introduction to accounts payable andre simmons, assistant manager accounts payable

Introduction to Accounts Payable

Andre Simmons, Assistant ManagerAccounts Payable

Role of Accounts Payable

• Accounts Payable is responsible for examining all accounts, claims, and demands against the University of Georgia, and for making payment of all the University’s legally incurred obligations for materials and services other than payrolls.

• No payments are to be made unless there is money in the Treasury legally allocated for such payments, and until the Accounts Payable Department has been presented with supporting documents and invoices which have been reviewed and found to be correct.

Regulating Entities

Federal • Internal Revenue Service (1099

reporting, TIN matching/B-Notices, Accountable Plan, Employee/Independent Contractor relationships)

• US Treasury Department (OFAC)-maintains a Specially Designated Nationals List that we must review

• Sarbanes-Oxley-Requires certification and attestation of a public company’s internal controls.

State• Board of Regents (Delegates

Procurement function)• State Accounting Office• Department of Revenue

(Escheatment of Unclaimed Property)

International Tax Coordinator,Susan Caldwell

UGA must comply with Federal tax and immigration regulations when processing payments to foreign nationals. • Phone: (706) 583-8193• Fax: (706) 542-6779• Email: susanc@uga.edu• Website:

www.busfin.uga.edu/payroll/itc/index.html

Fiscal Year 2013

• Accounts Payable disbursed $665,843,929 in expenditures.

• AP paid 264,230 invoices • AP issued 124,364 checks• Initiated 996 wires • Processed 652 ACH transfers

Travel & Encumbrances Elena Williams, Supervisor

• Administrative Functions• Printing Checks Daily• Approving & Encumbering Travel Authorizations• Vendor Creations in the Unified Vendor Database• Review and assign appropriate object codes to

UGAMart requisitions and check requests• Account number changes (note: if changing to a

restricted account, get C&G approval prior to contacting AP)

Vendor Creation/Additions/Revisions

• Accounts Payable and Procurement now function from one unified vendor database.

• Vendor creation requires verification in the IRS TIN Matching Program and clearance from the list of blocked payees maintained by the Office of Foreign Assets Control before the vendor will be available for use.

• Vendors now have the option to register online at: http://vendors.uga.edu

• Original Vendor Profile form can still be submitted: http://www.busfin.uga.edu/forms/vendor_profile.pdf

Purchase Requisitions and Check Requests

• Two “vehicles” for procuring goods flow through Travel & Encumbrances. – Purchase Requisitions: Items that have to be

“procured” through the Procurement Office. – Check Requests: “Charge” commitments

Purchase Requisitions

• Purchase requisitions come to Travel & Encumbrances for 2 things:– Review object code assigned by department and

modify if needed.– Review free balance in account to verify funding

exists to support the purchase. Account/Budget Check messages and warnings appear under the history tab in UGAMart. Requisitions will not be approved if funding does not exist.

Purchase Requisitions

• “Pre-encumbrances or commitments” are only established if the requisition can be readily identifiable as construction or is for a purchase greater than $50,000. These purchase types often require a lengthy bid process. On status reports, these commitments are identifiable by reference numbers that start with PM.

Purchase Requisitions

• If no criteria exists to create a commitment, the purchase requisition flows to Procurement once approved by Travel & Encumbrances. If the funding source is a restricted account and one of the object codes that Contracts & Grants needs to approve before a purchase order is created, the requisition flows to C&G prior to Procurement.

Purchase Requisitions

After Procurement processes the requisition, a purchase order number will be generated. This purchase order number will begin with “E” and the funds for the purchase order will be obligated or encumbered. An encumbrance sets the money for that order aside from your account free balance. The money is held until the goods/services are received and payment is issued. On your status report, these obligations will show under the encumbrance section and will begin with a “PE.”

Life Cycle of a Purchase Order Payment

Purchase requisition is initiated in UGAMart

Purchase requisition flows along the approval path

established for department

Travel & Encumbrances

Contracts & Grants Review (only certain object

codes)PO Issued

Procurement Review/Action

Funds are encumbered in

Financial Accounting

System

AP receives invoice & enters in UGAMart

UGAMart checks for

match

Payment flows into Batch Entry

Matching Exceptions (no two or three-way match, quantities/amounts outside

of tolerances).

