. 72763-Research Participant 74200-Printing: Bel-Jean, FedEx Kinkos 74201-Advertising 74203-Advertising-Job Postings
Common Check Request Object Codes 75210-Reimbursable expenses for non- employees that did receive a fee for professional services (architect, electrician, doctor,etc) associated with their trip. Examples would be lodging and meal expenses for a guest speaker that received $500 for giving a lecture. His meal and lodging expense would be coded 75210. 75215-Mileage reimbursement for non- employees that received a fee for services rendered.
Common Check Request Object Codes 76910-Internet Service & Pager Service 76930-Land Lines, Long Distance Charges, Two way radios 76932-Cellular charges
Check Request Batches from Batch Entry Purchase Order Payments from Batch Entry Batch Jobs Process Check File Produced (combining same vendor remit to addresses) AP prints checks Check Writing Process
Purchase Order Payment Section Hall Gibson, Supervisor Once a purchase requisition is processed by Procurement and a purchase order is created and encumbered, the next phase will be payment to the vendor once the goods/services have been received. PO Payment Section Responsibilities: Match/Review/Approve invoices for payment within UGAMart. Review outstanding encumbrances and initiate inquiries to determine if purchase order should remain open or be closed.
When to Create a Receipt If your purchase order is set up to be delivered to Central Receiving, you DO NOT have to complete a receiving report. If your purchase order is set up to be delivered direct to your department, you will need to create a receiving report before payment can be processed. Do not create a receipt until you receive the items.
How to Create a Receiving Report in UGAMart Demo http://www.busfin.uga.edu/ugamart/U GAmart%20guide%20to%20Receiving_F inal%20Feb%202012.htm
Comments The comment feature is essential in UGAMart. This feature allows all communication to be documented and it is effective for correspondence when utilized correctly. Comments feature can be utilized to send Accounts Payable copies of invoices that have been received by the end user department (sometimes invoices are included with shipments). Comments feature can be utilized to correspond about PO balances, revisions needed,etc.
Comments When using the comment feature, you have to indicate a recipient. You have the ability to assign multiple recipients to your message.
How to Add Comments in UGAMart Demo
Who handles which vendors? A-E: Carol Kainz (email@example.com) F-M: Kendra Hull (firstname.lastname@example.org) N-S: Jing He (email@example.com) T-Z, Ikon/Ricoh, Sharp, Docuteam, Staples: Kathleen Green (firstname.lastname@example.org) Airgas, Bio-Rad, Dell, Sigma-Aldrich: Marilyn Smith (email@example.com)
Check Request Processing Section Patricia Sims, Supervisor Review/Audit check requests payable to individuals, research participants, travelers, petty cash custodians, and companies. Verifies correct approvals obtained, proper invoices and other documents are attached. Handles canceling and reissuing checks. Processes ACH and Wire Transfers
Payments to Individuals
SSN Removal Effective January 2013, the eCheck/eTravel System no longer uses social security numbers. Rather than using SSNs as identifiers, each record is identified by a unique vendor number (VN) maintained within the Unified Vendor Database. VNs will only be used within procurement and payables processes.
Types of Payments to Individuals: Refunds Refunds for money paid into a revenue account. Example would be a non-employee that paid for a registration to a conference that UGA was hosting. If the attendee had to cancel and we needed to refund their registration money, this would be a refund. Refund object codes should begin with 4. There is no supporting documentation required to accompany the check request. Adequate description of the expense should be detailed in the description section of the check request.
Types of Payments to Individuals: Cash Reimbursements To reimburse an individual for a purchase made on behalf of the University. Receipts are required to document the expense and any purchase for an item over $99.99 requires Procurement review and approval. An example would be an employee that purchases ziploc bags to be used in a research lab. AP would require a check request with the receipt from where the ziplocs were purchased as supporting documentation. Adequate description of the charge should be detailed in the description section of the check request.
Types of Payments to Individuals: Entertainment Charges On occasion, an employee will pay for university related entertainment charges/meals (activities that support the underlying University purpose such as promoting good will, donor cultivation, etc.) and seek reimbursement. Alcohol cannot be purchased using a University account. These check requests for reimbursement should be accompanied by a completed University Related Business Entertainment Form and an itemized receipt. Utilize the Food Reference Chart on Ask UGA to determine appropriate funding sources. Object code should be 71401.
