quarterly open house - university of california, los angeles

NRB AuditoriumJune 4th

9 am – 11 am

Corporate Financial ServicesQuarterly Open House

Corporate Financial ServicesAgenda

BruinCard - Departmental DepositsAccounts Payable

Customer Service & Survey Results Fiscal Close ProcessOn-Campus Drop-Off Location for Fiscal Close Vendor Invoice Portal (ViP) H&I Status Invoice Clean-Up Project

Purchasing - Updates Travel Accounting/Express - Fiscal Close Process Payroll

California Withholding Tax Increase Reminder Regarding Separations

Tax ServicesUpdated FSIS Guidelines Statement of Person Receiving a Prize FAQ on the New Cell Phone PolicyJuly 1st Sales Tax Rate Increase

Nancy TranManager – BruinCard Center

Corporate Financial ServicesBruinCard Center

Corporate Financial ServicesBruinCard Center – Departmental Deposits

Department Deposit on BruinCardNon-Cash Awards on employee’s BruinCard (03-3306)Replenish funds on existing Copy Card (03-6030)


First time Web Based On-Line ROR Application users:1. Obtain department head’s approval and request

your DSA to grant access to FSRORP (Recharge Order Request-Preparer).

2. View the training material at the General Accounting portal to ensure you fully understand the process or for periodic review. Click training in the banner, and scroll to Training Tutorial, “On-Line Recharge Order Request”


Indicate the individual’s name and ID number in the Description of Goods and Services being Recharged field.Provide a business justification in the Explanation field. (All University Financial Policies apply. Please refer to the General Accounting portal for reference on various policies.)


ReferencesFinancial Policies on General Accounting website1. G-41, Policy on Employee Non-Cash Awards and Other

Gifts2. G-42, Policy on Gifts Presented to Non-Employees on

Behalf of the University3. BUS-79, Expenditures for Entertainment, Business

Meetings, and Other OccasionsStep-by-step instructions on how to use Online ROR for BruinCard services on our website. Direct link at: http://www.bruincard.ucla.edu/customer_service/Guide_to_use_ROR.pdf

http://www.ucop.edu/ucophome/policies/bfb/g41.pdf




http://www.ucop.edu/ucophome/policies/bfb/bus79.pdf

http://www.ucop.edu/ucophome/policies/bfb/bus79.pdf

http://www.bruincard.ucla.edu/customer_service/Guide_to_use_ROR.pdf

http://www.bruincard.ucla.edu/customer_service/Guide_to_use_ROR.pdf

Ian P. Da CostaManager – Accounts Payable

Corporate Financial ServicesAccounts Payable

Corporate Financial ServicesAccounts Payable – Customer Satisfaction

Area% Satisfied

Accuracy of services 88.9Responsiveness of department 78.2Staff courtesy at open houses and in person 97.7

Staff courtesy (over the phone) 93.0Staff knowledge 87.0Ease of contacting (queue, e-mail etc) 81.8Ease of contacting (phone) 67.3Working relationship (with your department) 93.4

Problem resolution 84.3Usefulness of open houses for problem resolution 94.2


Area % SatisfiedAccessibility of information from financial systems 88.9

Usefulness of web reports 90.2Usefulness of A/P Portal in finding needed information 75.8

Consistent application of policy 80.3Adequacy of our explanation if your requests are denied 80.6

Moving in a positive direction to meet your department's needs

88.2

Overall, how satisfied are you with the services provided by Accounts Payable?

88.3


Average: 85.8% SatisfiedReported Weighted Results: 57.6%Responsiveness/Ease of Contacting (Phone)

Customer Service Team – high turnoverPhone Hours: 9 am – 11 am, 2 pm – 4 pmAlternate Help: [email protected], Open HousesOpen Position(s) – Budget Cuts

Usefulness of A/P Portal Original campus standards established outside of departmentE-mail suggestions to Juan Franco at: [email protected]

mailto:[email protected]



Fiscal Close Deadlines

Invoices/Reimbursements dated 5/31/09 or prior due: 5 pm on Friday 6/19/09

Invoices/Reimbursements dated after 5/31/09 due: 10 am on Tuesday 6/30/09

Please do not hold on to invoices or reimbursementsOld reimbursements submitted next year might require exceptional approvalOn Monday July 6, all transactions processed by AP and Travel through fiscal close will be posted to the ledger except items that went on “I” status


On-Campus Drop-Off Location/Fiscal Close Assistance Center:

YRL 11348 (Young Research Library Presentation Room)