Liability

• The money obligated for a purchase order will remain encumbered until a payment is processed for the order or until action is taken by Procurement to relieve the encumbrance.

• If the end of the fiscal year comes and money is still encumbered for a purchase order on a state account, the money will roll into “Liability.” When a PO is transferred into the liability account, a JV will appear on your final fiscal year end account status report. Once that JV is completed, this encumbrance will no longer show on your status report. That does not mean the encumbrance has been paid.

Object Codes

• Object codes are how we classify expenditures at UGA.

• Object codes allow us to report taxable payments to the IRS.

• Object codes allow us to report travel expenditures on the continuous audit for the State.

• Object codes allow UGA to query spending information for open records requests and inquiries from the Board of Regents and other various entities.

Common Object Codes for Purchase Requisitions

• 71400-Cleaning items, food, educational items, single book (not part of a set)

• 71410-General Office Supplies: Toner, Pens, Copy Paper, File Folders

• 71430-Laboratory/Research Supplies & Materials: Beakers, test tubes, chemicals, medical/hospital supplies like gloves

• 71500-Maintenance • 74300-Non-Inventoried Equipment with costs $100-

$2999.99: Furniture, file cabinets• 74306-Computer & Peripherals with costs $100-$499.99:

Monitors, computers

More common object codes for Purchase Requisitions

• 74328-Computer and Computer Peripherals with costs $500.00-$4,999.99

• 74308-Equipment with costs of $3000-$4,999.99: Furniture, freezers

• 74318-Electronic audio/visual equipment and photographic apparatus costing $500.00-$4,999.99

More common object codes for Purchase Requisitions

• 84320-Equipment purchases for items over $5000.00

• 84326-Computer and computer peripherals with a cost of more than $5000.00 (servers, etc)

Check Request

• The second “vehicle” that comes through Travel & Encumbrances for object coding is the check request.

• Check requests are normally generated to cover an expenditure that was established on a “charge” basis with the vendor.

• Encumbrances are not generated from check request expenditures.

• Procurement also reviews all CR’s over $10,000.00 and all payments to individuals that include reimbursement for an item over $99.99 (travel excluded). Typically, items with a value of $100 should be procured via a purchase request.

Life Cycle of a Check Request Payment

Campus user initiates check request in eCheck

system

Check request flows along approval path

established for account or dept

Contracts & Grants

Travel & Encumbrances

Individuals Instate Travel

Out-of-State Travel

Petty Cash & Registrations

VendorsA-L

Vendors M-Z

Payments to Individuals

Payments to Companies ProcurementProcurement

Batch Entry

International Tax Coordinator

Review

Restricted accounts

Foreign Payee

CR > $10,000

Item > $99.99

Common Check Request Object Codes

• 71430-Laboratory/Research Supplies• 71500-Repairs• 72712-Conference & Workshop expenses (expenditures

in connection with holding a conference/workshop.) Examples would be room rental, audio visual charges

• 72714-Guest/Visitor travel: Travel for individuals not employed by UGA or receiving a fee for services rendered associated with the trip. Examples include prospective employee travel, speaker travel expenses when the speaker is not receiving a fee/payment.

Common Check Request Object Codes

• 72722-Dues & Memberships. Requests for payment should be accompanied by a letter of justification approved by the Department Head/Director and the cognizant Dean or Vice President or Senior Vice President.

• 72723-Subscriptions• 72725-Registration Fees• 72732-Freight or Express Shipments: All

payments to UPS and FedEx

Common Check Request Object Codes

• 72752-Tests & Analysis• 72760-Other Services: Examples include

photographer, musician, proofreader, catering services. These can be individuals or companies.

