How to Process Payment
Documentation
Presented by Allison Peyton
How do I receive access to
PeopleSoft?
Go to the Connect “U”ND website
How do I receive access to
ImageNow?
Go to the Accounting Services website
http://und.edu/finance-operations/accounting-services/
Other
Forms
ImageNow New User Request Form
Accounting Services Web Page
•
Payment Processing Page
Expense Table
•
For a quick reference when processing payments, check
out our payment processing page on our website.
•
Use the Expense Table in the quick links to see what
Meals Table
•
A quick reference that is helpful when processing
payments for food, is our
Meals Table
.
(Food purchases will be covered in more detail later)Other Quick Links & Help
• Also on our payment
processing page are other helpful reference tables. They are listed in the links. Other
Glossary & Forms
•
Glossary
• Under Resources on our web page
•
Where to find our forms
• Click on the link for Forms under the heading “other” in either
the tree on the left or in the body of the Accounting Services
Coding of Purchases
•
When making a purchase, the first step is to classify the
expense.
•
Account number listing
•
Account number description
• Appendix A of the NDUS Accounting Manual (page 87)
•
The Account number determines if the purchase requires
a Purchase Requisition, can be processed with an e-Form
in ImageNow, or charged on the Purchasing Card.
Awards and Prizes
• Awards to employees are subject to tax withholding and should be
processed through the Payroll Office.
• Awards to UND students that are considered financial assistance
should be processed through the Student Financial Aid Office
• The following information should be provided for all recipients of
cash awards, cash equivalent awards (gift cards/gift certificates) or merchandise prizes:
• The purpose of the award
• Name and home address of the recipient
• Last four digits of Social Security Number or EMPLID of the
recipient
• This information will be filed with the payment document and is
Cellular Phones
• University of North Dakota allows the purchase of mobile devices
and wireless plans for individuals and departments.
• If a UND mobile device and wireless plan are not provided, UND
allows, but does not require, a department to pay an employee a taxable monthly payroll amount to defray expenses for business use of the mobile device.
• In limited cases, and when the employee does not have a
University-owned mobile device or does not receive a monthly payroll amount, UND may reimburse an employee for the expense of a personal
mobile device plan if business usage costs the employee more than the price of their personal plan, and the reimbursement does not occur on a regular basis. Due to the nature of certain global travel, exceptions may exist.
• Any provision for a cell phone or mobile device, whether through
monthly payroll amount or UND-owned device, is at the sole
discretion of an employee's supervising department and based on availability of funds.
• Policy: Cell Phones and Other Mobile Devices (2.18)
Dues and Memberships
• All payments for memberships and service club dues must include a
statement explaining the business purpose, why it is required, and the benefit to the University.
• Memberships and service club dues should not extend beyond 12
months unless significant cost savings can be documented. If possible, memberships shall be in the name of the University of North Dakota and not an individual. This promotes transferability of the membership.
• Contact Grants and Contracts Administration to see if the payment
of membership and service club dues are allowable on your
sponsored project prior to charging the project.
• The original invoice must be included with the electronic payment
request and sent to Accounting Services for payment, or if payment is made with the UND Purchasing Card the original invoice must be included with the approved statement.
Employer-Employee Relationship
• All payments for services where an employer/employee
relationship exists will be processed through Payroll. This will include payments to current staff and faculty members providing services to other university departments where an
employer/employee relationship exists. Payments to individuals for services such as guest lecturer, discussion leader, etc., including
appropriate travel reimbursements, may be processed on an eForm through the Accounting Services Office provided:
• The individual is not currently employed by the university.
• The individual has not been employed during the calendar year.
• The individual is receiving a one-time total payment for these
services.
• Please use the Determination of Worker Status Form to determine
Equipment Purchases
• EXPENDABLE EQUIPMENT includes all personal property with
• (1) an extended useful life in excess of one year,
• (2) an identity which is not altered materially through use and
• (3) an acquisition price (invoice cost less discounts, plus freight charges, plus trade-in value given) is less than $5000.
These types of items include shelving units, movable cabinets, coat racks, modular furniture, workstations & moveable walls
regardless of amount, etc.
• CAPITAL EQUIPMENT includes all personal property with
• (1) an extended life in excess of one year,
• (2) an identity which is not altered materially through use
• (3) an acquisition price equal to or greater than $5000.
