UNC Asheville -- Financial Affairs Office -- Accounts Payable

The Accounts Payable division of the Financial Affairs Office is responsible for monitoring and processing all non-salary financial obligations for the University community. Our goal is to consistently process payments in a timely manner so that vendor terms are honored and cash discounts are taken. We are committed to providing quality service to departments and vendors and strive to provide prompt responses to requests for information.

Check requests, purchase orders, interdepartmental payment requests along with supporting documentation may be placed in the Action File, located outside the door of the office, or mailed to CPO #1423.

Travel reimbursement forms may be placed in the same file and are forwarded the same day to the accounting technician who audits and approves them prior to returning them to Accounts Payable for processing.

Foundation fund invoices and requests are forwarded to the Foundation accountant.

Questions about your check request can either be answered by calling the phone number above, or by e-mail. For information on purchase orders, you may either contact Accounts Payable for information on payments or contact the Purchasing Office for information on purchase orders and how they work.

Advance Payment for Registration Fees, Hotels and Travel Agencies

Hotel, Travel Agency and conference registration payments may be paid direct when the invoice or on-line form is submitted attached to an approved, completed check request. Direct pay eliminates the necessity of using personal funds. Individuals using personal funds to make an advance payment will not be reimbursed until completion of the trip or conference. This is a departmental budget control issue since the possibility exists that an individual might have to cancel a conference and receive reimbursement or credit from the agency after having already received a reimbursement check from the university.

Advertising

Charges paid for any type of advertising are reportable income and we are required to code payments for 1099 purposes (unless the company is incorporated). If a certain dollar threshold is met during the calendar year, a 1099 form must be generated to the vendor at the end of the year.

Do not pay for advertising and ask for reimbursement. This gives the appearance of avoidance of compliance rules and could result in IRS auditing exceptions. Submit a completed, approved check request with the invoice or on-line printout attached, and payment will be processed directly to the company/organization. Some reimbursements have been processed only after review of the type of company/organization, the dollar amount paid during the calendar year and where it appeared the company would not be paid enough to warrant a 1099 form.

Approval of Expenditures

The signature of the person responsible for a fund is required. Authority to approve charges may be delegated by the department head to subordinates; however, the department head is responsible for the budget. The appropriate vice chancellor’s signature is required for summer school expenses, memberships, honoraria, palm pilot and palm pilot accessory purchases. The Telecommunications Coordinator is to be notified prior to the purchase of any plug in or cell phone which will be used on campus for campus business.

Campus Bookstore Purchases

Departments may NOT purchase from the bookstore unless one of the following exceptions applies:

For quantities of 50 or more logo items, the department needs to submit a requisition to Purchasing, even if the cost is under the $500 limit. A small order of 1,2, maybe up to 10 logo items, may be purchased from the bookstore as long as the dollar amount is $25.00 or under. Over 10 but less than 50 items would depend on the total purchase cost. In this situation, check with Accounts Payable or Purchasing. (As above, funds beginning with 8 or 9 do not have to follow this guideline)

Whether a state fund (2-xxxxx) or a non state fund (3-xxxxx) can be used, depends on the type of merchandise being purchased and the purpose. Items (i.e. an emblematic legal pad cover) being given in lieu of having to make a payment to an individual for participating in some small event, conference, etc., a non state fund must be used for the expenditure. Items purchased for gifts or student awards (i.e. mugs), and all token, entertainment, food and drink purchases must be paid from non state funds. State funds may be used in some instances. Items purchased for promotional purposes (i.e. pencils or other token items used by Admissions), can be paid from state funds. Emblematic bags or totes used and kept in an office or department, or used for educational or training purposes on campus, may be paid from state funds. However, if an emblematic bag or tote is purchased and given to someone as a token gift, or for the purpose of carrying other items, these are payable only from non state funds although any promotional item inside would be payable from state funds.

The check printing cycle for the university is twice weekly, Monday and Thursday mornings, the exception being the final check write of the month which is done on the last working day. Checks are mailed within two working days, state fund checks according to approval of fund availability. Auditors prefer all checks be mailed from the office, however, if a situation necessitates that a check be picked up in Accounts Payable, it will be available after 2:00 pm the day following the check write. Check write dates are posted on a calendar located by the Action File outside the department.

Check Requests

Checks for the payment of goods and services are normally prepared within five (5) working days after receipt of properly submitted documents. Depending on the workload and volume, this time may be extended. If extenuating circumstances require that a request for payment be given priority in processing, please bring this to the attention of the appropriate accounts payable technician and the document will be given immediate attention. Negligence or delays from lack of planning do not constitute an emergency and the request will be processed through normal procedure.

