NORTH CAROLINA A & T STATE UNIVERSITY UNIVERSITY ACCOUNTING OFFICE.

NORTH CAROLINA A NORTH CAROLINA A & T STATE & T STATE UNIVERSITYUNIVERSITY

UNIVERSITY ACCOUNTING UNIVERSITY ACCOUNTING OFFICEOFFICE

Areas of concernAreas of concern

TRAVEL TRAVEL ADVANCES/REIMBURSEMENTADVANCES/REIMBURSEMENT

PROCUREMENT CARDPROCUREMENT CARD STUDENT PAYMENTSSTUDENT PAYMENTS CHECK REQUESTSCHECK REQUESTS

TRAVEL TRAVEL

Employee ResponsibilityEmployee Responsibility

Travel policies and procedures at NCA&TSU require Travel policies and procedures at NCA&TSU require compliance with state policy, state law, and federal compliance with state policy, state law, and federal law. law. An employee traveling on official state business is An employee traveling on official state business is expected to exercise the same care in incurring expected to exercise the same care in incurring expenses that a prudent person would exercise if expenses that a prudent person would exercise if traveling on personal business and expending traveling on personal business and expending personal funds. personal funds. Penalties, cancellation fees, costs Penalties, cancellation fees, costs relating to flight changes, excess costs, circuitous relating to flight changes, excess costs, circuitous routes, delays, or luxury accommodationsroutes, delays, or luxury accommodations and and services unnecessary, unjustified or for the services unnecessary, unjustified or for the convenienceconvenience or personal preference of the employee or personal preference of the employee in the performance of official state business are in the performance of official state business are prohibited. prohibited.

TRAVEL contd.TRAVEL contd.

Authorizations must be completed and approved Authorizations must be completed and approved priorprior to the first to the first day of travel. The travel workbook is posted on the University’s day of travel. The travel workbook is posted on the University’s website and contains forms and instructions to help in completing website and contains forms and instructions to help in completing the forms. the forms.

There is a travel authorization form/travel advance request form There is a travel authorization form/travel advance request form that should be completed prior to traveling, and an expense that should be completed prior to traveling, and an expense reimbursement form to be filled out after travel is complete. reimbursement form to be filled out after travel is complete. Always attach the authorization form to the expense Always attach the authorization form to the expense reimbursement form. reimbursement form.

Use original signatures. Self approval is unacceptable. Use original signatures. Self approval is unacceptable.

Requests for reimbursement shall be filed within 30 days after Requests for reimbursement shall be filed within 30 days after the travel period ends for which the reimbursement is being the travel period ends for which the reimbursement is being requested. (See requested. (See Accountable Plan)Accountable Plan)

Cash advances and prepayments are generallyCash advances and prepayments are generally not not the policy of the policy of the University. Exceptions may be made under conditions the University. Exceptions may be made under conditions identified in the OSBM and University policies if a promissory note identified in the OSBM and University policies if a promissory note is signed with the request for the prepayment/advance. If a cash is signed with the request for the prepayment/advance. If a cash advance is granted to faculty/staff for the benefit of a student advance is granted to faculty/staff for the benefit of a student then they then they must accompany the student during travel.must accompany the student during travel.

Travel contd.Travel contd.Accountable PlanAccountable Plan

NCA&TSU policies regarding reimbursement/allowances for travel NCA&TSU policies regarding reimbursement/allowances for travel expenses incurred during the course of business meet the IRS expenses incurred during the course of business meet the IRS accountable plan requirements. To be an accountable plan, the accountable plan requirements. To be an accountable plan, the reimbursement or allowance arrangement must include all of the reimbursement or allowance arrangement must include all of the following rules.following rules.

Your expenses must have a business connection — that is, you must Your expenses must have a business connection — that is, you must have paid or incurred deductible expenses while performing services have paid or incurred deductible expenses while performing services as an employee. as an employee.

You must adequately account to your employer for these expenses You must adequately account to your employer for these expenses within a reasonable period of time.within a reasonable period of time.

You must return any excess reimbursement or allowance within a You must return any excess reimbursement or allowance within a reasonable period of time. (An excess reimbursement or allowance is reasonable period of time. (An excess reimbursement or allowance is any amount you are paid that is more than the business-related any amount you are paid that is more than the business-related expenses that you adequately accounted for to your employer. )expenses that you adequately accounted for to your employer. )

Employee meets accountable plan rules.Employee meets accountable plan rules. If you meet the three If you meet the three rules for accountable plans, your employer should not include any rules for accountable plans, your employer should not include any reimbursements in your income in box 1 of your Form W-2. reimbursements in your income in box 1 of your Form W-2.

See IRS Pub. 463See IRS Pub. 463

Travel contd.Travel contd.

Accountable Plan Travel Expenses Paid for Honorarium Accountable Plan Travel Expenses Paid for Honorarium RecipientsRecipients

HonorariumHonorarium - - A one time gratuitous payment (less than $600) A one time gratuitous payment (less than $600) given to a (professional) person outside the University community for given to a (professional) person outside the University community for recognition or services provided in a usual academic activity for which recognition or services provided in a usual academic activity for which fees are not required and do not require contract agreements to be fees are not required and do not require contract agreements to be negotiated or formalized. It is an expression of thanks from NC A&T State negotiated or formalized. It is an expression of thanks from NC A&T State University and is not negotiated with the recipient. University and is not negotiated with the recipient.

Travel ExpensesTravel Expenses - If travel expenses are paid, they must be - If travel expenses are paid, they must be paid directly to the hotel and airline/common carrier on behalf of the guest paid directly to the hotel and airline/common carrier on behalf of the guest provided they are in accordance with University Travel policy which is provided they are in accordance with University Travel policy which is governed by the State Travel policy. University prepaid travel expenses for governed by the State Travel policy. University prepaid travel expenses for hotel and common carrier requires the completed form TVL-1(Travel hotel and common carrier requires the completed form TVL-1(Travel Authorization Request) attached to the “Authorization for Honoraria Authorization Request) attached to the “Authorization for Honoraria Service Payment” request form HSRQ. Service Payment” request form HSRQ. (Reminder: Original (Reminder: Original receipts/boarding passes are required at the end of travel.)receipts/boarding passes are required at the end of travel.)

Travel contd.Travel contd.

Accountable PlanAccountable Plan

Reimbursed lodging, meals, and transportation costs Reimbursed lodging, meals, and transportation costs associated with employee educational expenses does associated with employee educational expenses does not necessarily meet the criterior for business travel and not necessarily meet the criterior for business travel and may be reported as taxable income. may be reported as taxable income.

IRS Publication 15-BIRS Publication 15-B


A cash advance (when necessary) is available for justified costs A cash advance (when necessary) is available for justified costs above $100.above $100.