Capital equipment may be classified as movable equipment or
Excluded (Debarred) Vendors
• UND is required to comply with OMB Circular A-110, which
addresses debarred and suspended parties.
• Beginning August 1, 2005, UND had added a compliance
acknowledgement to all Purchase Requisitions and payment
requests. The department will be responsible for the review of the list and that the vendor submitted on the requisition or eForm is not debarred or suspended.
• The list of federally excluded and suspended parties is available at
www.sam.gov.
• Further details and instructions can be found on the Purchasing
website http://und.edu/finance-operations/purchasing/sam.cfm .
• Please contact Purchasing if you have any questions on Excluded
Licensed Logo Vendor
• Any products bearing University marks or logos must follow UND's
policy regarding use and licensed vendors.
Visit http://UND.edu/identity for information regarding licensing
and appropriate logo use. The Trademark Use Request Form is also
available at the Identity website under "Merchandise/Licensing.“
• A copy of the approved Trademarks Use Request should be attached
to the purchasing card statement of account, or submitted with the invoice if payment is done through ImageNow.
Payments for Services
• Effective July 1, 2007, an actual invoice/agreement will be required
for payments for services. Services equal to or >$5000.00 will require a purchase order.
• Departments can utilize the invoices for services form or the
agreements located at http://
Agreements or Contracts
• Effective March 18, 2014, the Agreement or Contract Authorization
was approved. The policy can be found on the Finance and
Operations policy page (http://und.edu/finance-operations/_files/docs/1-4-agreement-contract-authority.pdf). The department will need to document that the agreement or contract has been reviewed by Legal Counsel. This can be confirmed via sticky note in ImageNow or per memo. The agreement/contract should also be approved by the appropriate individual.
• List of eligible signers is also available on our payments webpage.
Maintenance Agreements
• Effective September 2014, preventive maintenance agreements
costing less than $5,000 are no longer required to be reviewed by the Purchasing Office.
• These agreements will still need to be reviewed by Legal Counsel
and have the appropriate approval per UND policy. Departments are the record holders for the agreements and legal review
documentation.
• Preventive maintenance agreements are formal agreements
between UND and a third party to keep buildings and equipment in good condition by conducting regular inspections or performing necessary repairs. Software maintenance agreements are not preventive maintenance agreements and are not categorized as
preventive maintenance agreements.
Software Licenses
• Effective July 1, 2009, purchases for software licenses of $5,000 or
more will require a Purchase Requisition (PR) through Purchasing. All purchases of software that are $5,000 or more will be reviewed by the Office of the Chief Information Officer.
• Departments may purchase if less than $5,000 on the University
Purchasing Card or eForm without a PR if it meets the following criteria:
• Off-the shelf or click-through application software with standard end user license agreements
• Online resources (e.g. training tutorials, reference collections) with standard end user license agreements.
• Support, upgrades and renewals of existing software
Software purchased through campus software agreements from CILT
is exempt from the software purchasing procedures.
Licenses
Payment for professional licenses related to an individual’s employment is allowable if the license is required or preferred on the Staff
Requisition Form or Faculty Request to Recruit form; included in the Position Description, or adds value to the quality of instruction,
research or services to Students and/or the University.
• Grants, cooperative agreements, and contracts normally do not
allow these expenditures.
Missing Receipt/Invoice
• Effective July 1, 2010, a Certificate of Missing Receipt/Invoice Form
must be completed for any lost or unobtainable receipt/invoice. A notarized statement is no longer required.
Payment Documents
We currently process four different types of payments utilizing two different processes.
• ImageNow eForm and Workflow
• All Non-PO invoice payments
• PO payments (there is no eForm for these payments)
• Blanket Purchase Order Payments
Payment Documents
What is an eForm?
• We recently implemented a paperless payment process using a
software called ImageNow. We use ImageNow to process payments for a large variety of items used by departments on a day-to-day
basis. Non-employee & student travel as well as food purchases are also processed this way. In order to obtain all the information we need, an electronic form – or eForm – is completed within ImageNow
No vember 20, 201 4 UND Ac coun tin g Services
• This electronic process is also
utilized for purchases less than $5000 to meet the small day-to-day needs of those departments that are large users of a variety
of different items. The Account
Listing indicates whether or not a transaction can be processed on an eForm. Please refer to the
Payment Documents
What is a PO PAYMENT?
