UNLV Controller’s Office University of Nevada Las Vegas Accounts Payable Department Welcome to Accounts Payable Training for Vendor Payments and Non-Travel Reimbursements Presented by: Maria Templanza, Stephanie Jiron, Richard Tunstill and Summer Mudd
UNLV Controller’s Office Contact Information University of Nevada Las Vegas Accounts Payable Department • CONTROLLER • BRENT MORGAN • Call 895-3517 • ACCOUNTS PAYABLE MANAGER • YVETTE WALTON • Call 895-1143
UNLV Controller’s Office Contact Information University of Nevada Las Vegas Accounts Payable Department Vendor Team Phone – 895-1157 Vendor Team Fax – 895-1519 Mail Stop – 1053 Invoice Billing Address: UNLV Account Payable Box 451053 4505 Maryland Parkway Las Vegas, NV 89154-1053 Website Address - http://accountspayable.unlv.edu/
UNLV Controller’s Office Accounts Payable website is under construction University of Nevada Las Vegas Accounts Payable Department
UNLV Controller’s Office Team Responsibilities University of Nevada Las Vegas Accounts Payable Department • Summer Mudd- Team Supervisor • Independent Service Providers • Training • Cash with Orders • Scheduled Auto-payments • Maria Templanza • Process employee & student reimbursements • Library • Bookstore • Host • Approves on-line payment vouchers entered by various departments • Stephanie Jiron • Process payments against open purchase orders (vendor invoices) • Construction and retention payments to contractors • Scheduled Auto-payments • Richard Tunstill • Process all non-travel related payment vouchers to vendors • Memberships/Dues/Subscriptions/Licenses • Petty Cash Replenishment • Wire Transfers and Bank Drafts • Office Max
UNLV Controller’s Office University of Nevada Las Vegas Accounts Payable Department What Topics will we cover today? • What document to use? • Where do I get forms? • Independent Service Providers • Payment to Nonresident Alien Employees & Students • Payment Vouchers • Host Policy & Procedures • Payment Option - Wire Transfers • Payment Option - Foreign Bank Drafts • Vendor Invoice Processing • Applicable Tax Information • Vendor Application & W-9 Form • Financial Data Warehouse • Policies and Frequently Asked Questions • Questions?????
UNLV Controller’s Office Which document do I use? University of Nevada Las Vegas Accounts Payable Department • To determine how to pay an item first determine who you are paying. • To pay a vendor for goods to be received or future services, submit and requisition (RX) to Purchasing. • To pay a vendor for goods or services already received submit the request on a payment voucher (PV). - This is considered an “After-the-fact” purchase. Follow instructions for after-the-fact purchases. • To pay an individual (non-UNLV) affiliate for services, submit an Independent Service Provider (ISP) contract or Independent Contractor Agreement (ICA). • Review the Payment Voucher slide for instruction on the types of items paid on Payment Vouchers.
UNLV Controller’s Office Where do I get forms? University of Nevada Las Vegas Accounts Payable Department Forms are available on the Accounts Payable website and the Controller’s website. http://accountspayable.unlv.edu/topics.htm http://controller.unlv.edu/forms.html
UNLV Controller’s Office University of Nevada Las Vegas Accounts Payable Department
UNLV Controller’s Office University of Nevada Las Vegas Accounts Payable Department
UNLV Controller’s Office Payments to Individuals(ISP’s & ICA’s) University of Nevada Las Vegas Accounts Payable Department • When bringing individuals to UNLV, first determine their classification. • If you are doing business with an individual their payment will be on an Independent Service Provider Contract (ISP) or Independent Contractor Agreement (ICA). • New contracts have been created and are available on the controller’s website. • You may still use the old pre-printed forms if available in your department.
UNLV Controller’s Office Reminders: ISP’s & ICA’sCONTACT YVETTE WALTONAT 895-1143 University of Nevada Las Vegas Accounts Payable Department • If the Independent Service Provider has been employed with any of the NSHE agencies within the current calendar year (Jan. – Dec.), do not proceed with using the ISP Form. Process payment on an employment document. • The IRS says individuals are either an independent contractor (1099 self-employment income) or you are an employee (W-2 wages). • The Accounts Payable Manager will make the determination whether an individual will be paid as an independent contractor or employee. • For the most part, all guest speakers/lecturers are classified as independent contractors. • Follow instructions on ISP/ICA contracts for information on how to negotiate and pay individuals.