Types of Payments to Individuals: Honoraria Payments A honoraria is a payment to a non-employee in recognition of acts, awards, or fees and/or expenses for services rendered to the university. Examples include guest lecturers, consultants (for agreements under $10,000), and reimbursable travel expenses Honoraria form must contain original signature of recipient if there is not an invoice to accompany the request. Date of service(s), current address, and social security number must be included on the form.
Types of Payments to Individuals: Research Participants Classified into two groups. Payments $100 and under and payments over $100. Payments $100 or under do not require collection of the individuals social security number. Payments over $100 do require the participants social to be collected and provided to Accounts Payable. Research Participant Payment forms should accompany the check request. – Payments $100 and under: http://www.busfin.uga.edu/forms/Research_Participant_Receipt_under.pdf http://www.busfin.uga.edu/forms/Research_Participant_Receipt_under.pdf – Payments over $100: http://www.busfin.uga.edu/forms/Research_Participant_Receipt_over.pdf http://www.busfin.uga.edu/forms/Research_Participant_Receipt_over.pdf Research Participant Incentive Payment Procedure: http://www.policies.uga.edu/FA/nodes/view/866 http://www.policies.uga.edu/FA/nodes/view/866 Research participant payments should utilize the object code 72763 regardless of dollar value.
Payments to Companies
Vendor Payments Original invoices should accompany check requests to support the expenditure. Invoices should be readable. UGA will remit payment to the companys legal business name.
Travel Policy Changes to the UGA travel policy become effective July 1, 2013. Travel policy must be adhered to by both employees AND non-employees (this is part of our accountable plan that keeps travel non-taxable) Policy is located at: http://www.policies.uga.edu/FA/nodes/view/1301/Em ployee-Travel-Effective-July-1-2013 http://www.policies.uga.edu/FA/nodes/view/1301/Em ployee-Travel-Effective-July-1-2013 Expenses must be filed for reimbursement within 45 days from the conclusion of the trip or they are subject to becoming taxable income.
Who governs Travel? State Accounting Office and the Office of Planning and Budget are responsible for establishing the Statewide Travel Regulations. This responsibility was assigned to these organizations through House Bill 293, which was passed into law during the 2005 legislative session.
Instate or Out-Of-State Travel? Travel more than 50 miles from the state line of Georgia is considered out-of-state travel and requires a travel authorization (travel authority) to be submitted to the Travel & Encumbrances office prior to the trip taking place. International travel requires the approval of the Office of International Education additionally. Programming has been established in the electronic check request system to obtain these approvals.
Travel Authorities Travel authorizations are required for out-of-state travel. This authorization provides the University with documentation that this is a pre-approved business trip. The TA also allows funding to be obligated (or encumbered) and set aside from an account so the traveler will have funding to cover his/her reimbursable expense. On a status report, travel encumbrances for employees will start with a T followed by 7 numeric digits.
Travel Authorities Travel authorities can also be submitted for non- employees but only for the amount of airfare that is being direct billed to UGA by one of UGAs preferred travel agencies. All other non- employee expenses must be handled through the reimbursement process via honoraria. On a status report, travel encumbrances for non- employees will start with a H followed by 7 numeric digits.
Instate Travel for Employees Object code 64100-All travel expenses except for mileage. Object code 64150-Mileage only! No parking, etc. Mileage should be entered as a second line on the account breakdown page in the e check system. Departure and return times must be documented on the travel expense statement! This verifies the length of the trip for meal eligibility.
Instate meal per diems Instate meal per diems remain at $28/day (non- high cost areas) and $36/day (high cost areas). For non-overnight trips, travelers will receive 100% of the allowable per diem if the travel is more than 50 miles from home and headquarters and the traveler is on travel status for more than 12 hours. For overnight trips within Georgia, travelers will receive 75% of the allowable per diem on the day of departure and day of return.
