GENERAL INFORMATION AP maintains a current listing of University non-payroll obligations (open invoices, pending reimbursements, cash advances, petty cash, and student refunds). AP must also maintain accurate and complete supporting evidential documentation of such payments and to show through quality service our commitment to the overall mission of the university. All Accounts Payable policies and procedures are in accordance with the University s Administrative Policies and Procedures. In case of a discrepancy in policies and procedures due to subsequent updates, the University s Administrative Policies and Procedures will prevail.
Office Hours Monday through Friday 8:00 a.m. 4:30 p.m. (Hours for inquiries are 9:00 a.m. through 11:00 a.m. Monday, Wednesday and Friday) Closed Tuesday and Thursday Check Disbursement Monday, Wednesday and Friday 1:30 p.m. 4:00 p.m. Telephone Numbers Main: 334 727-8612 Fax: 334 724-4539 Payment documents may be left in receptacle marked In Coming Mail outside accounts payable door.
Accounts Payable Directory Glenn Dickerson Associate Vice President and Controller Office of the Controller Kresge Center, Room 112 Telephone: 334 724-4515 E-mail: gdickerson@tuskegee.edu Venessa Williams-Pinkard Accounts Payable Supervisor Office of Accounts Payable Kresge Center, Room 212 Telephone: 334 724-4512 Fax: 334 724-4539 E-mail: venwilliams@tuskegee.edu Sharon Moss Accounting Clerk Office of Accounts Payable Kresge Center, Room 212 Telephone: 334 727-8534 Fax: 334 724-4539 E-mail: smoss@tuskegee.edu Lora Henderson Accounting Clerk Office of Accounts Payable Kresge Center, Room 212 Telephone: 334 727-8879 Fax: 334 724-4539 E-mail: lhenderson@tuskegee.edu
Authorized AP Documents 1. (Approved) Purchase Order Attachment A 2. The related vendor Invoice 3. Receiving Documentation Attachments B and C 4. Notice of Invoice/Purchase Order variance Attachment D 5. Receiving ticket Attachment E 6. Check Request Attachment F 7. Document Return Attachment G 8. Expense Reports Attachment H 9. Student Refund Request 10.Intra-Institutional (IV) Documents
Accounts Payable Vendor Invoicing Process Lora Henderson (xt8879) Invoices mailed or delivered to Accounts Payable Date Stamp invoices Verification 1. Invoice detail compared to purchase order 2. Sufficient funds 3. Receiving documentation 4. Sales tax 5. Remit to address Note: inaccurate or missing information will create delays in payment Change order is required for invoices $50.00 over Purchase order amount. Checks are printed, verified and signed Checks are mailed to vendors Input information into computer system
The Approved Purchase Order The Purchasing Department issues and distributes the approved Purchase Order (attachment A). AP date- stamps, alphabetizes and files its copy of the order upon receipt. Payment made from an approved purchase order requires a three-way-match (occasionally, a four way-match is required. --receipt of purchase order --receipt of related invoice --receipt of receiving documentation --receipt of change order (when necessary). An omission of one document delays the payment/prepayment process. The Purchase Order marked PREPAYMENT is processed for payment every Tuesday following receipt. Receiving documentation is also required for these payments.
The Related Vendor Invoice (Omission of this document delays the payment process) Per item #3 on the Purchase Order invoices for goods or services should mail directly to Accounts Payable in triplicate for immediate and proper handling. The payment process gets delayed if Accounts Payable does not receive the invoice. Upon receipt AP stamps the invoice date received; vouchers and matches with related purchase order and receiving documentation, (attachments B and C) (where available). AP codes the invoice with - R which lack receiving documentation and sends notice to the related department, (attachment C) for clarification as to whether the services or merchandise has been received. The three-way match is then filed until date of maturity occurs. If there is a discrepancy between the invoice and the purchase order an Invoice/Purchase Order Variance (attachment D) along with a copy of the invoice are sent to the Purchasing Department for review. When the invoice and purchase order do not agree the payment process is further delayed.
Receiving Documentation (Omission of this document delays the payment process) The Office of Accounts Payable requires forwarding of receiving documents within twenty-four hours after the receipt of merchandise and services as per order specifications. Receiving documents should be signed by the department head or authorized designee. The Colleague system requires items on the purchase order be received before invoice information can be input.