Friday 6/19: 1 pm – 4 pmMonday 6/29: 1 pm – 5 pm

Special thanks to Susan Parker & Heather Hanunian of Library Business Services


H&I Status Clean-Up ProjectAn e-mail went out last month offering special assistance including a temporary e-mail address to obtain copies: [email protected] can request up to five invoices a day (pre-4/30/09) through 6/29/09 sending the following info:

Invoice No. (ICK)Vendor ID (VCK) PO NumberOASIS Logon and e-mail address



Vendor Invoice Portal (ViP)

FY0708Incoming Paper Invoices = 584,460# of Paper Invoices Processed = 585,432 (incl backlog)

# of Electronic Txns Processed = 125,544# of Overtime Days Worked = 36Cost for Overtime and Temps = $211,125Other costs: staff morale, turnover, S&E,

productivity and customer satisfaction

Corporate Financial ServicesAccounts Payable – Current Method

Copyright: UC Regents 2009


Vendor Invoice Portal (ViP)Registered vendors can already check on the status of invoices at: http://vendor.accounting.ucla.edu/Selected vendors will be able to submit invoices electronically or key them into a web form (Batch Number: 900000)

Corporate Financial ServicesAccounts Payable – Vendor Input Screen

Corporate Financial ServicesAccounts Payable – Invoice Processing Screen


http://www.accounting.ucla.edu/ap/service/

Corporate Financial ServicesAccounts Payable – Help Us Stay Current!

Post orders before contacting vendorsEnsure that all orders comply with policy

Who, what, where & why?Use existing vendors especially preferred/strategic sourcing vendorsUse BruinBuy catalogsResolve “I” status invoices in a timely mannerAttend Open Houses or Refresher Workshops

Joe AndreuAssociate Director- Campus Purchasing

Corporate Financial ServicesPurchasing Updates


Delegation of AuthorityDoes not Include Authority to Sign Contracts

Before Using an LVOLook at Strategic Sourcing Agreements (SSA) FirstException to SSA - Small Business Procurements

When to use an LVOAt the Time of Commitment to the Vendor – Not to Pay Invoices

No Splitting of Orders to Avoid a RequisitionLVO’s are not to exceed $5,000 per vendor, per account (FAU), per day (Exception for Medical Center Purchasing)

Procedure 740.1 Procedure 740.1 –– LVOLVO’’ss


Repetitive RequirementsRequest a Blanket Order

Federal FundsMaximum Competition if over $3,000

ReimbursementsAfter the Fact – May have a risk of not being reimbursedTravel Expenses – Use Express

Conflict of InterestNo LVO’s can be Issued to a Near Relative or in some circumstances, former UC employees

Procedure 740.1 Procedure 740.1 –– LVOLVO’’ss


Added to the List of Prohibited ItemsEspresso and Cappuccino MakersiPods and Mp3 Players

Procedure 740.1Procedure 740.1-- Attachment AAttachment A


Low voltage wiring projects Communications Technology Services Director

Legal services / law firms UCLA Vice Chancellor of Legal Affairs or Office of General Counsel, UCOP

Payment processing including accepting credit card payments

Director, Student Financial Services

On-campus carpet installation Director of Crafts & Alterations, Facilities Management

On-campus construction activity, including hiring of architects, engineers, and design professionals

Contracts Manager, Capital Programs, orDirector, Design & Project Management, Facilities Management

On-campus building exterior impact (including attachments to building or building roof)

Campus Architect

Procedure 740.1Procedure 740.1-- Attachment BAttachment B

Bio-safety cabinets Bio-safety Officer, Environmental Health & Safety

New Items That Must be Approved by Designated Campus Administrative Unit or Officers

Cathy CampbellSenior Policy Analyst – Travel Accounting

Corporate Financial ServicesTravel Accounting/Express

Corporate Financial Services Travel Accounting

DEADLINES!!!For Fiscal Close

Due dates – this is the date that the expense report MUST BE RECEIVED INthe Travel Accounting (ER Auditors, Accounting Audit) queue.

Corporate Financial ServicesTravel Accounting

DEADLINES!!!Travel before June 1st

Due June 12th by 10:00 am

Returned for more information or RejectedDue June 19th by 10:00 am

TRs for travel before June 1st that have met the June 12th

deadline that are rejected or RFMI (spell out your acronyms – returned for more information).


DEADLINES!!!

