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If your department does a lot of purchasing, you'll find it helpful to
have anyone requesting a purchase to fill out an internal order form.
This keeps orders straight with the departmental accountant and ensures
that someone is held accountable for the purchase/order (i.e., model numbers,
quotes, etc.). Here
is an example of one type of internal order form.
UNM Business
Policies & Procedures regarding procurement. Reading through these
is a must, especially section 4 on allowable and unallowable expenditures.
UNM Purchasing Department Agreements (including rental
car agreements).
Budget Revision Request
Used to move money not only between accounts, but also between subcodes.
This is a multi-part form. Pick up forms at the Budget Office, and turn
in to either General
Accounting for ledger 1 & 9 accounts, or Contract & Grant Accounting for ledger 3 and 8 accounts. Check out the
HSC Financial Services website
for information on restricted and unrestricted funding on North Campus.
Equipment Check-Out Form
Use these forms whenever faculty/staff/students will be taking equipment
off campus. Used only for equipment greater than $1,000 (has an inventory
tag from property accounting). This is for liability purposes should
the equipment be damaged or stolen.
Inter-Departmental
Sales Invoice
This form is used between UNM departments only and is not used for vendors
outside of UNM. It is often used by cost centers with UNM, for example
the SOE Copy Center. You can use this form on-line or purchase the multi-part
forms at the UNM bookstore.
Honorarium Information
Form
Departments may pay an honorarium to an individual of special achievement
or renown, in return for that individual's willingness to visit the
University and participate in a University event of short duration (such
as speaker, reviewer, seminar participant, etc.), with the understanding
that the payment does not constitute compensation commensurate with
the actual services provided. An honorarium check should be presented
to the recipient on completion of the service. An honorarium is not
intended to be a payment for services rendered by either an independent
contractor or an individual working in an employment relationship. Honoraria
cannot be paid to employees. Honorariums are paid through the Direct Pay Approval (DPA) form using the Banner form FZADPEZ. (UBPPM # 2170)
Money List
This is available from the UNM
Cashiers Department. It is used to deposit money into accounts.
Personnel Action Notice (PAN)
This is available from Human Resources (Main and HSC). Any change made
to any staff member on payroll must be processed electronically through a PAN.
Petty Cash
This is a multi-part forms available from General Accounting (Scholes
260).
Petty Cash Reimbursement Request
- Used to reimburse UNM employees for personal funds spent on behalf
of the University.
- May be used for departmental purchases of $100 or less per day,
per vendor.
- Cannot be used for personal advances, loans, IOU’s, cashing checks,
or salary payments.
- Cannot be used for payments for outside services, purchases from
campus departments or directly to off campus vendors.
- Cannot be used to reimburse travel cost or any unallowable expenditures.
- Cannot be claimed more than once for the same purchase. Original
receipts and the form should be signed by the recipient.
- Requires original invoices (smaller than 8-1/2 x 11 forms must
be taped to a letter sized sheet of paper).
- The University will not reimburse sales tax paid.
- Request for reimbursement should be processed no more than ten
days after the date of purchase. Invoices more than six months
old will not be reimbursed.
- Reimbursement for entertainment (i.e., hospitality, receptions,
etc.) requires a list of names of each attendee on the Petty Cash
Receipt form.
- Reimbursements to faculty require approval by the Department Chair
or Dean.
- Expenditures of personal funds that exceed $100 but are less than
$500 are reimbursed using the Check Request form.
Routing
- All
copies of the Petty Cash Form with paid signed receipts attached
are hand carried to the appropriate Accounting Office for
Approval
and Signature (Ledgers 1 & 9 = General Accounting; Ledgers 3
& 8 = Contract & Grant Accounting; Ledgers 2 & 4 = HSC
Controller's).
- The Accounting Office stamps the form with a control number.
- Approves purchases for payment.
- Removes and retains Accounting copy and the original paid receipts.
- The
remaining two copies are carried to the Cashiers window (contact
the Cashiers
Department for times and locations of operation).
- Cashier requires initials of the department representative on
the form and a signature on the Cashier receipt for cash dispersed.
- Cash and the department copy of the form is given to the department
representative.
Purchase Requisition/Purchase
Orders
Purchase Requistion
- University departments use the Purchase Requisition (PR) to request
the purchase of goods and services from off-campus vendors. The
Purchasing Department issues a Purchase Order based on the PR information.
- Used by University departments to purchase goods or services from
on-campus providers (i.e., Physical Plant services, copying services,
UNM Bookstore purchases, chemical purchases from CRLS, etc.).
- The PR is used to request payment of invoices that have exceeded
the $1,000 SPO/CPO limit.
- The PR has no dollar limit.