• 72763-Research Participant• 74200-Printing: Bel-Jean, FedEx Kinkos• 74201-Advertising• 74203-Advertising-Job Postings

Common Check Request Object Codes

• 75210-Reimbursable expenses for non-employees that did receive a fee for professional services (architect, electrician, doctor,etc) associated with their trip. Examples would be lodging and meal expenses for a guest speaker that received $500 for giving a lecture. His meal and lodging expense would be coded 75210.

• 75215-Mileage reimbursement for non-employees that received a fee for services rendered.

Common Check Request Object Codes

• 76910-Internet Service & Pager Service• 76930-Land Lines, Long Distance Charges, Two

way radios• 76932-Cellular charges

Check Request Batches from Batch Entry

Purchase Order Payments from Batch Entry

Batch Jobs Process

Check File Produced (combining same vendor remit to addresses)

AP prints checks

Check Writing Process

Purchase Order Payment SectionHall Gibson, Supervisor

• Once a purchase requisition is processed by Procurement and a purchase order is created and encumbered, the next phase will be payment to the vendor once the goods/services have been received.

• PO Payment Section Responsibilities: Match/Review/Approve invoices for payment within UGAMart.

• Review outstanding encumbrances and initiate inquiries to determine if purchase order should remain open or be closed.

When to Create a Receipt

• If your purchase order is set up to be delivered to Central Receiving, you DO NOT have to complete a receiving report.

• If your purchase order is set up to be delivered direct to your department, you will need to create a receiving report before payment can be processed. Do not create a receipt until you receive the items.

How to Create a Receiving Report in UGAMart

Demohttp://www.busfin.uga.edu/ugamart/

UGAmart%20guide%20to%20Receiving_Final%20Feb%202012.htm

Comments

• The comment feature is essential in UGAMart. This feature allows all communication to be documented and it is effective for correspondence when utilized correctly.

• Comments feature can be utilized to send Accounts Payable copies of invoices that have been received by the end user department (sometimes invoices are included with shipments).

• Comments feature can be utilized to correspond about PO balances, revisions needed,etc.

Comments

• When using the comment feature, you have to indicate a recipient. You have the ability to assign multiple recipients to your message.

How to Add Comments in UGAMart

Demo

Who handles which vendors?

• A-E: Carol Kainz (carolk@uga.edu)• F-M: Kendra Hull (kendra28@uga.edu)• N-S: Jing He (jihe@uga.edu)• T-Z, Ikon/Ricoh, Sharp, Docuteam, Staples:

Kathleen Green (kgreen01@uga.edu)• Airgas, Bio-Rad, Dell, Sigma-Aldrich: Marilyn

Smith (marilyns@uga.edu)

Check Request Processing SectionPatricia Sims, Supervisor

• Review/Audit check requests payable to individuals, research participants, travelers, petty cash custodians, and companies.

• Verifies correct approvals obtained, proper invoices and other documents are attached.

• Handles canceling and reissuing checks.• Processes ACH and Wire Transfers

Payments to Individuals

SSN Removal

• Effective January 2013, the eCheck/eTravel System no longer uses social security numbers.

• Rather than using SSNs as identifiers, each record is identified by a unique vendor number (VN) maintained within the Unified Vendor Database.

• VN’s will only be used within procurement and payables processes.

Types of Payments to Individuals:Refunds

• Refunds for money paid into a revenue account. Example would be a non-employee that paid for a registration to a conference that UGA was hosting. If the attendee had to cancel and we needed to refund their registration money, this would be a refund. Refund object codes should begin with 4. There is no supporting documentation required to accompany the check request. Adequate description of the expense should be detailed in the description section of the check request.

Types of Payments to Individuals: Cash Reimbursements

• To reimburse an individual for a purchase made on behalf of the University. Receipts are required to document the expense and any purchase for an item over $99.99 requires Procurement review and approval. An example would be an employee that purchases ziploc bags to be used in a research lab. AP would require a check request with the receipt from where the ziplocs were purchased as supporting documentation. Adequate description of the charge should be detailed in the description section of the check request.