Advances/prepayments should be related to business travel only. Advances/prepayments should be related to business travel only. Amounts given to students for academic requirements are Amounts given to students for academic requirements are considered awards. More information is available under the considered awards. More information is available under the “Student Payments” policy and “Study Abroad” process.“Student Payments” policy and “Study Abroad” process.

Registration fees prepaid with a departmental procurement card is Registration fees prepaid with a departmental procurement card is strongly recommended. If you choose to pay at the conference, you strongly recommended. If you choose to pay at the conference, you will be reimbursed from the official registration receipt submitted will be reimbursed from the official registration receipt submitted with the travel expense report after the trip is complete.with the travel expense report after the trip is complete.

Written explanation of valid business purpose must be documented. Written explanation of valid business purpose must be documented. Please attach a copy of the agenda for the conference or seminar Please attach a copy of the agenda for the conference or seminar attended.attended.

Business purpose must be specific: “Travel to Atlanta to speak at Business purpose must be specific: “Travel to Atlanta to speak at the Center for Disease Control Conference” is an appropriately the Center for Disease Control Conference” is an appropriately described business purpose. “Atlanta Conference” is not. (Business described business purpose. “Atlanta Conference” is not. (Business purpose may be obvious to traveler but not to a third party.)purpose may be obvious to traveler but not to a third party.)


MileageMileage Mileage for business travel may be reimbursed for costs Mileage for business travel may be reimbursed for costs

associated with travel to an out of town destination. Local associated with travel to an out of town destination. Local mileage (and distances within 35 miles) including distances mileage (and distances within 35 miles) including distances traveled within the destination city will traveled within the destination city will notnot be reimbursed be reimbursed except mileage to the airport/depot to board a commercial except mileage to the airport/depot to board a commercial carrier. The business standard mileage rate set by the carrier. The business standard mileage rate set by the Internal Revenue Service Internal Revenue Service (50 cents per mile effective (50 cents per mile effective January 1, 2010) January 1, 2010) will be paid. will be paid.

All mileage reimbursements request must be supported by All mileage reimbursements request must be supported by Mapquest or a navigational software document denoting Mapquest or a navigational software document denoting the number of miles.the number of miles.


No reimbursement will be made for rental insurance purchased because state employees are covered under the State’s auto insurance program. However, reimbursement for automobile rental insurance will be permitted for individuals engaged in state business during travel to international destinations.

Insurance for rental cars secured by state employees are Insurance for rental cars secured by state employees are covered under an umbrella policy by Traveler's Insurance covered under an umbrella policy by Traveler's Insurance Company. The policy is secured by the Department of Company. The policy is secured by the Department of Administration. The State has a contract with Enterprise Administration. The State has a contract with Enterprise and Triangle companies and every effort should be made to and Triangle companies and every effort should be made to use those rental companies.use those rental companies.

In the event of an accident, call: Traveler's Insurance In the event of an accident, call: Traveler's Insurance Company 800-238-6225 Policy number is TRJCAP 104T6800 Company 800-238-6225 Policy number is TRJCAP 104T6800 University's Department Location Code is 6070.University's Department Location Code is 6070.More information is available at:More information is available at:http://www.ncmotorfleet.com/http://www.ncmotorfleet.com/http://www.ncmotorfleet.com/documents/mfmregs.pdfhttp://www.ncmotorfleet.com/documents/mfmregs.pdf


A state employee shall be reimbursed the business standard A state employee shall be reimbursed the business standard mileage rate set by the Internal Revenue Service when using mileage rate set by the Internal Revenue Service when using their personal vehicles for state business when the round trip their personal vehicles for state business when the round trip does not exceed 100 miles or when a state-owned vehicle is does not exceed 100 miles or when a state-owned vehicle is not available. However, if a state employee chooses to use a not available. However, if a state employee chooses to use a personal vehicle when a state-owned vehicle is available, all personal vehicle when a state-owned vehicle is available, all departments and agencies will reimburse the employee at departments and agencies will reimburse the employee at the motor fleet rate for mileage of the motor fleet rate for mileage of 30 cents per mile. 30 cents per mile.

LodgingLodging

Lodging arrangements and any required deposits are the Lodging arrangements and any required deposits are the responsibility of the traveler. Expenses will be reimbursed responsibility of the traveler. Expenses will be reimbursed after the trip. Many hotels will accommodate University after the trip. Many hotels will accommodate University employees at the “state employee/government rate.” Always employees at the “state employee/government rate.” Always ask. ask.

TRAVEL contdTRAVEL contd

Frequent Flyer Miles Frequent Flyer Miles

Frequent flyer miles earned by a state Frequent flyer miles earned by a state employee while traveling on state business employee while traveling on state business at state expense are the property of the at state expense are the property of the state. Frequent flyer miles accumulated by state. Frequent flyer miles accumulated by an individual state employee during previous an individual state employee during previous state business trips should, to the extent state business trips should, to the extent possible, be used by the state employee possible, be used by the state employee accumulating the frequent flyer miles while accumulating the frequent flyer miles while traveling on future state business trips. traveling on future state business trips.


Transportation by Common Carrier Transportation by Common Carrier Reimbursement for air, rail, or bus fare is Reimbursement for air, rail, or bus fare is limited to actual coach fare, substantiated by limited to actual coach fare, substantiated by receipt. receipt.

Authorization for LodgingAuthorization for Lodging The travel must involve a destination located The travel must involve a destination located at least 35 miles from the employee's regularly at least 35 miles from the employee's regularly assigned duty station or home, whichever is assigned duty station or home, whichever is less, to receive approved reimbursement. less, to receive approved reimbursement. "Duty station" is defined as the location where "Duty station" is defined as the location where the employee is assigned. The designation of the employee is assigned. The designation of an employee's home as the duty station an employee's home as the duty station requires the approval of the department head. requires the approval of the department head.


Reimbursement for lodging in an Reimbursement for lodging in an establishment that is being rented out by a establishment that is being rented out by a third party or an establishment treated as third party or an establishment treated as an apartment building by state or local law an apartment building by state or local law or regulation is not allowed unless approved or regulation is not allowed unless approved in advance by OSBM and the budget officer. in advance by OSBM and the budget officer. Such requests must provide evidence of Such requests must provide evidence of savings to the state. All details regarding savings to the state. All details regarding the arrangement including the amount to be the arrangement including the amount to be charged, length of stay, contact information charged, length of stay, contact information and the signed rental agreement must be and the signed rental agreement must be presented to the budget officer and OSBM presented to the budget officer and OSBM to receive reimbursement. to receive reimbursement.


State rules and guidelines State rules and guidelines shall take precedence over shall take precedence over federal guidelines governing federal guidelines governing the use of federal grant the use of federal grant funds, unless specifically funds, unless specifically exempted by OSBM in exempted by OSBM in advance. advance.


