1. 1 Pre-Audit Requisition Auditing Receive Requisitions from Dean’s Office Begin OK? Verify Class Code is Appropriate for Item Verify Description Is Complete Verify Accompanying Documentation Verify Both Dept. & Dean’s Approvals Verify Req. Is for UW Business Approve Requisitions Return to Dean’s Office Fund 133 Class Codes 4Ks, 2Ks, 3221, 3227 & 3228? Route to RSP RSP Reviews & Approves Class Code 4Ks? Property Control Verifies Req. Property Control Returns Req. Postage Req. Confirming Req w/ Invoice Attached (<$5,000) Other Requisitions. Create VO in VPAM Route Reqs. To Purchasing Return to Procurement Main Process No Yes No Yes No Reference Original Equipment PO # and Property Control # if Purchase is a Component of Capital Equipment. Editing & Check Printing Verify VO Entry OK? Correct in VPAM Distribute Checks End No Yes System Generates Voucher, Remittance Copy, Prelist in CARDS Route 4Ks & 2Ks to Purchasing Issue Other Reqs. Under RSP Negotiated Contracts End

2. 2 Pre-Audit Emergency Transaction Processing Dept. Prepares ET Request & Documentation Begin PO Required ? Dean’s Office Approves Dean’s Office Enters Req. in EPRQ Dean’s Office Delivers Req. to Purchasing by 10am Purchasing Date & Time Stamps the Req. Pre-Audit Picks up Req. from Purchasing Requisition Auditing Route to Purchasing by 11am Purchasing Creates PO Route to AP Auditor Invoice Auditing Route to Cash Management Cash Management Issues Check From Cont. Fund Any approval by RSP is routed by fax. Checks for Pick Up ? Deliver Check to Purchasing Front Counter by 3pm Mail Checks End Yes No Yes No Cash w/ Order? Purchasing Mails PO or Calls for Pickup Yes No

3. 3 Pre-Audit Direct Charge Processes This process applies to direct charges for: Utilities Freight (except FedEx) Gas credit card Newspapers Subscriptions Travel agency invoices Memberships & Registrations DOA general service billing. Dept. Receives Invoice from Vendor Begin Dept. Code Funding Source on Invoice Dept. & Dean’s Offices Approve Invoice Dean’s Office Route Invoice to Pre-Audit Pre-Audit Receives Invoice from Vendor Identify Which Dept. Made the Purchase Call Dept. to Get Funding Source & Approval Copy Invoice to Dept. Pre-Audit Verify the Amount Is Correct Editing & Check Printing Verify VO Entry OK? Correct in VPAM Distribute Checks No Yes System Generates Voucher, Remittance Copy, Prelist in CARDS End Create VO in VPAM Verify Funding Code Is Correct Check Appropriateness of Purchase Verify Purpose of Business Verify Type of Travel Expense Fund 133 Class Codes 2000s? Route to RSP RSP Reviews & Approves Yes No

4. 4 Pre-Audit Direct Charge Processes for FedEx Bills Begin Receive Bills from FedEx Check INQM or UNAM for Dept. Contact Name Funding Coded on the bill ? Get Funding Source from Dept. Contact Person Code Funding on the Bill Batch Bills (100/Batch) Calculate Batch Totals Create VO in VPAM from Contingent Fund Copy Bills Once a Week Highlight Funding Source on the Bills Create Transfer Worksheet in Excel w/ Dept. Funding Source Codes Keyers Enter Transfers in VPAM To replenish contingent fund. Contingent Fund Check to Vendor Route Invoice Copy to Dept. Yes No End Normally a week later.

5. 5 Pre-Audit Payments to Individuals Report (PIR) Begin Individual or Dept. Prepares PIR Form Fund 133? Dept. Approves PIR Form Dean’s Office Approves PIR Form This process applies to payments to individuals for: Scholarships Travel expense Research subjects Speakers & other service providers. Dean’s Office Routes to Pre-Audit Pre-Audit Routes to RSP RSP Approves & Returns to Pre- Audit Verify Dept. & Dean’s Approvals Verify Name & Address Verify If Payee a US Legal Resident Foreign Payee or US Resident W/O SSN? Calculate Tax Withholding (Based on Treaty for Foreigners) Calculate Net Pay Complete PIR Form w/ Tax W/H Data Complete Tax Calculation Sheet If It’s Missing Match Class Code w/ Payment Purpose Verify Other Data OK? Contact Dept. & Correct PIR Form Missing Signature ? Return PIR Form to Dept. Key to VPAM Editing & Check Printing Distribute Checks End Begin Class Code determines following additional data needed: Home address for 1099 reporting SSN for tax reporting Visa information Copies of receipts If UW employee, whether payment should be made via payroll, etc. Yes No Yes No Taxable Payment Based on Class Code? Yes No Yes No