Travel between June 1st – 12th


Returned for more information or RejectedDue June 26th by 10:00 am

For TRs for travel between June 1st-12th that have met the June 19th deadline that are rejected or RFMI (spell out your acronyms – returned for more information).


DEADLINES!!!Travel between June 12th – 30th


Returned for more information or RejectedDue July 1st by 10:00 am

For TRs for travel between June 12th-30th that have met the June 30th deadline that are rejected or RFMI (spell out your acronyms – returned for more information).

Corporate Financial ServicesTravel Accounting

DEADLINES!!!

Any TRs that do not meet the listed

deadlines will be paid in fiscal year 2009/2010

Lucy Eugenio -Principal AccountantPayroll Services

Corporate Financial ServicesRevised California State Income Tax Tables

Corporate Financial Services Revised California State Income Tax Tables

EDD issues revised income tax tablesApplies to all earnings beginning Jan 01, 2009.Increase = A one quarter of one percent (.0025) New Rates will be in effect for paychecks:

Monthly paid employees - July 1st

Bi-weekly paid employees - July 8th

Corporate Financial Services Revised California State Income Tax Tables

Employees may owe California Income TaxesSuggest employees review their Form DE-4 to determine if they will need to increase the amount of state tax withheld in order to avoid owing taxes at the end of the year

Form DE-4 “Employee Withholding Allowance Certificate available at http://www.ucop.edu/ucophome/ca/paycoord/Includes instructions about estimating state income tax liability on an annual basis using the new tax rates.

Make changes on tax withholdings - At Your Service https://atyourserviceonline.ucop.edu/ayso/For more information about the new tax rates, visit the California EDD website at www.edd.ca.gov

http://www.ucop.edu/ucophome/ca/paycoord/

https://atyourserviceonline.ucop.edu/ayso/

Jill Rijkschroeff, Supervisor Martha Morales, Separations

Corporate Financial ServicesPayroll Services

Corporate Financial ServicesSeparations, Payroll Services

Resignation with more then 72 hours noticeResignation with less then 72 hours noticeDischarge of employee with more then 72 hours noticeDischarge of employee with less then 72 hours notice.

Corporate Financial ServicesSeparations, Payroll Services

Please remember that the Labor Code provides that if the separation date falls on a Saturday, Sunday or weekday Holiday, payment will be made on the next business day.

Upma BudhrajaTax Coordinator - UCLA Tax Services

Corporate Financial ServicesTax Services


AgendaSales and Use Tax Increase July 1, 2009Updated FSIS and Department Guidelines Update on Form and Guidelines for Recipients of Non-Cash Awards and PrizesCell Phone Policy FAQ Update

Corporate Financial ServicesLos Angeles County District Tax Increase July 1, 2009

The sales and use tax rate within Los Angeles County (including UCLA) will increase to 9.75% effective July 1, 2009.

For purchases made by your department that are delivered to Los Angeles County (including UCLA), the BruinBuy system will automatically apply the new rates for orders created on or after 7/01/09 based on the defaults established in your BruinBuy profile or the codes that you usually select when creating orders. In addition, invoices with dates of 7/01/09 or later will also be paid at the new higher rate.

For departments that engage in sales activities, please note that you will be required to collect sales tax at the increased rate.

Although the tax rate in most of Los Angeles County will be 9.75%, the following five cities within the County will have different tax rates:

Avalon City 10.25%El Monte 10.25%Inglewood 10.25%Pico Rivera 10.75%South Gate 10.75%

These new rates are discussed on pages 1 and 2 of the BOE June 2009 Tax Information Bulletin at http://www.boe.ca.gov/news/pdf/jun09tib.pdf. A Special Notice relating to the July 1 increase is expected to be posted on the BOE website www.boe.ca.gov in June.

http://www.boe.ca.gov/news/pdf/jun09tib.pdf

http://www.boe.ca.gov/

Corporate Financial ServicesLos Angeles County District Tax Increase July 1, 2009

Fixed-price contracts and fixed-price lease agreements

In general, fixed-price contracts and fixed-price lease agreements entered into prior to July 1, 2009 are exempt from the district tax increase. For example, if UCLA entered into a fixed-price contract on April 20, 2009, with delivery on campus scheduled for July 20, 2009, the rate applicable to the contract would be 9.25% and would not increase to 9.75%.