Penalties and Charges Resulting from Cancellations Penalties and Charges Resulting from Cancellations

Penalties and charges resulting from the cancellation Penalties and charges resulting from the cancellation of travel reservations (including airline, hotel, or other of travel reservations (including airline, hotel, or other travel reservations and conference registration) shall travel reservations and conference registration) shall be the department's obligation if the employee's be the department's obligation if the employee's travel has been approved in advance and the travel has been approved in advance and the cancellation or change is made at the direction of cancellation or change is made at the direction of and/or for the and/or for the convenience of the department.convenience of the department.

If the cancellation or change is made for the personal If the cancellation or change is made for the personal benefit of the employee, it benefit of the employee, it shall be the employee's shall be the employee's obligationobligation to pay the penalties and charges. to pay the penalties and charges.

However, in the event of accidents, serious illness, or However, in the event of accidents, serious illness, or death within the employee's immediate family or death within the employee's immediate family or other critical circumstances beyond the control of the other critical circumstances beyond the control of the employee, the department may pay the penalties and employee, the department may pay the penalties and charges. charges.


Prospective Professional EmployeesProspective Professional EmployeesRequests for travel reimbursements to interview Requests for travel reimbursements to interview candidates must include the (approved) invitation for candidates must include the (approved) invitation for interview letter identifying all reimbursable items to interview letter identifying all reimbursable items to the interviewee. Refer to Section 5.7.2 NC OSBM.the interviewee. Refer to Section 5.7.2 NC OSBM.

Travel Expenses Relating to Contractual Travel Expenses Relating to Contractual ServicesServicesBusiness expenses associated with contract services Business expenses associated with contract services are a part of the total cost of the service. Travel and are a part of the total cost of the service. Travel and other related expenses of the contractor must be other related expenses of the contractor must be included in the budgeted amount of the included in the budgeted amount of the personal/professional service paid from a 71990 or personal/professional service paid from a 71990 or 73900 family account. 73900 family account.


Travel ReimbursementsTravel Reimbursements

Approved travel authorizations must Approved travel authorizations must accompany all travel accompany all travel expense/reimbursement requests. expense/reimbursement requests.

Read all instructions and forms contained in Read all instructions and forms contained in the travel workbook located on the Business the travel workbook located on the Business and Finance website, under forms.and Finance website, under forms.

Travelers may receive reimbursements by Travelers may receive reimbursements by direct deposit if authorization for direct direct deposit if authorization for direct deposit form is completed and submitted to deposit form is completed and submitted to the University Accounting Office.the University Accounting Office.


Tips and Gratuity Tips and Gratuity Reimbursable gratuity or tips must be considered reasonable Reimbursable gratuity or tips must be considered reasonable for items that are not already covered under subsistence. for items that are not already covered under subsistence. Excessive tips will not be reimbursed. A reasonable tip would Excessive tips will not be reimbursed. A reasonable tip would be one that a prudent person would give if traveling or be one that a prudent person would give if traveling or conducting personal business and expending personal funds. conducting personal business and expending personal funds.

For further guidance, the following information is provided For further guidance, the following information is provided when calculating a tip: when calculating a tip:

Airports: Baggage Handling/Skycaps = no more than $2 per Airports: Baggage Handling/Skycaps = no more than $2 per

bag; bag; – Shuttle Drivers = no more than $2 per bag. Shuttle Drivers = no more than $2 per bag.

Parking/Auto Related Valets = $2 per car when collecting the Parking/Auto Related Valets = $2 per car when collecting the car car


For Additional Travel Information For Additional Travel Information North Carolina Budget ManualNorth Carolina Budget Manual

http://www.osbm.state.nc.us/files/http://www.osbm.state.nc.us/files/pdf_files/2007BudgetManual.pdfpdf_files/2007BudgetManual.pdf

NCA&TSU Business & Finance NCA&TSU Business & Finance

http://businessfinance.ncat.edu/http://businessfinance.ncat.edu/Comptroller/index.htmlComptroller/index.html

PROCUREMENT CARD PROCUREMENT CARD

The procurement card should be used for making small dollar purchases.The procurement card should be used for making small dollar purchases.

The cardholder is The cardholder is responsible for obtaining original receipts and all responsible for obtaining original receipts and all supporting documentation to be forwarded supporting documentation to be forwarded to the University’s to the University’s Accounting Office after each month's closing. Accounting Office after each month's closing.

The cardholder The cardholder must perform a monthly review and reconciliation of all must perform a monthly review and reconciliation of all purchases and allocate the charges in the Bank of America WORKS purchases and allocate the charges in the Bank of America WORKS system. system.

Monthly statements close on the 24th of each month all allocations Monthly statements close on the 24th of each month all allocations should be completed before this closing. should be completed before this closing.

Our billing cycle runs from the 25th of the prior month through the Our billing cycle runs from the 25th of the prior month through the 24th of the current month. Charges made during this period are 24th of the current month. Charges made during this period are reflected on the cardholder statement and should be included in the reflected on the cardholder statement and should be included in the monthly reconciliation. The reconciliation log is due on the 5monthly reconciliation. The reconciliation log is due on the 5 thth of of each month and late on the 10each month and late on the 10thth..

PCard purchases follow the same budget guidelines and approvals and are PCard purchases follow the same budget guidelines and approvals and are required as in other procurement activities.required as in other procurement activities.

PROCUREMENT CARDPROCUREMENT CARD

The following limits have been assigned to pcards:The following limits have been assigned to pcards:

1. Single transaction limit of $2,500. (Funds must be 1. Single transaction limit of $2,500. (Funds must be available in budget)available in budget)

2. Number of transactions per day or per month is 2. Number of transactions per day or per month is unlimited at this time.unlimited at this time.

3. Monthly/daily card credit limit is $5,000. (Funds 3. Monthly/daily card credit limit is $5,000. (Funds must be available)must be available)

4. Fraudulent or willful misuse of the card, including 4. Fraudulent or willful misuse of the card, including willful use of the card to make personal purchases willful use of the card to make personal purchases even if you intend to reimburse the University, may even if you intend to reimburse the University, may result in disciplinary action, up to and including result in disciplinary action, up to and including termination of employment.termination of employment.


The procurement card SHALL NOT TO BE USED FOR the The procurement card SHALL NOT TO BE USED FOR the following:following:

Cellular phones/pagers and related monthly chargesCellular phones/pagers and related monthly charges Personal MembershipsPersonal Memberships Office or Lab furniture and equipmentOffice or Lab furniture and equipment Computers, laptops, netbooks nor PDA’s (electronic Computers, laptops, netbooks nor PDA’s (electronic

equipment)equipment) Personal Convenience Items such as briefcases, Personal Convenience Items such as briefcases,

coffee makers, etc.coffee makers, etc. Goods or services for Personal UseGoods or services for Personal Use The card may be used for Food/Refreshments/Catering The card may be used for Food/Refreshments/Catering

Services Services with prior approval from the Procurement with prior approval from the Procurement Card Administrator. Card Administrator. Funding restrictions may apply.Funding restrictions may apply.