6. 6 Pre-Audit Travel Expense Report (TER) Begin Individual or Dept. Prepares TER Form Fund 133? Dept. Approves TER Form Dean’s Office Approves TER Form Dean’s Office Routes to Pre-Audit Pre-Audit Routes to RSP Yes RSP Approves & Returns to Pre- Audit Verify Name & Address Verify Funding Code Verify Nature of UW Business Verify Reported Amounts & Dates Match w/ Receipts Verify Approvals & Totals Missing Receipts Or Approvals? Return to Dept. OK to Pay? Contact Dept & Correct the Form Approve the Form Key to VPAM Editing & Check Printing Verify VO Entry OK? Correct in VPAM Distribute Checks No Yes System Generates Voucher, Remittance Copy, Prelist in CARDS End No This process applies to payments for reimbursable expenses to UW and non-UW employees. Yes No Yes

7. 7 Pre-Audit Travel Advance (TA) Initiation Begin Dept. Prepares Request on TA Form Fund 133? Dept. Approves the Form Dean’s Office Approves the Form Dean’s Office Routes to Pre-Audit Pre-Audit Routes to RSP Yes RSP Approves & Returns to Pre- Audit Verify Reason for TA Verify Funding Code Verify SSN Verify Contact Name & Phone # Verify Mail-to Address Verify Amount < 80% of Estimated Expense Determine and Record Pay Back Date on the Form S/B less than 30 days of travel completion date. Missing Signature ? Return Form To Dept. OK to Pay? Key to VPAM to Issue Check From Cont. Fund Contact Dept. & Correct The Form End Begin Yes No Yes No Record TA in Excel Worksheet Travel Advance Replenishment

8. 8 Pre-Audit Travel Advance (TA) Replenishment Employee Reports Expense on TER Form Employee Put TA# On TER Key TER To VPAM End After Travel Completes Begin Use cont. fund coding to offset original TA. TA > Expense ? Employee Submits Personal Check for the Difference Pre-Audit Route Check To CM CM Deposits Check to Cont. Fund Check Submitted ? Follow Up With Dean’s Office Check Submitted ? Notify Payroll For Payroll Garnishment Pre-Audit Record TA Replenishment In Excel Worksheet Monthly Reconcile TA Worksheet With WISDM NoYes No

9. 9 Pre-Audit Non-Travel Cash Advance Initiation This process applies to advance payments for studies & research programs and for replenishment of petty cash. Custodian: is anyone who is responsible for non-travel advance money or petty cash. Begin Dept. Prepares Internal Req. & Custodial Agreement Dept. Approves & Enter Req. in EPRQ Dean’s Office Approves Req. Custodian signs Agreement Over $5,000? Dean’s Office Signs Agreement Req. & Agreement Routed to Pre-Audit Yes No Verify All Signatures Verify Funding Code Verify Custodial Agreement Missing Document? Call Dean’s Office Dean’s Office Submit Missing Document OK? Approve & File Copy In file Room Return Documents To Dean’s Office Route Documents To Cash Management Cash Management Reviews & Approves CM Writes a Check from Cont. Fund Replenishable Req? CM Deposits Check to Custodian Bank Account CM Routes Check to Custodian Yes No Yes No Yes No Begin Non-Travel Cash Advance Replenishment End Replenishable Req? Custodian Request CM to Open a Bank Account

10. 10 Pre-Audit Non-Travel Cash Advance Replenishment Begin Dept. Prepares Non-Travel Cash Advance Accounting Form After Expenditures Are Made Custodian Signs The Form & Submits Receipts Dept. Approves Dean’s Office Approves Form & Receipts Routed to Pre-Audit Verify Req. In INQR Non-Replenishable Req? Req. Needs To Be Closed? Approve & Route to Cash Management Yes No Verify Custodian, Dept. & Dean’s Signatures Verify Funding Code Verify Receipts Approve Payment No Enter Payment In VPAM System Generates Check CM Records Exp. To Req. In EPRQ and to Non-Travel Advance System (Close If Final Payment) CM Routes Form to Accounts Payable AP Enters Payment In VPAM System Generates Check CM Deposit Check to Cont. Fund File Room Sends Check to Bank or Custodian End Zero $ Balance Non-zero $ Balance CM Closes Req. If All Money Is Accounted For