UNLV Controller’s Office Nonresident AliensContact Debbie Honrath at: 895- 1243 University of Nevada Las Vegas Accounts Payable Department • Contact the Office of International Students and Scholars when bringing in any foreign nationals to assist with employment, visa and travel issues as well as immigration advising and related documents. http://studentlife.unlv.edu/international/ • It is important that the individual have the correct immigration status for the type of payment requested, or we may not legally be able to pay the individual under immigration law. • Accounts Payable handles payments and reimbursements to nonresident alien candidates, volunteers, and independent contractors. • Check in advance when bringing in a nonresident alien independent contractor or contracting with a foreign company who will be providing services in the U.S. The nonresident alien will need to complete additional forms in person when they arrive. Contact Debbie Honrath to setup any required meetings before the independent contractor leaves the U.S.
UNLV Controller’s Office University of Nevada Las Vegas Accounts Payable Department PAYMENT VOUCHERS ARE USED FOR • Employee/Student Reimbursements • Hosting Reimbursements • Prizes or Awards • Memberships, Subscriptions & Dues • Petty Cash Replenishment • Cell Phone Service • After the Fact Payments • Conference Payments– (Travel Presentation) • Guest Payments – (Travel Presentation) • Candidate Payments – (Travel Presentation) • Moving Allowances – (Travel Presentation) • Lodging Prepayments – (Travel Presentation) All Vendor Invoices should be processed using an RX from Purchasing
UNLV Controller’s Office Payment Voucher (PVE) forms are available on-line for download and numbers may be obtained by contacting Yvette Walton, Accounts Payable Manager for issuance of a blocks of numbers.- Be sure to keep track of the numbers that have been used. Duplicate numbers are not allowed. University of Nevada Las Vegas Accounts Payable Department Yvette Walton 895-1143
UNLV Controller’s Office University of Nevada Las Vegas Accounts Payable Department Employee & Student Reimbursement • Use a payment voucher to reimburse employees or students for UNLV business expenses. • Follow receipts policy for all reimbursements. • Include reason for reimbursement. • Only original receipts are acceptable.
UNLV Controller’s Office University of Nevada Las Vegas Accounts Payable Department • Business Name and Address • Itemization of Purchase • Total Amount Paid • Method of Payment • Date of Purchase • Original Receipts • Receipts older than 365 days require approval from the President. • http://accountspayable.unlv.edu/Topics/receipts.htm Acceptable Receipts for all Types of Reimbursements
UNLV Controller’s Office University of Nevada Las Vegas Accounts Payable Department Non-reimbursable Expenses • Annual fees for personal charge or credit cards • Vehicle cleaning • Corporate credit card delinquency fees/finance charges/annual charges • Loss/theft of personal property • Parking fines or traffic fines • Personal clothing or hygiene items • Personal entertainment, including sports events • Personal telephone calls • Use of prepaid phone cards and other prepaid cards • Gift Certificates for non-research participants
UNLV Controller’s Office Host Policy University of Nevada Las Vegas Accounts Payable Department • Hosting is a necessary business expense authorized by the Board of Regents and the NSHE. • Hosting is subject to specific policies and procedures as documented in the Board’s Handbook, Title 4, Chapter 17 and the NSHE Manual, Chapter 5, Section 1. • These documents provide strict guidelines regarding host expenses and as such, all UNLV Administrators and staff with responsibilities over host accounts are encouraged to read these documents to ensure an understanding of the authority and limitations provided.