Types of Payments to Individuals:Entertainment Charges

• On occasion, an employee will pay for university related entertainment charges/meals (activities that support the underlying University purpose such as promoting good will, donor cultivation, etc.) and seek reimbursement. Alcohol cannot be purchased using a University account. These check requests for reimbursement should be accompanied by a completed University Related Business Entertainment Form and an itemized receipt. Utilize the Food Reference Chart on Ask UGA to determine appropriate funding sources. Object code should be 71401.

Types of Payments to Individuals: Honoraria Payments

• A honoraria is a payment to a non-employee in recognition of acts, awards, or fees and/or expenses for services rendered to the university.

• Examples include guest lecturers, consultants (for agreements under $10,000), and reimbursable travel expenses

• Honoraria form must contain original signature of recipient if there is not an invoice to accompany the request. Date of service(s), current address, and social security number must be included on the form.

Types of Payments to Individuals:Research Participants

• Classified into two groups. Payments $100 and under and payments over $100. Payments $100 or under do not require collection of the individuals social security number. Payments over $100 do require the participants social to be collected and provided to Accounts Payable.

• Research Participant Payment forms should accompany the check request. – Payments $100 and under: http://

www.busfin.uga.edu/forms/Research_Participant_Receipt_under.pdf– Payments over $100: http://

www.busfin.uga.edu/forms/Research_Participant_Receipt_over.pdf

• Research Participant Incentive Payment Procedure: http://www.policies.uga.edu/FA/nodes/view/866

• Research participant payments should utilize the object code 72763 regardless of dollar value.

Payments to Companies

Vendor Payments

• Original invoices should accompany check requests to support the expenditure. Invoices should be readable.

• UGA will remit payment to the company’s legal business name.

Electronic Check Request System

Demo

Travel

http://www.busfin.uga.edu/accounts_payable/travel.html

Travel Policy

• Changes to the UGA travel policy become effective July 1, 2013.

• Travel policy must be adhered to by both employees AND non-employees (this is part of our accountable plan that keeps travel non-taxable)

• Policy is located at: http://www.policies.uga.edu/FA/nodes/view/1301/Employee-Travel-Effective-July-1-2013

• Expenses must be filed for reimbursement within 45 days from the conclusion of the trip or they are subject to becoming taxable income.

Who governs Travel?

• State Accounting Office and the Office of Planning and Budget are responsible for establishing the Statewide Travel Regulations. This responsibility was assigned to these organizations through House Bill 293, which was passed into law during the 2005 legislative session.

Instate or Out-Of-State Travel?

• Travel more than 50 miles from the state line of Georgia is considered out-of-state travel and requires a travel authorization (travel authority) to be submitted to the Travel & Encumbrances office prior to the trip taking place. International travel requires the approval of the Office of International Education additionally. Programming has been established in the electronic check request system to obtain these approvals.

Travel Authorities

• Travel authorizations are required for out-of-state travel. This authorization provides the University with documentation that this is a pre-approved business trip. The TA also allows funding to be obligated (or encumbered) and set aside from an account so the traveler will have funding to cover his/her reimbursable expense.

• On a status report, travel encumbrances for employees will start with a T followed by 7 numeric digits.

Travel Authorities

• Travel authorities can also be submitted for non-employees but only for the amount of airfare that is being direct billed to UGA by one of UGA’s preferred travel agencies. All other non-employee expenses must be handled through the reimbursement process via honoraria.

• On a status report, travel encumbrances for non-employees will start with a H followed by 7 numeric digits.

Instate Travel for Employees

• Object code 64100-All travel expenses except for mileage.

• Object code 64150-Mileage only! No parking, etc. • Mileage should be entered as a second line on the

account breakdown page in the e check system. • Departure and return times must be documented

on the travel expense statement! This verifies the length of the trip for meal eligibility.

Instate meal per diems

• Instate meal per diems remain at $28/day (non-high cost areas) and $36/day (high cost areas). For non-overnight trips, travelers will receive 100% of the allowable per diem if the travel is more than 50 miles from home and headquarters and the traveler is on travel status for more than 12 hours.

• For overnight trips within Georgia, travelers will receive 75% of the allowable per diem on the day of departure and day of return.