Questions about your check request can either be answered by calling the phone number above, or by e-mail.

For information on purchase orders you may either contact Accounts Payable for information on payments or contact the Purchasing Office for information on purchase orders and how they work. You may also refer to Purchasing Policy for purchasing guidelines. Purchase orders must be issued for goods and services exceeding $500.00 (excluding tax and shipping). Registration fees, dues, memberships, catering, food, drinks, and travel may be paid from a check request regardless of the amount. Travel includes bus trips, airlines, auto rentals, hotels, gasoline and mileage reimbursement. Maintenance and lease agreements require a purchase order regardless of the amount. This is to have agreements on file for internal control purposes. State Contract items require a purchase order regardless of the amount.

Please Note: Separate check requests are required when a payment is to be divided between funds since the monies are disbursed from different memo banks (State 1 or 2xxxxx, Agency 8-80xxx, Trust 3-3xxxx or 5-5xxxx, and Foundation 9-94, 9-95 or 9-96xxx funds should be separated).

Check requests which are not completed with the appropriate signatures and documentation will be returned to the department. Please assign the departmental fund and account from which payment is to be made.

Consulting Services

True consulting services must be done through Purchasing since approval by Raleigh is required. These services do not include a consulting service giving a speech, leading or conducting a discussion or retreat. Purchasing may be contacted regarding criteria rules.

Gift certificates are not to be purchased and given as compensation to any individual (including students, faculty, staff) who gives something (time/value) to the University. IRS views gift certificates the same as a cash payment and the dollar amount as reportable income. We track payments for services for tax reporting purposes. If a certain threshold is met during the calendar year, a 1099 tax form is generated and sent to the individual. When some other form of compensation is given the individual instead of direct payment, we can't track or match the payment from one department with the activity of other departments.

In compliance with IRS regulations, all payments to employees of the University must be processed through payroll. A check request/honoraria form may be submitted for all other individuals.

Honoraria and Other Services

To pay an Honorarium, complete the ‘Request to Authorize Honorarium’ form. Do not use this form to pay an employee of UNC Asheville or any other state agency or students. Refer to UNC Asheville guidelines regarding payment of honoraria, awards, or independent contracts for further information.

Interdepartmental Billings

Graphic charges, Central Stores and Shipping charges, Postage charges and Facilities Management Work Order charges are submitted by the university department providing the goods and/or services and are processed via automated Journal Entry or Wire Transfer. Do not send your copy of the work order/charge to Accounts Payable.

Non-purchase order charges and other interdepartmental billings are to be submitted to Accounts Payable. These can be attached to a check request. The request to the department should include the name of the campus dept requesting payment, the signature of the person responsible and the date of the request, a short description of the goods/services, and the fund and account number to be credited for receipt of the funds.

When the department receives the invoice, the person responsible should sign approval to pay, date and assign the disbursing fund and account number and forward to Accounts Payable. These are processed within the month received.

The white copies of Campus Bookstore invoices are sent to Accounts Payable from the Bookstore and are the originals from which payment is made, since account numbers and signatures are on them. Do not send your yellow copy to Accounts Payable.

Merchandise Ordered On-line and Paid by Credit Card

Auditors require that the following documentation be attached to an approved check request:

1) Proof of payment (such as the on-line order confirmation) indicating amount charged to the credit card.

2) Proof of receipt of merchandise (such as a packing list). If no packing slip is received, a signature is required to confirm merchandise has been received.

Personal Reimbursements

Original receipts are required. Credit card statements alone do not itemize the goods/services purchased and the cost of each.

Purchase Order Invoice Payments

Original invoice is required. Purchase Order invoices are normally mailed to Accounts Payable. The RECEIVING e-mail account was established in order to obtain faster approval information and process payment to the vendor more promptly. The responsible individual in the department will receive an email notification of the invoice received; the purchase order number will be referenced. Simply REPLY to the email with your message to pay or not to pay. Do not submit payment approval unless the goods/services have been received and checked. Check requests are not required for purchase order invoices.

State Funds

No food or alcoholic beverage purchases, entertainment or token items, flowers or gifts are to be paid from state funds. (Subsistence/meals included on travel reimbursement forms may be paid from state funds). Food service invoices cannot be paid from state funds unless the Chancellor or designee was present at the event AND unless the Chancellor initiated the meeting and gave written approval in advance (specific rules apply). The Chancellor's attendance at a social event does not constitute use of state funds to pay for the event. No late fees are paid from state funds.

Tax Exempt Status (Sales Tax)

The University became tax exempt July 1, 2004. Tax amounts charged by a vendor will be deducted from the invoice. New vendors will receive our tax exempt notification. Individuals who make purchases will receive reimbursement of tax paid.


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