PROCEDURES FOR SUBMITTING INVOICES AND
EXPENDITURE REIMBURSEMENT REQUESTS

The Accounts Payable team wants to provide the best service possible to our customers. Your compliance with the procedures below will ensure that all invoices and reimbursement requests are processed in a timely and efficient manner.

Delivery of invoices to Accounts Payable
Invoices may be mailed via inter-campus mail to the FAS House or delivered to the Accounts Payable basket in Room 107of Reynolda Hall. To ensure that all discounts are taken and that invoices are processed by due dates, it is critical that invoices be forwarded to the Accounts Payable team as quickly as possible. Below are the Accounts Payable team members, and their areas of responsibility:

Accounts Payable Manager: Allison Belton

Extension: x5183
E-mail address: beltonam@wfu.edu

Responsibilities:

• Sales and Use Tax questions
• Procedure/Policy questions
• 1099 questions

Senior Accounts Payable Representative: Angie Downing

Extension: x1981
E-mail address: downina@wfu.edu

Responsibilities:

• General ledger account reconciliation
• Accounts payable journal entries
• Sales and Use tax questions
• Procurement card auditing

Accounts Payable Representative: Glenda Frye

E-mail address: fryegm@wfu.edu

Responsibilities:

• Vendor invoices A-H

Accounts Payable Representative: Teresa Leonard

Extension: x5235
E-mail address: leonarta@wfu.edu

Responsibilities:

• Vendor invoices I-Z

Accounts Payable Representative: Barbara Meredith

Extension: x5833
E-mail address: merediba@wfu.edu

Responsibilities:

• Travel and reimbursement requests
• Advance requests
• Student account refunds

Accounts Payable Representative: Summer Peters

Extension: x5690
E-mail address: peterssa@wfu.edu

Responsibilities:

• Incoming mail
• Bookstore invoices
• Reynolda House invoices
• Athletic invoices
• Check distribution

Accounts Payable Representative: Sue Massey

Extension: x3834
E-mail address: masseysa@wfu.edu

Responsibilities:

• Vendor setup

Processing Time/Check Distribution
Properly authorized and coded invoices and requests for reimbursement will be processed and payment issued within five (5) business days of receipt or by due date by the Accounts Payable Team. All checks will be mailed unless a valid reason is stated on the request. An example of this is speakers visiting campus or performers who have to be paid on site. Checks issued to WFU employees will be mailed to their current primary address. It is the employee’s responsibility to keep his/her address current with the Human Resources Department.

Frequency of Check Runs/Checks processed outside normal cycle
The Accounts Payable team issues checks three times each week, generally each Monday, Wednesday and Friday. Exceptions are made to accommodate campus or postal holidays. If checks must be printed outside the normal processing schedule, the department requiring the additional check processing may be charged with a $25 processing fee. The $25 fee may also be charged if there is a need for wire transfer to meet the required payment due date.

Original Invoice Required
Payment will only be made from an original invoice. Packing slips and statements should not be submitted for payment. It is the responsibility of each department to provide an original invoice. If for any reason a copy must be submitted, the top of the invoice should be marked “Original”. Make sure the original has not already been submitted for payment before sending a copy of an invoice to Accounts Payable for processing. Do not submit an Expenditure Voucher with an invoice; all authorizations and account coding should be made on the face of the invoice. Approval signatures and account coding should be written on the invoice and not on the remittance portion of the invoice.

Approvals Required
A full, legible signature of the individual authorizing payment is required. Initials will not be accepted. Only those individuals having budget responsibility or individuals to which that responsibility has been delegated and documented on the Departmental Authorization Form may approve invoices or expenditure requests. Department heads must provide written authorization for approved individuals with the authorized individual’s signature. Individuals with budget responsibility cannot approve their own invoices or expenditures. In these situations, the individual’s immediate supervisor must approve the invoice or expenditure voucher.

For approvals concerning travel and entertainment vouchers, reference Section 2 of the Travel and Entertainment Policy.

Approval signatures should be written on the invoice and not its remittance portion.