Examples UGA employee leaves Athens at 8:15 and travels to Dahlonega, GA for work. The employee returns to the Athens campus at 4:30 the same day. Employee is not eligible to be paid a per diem since he/she was not traveling 12 or more hours. UGA employee leaves Athens at 10:00am and travels to Hinesville, GA. Employee returns home the same day at 10:45pm. The employee is eligible to be reimbursed for the full $28 meal per diem (traveled 50+ miles and gone for 12+ hours).
High Cost Areas in Georgia Chatham, Cobb, DeKalb, Fulton, Glynn, and Richmond Counties. The daily per diem rate for high cost areas in Georgia is $36. If there is no overnight lodging associated with the trip but the traveler is on travel status for more than 12 hours, the traveler is eligible for the full $36 per diem. If overnight lodging is involved, the traveler is only eligible for 75% ($27) of the per diem on day of departure and day of return.
Meal Expenses Associated with Travel Outside of Georgia-EFFECTIVE 7/1/13 Employees traveling outside of Georgia may receive meal per diem amounts up to the federal per diem rates EXCLUDING the incidental expenses amount. GSA site for per diems is: http://www.gsa.gov/portal/category/21287 http://www.gsa.gov/portal/category/21287 Employees traveling overnight are generally eligible for per diem amounts designed to cover all days on travel status other than the day of departure and day of return. Employees are only eligible for 75% of the allowable per diem on the day of departure and day of return. The 75% amount can be located by viewing the meals and incidental expenses breakdown on the GSA site.
Example Employee leaves from Athens on a Saturday. She flies from Atlanta to Boston, MA. The traveler is in Boston on Sunday, Monday, and Tuesday and returns to Athens on Wednesday. Traveler should be reimbursed a meal per diem of $297. The meals and incidental expenses daily rate for Boston is $71. The incidental expenses rate of $5 must be deducted, leaving the meals total at $66. The traveler is eligible for $66 on Sunday, Monday, and Tuesday. Saturday and Wednesday, the traveler is eligible for 75% of the allowable rate. This would equate to $49.50. Total is computed $49.50 + $66 + $66 + $66 + $49.50= $297.
Lodging Employees who travel more than 50 miles from their home/office/residence/and headquarters may be reimbursed for lodging expenses associated with overnight travel. All lodging claims must be documented by receipts and must be at a business that offers lodging to the general public. Any lodging expense that exceeds GSA rates by more than 25% should be explained and justified on the travel expense statement. GSA Per Diem Rates: http://www.gsa.gov/portal/category/21287 http://www.gsa.gov/portal/category/21287
Foreign Travel Foreign travel per diem rates have also been established and can be viewed at: http://aoprals.state.gov/content.asp?content_id=1 84&menu_id=78 http://aoprals.state.gov/content.asp?content_id=1 84&menu_id=78 NOTE: Incidental expenses are to be included for international travel. The incidental expnese allowance should be documented on the travel expense statement under the column titled Incidental Expenses International Travel Only
Taxes Associated with Lodging Should not be charged county, municipal, or occupancy tax on lodging in Georgia. Employees are required to submit a copy of the hotel/motel tax exemption form when they register at a hotel. It is located at: http://www.busfin.uga.edu/forms/excise_exempt.pdf. http://www.busfin.uga.edu/forms/excise_exempt.pdf Employees are required to pay state/local sales and use taxes. If lodging charges are direct billed to UGA, there should be no taxes charged.
Mileage Reimbursements When it is determined that a personal motor vehicle is the most advantageous form of travel, the employee will be reimbursed for business miles at $.565 per mile. If a government owned vehicle or a rental vehicle is determined to be the most advantageous mode of travel, but a personal motor vehicle is used, the employee will be reimbursed at $.24 per mile. Actual odometer readings are not reported on the travel expense statement. To calculate mileage, travelers can use MapQuest, Google Maps, GPS devices, or personal odometer readings, whichever is most appropriate for the circumstances.
Business Miles Traveled Employees may be reimbursed for the mileage incurred from the point of departure to the travel destination. If an employee departs from headquarters, mileage is calculated from headquarters to the destination point. If the employee departs from his/her residence, mileage is calculated from the residence to the destination point, with a reduction for normal one-way commute miles. The same rules apply for the return trip.