The card may be used for Travel and Entertainment related The card may be used for Travel and Entertainment related expenses only with expenses only with prior approval from the prior approval from the Procurement Card Administrator. Procurement Card Administrator. Funding restrictions Funding restrictions may apply.may apply.

The card may be used for Software and Printers The card may be used for Software and Printers with prior with prior approval from the DoIT Office.approval from the DoIT Office.


PERSONAL RESPONSIBILITY: PERSONAL RESPONSIBILITY: Purchases charged against UniversityPurchases charged against University

funds that are not made in accordance funds that are not made in accordance with policies will be the PERSONALwith policies will be the PERSONAL

RESPONSIBILITY OF THE INDIVIDUAL RESPONSIBILITY OF THE INDIVIDUAL PLACING THE ORDER, as thePLACING THE ORDER, as the

University will not assume any University will not assume any financial responsibility.financial responsibility.


A) Follow proper internal procedures specific to your department for A) Follow proper internal procedures specific to your department for determining that a purchase is required and authorized. (The same as for a determining that a purchase is required and authorized. (The same as for a purchase request)purchase request)

B) Determine whether the procurement card is the most appropriate tool to B) Determine whether the procurement card is the most appropriate tool to use for the purchase.use for the purchase.

- Restricted item, over the $2,500 limit etc.- Restricted item, over the $2,500 limit etc.- Do not split an order to circumvent the $2,500 limit.- Do not split an order to circumvent the $2,500 limit.

C) Determine that the total amount of the purchase including shipping, C) Determine that the total amount of the purchase including shipping, handling, postage, freight, insurance, etc., does not exceed either the handling, postage, freight, insurance, etc., does not exceed either the $2,500 limit. If the limit is exceeded, the transaction will automatically be $2,500 limit. If the limit is exceeded, the transaction will automatically be refused by the bank and the purchase will not proceed.refused by the bank and the purchase will not proceed.

D) Determine that the price quoted is the best you can obtain.D) Determine that the price quoted is the best you can obtain.

E) Obtain an original receipt at the time of purchase or pick-up. If an item is E) Obtain an original receipt at the time of purchase or pick-up. If an item is shipped, the packing slip must be kept. All original receipts and other shipped, the packing slip must be kept. All original receipts and other paperwork must be forwarded each month to the procurement card paperwork must be forwarded each month to the procurement card program administrator as part of the reconciliation process.program administrator as part of the reconciliation process.

F) Remember to give the supplier your name, department, phone number,F) Remember to give the supplier your name, department, phone number,and complete delivery instructions. All purchases must be shippedand complete delivery instructions. All purchases must be shippeddirectly to the campus address or Central Receiving. directly to the campus address or Central Receiving.


PURCHASES BY PHONE, FAX, OR MAILPURCHASES BY PHONE, FAX, OR MAIL

A) When you place the call, state that you are calling from North CarolinaA) When you place the call, state that you are calling from North CarolinaA&T State University and that you will be making your purchase on a procurement A&T State University and that you will be making your purchase on a procurement card.card.

B) Emphasize that the B) Emphasize that the University is a Tax Exempt Institution (NC A&T Tax University is a Tax Exempt Institution (NC A&T Tax Exempt number 400045).Exempt number 400045). Also record the name and address of the company, Also record the name and address of the company, item(s) ordered, and cost.item(s) ordered, and cost.

C) Give the supplier your name, delivery address, phone number, and complete C) Give the supplier your name, delivery address, phone number, and complete delivery instructions.delivery instructions.

D) Request that a receipt and/or packing slip that shows D) Request that a receipt and/or packing slip that shows DOLLAR AMOUNTSDOLLAR AMOUNTS be be included with goods. Retain this with your purchase log.included with goods. Retain this with your purchase log.

FAX - Follow any applicable steps from the above instructions.FAX - Follow any applicable steps from the above instructions.Retain a copy of the fax, and also fax confirmation for your records. Do not mail a Retain a copy of the fax, and also fax confirmation for your records. Do not mail a copy of thecopy of theorder to the vendor because this increases the chance that the order will be order to the vendor because this increases the chance that the order will be duplicated. If the company requires the original be sure to clearly mark it duplicated. If the company requires the original be sure to clearly mark it ""CONFIRMATION OF FAX ORDER, DO NOT DUPLICATE.”CONFIRMATION OF FAX ORDER, DO NOT DUPLICATE.”

MAILMAIL - Follow any applicable steps from the above instructions. Retain a copy of the - Follow any applicable steps from the above instructions. Retain a copy of the order for your records, and request that a receipt be sent to you for your records.order for your records, and request that a receipt be sent to you for your records.

PROCUREMENT CARDPROCUREMENT CARD The pcard is to be used for small dollar The pcard is to be used for small dollar

purchases under $2,500. purchases under $2,500.

There is a $2,500 single transaction limit and There is a $2,500 single transaction limit and the order should not be split to circumvent this the order should not be split to circumvent this limit.limit.

Reconciliation Packets are due on the 5Reconciliation Packets are due on the 5thth of of every month and are late on the 10th.every month and are late on the 10th.

All packets must be in the following order:All packets must be in the following order:– Transaction log (included for Transaction log (included for originaloriginal signatures) signatures)– Report reconciliation (downloaded from WORKS)Report reconciliation (downloaded from WORKS)– Statement (mailed or downloaded copy)Statement (mailed or downloaded copy)– All receipts – whether charge or creditAll receipts – whether charge or credit– Food or other approval lettersFood or other approval letters– Stapled or affixed in the upper right hand cornerStapled or affixed in the upper right hand corner


DISPUTE OF STATEMENT ITEMSDISPUTE OF STATEMENT ITEMS

Purchases appearing on the monthly statement from Purchases appearing on the monthly statement from the bank may be disputed up to the bank may be disputed up to thirty days thirty days from the from the date of the statement.date of the statement.

If a charge is not recognized by the cardholder or If a charge is not recognized by the cardholder or some other problem arises, the cardholder should some other problem arises, the cardholder should contact the procurement card program administrator contact the procurement card program administrator at 334-7555. You should also contact the bank to at 334-7555. You should also contact the bank to discuss the details. discuss the details.

If you have a dispute and are not satisfied with the If you have a dispute and are not satisfied with the outcome, please contact the procurement card outcome, please contact the procurement card program administrator.program administrator.

PROCUREMENT CARD PROCUREMENT CARD

Copy small receipts on 8 1/2 x 11 paper. Attach Copy small receipts on 8 1/2 x 11 paper. Attach original receipts by taping the top and bottom. Do not original receipts by taping the top and bottom. Do not tape over any writing on the receipt as the ink will tape over any writing on the receipt as the ink will fade.fade.

Do not use your card to pay off balances on Do not use your card to pay off balances on statements. We need original bills for each item.statements. We need original bills for each item.

Do not use pcard to pay for scholarships.Do not use pcard to pay for scholarships.