Reason for Purchase
When a business purpose is not evident for any item purchased, a brief description should be added to the invoice or reimbursement request explaining how the item(s) will be used and/or who will be using the item. Invoices and reimbursement requests submitted having no obvious business purpose and lacking an adequate explanation will be returned.

Account Coding
Invoices and reimbursement requests must be coded with the correct organization numbers and account numbers. Invoices and reimbursement requests submitted with incorrect account coding will be returned. Account coding should be written on the invoice and not its remittance portion.

Grant Expenditures
Direct grant expenditures should be approved by the Principal Investigator or other authorized person, as designated on the Sponsored Project Fiscal Administration form. Indirect grant expenditures are required to have the Principal Investigator’s signature as well as the department head or Dean of the department. All check requests being paid from grants should be forwarded to Debbie Hellmann, Manager Grants Accounting. Debbie will forward the requests to Accounts Payable for processing. Questions on grants may be directed to Debbie at extension 5187 or e-mail hellmann@wfu.edu.

Remittances Requiring Enclosures with Checks
Any forms to be included with the check when mailed should be paperclipped to the invoice. The Accounts Payable team will be responsible for enclosing the document with the check. When submitting subscriptions, dues payments, or any other payment request without an invoice number, a copy of the invoice must be attached to send with the payment. This will assist the vendor in crediting the University with payment of the invoice. Any requests submitted without the copy to mail will be returned.

Items purchased on Contracts and Purchase Orders
When contracts are submitted as source documents for payment, the Accounts Payable team will reference the contract. Invoices submitted for items obtained with a purchase order and the purchase order does not reference the purchase order number, attach a copy of the purchase order with the invoice. The Accounts Payable team will return all invoices referencing a Purchase Order that does not have a Purchase Order attached. If a Purchase Order is not used, do not reference a Purchase Order number when placing the order.

Payments to an individual or group other than a Corporation (Partnerships, etc.)
A completed W-9 form must be submitted with check requests for new vendors who are not incorporated, including, but not limited to individuals, partnerships, and attorneys. This form must be completed before payment can be made. For individuals, the Tax ID number is generally the individual’s social security number. Partnerships and other business organizations are assigned a Federal Employer Identification Number (FEIN) by the IRS. A link to Form W-9 and its instructions are available on our webpage in the forms section within “Tax Forms”.

Personal Credit Card Purchases made over the Internet or Telephone
Purchases made over the Internet or Telephone pose a particular problem with regards to documentation. For such purposes, a copy of the credit card statement with a well-documented business purpose will be acceptable documentation. This is the only situation in which a copy of a credit card statement will be considered as adequate documentation.

Invoices which include University and Personal items
If an invoice includes personal items, a deposit should be made by the individual at the Cashier’s window for the cost of the personal items. Please do not send checks or cash attached to invoices to the Accounts Payable team. The deposit should be credited to the account that will receive the invoice charge. A copy of the receipt should be attached to the invoice when submitted to the Accounts Payable team for payment. If payments are attached to invoices they will be returned.

Special Note on Utility Payments
Any amounts showing as “past due” should be researched prior to submitting the invoice to Accounts Payable. (One excellent source of information is the monthly budget reports.) If the amount showing as “past due” has in fact been paid, the past due amount should be removed from the invoice total. If the approved amount is not clear, only the current charges will be paid.

Payments to Individuals
It is extremely important that any payment for work done by a student or employee of the University be processed through Human Resources and Payroll rather than through Accounts Payable. Payments in excess of $600.00 made to individuals through Accounts Payable are reported annually to the IRS on Form 1099-Misc. There have been cases in the past in which the IRS has contacted students and employees to whom 1099’s were issued requesting that these individuals remit self-employment taxes. Failure to properly report these individuals as employees and remitting the appropriate portion of employer’s tax also puts the University at risk; the IRS tend to assess severe penalties and interest for failure to withhold and remit employment taxes for individuals the IRS considers to be employees. If you are unsure as to the proper handling of payments to be made to an individual, please call Allison Belton, at x5183.

Aramark Meal Plans
Departments may not have ARA put money on an individual meal card and have the department pay in advance of charges being made. ARA may put a limit on a card, and assign it to a department. They will calculate weekly charges and send an invoice with a breakdown of charges incurred for that week attached to the invoice. The invoices may be submitted for payment if they have the business related purpose of the meal stated on the invoice.