UNLV Controller’s Office University of Nevada Las Vegas Accounts Payable Department Hosting Reminders • All hosting payments need to have the approval of the hosting authority – always the Dean/V.P. or higher unless delegated otherwise. • Use the Host Explanation Form to easily communicate the 5 W’s (available on the controller’s website). • All hosting payments need to include the 5 W’s: • Who • What • When • Where • Why (Purpose)
UNLV Controller’s Office HostSub-Object Codes University of Nevada Las Vegas Accounts Payable Department UNLV Expense Object Codes • To identify host expenditures by eligible classification, object code 25 has been created for all host account expenditures. Host object/sub-object codes can only be used with host accounts. • The following sub-object codes are to be used to identify expenses as indicated: • 25 H1 Fundraising • 25 H4 Student Life and Government • 25 H5 Community Goodwill • 25 H6 Employee Goodwill • 25 H8 Table Purchase – Not Donor Paid • 25 H9 Table Purchase – Donor Paid • 25 HD Department Meetings • 25 HG Grant Funded Hosting
UNLV Controller’s Office Host Categories University of Nevada Las Vegas Accounts Payable Department H1 – Fundraising • Expenses associated with fund raising and maintaining relationships with potential or existing donors to UNLV. Event expenditures associated with existing and potential donors to UNLV for various fund raising and development activities such as athletic events, groundbreakings, etc. These expenditures include reasonable expenses for food, beverages, event tickets, hospitality suites, and small gifts (such as momentos). H4 – Student Life and Government • Expenditures in this category include food and beverage purchases for CSUN or GPSA meetings and other like events. • The Student Life category is used for food, beverage and purchases for student life activities including, but not limited to, student banquets, appreciation dinners, award ceremonies, receptions, etc., when the hosted portion of these events is paid using campus accounts established for hosting. UNLV logo or LV logo giveaways (t-shirts, etc.) are marketing expenses and are not host expenses in accordance with Board policy.
UNLV Controller’s Office University of Nevada Las Vegas Accounts Payable Department Host Categories • H5 – Community Goodwill • Hosting of this nature is when a UNLV employee or department hosts a person(s) or group not employed at UNLV to discuss university business and/or promote the university in a positive manner with local businesses; members of local, state, national, and international governments; representatives of other non-UNLV groups (accrediting bodies, granting agencies, other universities, etc.); and approved unpaid guests. • These host expenditures should include food and beverage expenses and may include miscellaneous other expenditures, such as holiday cards, monthly local community meeting fees that include a meal; supplies for general reception areas (coffee, soft drinks, individually bottled water, disposable paper and plastic ware, etc.). These expenditures do not include marketing expenses such as giveaways (t-shirts, pens, pencils, mugs, water bottles, pins, etc.).
UNLV Controller’s Office University of Nevada Las Vegas Accounts Payable Department Host Categories • H6 – Employee Goodwill • Expenses related to employee recognition promoting goodwill such as flowers or for sympathy, illnesses and births; expressions of congratulations for significant achievements. Hosting expenses are not permitted for recruitment activities, employee professional development, or participant funded events. • H8 – Table Purchase – Not Donor Paid • Annual amount limited to $30,000 for entire UNLV institution. Completed "Request to Purchase Tables" form must be submitted to the President's office for approval prior to making a commitment. The approved form must accompany the Payment Voucher. NSHE procedure guidelines must be followed—see Manual, Chapter 5, Section 1.7. No table purchases will be allowed for events hosted by other NSHE institutions or for events hosted by registered political action committees.
UNLV Controller’s Office University of Nevada Las Vegas Host Categories Accounts Payable Department • H9 – Table Purchase – Donor Paid • Table purchases where a private donor or corporation provides a donation specifically for the institution's purchase of a table or directly pays for the table are not subject to the annual $30,000 limit. Completed "Request to Purchase Tables" form must be submitted to the President's office for approval prior to making a commitment. The approved form must accompany the Payment Voucher. Donor Paid Table purchases can be made for functions at or organized by other NSHE institutions. • HD – Department Meetings • Expenses associated with events where the only participants are institutional employees if: • a) It is a special event, such as a retreat, retirement or annual recognition or award ceremony, or • b) A business meeting or workshop, scheduled for a specific agenda that runs through normal meal or break times and whose schedule permits the efficient gathering of employees from different offices or units across the institution. A copy of the meeting agenda must be included with any request for disbursement.