Sign off often (in WORKS) Sign off often (in WORKS)

There is a pcard training available monthly on policies, There is a pcard training available monthly on policies, procedures and WORKS. We also offer one-on-one procedures and WORKS. We also offer one-on-one training on Wednesdays. Please contact Jeanne Reyes training on Wednesdays. Please contact Jeanne Reyes to sign up ([email protected]).to sign up ([email protected]).


If someone in your area is going on vacation or medical leave, If someone in your area is going on vacation or medical leave, please inform PCard Administrator Wendelin Douglas please inform PCard Administrator Wendelin Douglas ([email protected]) or PCard Coordinator Jeanne Reyes ([email protected]) or PCard Coordinator Jeanne Reyes ([email protected]).([email protected]).

Your card remains the property of the bank and must be Your card remains the property of the bank and must be surrendered immediately upon transfer of assignment, leave, surrendered immediately upon transfer of assignment, leave, termination of employment or upon the request of either your termination of employment or upon the request of either your supervisor or the procurement card administrator/coordinator.supervisor or the procurement card administrator/coordinator.

Note: Supervisors are required to report any cardholder Note: Supervisors are required to report any cardholder that has a transfer of assignment, leave in excess of one that has a transfer of assignment, leave in excess of one month or termination of employment to the procurement month or termination of employment to the procurement card program administrator/coordinator immediately.card program administrator/coordinator immediately.

If someone in your office is doing the majority of the purchases, If someone in your office is doing the majority of the purchases, then the card should be in their name, otherwise we are exposed then the card should be in their name, otherwise we are exposed to liability.to liability.


Purchases from Contracts and Grants accounts Purchases from Contracts and Grants accounts must strictly adhere to all A-21, A-110 and other must strictly adhere to all A-21, A-110 and other agency guidelines.agency guidelines. These guidelines may restrict These guidelines may restrict the purchase of specific items. the purchase of specific items.

Individual grant agencies may also be more Individual grant agencies may also be more restrictive and may not allow certain purchases. It restrictive and may not allow certain purchases. It is the is the cardholder'scardholder's responsibility to be aware of responsibility to be aware of the rules and guidelines applicable to each the rules and guidelines applicable to each account. account. Funds must be available before charges Funds must be available before charges are made (are made (if allowed). if allowed).

Contracts and Grants accounts cannot be used Contracts and Grants accounts cannot be used after the grant ending date as with other after the grant ending date as with other purchases. The same rules apply as for normal purchases. The same rules apply as for normal requisitions. requisitions. The cardholder will be held liable if The cardholder will be held liable if funds are not available. Failure to follow these funds are not available. Failure to follow these guidelines are grounds for revocation of the card.guidelines are grounds for revocation of the card.

PROCUREMENT CARDPROCUREMENT CARDDelinquent Reconciliation Logs:Delinquent Reconciliation Logs:

Approved reconciliation logs with all documentation are to Approved reconciliation logs with all documentation are to be submitted to the PCard Coordinator in the Accounting be submitted to the PCard Coordinator in the Accounting Department by the 5th of each month following the close of Department by the 5th of each month following the close of the billing cycle and are late on the 10th. Any reconciliation the billing cycle and are late on the 10th. Any reconciliation not received by the due date, will prompt an email to the not received by the due date, will prompt an email to the cardholder and supervisor via email. Reconciliation logs cardholder and supervisor via email. Reconciliation logs not received by the 10th of the month will result in card not received by the 10th of the month will result in card suspension with the cardholder and suspension with the cardholder and Supervisor/Chairperson/Department Head notification.Supervisor/Chairperson/Department Head notification.

First Offense- Immediate reinstatement after receipt of First Offense- Immediate reinstatement after receipt of delinquent Reconciliation Log and documentation.delinquent Reconciliation Log and documentation.

Second Offense- Reinstatement after receipt of delinquent Second Offense- Reinstatement after receipt of delinquent reconciliation packet reconciliation packet ANDAND a written memo from the a written memo from the department head explaining the reason for the discrepancy department head explaining the reason for the discrepancy which caused the delay/suspension and steps to prevent it which caused the delay/suspension and steps to prevent it from happening in the future.from happening in the future.

Third Offense – Card privileges will be suspended and Third Offense – Card privileges will be suspended and subject to cancellation.subject to cancellation.


The following infractions will result in the The following infractions will result in the suspension/termination of the card:suspension/termination of the card:

Willful misuse of the card, or inappropriate Willful misuse of the card, or inappropriate expendituresexpenditures

Two contacts to request delinquent receipts, monthly Two contacts to request delinquent receipts, monthly reconciliations (purchase log) or signed statements.reconciliations (purchase log) or signed statements.

Two instances of splitting transactions to circumvent Two instances of splitting transactions to circumvent transaction limits.transaction limits.

Two instances of noncompliance with state contract Two instances of noncompliance with state contract terms (Note: State contract terms legally bind the terms (Note: State contract terms legally bind the institution. State contract terms may be viewed at institution. State contract terms may be viewed at http://www.doa.state.nc.us/PandC.http://www.doa.state.nc.us/PandC.

In-activity of the procurement card in excess of one In-activity of the procurement card in excess of one year.year.

Common pcard issuesCommon pcard issues

Not allocating in WORKS timely (on or before Not allocating in WORKS timely (on or before the 24the 24thth))

Incorrect account codingIncorrect account coding Not signing offNot signing off Failure to add descriptive information in Failure to add descriptive information in

comments sectioncomments section Missing receiptsMissing receipts Lack of original signatures (people signing on Lack of original signatures (people signing on

behalf of someone else).behalf of someone else). Order of paperworkOrder of paperwork Not providing written approval for certain Not providing written approval for certain

items (for example – food)items (for example – food)

Some Unallowable Some Unallowable PurchasesPurchases Food (except with written Food (except with written

permission)permission) Flowers (on state funds)Flowers (on state funds) Gas Gas Charges to Temporary Agencies Charges to Temporary Agencies Recurring chargesRecurring charges Payment for personal servicesPayment for personal services

Student Payment and Student Payment and ReportingReportingPurpose:Purpose:

To provide guidelines for classifying payments To provide guidelines for classifying payments made to students as scholarships, made to students as scholarships, salaries/wages, consultant fees and salaries/wages, consultant fees and reimbursements, ensuring compliance with reimbursements, ensuring compliance with Internal Revenue Service (IRS) reporting and Internal Revenue Service (IRS) reporting and withholding requirements. withholding requirements.

In addition to the proper classification of In addition to the proper classification of student payments, the appropriate procedures student payments, the appropriate procedures for processing these payments will be covered.for processing these payments will be covered.

NOTE:NOTE: There may be additional requirements There may be additional requirements when making payments to nonresident aliens.when making payments to nonresident aliens.