For more information on what constitutes a fixed-price contract or fixed-price lease agreement, see page 2 of the BOE Publication 44 on District Taxes at http://www.boe.ca.gov/pdf/pub44.pdf.

http://www.boe.ca.gov/pdf/pub44.pdf

Corporate Financial ServicesForeign Source Income Statement - Part 1 & 2

PART 1 – General Information Name of individual or entity

Country of tax residence

PART 2 - Foreign Source Statement for Payment for Services Check the box if the individual or entity is not a U.S. citizen, lawful Permanent Resident Alien of the U.S. or a U.S person or resident for tax purposes.

Check the box if the individual or entity performs services for the University of California, Los Angeles

What percentage of the services was performed OUTSIDE the U.S ?

(Indicate %)

Dates of service relating to this invoice:

From (mm/dd/yy) To (mm/dd/yy)

Period over which service contract is in effect:


Address of location(s) OUTSIDE the U.S. where service performed:

Corporate Financial ServicesForeign Source Income Statement – Part 3 & 4PART 3 – Foreign Source Statement for Non-Service Scholarships / Fellowships Check the box if the individual is not a U.S. citizen, lawful Permanent Resident Alien of the U.S. or a U.S person or resident for tax purposes.

What percentage of the educational activity associated with this non-service scholarship or fellowship, was conducted OUTSIDE the U.S.?

(Indicate %)

Period over which the educational activity relating to this invoice was conducted:


Address of location(s) OUTSIDE the U.S. where educational activity conducted:

Name and address of the payer of the scholarship or fellowship:

PART 4 – Payee Signature (check applicable box) Payee is an individual: I certify that the above information is true, correct and

complete to the best of my knowledge. Payee is an entity: I certify that I am authorized to sign this form on the entity’s behalf, and that the above information is true, correct and complete to the best of my knowledge.

Signature: Date:

Print Name:

Title:

Corporate Financial ServicesFSIS Guidelines for Payments to Nonresident Service Providers

A. Purpose of the FSISPayments for services to Non-U.S. Residents which are “foreign source”(i.e. not from U.S. sources) are not subject to U.S. withholding and reporting requirements. The FSIS is used to substantiate “foreign source” payments. These statements are on file at UCLA Payroll Services and can be provided to the Internal Revenue Service (IRS) in the event of an inquiry.

Under IRC Section 1441, payments to a Non-U.S. person that are “U.S. source” income are subject to U.S. withholding and reporting requirements.Compensation payments to a Non-U.S. person are sourced based on where the services provided. If the services are provided within the U.S. the compensation is considered “U.S. source” income and is subject to U.S. withholding and reporting. If the services are provided outside the U.S, the compensation is considered “foreign source” income, and is not subject to U.S withholding or reporting.


B. Department Responsibilities (for payments issued under a PO and / or LVO) STEP 1 Determine if an FSIS is required

An FSIS is required if a payment for services is made to a payee who is either:a U.S. non-resident individual (not a U.S. citizen, green card holder or U.S. resident for

tax purposes based on the substantial presence test), or a foreign entity (e.g. foreign university or non-profit, foreign corporation, partnership or trust), AND all or some of the services are performed outside the U.S.

Payments for services performed outside the U.S. for which an FSIS is required, include but are not limited to the following:

contract labor payments (e.g. day laborers hired for a dig)professional services payments (e.g. accounting, legal and consulting services)research payments (e.g. to foreign university for a joint research project)guest speaker feespayments to performershuman subject paymentsnon-cash payments (e.g. barter payments)

Payments for which an FSIS is not required:Payments to a hotel outside the U.S. for rooms and / or services (e.g. catering for an event or tour guide). Since hotel services will always be local we do not need to substantiate that they were provided outside the U.S.


STEP 2 Identify the type of service provider.The type of service provider should be determined in accordance with the guidelines indicated, and supporting documentation provided, to avoid payment processing delays. “Independent Contractor” in accordance with the “Independent Contractor Guidelines” in BUS-77.“Independent Consultant” in accordance with the “Independent Consultant Guidelines” in BUS 34“Subaward Recipient” as defined in BUS-43, Part 1, under a Subaward-Grant or Co-operative Agreement, in accordance with the UCLA /OCGA guidelines at http://www.research.ucla.edu/ocga under SubawardInitiation and Management.“Subcontractor” in accordance with the guidelines at http://www.ucla.eduunder Campus Services / Buying / Departmental Buyer / UCLA Subcontracts.UCLA employee (See Step 4).

http://www.research.ucla.edu/ocga

http://www.ucla.edu/


STEP 3 Complete the FSIS (Complete this step only if the service provider is NOT a UCLA employee).