• Under University of North Dakota policy, purchases greater than
or equal to $5000 and those that fall under certain Accounts require that a Purchase Requisition be obtained from the Purchasing Office. The Account Listing should be reviewed to ascertain whether or not a given Account requires a Purchase Requisition. The Purchase Order number that is obtained may be used in connection with a Blanket Purchase Order or standard Purchase Order.
• When an item that meets the above criteria for a Purchase Order
number has been ordered by a department within the university,
the item will generally be shipped to Central Receiving. Central
Receiving delivers the merchandise to the department. November
Payment Documents
What is a BLANKET PURCHASE ORDER?
• Blanket purchase order payments are utilized for recurring
purchases from the same vendor that would normally require a
purchase order. Under University of North Dakota policy, all Blanket Purchase Order payments are to be processed with an eForm.
• A Blanket Purchase Order number is obtained from the Purchasing
Office by completing a Purchase Requisition.
• If the invoice is received by the department it should be forwarded
to Accounting Services to enter into the ImageNow process.
Payment Documents
What is a PURCHASING CARD?
• The purchasing card is a credit card issued in the name of the UND
employee, to employees designated by UND management, to make purchases <$5000 for official UND business needs. The purchasing card will enable employees to purchase goods and services more efficiently and eliminate the preparation of eForm payment
requests to make these purchases.
• The purchasing card payment system is an individual bill / central
payment system. The cardholder receives a monthly account
statement for information and reconciliation purposes only. UND
Accounting Services obtains a consolidated electronic billing file
and makes payment to the purchasing card vendor on behalf of all cardholders. Expenditure transactions are processed and posted to the appropriate departmental fund that has been reallocated by the cardholder in Payment Net or using the default fund code string assigned to each purchasing card.
• Purchasing Card procedures are located at
Payment Documents
The following list are some of the vendors that only accept
payments on the PCard:
• BEST BUY
• OFFICEMAX
• SAM’S CLUB
• TSC - TRACTOR SUPPLY COMPANY
Payment Documents
• Detailed step by step instructions for each type of payment are
available on our web site. Look for the “How to Process” under each type of payment.
Payment Documents
•
Payments should include the following:
• Proper departmental approval. This is documented within
ImageNow using a department approval stamp.
• The approver should be on the Departmental Signature
Authorization List for the funding department. If more than one department is funding the payment, a stamp from each funding department is required.
• When reimbursing someone for expenses incurred, someone
other than the person being reimbursed should authorize
payment for the department.
•
Sufficient funds should be available in the fund
to cover the expenditure.
Payment Documents
Accounting Services will process the payment and mail the payment to
the address listed on the eForm, unless departments specifically
request that the payment be held for pickup, by marking "Hold Check".
No payments should be made from vendor statements.
Discounts should be taken when within the vendor terms.
Sales tax should be deducted from the invoice if the item is shipped to
UND or was purchased in North Dakota.
Include the proper Fund(s), Department(s), Account(s), Program
Number(s) and Project Number(s).
The correct Account(s) should be used. Please refer to the Account
Listing.
Receipt(s) or invoice(s) should equal the requested payment amount.
Payment requests that have a total payment amount of $1.00 (one dollar) or less will not be processed.
Payment Documents
• The vendor name and address on the eForm should be the same as on
the invoice. If it does not match, please contact Accounting Services.
• A completed W-9 is required for all new vendors.
• Purchases exceeding $5000 may not be submitted on multiple payment
requests to comply with the $5000 limitation.
• For payments to organizations, the full name of the organization should
be given, not just the initials (no acronyms). A federal ID# is required for all payments for services, rentals or awards. Refer to the Account
Listing for additional information.
• If there is an error on an invoice from the vendor, the department
should contact the vendor and either get a corrected invoice or approval
from the vendor to change the invoice. If the invoice is to be changed, there should be a notation/sticky note on the invoice stating the name of the person at the company who approved the change and the date the change was approved. If an item has been returned or removed from the invoice, a credit memo from the vendor should accompany the invoice.
• Freight should be included as part of the cost of the item.
• Compliance with all University Policies pertaining to expenditure of
funds should be followed.