Student Payment and Reporting Student Payment and Reporting

Many payments to students, graduate Many payments to students, graduate students, non A&T enrolled students and students, non A&T enrolled students and others are commonly referred to as others are commonly referred to as stipends. The term stipend does not provide stipends. The term stipend does not provide adequate information for specific guidance adequate information for specific guidance in determining the appropriate procedures in determining the appropriate procedures for processing these payments and for for processing these payments and for determining appropriate IRS reporting and determining appropriate IRS reporting and withholding requirements. Therefore, these withholding requirements. Therefore, these payments must be more specifically payments must be more specifically classified as scholarships, salaries/wages, classified as scholarships, salaries/wages, consulting fees or reimbursements.consulting fees or reimbursements.

Student Payment and Student Payment and Reporting Reporting Scholarships (also known as Fellowships): Scholarships (also known as Fellowships): The IRS The IRS

regulations regarding the definition of scholarships is regulations regarding the definition of scholarships is contained in Section 117 which states: contained in Section 117 which states:

Section 117(a) GENERAL RULE. - Section 117(a) GENERAL RULE. - Gross income does not Gross income does not include any amount received as a qualified scholarship by include any amount received as a qualified scholarship by an individual who is a candidate for a degree at an an individual who is a candidate for a degree at an educational organization described in section 170(b)(1)(a)educational organization described in section 170(b)(1)(a)(ii).(ii).

Section 117(b) QUALIFIED SCHOLARSHIP. - Section 117(b) QUALIFIED SCHOLARSHIP. - For For purposes of this section:purposes of this section:

(1) IN GENERAL. - The term "qualified scholarship" means (1) IN GENERAL. - The term "qualified scholarship" means any amount received by an individual as a scholarship or any amount received by an individual as a scholarship or fellowship grant to the extent the individual establishes fellowship grant to the extent the individual establishes that, in accordance with the conditions of the grant, such that, in accordance with the conditions of the grant, such amount was used for qualified tuition and related expenses.amount was used for qualified tuition and related expenses.

(2) QUALIFIED TUITION AND RELATED EXPENSES. - for the (2) QUALIFIED TUITION AND RELATED EXPENSES. - for the purposes of paragraph (1), the term "qualified tuition and purposes of paragraph (1), the term "qualified tuition and related expenses" means -related expenses" means -

Student Payment and Student Payment and Reporting Reporting (A) tuition and fees required for the enrollment or (A) tuition and fees required for the enrollment or

attendance of a student at an educational attendance of a student at an educational organization described in section 170(b)(1)(A)(ii), organization described in section 170(b)(1)(A)(ii), andand

(B) fees, books, supplies, and equipment required (B) fees, books, supplies, and equipment required for courses of instruction at such an educational for courses of instruction at such an educational organization.organization.

Section 117(c) LIMITATION. - Section 117(c) LIMITATION. - Subsections (a) Subsections (a) and (d) shall not apply to that portion of any and (d) shall not apply to that portion of any amount received which represents payment for amount received which represents payment for teaching, research, or other services by the teaching, research, or other services by the student required as a condition for receiving the student required as a condition for receiving the qualified scholarship or qualified tuition reduction.qualified scholarship or qualified tuition reduction.

Student Payment and Student Payment and Reporting Reporting The University interprets these IRS regulations as follows: The University interprets these IRS regulations as follows:

A scholarship must possess two characteristics: A scholarship must possess two characteristics: – The student (as opposed to the University) primarily benefits The student (as opposed to the University) primarily benefits

from the activity performed, AND from the activity performed, AND – Teaching, research, or other services cannot be required as a Teaching, research, or other services cannot be required as a

condition to receive payment. The University classifies teaching condition to receive payment. The University classifies teaching and research in two ways: and research in two ways:

Training relatedTraining related - any teaching or research associated with a - any teaching or research associated with a training grant. training grant.

Service relatedService related - any teaching or research which is not involved in - any teaching or research which is not involved in training is service oriented and Section 117(c) does apply. training is service oriented and Section 117(c) does apply.

If a payment is made to a student who primarily benefits If a payment is made to a student who primarily benefits from the teaching or research required for a training grant, from the teaching or research required for a training grant, then the payment should be treated as a scholarship. If a then the payment should be treated as a scholarship. If a payment is made to a student who primarily benefits and is payment is made to a student who primarily benefits and is required to perform teaching or research services, then the required to perform teaching or research services, then the payment should be treated as salaries/wages. payment should be treated as salaries/wages.

Student Payment and Student Payment and Reporting Reporting

NOTE:NOTE: Whether a payment is made directly or in the form of Whether a payment is made directly or in the form of a reimbursement for books, supplies, room, board or travel, a reimbursement for books, supplies, room, board or travel, it should be treated as a scholarship as long as it meets this it should be treated as a scholarship as long as it meets this definition. definition.

Primary Beneficiary:Primary Beneficiary: A student is considered to be the A student is considered to be the primary beneficiary if the emphasis of the duties performed primary beneficiary if the emphasis of the duties performed is to provide training rather than to render services in return is to provide training rather than to render services in return for payment. Several factors must be considered when for payment. Several factors must be considered when determining the primary beneficiary. For example, if the determining the primary beneficiary. For example, if the desired outcome of the project is the training of the desired outcome of the project is the training of the individual student, rather than useful results, then the individual student, rather than useful results, then the student would be the primary beneficiary. The rate of pay is student would be the primary beneficiary. The rate of pay is another consideration. If the department would hire another another consideration. If the department would hire another individual at a higher rate than the student to perform the individual at a higher rate than the student to perform the same tasks and not provide training, then the student could same tasks and not provide training, then the student could be the primary beneficiary. be the primary beneficiary.

Student Payment and Student Payment and Reporting Reporting Salaries/Wages: Salaries/Wages: All remuneration for services performed All remuneration for services performed

by an employee for his employer, including the cash value of by an employee for his employer, including the cash value of all remuneration (including benefits) paid in any medium all remuneration (including benefits) paid in any medium other than cash. If salaries/wages are paid to an employee, other than cash. If salaries/wages are paid to an employee, applicable income and FICA taxes must be withheld. applicable income and FICA taxes must be withheld. "Employer/employee relationship" as defined below should "Employer/employee relationship" as defined below should be used as a basis for determining whether an individual be used as a basis for determining whether an individual should be classified as an employee. Clarifications regarding should be classified as an employee. Clarifications regarding this definition should be directed to Human this definition should be directed to Human Resources/Payroll for a ruling.Resources/Payroll for a ruling.

Consulting Fees:Consulting Fees: Payment for services made to Payment for services made to independent contractors. An independent contractor is an independent contractors. An independent contractor is an individual who performs services for the University, but individual who performs services for the University, but whose relationship with the entity is not an whose relationship with the entity is not an "employer/employee relationship" (defined below). Payments "employer/employee relationship" (defined below). Payments for fees made to independent contractors must be reported for fees made to independent contractors must be reported to the Internal Revenue Service on Form 1099 which are to the Internal Revenue Service on Form 1099 which are processed and recorded in the Banner Finance Module.processed and recorded in the Banner Finance Module.