The partial vs. the complete shipment Generally, AP requires a receiving ticket (attachment E) for matching with related invoice and purchase order when there is receipt of partial shipments/services or blanket order purchases. When the department receives goods and services, in its entirety, returning to AP the signed Payment Authorization copy of the Purchase Order (attachment B) shows acceptance. For invoices received before receiving documentation is forwarded, AP sends notice (attachment C) requesting payment instructions, to the affected department. The department is given (10) days to respond. Otherwise, for a matured invoice, an automatic payment process occurs, to resolve the matter in the University s best interest.
Change Order Request (Omission of this document delays the payment process) Vendor invoices having price variances in excess of fifty dollars ($50.00) of approved purchase order. AP sends form notification (attachment D) to the Purchasing Department, for review and further action. AP anticipates the completion for handling not to exceed ten (10) days.
Accounts Payable Check Request Process Sharon Moss (xt8534) Check request delivered to Accounts Payable (white and yellow copy Check Request are date stamped Verification: Signatures (approver must be different than requester) Sufficient Funds Supporting Documentation Sales tax Object Code Address Note: inaccurate or missing information will create delays Input information into computer system Checks are batched by department for Pickup Checks are printed, verified and signed
The Check Request The department submits this AP form for the payment of preauthorized expenditures that do not require a university purchase order. Upon receipt of the check request (see attachment F), AP date stamps received and subjects it to a process of review to insure the following: Fifteen-digit general ledger account numbers (proper object codes for expenditure) Current address information Necessary tax form 1099 reporting information (SSN, etc.) The signature of initiator or requestor An approval signature of department head/principal investigator An approval signature of dean/general officer An approval signature of a grant analyst Appropriate supporting documentation (original receipts) Missing or incomplete required information or signatures may cause delay in processing. AP returns form notification (see attachment G) showing reason with attached check request to the department via campus mail. When verification of the check request is complete, AP assigns an AP type; AP then assesses vendor id information for system presence or need for data input. Subsequently, AP vouchers and records the assigned voucher number. Checks print for this transaction is Tuesday following receipt. Check verification, copy attachment (yellow copy of check request) and batching by department is necessary before disbursement.
Check Request Follow-up Procedures: Cash Advance; disbursement of funds prior to business related travel. AP requests expenditure reporting using Expense Report form (attachment H); with original receipts attached to support how money was spent. In instances, where the advanced amount exceeds the expenditure, the cash advance recipient returns the money to the charged account via Cashier Office. Attach the receipt from the cashier along with the other original receipts of expenditures to the expense report form. The reporting is expected for submission to AP within seven (7) days after the recipient of such funds returns. Failure to make timely reporting impedes future cash advances.
CHECK DISBURSEMENT AP prints checks for matured three-way matched vendor invoices, as a rule, every Thursday. AP checks printed in excess of three thousand dollars require review and signatures of both the Vice President for Business Fiscal Affairs and the Associate Vice President/Controller. In the event one is absent a second authorized check signer reviews and signs. We mail vendor disbursement checks via U S Postal Service within twenty-four (24) hours of verification. Checks for approved check requests, prepayments and student refunds are processed every Tuesday and disbursed to authorized department representatives on Wednesday, as a rule. Checks not picked up within ten (10) business days are mailed to the payee.
Intra Institutional (IV) Transactions Goods and services purchased from University departments are processed via the on-line point of sale system of the IV (internal vouchers) system. Departments who are transferring the merchandise or providing the service has the responsibility of mailing departmental invoices for IV purchases directly to AP from within the University. Departments receiving the merchandise are responsible for submission of receiving documentation to AP for processing. AP date stamps the invoice and receiving documentation received, match the invoice with the corresponding purchase order and receiving document, voucher and file the match by departmental name. No check is issued for this type of AP documentation.
The Disbursement Group The Office of Accounts Payable batches invoices, check requests, receiving documentation, purchase orders copies, student refund requests and files in check number order by date. We note all invoices and check request with the dates of payment. Our fiscal year ends on June 30 of each year. AP is required to and does maintain three-years of audit ready document support.