Exceptions to Deducting Normal Commute Miles The initial point of departure is on the weekend or a holiday. If an employee does not regularly travel to an office outside of their residence, the requirement to deduct normal commute miles does not apply.
Business Miles Traveled Employees may also be reimbursed for business miles traveled as follows: – Miles traveled to pick up additional passengers – Miles traveled to obtain meals for which employee is eligible for reimbursement. – Miles traveled to multiple work sites
Examples of Business Miles Traveled Ex. 1: Employee resides in Duluth, works in Athens. Normal commute mileage is 60 miles roundtrip. The employee leaves in the morning from her house to go to a meeting in Gwinnett and returns to her residence after the meeting. Total distance traveled is 30 miles. Since the employee would normally travel 60 miles in her daily commute, the State does not reimburse her for mileage since her business traveled miles are less than her normal commute miles.
Examples cont. Ex. 2. Employee drives from home in Jefferson to his UGA office. At 10:00 am, he leaves campus and drives to a meeting at Georgia Tech. After the meeting concludes at Tech, he returns to his residence. The trip between Jefferson and UGA is personal commuting and not reimbursed. The travel from UGA to Tech and the return trip to the residence is reimbursed, less the amount equal to the normal one way commute miles (What he normally would have traveled from UGA to Jefferson for his return trip home.)
Air Transportation Airfare can be direct billed to UGA using one of UGAs authorized travel agencies. In general, it is the State policy that state officials or employees traveling by commercial air carrier travel in the most cost-effective manner and utilize the lowest possible coach fares. Employees will not be reimbursed for the portion of non-coach (first class, business class, etc) airfare that exceeds the cost of the lowest, available airfare on the same flight unless: – No other space on the needed flight – Licensed medical practitioner certifies that because of a persons mental or physical condition specific air travel arrangements are required – Commissioner of Public Safety certifies that specific air travel arrangements are necessary for security reason.
Fly America Act Requires that when traveling on federal funds, international flights should be US flag carriers when available. The Fly America Act is available at http://www.tvlon.com/resources/FlyAct.htmlhttp://www.tvlon.com/resources/FlyAct.html Compliance with the Fly America Act is satisfied when the US flag carriers designator code is present in the area next to the flight numbers on the airline ticket, boarding pass, or on the e-ticket. What does this mean to you? If you are traveling internationally on federal funds, you must ensure your flight is scheduled on a US flag carrier or on a foreign air carrier that code shares with a US flag air carrier. More info on our travel site: http://www.busfin.uga.edu/accounts_payable/fly_america.html
Upgrades to Non-Coach Travel Employees may use frequent flyer miles or similar programs to upgrade to non-coach travel. Nothing in our policy precludes an employee from personally paying for an upgrade to non- coach travel. Travelers can upgrade to business class for international flights that exceed 10 hours in duration. Pre-trip approval for the additional expense is required. This does not include any time spent in between flights during a connection.
Rental of Motor Vehicles For airport (instate & inter-state) rentals: Mandatory contract with Hertz. Regular instate travel: Mandatory contract is with co- suppliers, Hertz and Enterprise. Travelers can use either vendor. Employees traveling on State business in a rented motor vehicle are covered by the States liability policy; therefore, liability coverage should be declined when renting a motor vehicle. Loss Damage Waiver/Collision Damage Waiver insurance is included in the statewide contract at no additional cost.
Unallowable Expenses Laundry Services (when trip is under 7 days) Tipping for maid services Valet services when self parking is available Theater Entertainment Alcoholic Beverages Bank charges for domestic ATM withdrawls.
Required Documentation Employees should submit their requests for reimbursement of travel expenses via a signed and approved travel expense form at https://emer.uosp.uga.edu/accounts_payable/tra vel_expense_login.cfm https://emer.uosp.uga.edu/accounts_payable/tra vel_expense_login.cfm Travel expense form and required receipts should be attached to an electronic check request. For out of state travel, make sure to reference the travel authorization in the appropriate field on the e check request.