Student Payment and Student Payment and Reporting Reporting In general, if an individual is subject to the control or direction of In general, if an individual is subject to the control or direction of

another merely to accomplish a result, but not as to the details and another merely to accomplish a result, but not as to the details and means of accomplishing the result, he is an independent contractor. means of accomplishing the result, he is an independent contractor. That is, the entity requesting the service has the right to tell an That is, the entity requesting the service has the right to tell an independent contractor what to do, but not how to do it. independent contractor what to do, but not how to do it.

Employer/Employee RelationshipEmployer/Employee Relationship:: An employer/employee An employer/employee relationship exists when a worker’s actions are subject to the relationship exists when a worker’s actions are subject to the direction and control of the University with regard to the results of direction and control of the University with regard to the results of the work, and the details of when, where and how the work is to be the work, and the details of when, where and how the work is to be done. Some of the characteristics usually implied in an done. Some of the characteristics usually implied in an employer/employee relationship include permanency of employer/employee relationship include permanency of employment, maintenance of specific work hours, compensation by employment, maintenance of specific work hours, compensation by the hour, week, month, or year (rather than by the "job"), the right the hour, week, month, or year (rather than by the "job"), the right of the employer or employee to terminate employment without of the employer or employee to terminate employment without incurring liability, and the furnishing of tools, equipment, materials incurring liability, and the furnishing of tools, equipment, materials and a place in which to work (none of these characteristics stand and a place in which to work (none of these characteristics stand alone in determining the relationship). The IRS normally presumes alone in determining the relationship). The IRS normally presumes that the worker is an employee and thus the University has the that the worker is an employee and thus the University has the responsibility to prove otherwise. responsibility to prove otherwise.

Student Payment and Student Payment and Reporting Reporting Student (as defined for this policy only): Student (as defined for this policy only): An individual enrolled An individual enrolled

in course(s) for credit. Students will have all scholarship payments in course(s) for credit. Students will have all scholarship payments applied to their individual student account (in Banner Student applied to their individual student account (in Banner Student System). System).

Non-University StudentNon-University Student: Individuals who are participating in study : Individuals who are participating in study or training at the University who do not have a (Banner) student or training at the University who do not have a (Banner) student account. account.

Postdoctoral Fellow:Postdoctoral Fellow: A person who has received a doctoral degree A person who has received a doctoral degree and is pursuing additional training in research. and is pursuing additional training in research.

Expense Reimbursement:Expense Reimbursement: Payment for expenses incurred on Payment for expenses incurred on behalf of the University. Expense reimbursements are applicable for behalf of the University. Expense reimbursements are applicable for employees, consultants, and students. Students can be reimbursed employees, consultants, and students. Students can be reimbursed either for business or school related activities (for example, text either for business or school related activities (for example, text books). All school related reimbursements should be treated as books). All school related reimbursements should be treated as scholarships and must be submitted to/approved by the scholarships and must be submitted to/approved by the Student Student Financial Aid Office. Financial Aid Office.

Travel reimbursements can be either school related or business Travel reimbursements can be either school related or business related, depending on the purpose of the event and the student’s related, depending on the purpose of the event and the student’s participation in the event.participation in the event.

Student Payment and Student Payment and Reporting Reporting (a)(a) If the students provide services that primarily If the students provide services that primarily

benefit NCA&TSU, the expenses are business related. benefit NCA&TSU, the expenses are business related. Related services include submittal and/or presentation Related services include submittal and/or presentation

of a research paper, participation in round table of a research paper, participation in round table discussions, or sharing knowledge or technology by discussions, or sharing knowledge or technology by other means.other means.

Example:Example: A student travels to attend an academic A student travels to attend an academic conference, and presents her research paper on behalf conference, and presents her research paper on behalf of the University. As her contribution to the conference of the University. As her contribution to the conference is affiliated with the University, she is providing services is affiliated with the University, she is providing services that primarily benefit the University. Therefore, the that primarily benefit the University. Therefore, the expenses are business related. expenses are business related.

(b)(b) If the students do not provide any services, or If the students do not provide any services, or provide services that primarily benefit the students provide services that primarily benefit the students themselves, then the travel expenses are school related. themselves, then the travel expenses are school related.

Student Payment and Student Payment and Reporting Reporting Example 1Example 1: A student travels to attend a workshop for : A student travels to attend a workshop for

educational purposes related to his own study. The student educational purposes related to his own study. The student does not provide any service or contribute to the workshop does not provide any service or contribute to the workshop on behalf of the University. Therefore, his travel expenses are on behalf of the University. Therefore, his travel expenses are school related.school related.

Example 2Example 2: A student travels to attend a training : A student travels to attend a training event/program, and she presents and participates in the event/program, and she presents and participates in the group discussion on the subject matter. As her participation group discussion on the subject matter. As her participation is primarily for her own training, therefore primarily benefits is primarily for her own training, therefore primarily benefits herself, her travel expenses are school related.herself, her travel expenses are school related.

If the department considers the travel expense to be If the department considers the travel expense to be business related, documentation detailing the purpose of the business related, documentation detailing the purpose of the event and the student’s involvement must be included with event and the student’s involvement must be included with the travel documents to be submitted for reimbursement. If the travel documents to be submitted for reimbursement. If it is determined that the travel expenses do not qualify as it is determined that the travel expenses do not qualify as business related, the reimbursement must be treated as business related, the reimbursement must be treated as school related and processed via the Student Financial Aid school related and processed via the Student Financial Aid Office.Office.

Student Payment and Student Payment and Reporting Reporting Withholding Federal Income Tax on Scholarships, Withholding Federal Income Tax on Scholarships,

Fellowships, and Grants Paid to Nonresident AliensFellowships, and Grants Paid to Nonresident Aliens Amounts paid to NONRESIDENT ALIENS in the form of Amounts paid to NONRESIDENT ALIENS in the form of

scholarships, fellowships, grants, and financial aid, which cannot scholarships, fellowships, grants, and financial aid, which cannot be excluded from gross income as a "qualified scholarship" under be excluded from gross income as a "qualified scholarship" under I.R.C. 117 must be reported to IRS on Forms 1042 and 1042-S, I.R.C. 117 must be reported to IRS on Forms 1042 and 1042-S, regardless of the amount paid, unless the grant is from sources regardless of the amount paid, unless the grant is from sources outside the United States.outside the United States.