UNLV Controller’s Office University of Nevada Las Vegas Accounts Payable Department Host Categories • HG – Grant Funded Hosting • Host expenditures normally may not be charged to Grant accounts. However, OMB Circular A-21, paragraph J28 (Memberships, subscriptions and professional activity costs) Subparagraph C states that the costs of meals when the primary purpose is the dissemination of technical information, are allowable. Grant funded hosting needs approval from Sponsored Programs before we can process it. • Resources • Board of Regents Handbook, Title 4, Chapter 10 (see Section 17) • http://system.nevada.edu/Board-of-R/Handbook/Title-4/T4-CH10.DOC_cvt.htm • NSHE Manual, Chapter 5 (see Section 1) • http://system.nevada.edu/Board-of-R/Procedures/P-Gchap5R.pdf • Host accounts are no longer allowable for Student( H2) & Candidate (H3) recruitment.
UNLV Controller’s Office University of Nevada Las Vegas Accounts Payable Department Prizes and Awards • Before granting a prize or award please be aware of the taxability consequences. • Individual recipients should consult their tax professional to determine their tax liability. • UNLV is not allowed to give tax advise. • Before submitting to A/P – needs to be reviewed by Annette Linders – Phone 5-3695, Fax 5-1353. • Submit completed W-9 for all non-employee/non-student workers.
UNLV Controller’s Office University of Nevada Las Vegas Accounts Payable Department Gift Certificates • Because of the accountability issues associated with gift certificates (e.g., they can be cashed for their face value and there is no effective way to account for gift certificates purchased or how and to whom they are distributed), the present policy is that we may neither purchase nor be reimbursed for them. • Gift certificates are allowable for research participants with approval from the Office of Research and Graduate Studies. This is the only exception allowed.
UNLV Controller’s Office Memberships, Dues and Licenses University of Nevada Las Vegas Accounts Payable Department • Process on a PV (not on RX). • Institutional Memberships: • Held in the name of the University • Can be paid using state funds (21XX) • Is not permitted to be paid for using your pcard • Requires VP or Dean approval • Individual Memberships: • Held in the name of an individual • Is not permitted to be paid using state funds (21XX) • Requires Dean or Director approval • Dues, Professional licenses or associations: • Dues assess a qualified individual by education, field, or interest • License must be required in the employee’s work position • Is not permitted to be paid using state funds (21XX) • Requires Dean or Director approval
UNLV Controller’s Office Petty Cash University of Nevada Las Vegas Accounts Payable Department • Contact Jessica Chang in the Controller’s Office at 895-0849 to set up a Petty Cash account. Funds are used for small dollar purchases of goods that cannot be purchased on a UNLV P-card. The preferred method is the UNLV P-card. • To replenish the fund, the custodian must prepare the payment voucher (PV) and attach the original invoices/receipts and submit to Accounts Payable. • The amount requested plus the cash remaining in the fund, should equal the authorized amount of the petty cash fund. • Cannot be used for Host unless specified by the Controller’s Office.
UNLV Controller’s Office University of Nevada Las Vegas Accounts Payable Department Petty Cash (cont.) Proper format for the Petty Cash Payment Voucher header is: Vendor Code: Petty Name: UNLV/Fund-ID/Petty Cash Address Line1: C/O Custodian Address Line 2: M/S XXXX
UNLV Controller’s Office University of Nevada Las Vegas Accounts Payable Department Telephone Service(Land Lines) • Telephone service may be processed on a payment voucher or can be encumbered on a purchase order. • All telephone service payments must be certified in the following manner with a signature: “I certify all calls to be paid on this invoice were for official UNLV business.” • All personal telephone calls are to be reimbursed to the Board of Regents via personal check accompanying the telephone bill that is being submitted for payment. • Telephone bills must be coded to object code 30 and sub-object code 86. • Only current charges can be paid.
UNLV Controller’s Office University of Nevada Las Vegas Accounts Payable Department Cell Phone Service • The university is currently in negotiations to contract for a University wide cell phone carrier. • Until the carrier is selected, Purchasing will not create new PO’s for cell phone service. • Until a cell phone service provider is selected all cell phone service must be processed on a payment voucher. • Telecommunications is organizing requisitions for new cell phone service. • Contact telecommunications at 5-0978 for more information.
