Accounts Payable

Changes to Forms & Procedure

Many factors must be considered when designing procedures at Boise State University

Vendor Information Form (W9)• ALL payments are reportable. Some require

withholding.

• IRS Compliance required of AP = TIN match, EPLS check, 1099 reporting

• Required for EVERY ‘vendor’ regardless of dollar value or type of payment

• Citizenship information (W8)

Purchase of Good or Service

-------------------$2,000--------------------

Requisition Purchase Order (goods)

Contract for Services (service)

P-card (preferred)Restrictions on services (NO IC)Vendors not acceptDoesn’t fit into daily operation

Payment Request

No change to policy or procedure related to these forms

Consolidated

Payment Request Form

By Section

Instructions http://vpfa.boisestate.edu/accounts-payable/Under Quick Links

If Vendor Number unknown

One or the other

Payment Designation

Payment is for: Supporting documentation:

Payment Designation

Payment is for:Supplies

•If >$2,000 should have contract or Requisition/PO•If contract, send copy•If PO, don’t use this form

•Not independent contractors

Supporting documentation:Original itemized invoice(s), copy of contract for non-independent contractors

Payment Designation

Payment is for:Reimbursements – non-employee only

•Employees via T&E system•Vendor Information form required•If candidate use candidate reimbursement form

Supporting documentation:Original itemized receipt(s). Note: payee is required to sign below •Internal control•Not new requirement•Previously on statement of services rendered

Payment Designation

Payment is for:Registration, subscription, memberships

Supporting documentation:Completed order form

Payment Designation

Payment is for:Participants, Stipends (Including training stipends)

•Not BSU students•Use Stipend & Fellowship request form for BSU students

Supporting documentation:Agenda, advertisement, registration form, name of event, dates of event, etc.

Payment DesignationPayment is for:Honorarium (token payment of $500 or less)

•Recurrence is part of token•Travel ok (pcard restrictions)•Reimbursement preferred

Supporting documentation:Contract, agenda, flyer, documentation of invitation, etc.

Prepaying Travel Expenses for Guests with a University P-Card

Departments may submit a request to Accounts Payable to prepay airfare and lodging (room and tax only, no incidentals) for guests using a University p-card if all of the following conditions are met:

1) The individual is volunteering his or her services for the betterment of the University and will not be compensated for services;

2) The individual will not receive an honorarium of more than $500;

3) The department submits a completed W-9 (or for international visitors, a W-8BEN) to Accounts Payable

4) The department understands and agrees that if the individual does not use the airline ticket and/or hotel, the department is still responsible for payment; and

5) No expenses are incurred until after approval from Accounts Payable is received.

*Note that requests to prepay airfare and lodging for international visitors may not be approved due to tax treaty and/or immigration restrictions.

Please submit your request to accounts-payable@boisestate.edu for review and approval.

Payment Designation

Payment is for:Independent Contractors NOTE: Payee is required to sign below.

•Differs from GUEST because of compensation

Supporting documentation:Check here if copy of contract on file with AP. Otherwise attach copy of contract.•If suppliers >$2,000 then copy of contract with EVERY payment•If IC, copy of contract with 1st increment only

Payment Designation

Payment is for:Other ___________

•Anything that doesn’t fit into a different category and IS NOT on the Do NOT Use for list…

Supporting documentation:Attach documentation applicable to the context of this payment request. See Purpose / Explanation section for possible further requirements.

Do NOT Use for…Stipend / fellowships (students

only)

Meals & Refreshments

Public Relations & Alcohol Expense

Petty Cash

Employee Travel / Reimbursement

Candidate Reimbursement

Stipend & Fellowship Request form

Meals & Refreshments (Events) form

Public Relations & Alcohol Expense form

Petty Cash Worksheet

Employee Travel / Reimbursement (T&E System)

Candidate Reimbursement form

Purpose / Explanation (Please provide enough detail to clearly describe how this expense relates to official university business which may include who, what, where, when and why the expense is

necessary.) If the business purpose is specific to a chartfield line below, please specify.

• AP required to perform compliance• Please help us understand the purpose of the transaction. • Who, what, where, when and why… if it isn’t elsewhere on the

form, put it here

[ ] Independent contractors, host family, volunteers (please provide specific service dates for which payment applies)

Service Start Date ___ Service End Date ___– Not necessarily contract dates

Chartfield Information(If your payment requires more than four lines,

please attach additional form(s))

• Dept id and account code required

– List of commonly used account codes located http://vpfa.boisestate.edu/accounts-payable/

• Project grant…if you have one you will know….otherwise default

Authorizations

• Payee signature (nonemployee reimbursements, independent contractors, host family payments, volunteers)– Not required to be original– Idaho statute requiring certification

• Authorized signature– Not necessarily same as contract signing authority– No change … whomever signed before signs now

SUMMARY

Questions?Comments?Concerns?