In general, the taxable portion of a scholarship or fellowship paid In general, the taxable portion of a scholarship or fellowship paid to a NONRESIDENT ALIEN is subject to federal income tax to a NONRESIDENT ALIEN is subject to federal income tax withholding at the rate of 30%, unless the payments are exempt withholding at the rate of 30%, unless the payments are exempt from tax under the Internal Revenue Code or a tax treaty. To from tax under the Internal Revenue Code or a tax treaty. To claim tax treaty benefits on nonqualified income from claim tax treaty benefits on nonqualified income from scholarship/fellowship awards, a completed W-8BEN form must be scholarship/fellowship awards, a completed W-8BEN form must be submitted to the University Accounting Office. However, payees submitted to the University Accounting Office. However, payees who are temporarily present in the United States in F-1, J-1, M-1, who are temporarily present in the United States in F-1, J-1, M-1, Q-1, or Q-2 nonimmigrant status are subject to a reduced 14% Q-1, or Q-2 nonimmigrant status are subject to a reduced 14% withholding rate on the taxable portion of the grant because such withholding rate on the taxable portion of the grant because such individuals are considered to be engaged in a U.S. trade or individuals are considered to be engaged in a U.S. trade or business under I.R.C. § 871(c).business under I.R.C. § 871(c).

Student Payment and Student Payment and Reporting Reporting In general, those portions of a scholarship, fellowship, or grant used In general, those portions of a scholarship, fellowship, or grant used

to pay tuition, fees, books, supplies, or equipment are classified as a to pay tuition, fees, books, supplies, or equipment are classified as a "Qualified Scholarship" and are not includible in the gross income of "Qualified Scholarship" and are not includible in the gross income of the recipient under I.R.C. § section 117 if the recipient is a candidate the recipient under I.R.C. § section 117 if the recipient is a candidate for a degree. Any portion of the scholarship, fellowship, or grant that for a degree. Any portion of the scholarship, fellowship, or grant that is not related to the items mentioned above is includible in the gross is not related to the items mentioned above is includible in the gross income of the recipient, which means that it is subject to income of the recipient, which means that it is subject to withholding. For non-degree candidates, the entire grant is withholding. For non-degree candidates, the entire grant is includible in the gross income of the recipient and is subject to includible in the gross income of the recipient and is subject to withholding. Research grants awarded to post-doctoral research withholding. Research grants awarded to post-doctoral research scholars are entirely includible in the gross income of the scholars are entirely includible in the gross income of the nonresident alien recipient and, as such, are subject to withholding.nonresident alien recipient and, as such, are subject to withholding.

Therefore, a non-qualified scholarship would include taxable items Therefore, a non-qualified scholarship would include taxable items such as living expenses (e.g., room and board, incidental expenses such as living expenses (e.g., room and board, incidental expenses under the scholarship etc.).under the scholarship etc.).

Refer to IRS website: Refer to IRS website: http://www.irs.gov/businesses/small/international/article/0,,id=1292http://www.irs.gov/businesses/small/international/article/0,,id=129249,00.html for additional information.49,00.html for additional information.

CHECK REQUESTSCHECK REQUESTS

Check requests are usually discouraged as they bypass the Check requests are usually discouraged as they bypass the purchasing system.purchasing system.

A check request can only be used in situations when a purchase A check request can only be used in situations when a purchase order, petty cash or the pcard order, petty cash or the pcard cannotcannot be used be used..

Check requests are used for the following allowable items:Check requests are used for the following allowable items:

Membership dues and fees Membership dues and fees Subscriptions Subscriptions Postage Postage Prizes or awards Prizes or awards Licenses Licenses Wire transfer payments Wire transfer payments Advertisements Advertisements Legal and Accounting fees Legal and Accounting feesInter-library loans Inter-library loans Express mail Express mailRoyaltiesRoyalties Insurance premiums Insurance premiumsPayments to other state agenciesPayments to other state agenciesForeign currency transaction payments Foreign currency transaction payments Travel reimbursements for non-employeesTravel reimbursements for non-employees ( (not to include students or contractors) not to include students or contractors)

Reimbursements Reimbursements (for business-related out of pocket expenses)(for business-related out of pocket expenses)Immigration expenditures payable to Homeland SecurityImmigration expenditures payable to Homeland Security


Attach all supporting documentation to requestAttach all supporting documentation to request ..

Business reason should be given for the Business reason should be given for the expenditureexpenditure..

The preparer is required to enter his/her name, The preparer is required to enter his/her name, location, telephone number, and date. This location, telephone number, and date. This information will be used to contact the preparer information will be used to contact the preparer when questions arisewhen questions arise..

To facilitate timely payment, payment will be To facilitate timely payment, payment will be mailed directly to payees or direct deposited into mailed directly to payees or direct deposited into payees bank account. “US Mail” is the default payees bank account. “US Mail” is the default distribution method. A request to mail with distribution method. A request to mail with enclosures must accompany original documents to enclosures must accompany original documents to be mailed to payee and copies of the documents be mailed to payee and copies of the documents for audit purposes.for audit purposes.


Requests for “after-the-fact” and non Requests for “after-the-fact” and non allowable items should include the following:allowable items should include the following:

A formal written exception request A formal written exception request identifying reasons for not following identifying reasons for not following University procedures and what steps will be University procedures and what steps will be taken in the future assuring this infraction taken in the future assuring this infraction will not reoccur should accompany the check will not reoccur should accompany the check request. Approval by a senior departmental request. Approval by a senior departmental officer for documentation and evaluation. officer for documentation and evaluation. Requestors should understand this is a Requestors should understand this is a request, not a guaranteerequest, not a guarantee. .


When a check request is written When a check request is written on a grant fund, please make on a grant fund, please make sure you have all necessary sure you have all necessary support and send your paperwork support and send your paperwork to the Contract and Grant to the Contract and Grant Accountant for approval before Accountant for approval before forwarding it to the University forwarding it to the University Accounting Office.Accounting Office.

Common check request Common check request issuesissues

Missing appropriate signaturesMissing appropriate signaturesIncorrect index and account numbersIncorrect index and account numbersIncomplete documentationIncomplete documentationIncorrect vendor addressesIncorrect vendor addressesIncorrect vendor banner ID numberIncorrect vendor banner ID numberInsufficient letter of justificationInsufficient letter of justificationFailure to follow dual employment proceduresFailure to follow dual employment proceduresPhone numbers are not properly filled outPhone numbers are not properly filled outMissing ReceiptsMissing ReceiptsNon-US Person/Entity indicatedNon-US Person/Entity indicated

CONTACTSCONTACTS

TravelTravel Procurement CardProcurement CardYolanda Hopkins Yolanda Hopkins Jeanne Reyes Jeanne Reyes [email protected]@ncat.edu [email protected] [email protected]

DisbursementsDisbursements General AccountingGeneral AccountingAnne Boozer Anne Boozer Helen BuckHelen [email protected]@ncat.edu [email protected] [email protected]

Lottayne Widemon Lottayne Widemon [email protected] [email protected]

NORTH CAROLINA A & T STATE UNIVERSITY UNIVERSITY ACCOUNTING OFFICE.

Documents

travel expenses

travel workbook

travel period

day of travel

expense reimbursement

university policies

state policy

state law