Policies, Procedures and best practices

To obtain an account and look at financial information requires several steps. First an account sign-up form should be obtained from the computing center. This form contains all the necessary instructions to set up a computer account and also a Banner lookup account. All required signatures must be obtained before the form will be processed. After the account is activated, the individual must contact the chief accountant who then sets which departments (or funds) the individual may access. Department summaries and detail can be printed from Banner however it looks substantially different from the monthly statements generated by Financial Records.

After receiving approval, an activity code number will be assigned to the Faculty/Staff in order to track the costs associated to that individual’s training. The activity code will be generated by the staff accountant overseeing these advanced training accounts (Sandy Chilson). The number will begin with "9010" and have two digits on the end assigned to the individual. For example: John Smith -- # 901026.

Expense reports submitted for payment should first be forwarded to the VP for Academic Administration for approval. The VP’s office will then forward the expense report to the accounting office for payment. Before submission, the expense report should clearly state the name of the individual and what type of expense is being paid (the six valid categories are listed below).

Please use this account number: 11-9010-xxxx-97-9010xx  (your assigned activity code).

# 9361 Tuition
# 9362 Dissertation Costs
# 9363 Living Allowance
# 9364 Travel
# 9368 Financial Aid
# 9369 General ExpenseGeneral

These costs are tracked by the Financial Records Department in a separate organization number and transferred quarterly to your department into account number # 9360 Doctoral Reimbursement. This is where your budget for the costs will be. This account number is not to be used by your department for any other expense submission. All charges will be transferred in. For any other advanced training expenses that are not part of an approved program, account # 9350 Certificate/In-service should be used.

If you need to track the costs on a more frequent basis, your department may wish to keep an internal record of the expenses submitted for payment.

IDC's are processed on-line.  You must have Banner access in order to create and approve on-line IDC's.  For step-by-step instructions and an overview of the on-line process, click on this link: On-Line IDC's

This refers to any paperwork substantiating your request. No check request should be submitted without appropriate paperwork showing the amount requested and description of the purchase. If payment is being made in advance, a copy of a price quote should be obtained from the vendor and the check made directly to the vendor. Exceptions to this policy are approved by the accountants on an individual basis. Requests for honorariums will not have back-up and are discussed below.

Approval

Check requests should be signed by the authorized manager or department head. It is unacceptable for an individual to sign a cash/check request made payable to themselves. In this situation, approval should be obtained from your supervisor unless other arrangements are made.

Reimbursement

When requesting reimbursement for expenses incurred, original receipts must be attached. This is to avoid re-submission of a receipt and possible double payment, and also as reasonable proof of the expenditure.

Credit Card Statements

When submitting a credit card statement for reimbursement of an item charged, original receipts of the charge should be submitted along with the statement. Exceptions are made for phone-in orders.

E-mail Orders

When placing an order on the Internet, make a print out of the form filled out or of pertinent information regarding the purchase. The most important information needed is the price and description of the purchase.

Enclosures with Check

If you are requesting an enclosure to accompany our check, please fold the item and paper clip it to the request, noting that you would like it mailed with the check. When submitting magazine subscriptions, membership renewals, or conference registration, photocopy the form for back-up and clip the original to the request to be mailed with the check.

Cash Advance

If you are requesting cash or a check in advance of the expense or travel, it is considered a personal cash advance and will be charged to your personal account (I.D.). You will be asked by the Treasurer to sign a form that states you will submit receipts or cash totaling the amount advanced by the stated date or the amount may be deducted from your paycheck.

Honorariums

When submitting a request for an honorarium the payee’s address and social security number must be provided for tax purposes. If there is any travel that is to be reimbursed, it should be listed on a separate line with mileage information.

Invoices from Small Businesses or Entrepreneurs

When approving an invoice for services from an individual or small business, a social security number must be provided for tax purposes UNLESS the business is incorporated. Also, totals for goods and services should be separated, as services are tax reportable and goods sold are not. For example, if you are paying an individual for a computer you purchased from them and had them install, the bill should list separately the charge for the computer (goods) and the charge for the installation (service that is tax reportable). If the vendor bills one grand total, simply ask for the breakout and note it on the bill.