Required Receipts Meals purchased in lieu of those provided at conference/training (does not apply to normal per diem allowances-only when at a conference and a meal is provided and the traveler does not participate but goes somewhere else to purchase a meal.) Lodging Airfare Automobile Rental Gas for Auto Rental Supplies Registration Fees Laundry Services (when trip exceeds 7 days) Visa/Passport Fees (HAVE TO BE PROCESSED REFERENCING A VALID TRAVEL AUTHORITY NUMBER) Travel reimbursement requests should be filed within 45 days from conclusion of the trip. Reimbursement requests over 45 days can be classified as taxable income.
VAT Taxes Value Added Tax (VAT) is a national sales tax that is levied by many countries around the world. Most business/official related expenses including travel expenses, do qualify for VAT refund. UGA uses Universal VAT Services to recover allowable Value Added Tax commonly charged on expenses associated with traveling abroad. Original invoices are required to be submitted to Universal VAT Services for VAT reclamation.
VAT Taxes Continued Departments should print the VAT cover sheet at http://www.busfin.uga.edu/accounts_payable/va t_coversheet.pdf for directions on submitting invoices to UVS. http://www.busfin.uga.edu/accounts_payable/va t_coversheet.pdf Possibilities: Travel receipts, invoices for travel that are being wired, p-card travel expenses. More info on the UGA Travel Site: http://www.busfin.uga.edu/accounts_payable/va ttax.html
Travel Website http://www.busfin.uga.edu/accounts_payable /travel.html http://www.busfin.uga.edu/accounts_payable /travel.html Travel website has info on parking options for ATL airport Pocket guide for employee travel: http://www.busfin.uga.edu/accounts_payable /Pocket_Travel_Guide.pdf http://www.busfin.uga.edu/accounts_payable /Pocket_Travel_Guide.pdf
Group travel exists when a third party is being paid for travel expenses of an EMPLOYEE on official UGA business. The documentation required to process group travel provides the Accounts Payable and Accounting departments with the necessary information to complete the reporting requirements of the State. Non-employees should not be handled as group travel. Reference Chart of Required Documentation: http://www.busfin.uga.edu/accounts_payable/group_t ravel.pdf
More Group Travel Master travel expense statement no longer required. REQUIREMENTS: Check request, Invoice, Direct Billing Authorization Form (if paying a 3 rd party vendor), Completion of the Travel Distribution section of the eCheck system when travel is for UGA employee(s).
Are we done yet? A few more things!
Food Purchases Reference Chart for Food Purchases: http://www.busfin.uga.edu/accounts_payable/Fo od_Entertainment.pdf http://www.busfin.uga.edu/accounts_payable/Fo od_Entertainment.pdf Policy for Purchasing Food and Business Related Entertainment: http://askuga.uga.edu/default.asp?id=1691&Lan g=1&SID= http://askuga.uga.edu/default.asp?id=1691&Lan g=1&SID Reference chart documents what funding sources should be utilized for each purchase. If you are purchasing food, make sure it fits into one of these categories!
Wire Transfers For International Payments Only – Bank name & address – Account number – Account name – Swift code or ABA# – Type of currency (foreign or US Dollars)
Employee/Independent Contractor The IRS dictates that if an individual is performing work for UGA that is defined as an employee/employer relationship, UGA must pay that person through Payroll and withhold the proper taxes. Decision Tree: http://www.busfin.uga.edu/forms/Emp_Indep_Contrac tor.pdf http://www.busfin.uga.edu/forms/Emp_Indep_Contrac tor.pdf Call Payroll or Accounts Payable if you need assistance with making the decision. If the individual has been employed at UGA before, more than likely, they will have to be paid through Payroll!
Relocation Expenses These expenses have the potential for negative press if proper policy & procedure is not adhered to. For questions about relocation, contact Mark Kent (firstname.lastname@example.org) in Accounts Payablemkent@uga.edu
Contact Us! AP Website: http://www.busfin.uga.edu/accounts_payable / (Contains Online Demos section) http://www.busfin.uga.edu/accounts_payable / Contact list of who does what: http://www.busfin.uga.edu/accounts_payable /apstaff.htm http://www.busfin.uga.edu/accounts_payable /apstaff.htm Accounts Payable Office: – Phone: 706-542-2786