Examples

• UGA employee leaves Athens at 8:15 and travels to Dahlonega, GA for work. The employee returns to the Athens campus at 4:30 the same day. Employee is not eligible to be paid a per diem since he/she was not traveling 12 or more hours.

• UGA employee leaves Athens at 10:00am and travels to Hinesville, GA. Employee returns home the same day at 10:45pm. The employee is eligible to be reimbursed for the full $28 meal per diem (traveled 50+ miles and gone for 12+ hours).

High Cost Areas in Georgia

• Chatham, Cobb, DeKalb, Fulton, Glynn, and Richmond Counties. The daily per diem rate for high cost areas in Georgia is $36.

• If there is no overnight lodging associated with the trip but the traveler is on travel status for more than 12 hours, the traveler is eligible for the full $36 per diem.

• If overnight lodging is involved, the traveler is only eligible for 75% ($27) of the per diem on day of departure and day of return.

Meal Expenses Associated with Travel Outside of Georgia-EFFECTIVE 7/1/13

• Employees traveling outside of Georgia may receive meal per diem amounts up to the federal per diem rates EXCLUDING the incidental expenses amount. GSA site for per diems is: http://www.gsa.gov/portal/category/21287

• Employees traveling overnight are generally eligible for per diem amounts designed to cover all days on travel status other than the day of departure and day of return. Employees are only eligible for 75% of the allowable per diem on the day of departure and day of return. The 75% amount can be located by viewing the meals and incidental expenses breakdown on the GSA site.

Example

• Employee leaves from Athens on a Saturday. She flies from Atlanta to Boston, MA. The traveler is in Boston on Sunday, Monday, and Tuesday and returns to Athens on Wednesday. Traveler should be reimbursed a meal per diem of $297. The meals and incidental expenses daily rate for Boston is $71. The incidental expenses rate of $5 must be deducted, leaving the meals total at $66. The traveler is eligible for $66 on Sunday, Monday, and Tuesday. Saturday and Wednesday, the traveler is eligible for 75% of the allowable rate. This would equate to $49.50. Total is computed $49.50 + $66 + $66 + $66 + $49.50= $297.

Lodging

• Employees who travel more than 50 miles from their home/office/residence/and headquarters may be reimbursed for lodging expenses associated with overnight travel. All lodging claims must be documented by receipts and must be at a business that offers lodging to the general public. Any lodging expense that exceeds GSA rates by more than 25% should be explained and justified on the travel expense statement.

• GSA Per Diem Rates: http://www.gsa.gov/portal/category/21287

Foreign Travel

Foreign travel per diem rates have also been established and can be viewed at: http://aoprals.state.gov/content.asp?content_id=184&menu_id=78

NOTE: Incidental expenses are to be included for international travel. The incidental expnese allowance should be documented on the travel expense statement under the column titled “Incidental Expenses International Travel Only”

Taxes Associated with Lodging

• Should not be charged county, municipal, or occupancy tax on lodging in Georgia.

• Employees are required to submit a copy of the hotel/motel tax exemption form when they register at a hotel. It is located at: http://www.busfin.uga.edu/forms/excise_exempt.pdf.

• Employees are required to pay state/local sales and use taxes.

• If lodging charges are direct billed to UGA, there should be no taxes charged.

Mileage Reimbursements

• When it is determined that a personal motor vehicle is the most advantageous form of travel, the employee will be reimbursed for business miles at $.565 per mile.

• If a government owned vehicle or a rental vehicle is determined to be the most advantageous mode of travel, but a personal motor vehicle is used, the employee will be reimbursed at $.24 per mile.

• Actual odometer readings are not reported on the travel expense statement. To calculate mileage, travelers can use MapQuest, Google Maps, GPS devices, or personal odometer readings, whichever is most appropriate for the circumstances.

Business Miles Traveled

• Employees may be reimbursed for the mileage incurred from the point of departure to the travel destination. If an employee departs from headquarters, mileage is calculated from headquarters to the destination point. If the employee departs from his/her residence, mileage is calculated from the residence to the destination point, with a reduction for normal one-way commute miles. The same rules apply for the return trip.