Travel Advances
A travel advance can be requested in cases where advance monies are needed. An advance does not include airline tickets or prepaid hotel bills. The advance will be recorded on the general ledger as a receivable from the individual to whom it is issued. If the original receipts are not submitted within 30 days of completion of trip, Financial & Accounting Services may deduct any uncleared portion from payroll.

When submitting the Travel and Expense Voucher, the advance should be noted on the form and deducted from the amount owed. Only the expense actually incurred will be charged to departmental budgets. Any unspent balance of an advance should be deposited back into the advance account, 11022 111111, and a copy of the receipt should be attached to the reimbursement request.

International Travel
This policy pertains to international travel funded by the University. Travel funded by research grants is excluded from this policy.

Any person planning international travel must obtain approval prior to making any financial commitments related to the trip. Vice Presidential approval is required for all travel outside the U.S. If a Vice President is traveling, approval by the President, or his designee, is required. A Travel Authorization Form must be completed, signed by the respective Vice President or President and sent to the Office of International Studies before commitments are made.

The Travel Authorization Form requires an explanation of the purpose of the trip as well as the cost of air travel.

Reimbursement of transactions completed with foreign currency
Expenses charged in foreign currency will convert to U.S. dollars on credit card statements. To ensure proper reimbursement of these charges, a copy of the credit card statement should be submitted with the expense report and receipts. The expense report should reflect the reimbursement in U.S. dollars.

Mileage and Gas Reimbursements
Mileage is reimbursed at $ .445 per mile for business related travel when using a personal vehicle. This includes transportation from home or work to the airport. Normal transportation to and from work is not reimbursable. An explanation of mileage or gas reimbursements is required. Gas purchases only will be reimbursed for rental or courtesy cars, and receipts must be provided.

Employee Reimbursements
No expense checks will be issued without proper approval and proper supporting documentation. Travel expenses should be charged to the University Procurement Card, or individual credit card. In case of cash payments, proper proof of payment is required. Travel expenses will not be made directly to a travel agency, with limited exception. All background information at the top of the form must be completed to ensure proper payment. Individuals must sign their own names stating that the charges were incurred for University business and that they will not be reimbursed by any other agency. If a traveler’s signature is unobtainable, an expense report will be processed with only the approval signature, provided that an adequate explanation of the circumstances is attached to the report. If the expense report is not completed properly, the report will be returned to the traveler or to the approving party for correction.

Accounts Payable Research Request Form
This form should be used for all questions concerning payments to vendors, reimbursements, and general payment information. The forms may be e-mailed, faxed at x6163, mailed, or dropped off in the Accounts Payable basket in the lobby area of 107 Reynolda Hall. This helps us track the kinds of questions we receive and allows us to plan time in our day to address the questions. If you need a form, click here.

Lost Receipts
A traveler who loses a required receipt should seek a duplicate. When an acceptable duplicate is unobtainable, the traveler should submit a statement itemizing the expenditure with the Expense Report and signed by the Department Head or direct supervisor.

Meal Expenses
Charges for food or meals are reimbursable to the extent of actual reasonable expenses. Reimbursement for actual meal expenses needs receipts. Absent a receipt, we reimburse actual expenses incurred up to $10 for breakfast, $15 for lunch and $25 for dinner. An original restaurant receipt constitutes acceptable documentation for reimbursement.

When meals are used for entertainment, a business purpose, as well as identification of the individuals being entertained is required.

Miscellaneous Reimbursable Expenses
Miscellaneous reimbursable expenses include telephone calls necessary to obtain transportation and hotel reservations, telephone calls allowing travelers to stay within reasonable contact with their office or family, baggage handling fees, valet expenses, tips for porters, bellhops, taxi drivers, etc.

Non-reimbursable Expenses
Incidental expenses such as personal recreation, movies, and snacks or any other expense not directly related to, or necessary for, the performance of the travel assignment will not be reimbursed. This includes personal travel while on official University business, and travel expenses for family members.