- It is prohibited to fax, mail or give the Purchase Requisition
form or its number to an off campus vendor; it is restricted for
internal use only. A Purchase Order must be issued to off campus
vendors.
- In the following cases, departments must route the PR to ‘approval’
departments prior to sending the form to the appropriate Accounting
office:
Supporting documentation:
- Additional documentation is not required unless it is necessary
to justify, document or clarify a purchase being requested.
- In the case of professional services, the Service Provider Questionnaire (SPQ) is required (Independent Contractor
Agreement - see above).
- If the order is greater than $10,000, a bid/proposal specification
and a list of suggested vendors must be attached.
- If a sole source or sole brand purchase is requested, the Service Provider Questionnaire (SPQ) must be completed as well.
- Hazardous chemical orders requested from off-campus vendors must
have the ‘Hazardous Chemical Label’ on the requisition form.
Purchase Order
Purchase Orders (PO) are issued by the UNM Purchasing Department
Regular - 7xxxxx
Blanket - 8xxxxx
Open - 8xxxxx
- Regular Purchase Orders are single orders for goods or services
with an anticipated single delivery and an anticipated single payment.
- Blanket Purchase Orders are used for multiple deliveries of goods and
services, when both the quantity and cost are known, and when there
will be multiple payments.
- Open Purchase Orders are used for multiple deliveries of goods
and services, when either the quantity or cost is unknown, and when
there will be multiple payments.
Purchase Order Modification
- The PO Modification is an internal form that is used for any of
the following:
- To cancel the order
- Add an account number(s)
- Increase the order dollar amount (requires prior Accounting
approval)
- Decrease the order dollar amount
- Change or extend a blanket order end date
- Change account number(s)
Remember
to attach copies of the original PO and all prior modifications
to the current modification.
Independent Contractor
Agreement
The University may purchase professional services from an independent
contractor; however, the individual or firm providing the services must
satisfy most of the common law factors that distinguish them from an
employee. Generally, an independent contractor is an individual or firm
that provides professional services to the public to make a profit.
Although the Internal Revenue Service (IRS) looks at all the common
law factors in deciding if an employment relationship exists, the IRS
focuses on the:
- Degree of control exercised by the University over the details of
the work
- Degree to which the independent contractor offers similar services
to the general public
- Independent contractor's involvement in the regular operations of
the department
- Permanency of the relationship
- Independent contractor's investment in the facilities, tools, or
materials used in the work
- Independent contractor's opportunity to realize a profit or loss
- University's right to discharge the independent contractor
- Type of relationship the parties intended to create
Purchasing Card
The Purchasing Card is a
tool issued to individuals for the purpose of making purchases on behalf
of the University. The University will submit payment to the Issuing
Bank for approved purchases made using the Purchasing Card. Prior to obtaining a P-Card, you will need to take the P-Card online training.
Errors?
After all that, have you now charged something to the wrong index
or the wrong account code? This is easily corrected with a journal voucher on the Banner Finance system.
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The best way to learn the travel policies is to take the Travel Policy and Procedures workshop. If you can't get to the course before doing
your first travel reimbursement, or making your first travel arrangements,
take a good look at UBPPM #4030.
Making Travel Arrangements
Check out the UNM Price
Agreements before making any arrangements. Also, remember that personal
reimbursements are only allowable for $500 or less, so don't let faculty
buy their own airline tickets if they will cost more than $500. Use an
SPO or a PO and purchase it through an approved vendor. Purchasing airline
tickets for less than $1,000 may be an approved transaction on the P-card
soon!
Don't forget to take per-diem into account when faculty are asking
you if they can afford to go to that conference in Zimbabwe! Use the
U.S. Department of State Publication for international per diem
rates to check how much someone could be reimbursed for meals and or
lodging per-diem for international travel. For travel within the U.S.,
check the per-diem rates in UBPPM
#4030 section 7.2.
Travel Reimbursements
Use a travel voucher form for all UNM personnel (multi-part form available
from Contracts & Grants Accounting, Scholes #206). Use a check request
when reimbursing visitors to UNM (examples: speakers; interviewees).
Follow all Big Red Policies in UBPPM
#4030 again. Use the per-diem rates from the tables above for meal
reimbursements (actual expenses for meals can only be reimbursed for
conference travel). Mileage can also be reimbursed. Odometer readings
must be provided to back up the mileage driven, or the UNM approved mileage
chart must be used. Mileage is reimbursed at $.25 per mile.
Travel Advances
Do you have someone who needs to travel on business, but cannot afford
to make the trip? Look into a travel advance in this case, UBPPM
#4030 number 9. Travelers may obtain a travel advance for up to
80% of estimated reimbursable expenses incurred while traveling to conduct
University business. Travel advances for trips lasting fewer than seven
days must be approved by the Controller. Advances are usually approved
for students.
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