Exceptions to Deducting Normal Commute Miles

• The initial point of departure is on the weekend or a holiday.

• If an employee does not regularly travel to an office outside of their residence, the requirement to deduct normal commute miles does not apply.

Business Miles Traveled

• Employees may also be reimbursed for business miles traveled as follows:– Miles traveled to pick up additional passengers– Miles traveled to obtain meals for which employee

is eligible for reimbursement.– Miles traveled to multiple work sites

Examples of Business Miles Traveled

• Ex. 1: Employee resides in Duluth, works in Athens. Normal commute mileage is 60 miles roundtrip. The employee leaves in the morning from her house to go to a meeting in Gwinnett and returns to her residence after the meeting. Total distance traveled is 30 miles. Since the employee would normally travel 60 miles in her daily commute, the State does not reimburse her for mileage since her business traveled miles are less than her normal commute miles.

Examples cont.

• Ex. 2. Employee drives from home in Jefferson to his UGA office. At 10:00 am, he leaves campus and drives to a meeting at Georgia Tech. After the meeting concludes at Tech, he returns to his residence. The trip between Jefferson and UGA is personal commuting and not reimbursed. The travel from UGA to Tech and the return trip to the residence is reimbursed, less the amount equal to the normal one way commute miles (What he normally would have traveled from UGA to Jefferson for his return trip home.)

Air Transportation• Airfare can be direct billed to UGA using one of UGA’s authorized

travel agencies. • In general, it is the State policy that state officials or employees

traveling by commercial air carrier travel in the most cost-effective manner and utilize the lowest possible coach fares.

• Employees will not be reimbursed for the portion of non-coach (first class, business class, etc) airfare that exceeds the cost of the lowest, available airfare on the same flight unless: – No other space on the needed flight– Licensed medical practitioner certifies that because of a person’s mental

or physical condition specific air travel arrangements are required– Commissioner of Public Safety certifies that specific air travel

arrangements are necessary for security reason.

Fly America Act• Requires that when traveling on federal funds, international

flights should be US flag carriers when available. The Fly America Act is available at http://www.tvlon.com/resources/FlyAct.html

• Compliance with the Fly America Act is satisfied when the US flag carrier’s designator code is present in the area next to the flight numbers on the airline ticket, boarding pass, or on the e-ticket.

• What does this mean to you? If you are traveling internationally on federal funds, you must ensure your flight is scheduled on a US flag carrier or on a foreign air carrier that code shares with a US flag air carrier.

• More info on our travel site: http://www.busfin.uga.edu/accounts_payable/fly_america.html

Upgrades to Non-Coach Travel

• Employees may use frequent flyer miles or similar programs to upgrade to non-coach travel. Nothing in our policy precludes an employee from personally paying for an upgrade to non-coach travel.

• Travelers can upgrade to business class for international flights that exceed 10 hours in duration. Pre-trip approval for the additional expense is required. This does not include any time spent in between flights during a connection.

Rental of Motor Vehicles

• For airport (instate & inter-state) rentals: Mandatory contract with Hertz.

• Regular instate travel: Mandatory contract is with co-suppliers, Hertz and Enterprise. Travelers can use either vendor.

• Employees traveling on State business in a rented motor vehicle are covered by the State’s liability policy; therefore, liability coverage should be declined when renting a motor vehicle. Loss Damage Waiver/Collision Damage Waiver insurance is included in the statewide contract at no additional cost.

Unallowable Expenses

• Laundry Services (when trip is under 7 days)• Tipping for maid services• Valet services when self parking is available• Theater• Entertainment • Alcoholic Beverages• Bank charges for domestic ATM withdrawls.

Required Documentation

• Employees should submit their requests for reimbursement of travel expenses via a signed and approved travel expense form at https://emer.uosp.uga.edu/accounts_payable/travel_expense_login.cfm

• Travel expense form and required receipts should be attached to an electronic check request.

• For out of state travel, make sure to reference the travel authorization in the appropriate field on the e check request.