UNLV Controller’s Office University of Nevada Las Vegas Accounts Payable Department Cell Phone Service (cont.) • All cell phone service payments must be certified in the following manner with a signature: “I certify all calls to be paid on this invoice were for official UNLV business.” • All personal telephone calls are to be reimbursed to the Board of Regents via personal check accompanying the telephone bill that is being submitted for payment. • Cell phones bills must be coded to object code 30 and sub-object code 77. • Only current charges can be paid.
UNLV Controller’s Office After-the Fact Purchases University of Nevada Las Vegas Accounts Payable Department • All goods or services from vendors should be requisitioned through the Purchasing Department with and RX. • If a RX was not submitted before a purchase and a vendor invoice needs to be paid, it is considered an “After-the-Fact” purchase. • After-the fact invoices are paid on a PV. • Submit the PV to Accounts Payable with an explanation of why the purchase was not completed with an RX. • The PV, and supporting documentation will be sent to Purchasing for an “After-the-Fact” approval. • Once the purchase has been approved by Purchasing the approved PV will be keyed for payment by Accounts Payable.
UNLV Controller’s Office Payment Option - Wire Transfers University of Nevada Las Vegas Accounts Payable Department • Payment by wire transfer may be made, if required by terms and conditions of the contract for goods or services. • Should be prepared on a Payment Voucher. • Wiring instructions from vendor must be included. • All foreign Vendors need to complete a W-8BEN to be added to our vendor list.
UNLV Controller’s Office Payment Option - Foreign Vendors(Foreign Drafts) University of Nevada Las Vegas Accounts Payable Department • Payment by Foreign Draft is available when a vendor cannot receive a check drawn in U.S. Dollars. • All foreign Vendors need to complete a W-8BEN to be added to our vendor list. • The vendor’s order form or invoice should specify the type of currency accepted. • Should also be prepared on a Payment Voucher.
UNLV Controller’s Office University of Nevada Las Vegas Accounts Payable Department Reminders on Payment Vouchers • We can not short pay invoices or pay prior balances due. We can only pay current charges. • If the vendor does not show in the vendor database, send a W-9 and completed Vendor Application along with payment voucher. • When there are two vendors to choose from in the database choose the “M” vendor. • If only a “F” vendor shows do not put the vendor code on PV. Just put the TIN number. • All new foreign vendors require a completed W-8BEN.
UNLV Controller’s Office University of Nevada Las Vegas Accounts Payable Department ABOUT PURCHASE ORDERS Purchasing Department Documents: • RX (Requisition) used for purchases of goods or services of any amount. • RX’s are converted to purchase orders and vendors must invoice UNLV referencing the PO# on the invoice. • If “Cash With Order” is requested, obtain a vendor quote/invoice, attach to RX and send to Purchasing. • Contact Purchasing Dept for quote limits, bid limits, contract and insurance requirements. Purchasing website at: http://www.unlv.edu/depts/purchasing/
UNLV Controller’s Office University of Nevada Las Vegas Accounts Payable Department Vendor Invoices • Payments to companies for goods or services purchased by the University. • Invoices are applied against encumbered PO’s. • If no PO was created prior to the purchase, then the purchase becomes an after the fact purchase. • After the fact purchases have to be processed on payment vouchers.
UNLV Controller’s Office University of Nevada Las Vegas Accounts Payable Department Paying Vendor Invoices • Vendor invoices should be mailed directly to the Account Payable Department. • Make sure that your department name and PO number appears on the invoice. • All Vendor invoices require departmental approval. • In order to obtain approval when the invoice is received it will be forwarded to your department with the routing slip, via campus mail, fax or email requesting the account information and approval to pay.