Payment Documents
• Payment requests that include food purchases should include the
following information:
• Type of function
• Location of function (city and state)
• Date of function
• Meal served (breakfast, lunch, dinner, break)
• Number attending
• List of those attending
• Itemized, original receipt/invoice; credit card slip or statement is
not acceptable
• Any food purchases in excess of 125% of the per diem, need to
have written justification for the excess spending.
Payment Documents
Payments for tangible items
• EForm payments, as indicated on the account listing are valid only for
purchases <$5000 and are NOT valid for capital asset acquisitions (inventory items).
• The reference/PO# should be given to the vendor at time of order and should appear on the vendor invoice.
• Purchases exceeding $5000 may not be submitted on multiple payment requests to comply with the $5000 limitation.
Payment Documents
PO Payments
Original invoice(s) are received at Accounting Services, EERC and
Facilities. Sometimes the invoice(s) may be mailed to the
department. The department should forward the invoice to Accounting Services. All invoices should be billed to the University of North Dakota.
The PO payments will be processed through the Non-eForm workflow
within ImageNow. Please reference the “How to process” for detailed instructions.
The funding source that the payment will be issued from is the funding
source assigned to the Purchase Order. If this funding source changes,
contact the Purchasing Office to change the funding on the PO.
The item description on the invoice should match the item description on
the Purchase Order.
Quantities received should agree with the quantities ordered.
If an item was obtained via a bid, the department should verify that the
items are paid at the unit price per item as set in the bid.
Verify whether or not shipping is FOB (freight on board). If it is FOB, no
freight should be charged.
Payment Documents
Blanket Purchase Order Payments
• The Blanket Purchase Order number should appear on the invoice and will be the Ref/PO# on the eForm.
• Fund number(s) and Account(s) charged on the eForm should be authorized on the blanket order.
• If additional funds or Accounts need to be authorized on a blanket order, a written request to modify the Blanket Purchase Order should be sent to the Purchasing Office prior to the payment being submitted to Accounting
Services.
Foundation Reimbursements
• As of January 1, 2014 all payments that are considered an
“allowable” expenditure for the University must be paid through UND.
• If the payments are to be reimbursed from the Foundation, code
these payments to your Foundation flow through fund (26xxx).
• The number of the fund at the Foundation that you wish to apply
the payment to will also be referenced on your payment (description line
in ImageNow, transactions notes in PaymentNet, white space above the funding totals on a travel voucher,).
• At the end of the month, Accounting Services submits a report of all
these transactions to the UND Foundation.
• Once the reimbursement check is received, Accounting Services will
deposit the check and email the department(s) a copy of the receipt.
Corrections to Payment
Documents
• A Journal Voucher is used to make corrections to payments for all
Funds that originated on a Voucher.
Tax Exempt Status
• The university is exempt from sales taxes applicable to purchases,
rentals and leases of tangible personal property that is purchased and shipped to UND or is purchased from a North Dakota vendor.
• The university's tax exempt certificate number is E-2001. A copy of the
Tax Exempt Certificate is available in the Accounting Services Office or the Purchasing Office or on the Associate VP of Finance webpage.
• For those departments utilizing the UND Purchasing Card, the UND tax
exempt number is embossed on the purchasing card.
• The university currently has tax exempt status with many states. Prior
to incurring expenses with a vendor located within these states,
departments should thoroughly review the certificate instructions to ensure that all required procedures are followed. The certificates are
Unallowable Expenditures
• The following items are unallowable expenditures from Universityfunds: • Air Cleaners/Purifiers/Filters • Alcoholic beverages • Calling Cards • Christmas Cards • Coffeepots
• Cups, water glasses, napkins, tableware, etc.
• Decorations
• Entertainment
• First class or business class airfare
• Flowers
• Food or beverages for departmental activities
• Gifts
• Gift Cards for Employees
• Greeting Cards
• Holiday Cards
• Holiday Decorations
• Late check-out charges
• Lost Departmental Keys
• Parking Permits for UND Staff/Faculty/Students
• Parking or other traffic tickets
• Personal care items
• Phone Cards
• Pictures
• Picture Frames
• Plants
• Room guarantee charges
• Software installed on Non-University owned computers
• Spouse or travel companion (s) expenses
• Travel insurance
• Water Coolers
Any additional exceptions will be approved on a case-by-case basis. Please note that this is not an all inclusive listing. If you have questions please contact Accounting Services.