Required Receipts• Meals purchased in lieu of those provided at conference/training (does not apply to

normal per diem allowances-only when at a conference and a meal is provided and the traveler does not participate but goes somewhere else to purchase a meal.)

• Lodging• Airfare• Automobile Rental• Gas for Auto Rental• Supplies• Registration Fees• Laundry Services (when trip exceeds 7 days)• Visa/Passport Fees (HAVE TO BE PROCESSED REFERENCING A VALID TRAVEL

AUTHORITY NUMBER)

• Travel reimbursement requests should be filed within 45 days from conclusion of the trip. Reimbursement requests over 45 days can be classified as taxable income.

VAT Taxes

• Value Added Tax (VAT) is a national sales tax that is levied by many countries around the world. Most business/official related expenses including travel expenses, do qualify for VAT refund.

• UGA uses Universal VAT Services to recover allowable Value Added Tax commonly charged on expenses associated with traveling abroad.

• Original invoices are required to be submitted to Universal VAT Services for VAT reclamation.

VAT Taxes Continued

• Departments should print the VAT cover sheet at http://www.busfin.uga.edu/accounts_payable/vat_coversheet.pdf for directions on submitting invoices to UVS.

• Possibilities: Travel receipts, invoices for travel that are being wired, p-card travel expenses.

• More info on the UGA Travel Site: http://www.busfin.uga.edu/accounts_payable/vattax.html

Travel Website

• http://www.busfin.uga.edu/accounts_payable/travel.html

• Travel website has info on parking options for ATL airport

• Pocket guide for employee travel: http://www.busfin.uga.edu/accounts_payable/Pocket_Travel_Guide.pdf

Who handles travel processing?

• Supervisor: Patricia Sims (pasims@uga.edu)• Out-of-state travel reimbursements: Westley

Bargo (wbargo1@uga.edu)• Instate travel reimbursements: Michelle

Green (mxgreen@uga.edu)

Group Travel

Group Travel

• Group travel exists when a third party is being paid for travel expenses of an EMPLOYEE on official UGA business. The documentation required to process group travel provides the Accounts Payable and Accounting departments with the necessary information to complete the reporting requirements of the State.

• Non-employees should not be handled as group travel. • Reference Chart of Required Documentation:

http://www.busfin.uga.edu/accounts_payable/group_travel.pdf

More Group Travel

• Master travel expense statement no longer required.

• REQUIREMENTS: Check request, Invoice, Direct Billing Authorization Form (if paying a 3rd party vendor), Completion of the Travel Distribution section of the eCheck system when travel is for UGA employee(s).

Are we done yet?

A few more things!

Food Purchases

• Reference Chart for Food Purchases: http://www.busfin.uga.edu/accounts_payable/Food_Entertainment.pdf

• Policy for Purchasing Food and Business Related Entertainment: http://askuga.uga.edu/default.asp?id=1691&Lang=1&SID=

• Reference chart documents what funding sources should be utilized for each purchase. If you are purchasing food, make sure it fits into one of these categories!

Wire Transfers

• For International Payments Only– Bank name & address– Account number– Account name– Swift code or ABA#– Type of currency (foreign or US Dollars)

Employee/Independent Contractor

• The IRS dictates that if an individual is performing work for UGA that is defined as an employee/employer relationship, UGA must pay that person through Payroll and withhold the proper taxes.

• Decision Tree: http://www.busfin.uga.edu/forms/Emp_Indep_Contractor.pdf

• Call Payroll or Accounts Payable if you need assistance with making the decision.

• If the individual has been employed at UGA before, more than likely, they will have to be paid through Payroll!

Relocation Expenses

• These expenses have the potential for negative press if proper policy & procedure is not adhered to.

• For questions about relocation, contact Mark Kent (mkent@uga.edu) in Accounts Payable

Contact Us!

• AP Website: http://www.busfin.uga.edu/accounts_payable/ (Contains “Online Demos” section)

• Contact list of who does what: http://www.busfin.uga.edu/accounts_payable/apstaff.htm

• Accounts Payable Office: – Phone: 706-542-2786