Provide the FSIS to the service provider with instructions to complete Parts 1, 2 and 4, if 100% or some of the services are provided outside the U.S. (Note that if 100% of the services are provided in the U.S., the FSIS should not be completed).

The service provider should return the completed FSIS to the Department with the initial invoice. If there are multiple payments under an on-going agreement, the service provider should not have to complete the FSIS more than once, unless the facts on the form change over the course of the agreement.

Review the FSIS for completeness. If the FSIS is not completed accurately, the payment will be delayed.

Enter the PO / LVO / Agreement number (as applicable), department name, department contact name, phone number and e-mail address on the top of Page 1, where indicated

Attach the FSIS to the initial invoice. For subsequent invoices in a series of payments, verify with the vendor that the facts on the FSIS have not changed. If the original FSIS still applies, attach a copy of the original FSIS to each subsequent invoice in the series. If the facts on the FSIS change during the course of the agreement, obtain an updated FSIS from the vendor.


Step 3 –continued

Cash and barter payments (not issued under a PO or LVO), such as:Cash payments to human subjects in a foreign countryPayments made to service providers via a bartering system Cash payments to day laborers in a foreign country

In these situations, the person in charge of the project on-site should complete the FSIS and sign it on behalf of the payees. A description of the payees and the type of services provided should be included in the General Information section (Part 1, Line 1) and a list of the payee names should be attached, if available. In the Payee Signature section (Part 4, Signature line), the signer should indicate that he or she is signing on behalf of the payees.


STEP 4. Complete the FSIS (Complete this step only if the service provider IS a UCLA employee):

Provide the FSIS to the service provider (employee) with instructions to complete Parts 1, 2 and 4, if 100% or some of the services are provided outside the U.S. (Note that if 100% of the services are provided in the U.S., the FSIS should not be completed).The employee should return the completed FSIS to the Department.Review the FSIS for completeness.Complete a Hire Bundle through the Payroll Personnel System (PPS) and include a comment that the employee is not a resident living and working in the U.S.

STEP 5. Send the following documents to Payroll / A/P:Payroll (UCLA employee only)

Send completed FSIS to Mike SattinA/P (non-employee service providers)

Completed FSISInvoicePO / LVOSubstantiation supporting service provider determination, if applicable Copy of contract or agreement, if any


C. A/P Responsibilities:100% of the services provided outside the U.S. :

Confirm that FSIS Parts 1, 2 and 4 are complete. Note that when there are multiple payments under an on-going agreement, the original FSIS will be attached to the first invoice and a copy of the original FSIS will be attached each subsequent invoice in the series. The department is responsible for verifying with the vendor that the FSIS is current, and obtaining an updated FSIS if needed.If the FSIS is not attached check if a PDF copy is on file (Payroll will maintain copies of all FSIS filed on

Web Extender. See Payroll Responsibilities).If independent contractor (IC) payment of 50K or more, the Pre-Hire Worksheet must be approved by the Tax Director before the payment is processed. Confirm Tax Director’s approval.Process payment.Send copy of FSIS and PO / LVO to Payroll for filing (unless previously filed with original invoice).

Less than 100% of the services provided outside the U.S. :Send FSIS, invoice, PO / LVO and all supporting documents received from Department to Mike Sattin in Payroll.If independent contractor (IC) payment of 50K or more, the Pre-Hire Worksheet must be approved by the Tax Director before the payment is processed. Confirm Tax Director’s approval.Process payment after FSIS approved by Mike and IC determination approved by Tax Director (if needed).


D. Payroll Responsibilities (Mike Sattin):

If the payee is a UCLA employee, process payment through payroll.If the payee is not a UCLA employee, review documents received from A/P, approve FSIS (either attached or previously filed) and authorize payment by A/P (subject to IC approval by Tax Director if needed).Maintain copies of the FSIS and PO / LVO on Web Extender. A/P and Tax Services will also have access.Provide substantiation for “foreign source” payments to the IRS as needed.

The FSIS and Guidelines can be found on the Tax Services website under Tax Forms and Publications. The link is :

http://www.tax.ucla.edu/Tax%20Forms%20and%20Publications.htm

http://www.tax.ucla.edu/Tax Forms and Publications.htm


Guidelines for Recipients of Non-Cash Awards and Prizes Cell Phone Policy FAQ Scott MonatlikDirector, Tax Services

Gayelea AllisonManager, Payroll Services

Ian Da CostaManager, Accounts Payable

Corporate Financial Services

General Questions

THANK YOU!

quarterly open house - university of california, los angeles

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