UNLV Controller’s Office University of Nevada Las Vegas Accounts Payable Department • Accounts Payable Routing Slip • TO: ____________________________ FROM: ________________________DEPT/MAIL SORT: _______________ DATE: _________________ • Vendor Team: Ext. 51157 Travel Team: Ext. 51156 Accounts Payable Mail Sort: 1053 • Please assist us in processing your payment document by providing the following:Missing information • Authorizing Signature – stamped or facsimile signatures are not accepted • Account Number – or new account due to insufficient funds in account listed • Object or Sub-object code • Original Invoice / Receipt / Back-up documentation for: _______________ • Certification that expenses were for UNLV business • Method of payment for: ______________________ • Cash – must be stated on receipt • Credit Card – credit card slip or copy of credit card bill • Personal Check – check number, dates, and bankSubmit the following documentation • Completed Vendor Application (Substitute W9) • Completed and approved Payment Voucher (PV). Please attach original invoice. • Purchase Order number. If the purchase was made without the use of a purchase order, please prepare a PV with the attached invoice and include a detailed explanation stating why a PO was not used. • Regarding your Purchase Order • Notify Purchasing to increase encumbrance for ______________________ • Complete and sign below to authorize payment of attached invoices against:PO#: _____________________Amount to Pay: _____________ From Line #: _______ Partial/Final ______Amount to Pay: _____________ From Line #: _______ Partial/Final ______ • Authorizing Signature: ______________________________________________ • OTHER: ________________________________________________________________Find forms, policies and procedures at http://accountspayable.unlv.edu
UNLV Controller’s Office University of Nevada Las Vegas Accounts Payable Department Reminders on Paying Vendor Invoices • When stamping/approving do not stamp on the remittance advise, as this is sent to the vendor in some cases. • We can not short pay invoices or pay prior balances due. We can only play current charges. • Be sure to indicate which line of the PO you want the invoice paid out of. • Only indicate “Final” on PO’s that have no additional outstanding payments to be made. • All new vendors require a vendor application and W-9 before orders can be places or payments processed.
UNLV Controller’s Office UNLV Procurement Card University of Nevada Las Vegas Accounts Payable Department • Pcard is a UNLV corporate credit card (MasterCard) issued to an employee (not a departmental card) and is used mainly for low-dollar purchases of goods, and limited services such as hosting, conference registrations, dues, individual memberships, and air fare. Pcard is now available for air fare purchases for all classes of travelers. • Card eligibility for employees is determined by your Vice President, or Dean, or Director of Intercollegiate Athletics. • Applications are available on the Purchasing Department’s website http://www.unlv.edu/depts/purchasing/or by contacting Cathy Underwood at 774-2273, the Pcard coordinator for more information regarding applications and training. Cardholder must obtain all original receipts/invoices. Liaison will reconcile pcard purchases online each month. All documentation is kept in your department for seven years.
UNLV Controller’s Office Tax Information University of Nevada Las Vegas Accounts Payable Department • NSHE Employer Identification Number 88-6000024 • Sales Tax exemption letter – available on the Accounts Payable web site • 1099-MISC related questions should be directed to Yvette Walton, Accounts Payable Manager at 895-1143 • Nonresident alien tax questions for employees, volunteers, students, scholars and independent contractors should be directed to Debbie Honrath, Controller’s Office at 895-1243
UNLV Controller’s Office UNLV is exempt from sales tax and from short term lease tax (only) from Purchases made in the State of Nevada or from out-of-state vendors shipping to Nevada. UNLV’s Sales/Use Tax Exemption Letter available on our website University of Nevada Las Vegas Accounts Payable Department
UNLV Controller’s Office UNLV Completed W-9 Form – Vendors will request if UNLV is establishing a new account with them– Form is available on Accounts Payable website University of Nevada Las Vegas Accounts Payable Department
UNLV Controller’s Office Financial Data Warehouse University of Nevada Las Vegas Accounts Payable Department • The Financial System group is responsible for the delivery and integration of the financial business functions of accounts payable, accounts receivable, budgeting, fixed assets, purchasing and employee travel for the Nevada System of Higher Education. • It is user friendly, provides multiple sources of information and is a great research tool. It provides a number of reports available within the data warehouse. • Several options provide drill-down features which will help the user to further research a problem or find information without the need to know or understand the complexities of the on-line financials system Advantage. • Many of the reports have an option to download the information into an excel spreadsheet. • All the information presented through this system is current as of the close of business the prior night.
UNLV Controller’s Office Financial Data Warehouse University of Nevada Las Vegas Accounts Payable Department
UNLV Controller’s Office Financial Data Warehouse University of Nevada Las Vegas Accounts Payable Department