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Policy: VI.A.9x2 (inactive)    

Issued: March 29, 2000

Owner: Director of Procurement Services

Latest Revision: April 27, 2000

THE USE OF PAYMENT VOUCHER FORMS FOR DEMAND PAYMENTS AND REIMBURSEMENTS OF INDIVIDUALS


**INACTIVE POLICY**

For Current Policies:
Policy Table of Contents

 


1.0 Purpose

This policy describes the general guidelines for the use of the Payment Voucher E-Form.

2.0 Policy [Top]

2.1 Introduction

The Payment Voucher allows payments to be made without the prior issuance of a purchase order, limited purchase order, or the use of the University Purchasing Card. However, the Payment Voucher has very specific applications and should not be used to circumvent normal procurement procedures. The Payment Voucher is used for:

Note: The Payment Voucher may not be used to process payments which require that the University execute a contract. Vendor-supplied contracts must be processed on a purchase requisition and submitted to Procurement Services.

2.2 Additional Payment Voucher Information

2.3 W-9/1099 Requirements for Demand Payments

The State Department of Accounts (DOA) requires all State agencies to supply the Taxpayer Identification Number (TIN) on all payments. This number is required because of two initiatives:

Procurement Services is responsible for obtaining required information for non-payroll payments and monitoring processing to ensure good financial stewardship of the University funds and compliance with State and Federal law and policy and with University Financial and Administrative Policies and Procedures.

The information which must be obtained is contained on the W-9 form. This form must be completed by the payee prior to payment being processed. The W-9 form must be attached to the first payment made to that vendor, and a copy to each subsequent payment. If a vendor has a CAPPS vendor ID, a W-9 form is not required.

2.4 Demand Payment Goods/Services Dollar Limits

This list outlines those goods and services authorized for payment on a Payment Voucher, with their respective dollar limits and additional notations on processing.

Authorized Demand Payments

Dollar Limit

Academic Testing Services and Accreditation Fees

29,999.99

Advertisements in Newspapers, Radio, and Journals

29,999.99

Airline Tickets - Use of UVA contracted travel agencies is mandatory, except payments made for non-University employees. See also Policy VI.B.9.

None

Alcoholic Beverages purchased from ABC Store or a distributor (Local funds only with Dean or Vice President approval) See also Policy VII.F.3, "Sale of Alcoholic Beverages."

29,999.99

Artists, Photographers, and Writers (not graphic designers)

29,999.99

Athletic Officials Paid by the NCAA

None

Bond Payments on University Debt

None

Booth Space at Conferences, Exhibits, Fairs, and Produce Shows

9,999.99

Catering

4,999.99

Contracts for Authors (University Press only)

9,999.99

Collection, Banking, and Financial Services:Payments against existing contracts established by Procurement Services (Bursar and Treasurer's Offices only)

None

Conference Registration, Professional Fees, Organization Dues, Licenses (Not software)

29,999.99

Contractual Claims Settlement (Must be approved by Procurement Services; Demand payment documents must include copy of settlement agreement and related materials)

29,999.99

Contributions and Donations Made by the University

29,999.99

Entertainment (speakers, musicians, etc.) (Vendor-supplied contracts must come through Purchasing.)

9,999.99

Freight, Express Mail Services and Freight (e.g., Airborne, Federal Express) - use of UVA contracted vendors is mandatory

4,999.99

Flowers, Framing, Awards, Gifts, and Prizes

4,999.99

Gasoline Credit Cards (Processed by Parking and Transportation only)

4,999.99

Health Insurance Reimbursements to Students

4,999.99

Health Services Foundation, payments to

None

Honoraria (Payments over $2,000 require Dean or Vice President approval) See also Procedure 7-63, "Approving Honoraria."

29,999.99

Human Organ Service and Transplant Fees

None

Items Purchased by Bookstore for Resale (Bookstore Acquisitions system used; applicable State procurement procedures must be followed)

None

Leased Office Space - Leases must be processed and signed by either the Director of Space and Real Estate Management of Facilities Management or by the Assistant Vice President for Finance

None

Ledger Five Sub-Grants and Subcontracts Pre-Approved by Sponsor (applies to services only, not goods)

None

Library Books and Other Items for Librariesí Collections (Applicable Library Requisition System used; State procurement procedures must be followed)

None

Payments to a State or Federal Agency or to Another Countryís Government or Agency

None

Payroll Withholdings (processed by Payroll Department only)

None

Postage (U.S. Postal Service/Postmaster General only)

None

Reimbursements to Individuals - for item which may be purchased using Limited Purchase Orders.Individuals must purchase from State or University contract where appropriate, and should only use this process in a limited manner.

1,999.99

Remittance of State and Federal Tax

None

Royalties and Film Rentals (when available from the Producer or Protector Distributors)

29,999.99

Scholarships and Stipends

None

Security and Police Officers Provided by Local Governments

29,999.99

**Subscriptions, Books, Printed Materials, Reprints, Publishers Page Charges, Videocassettes, and Slide Presentations - when available from the Publisher/Producer

29,999.99

Travel Agencies (see Airline Tickets above)

Travel Reimbursements to Non-University Employees

9,999.99

Treasury Board Equipment Financing (payments to Board)

None

Utilities - cellular telephone charges (once completed), electricity, landfill tipping fees, natural gas, water, telephone

None

*†† Leases must be in place.Payments are against established leases.

** Specifically EXCLUDES items purchases by the libraries for their collections and by the Bookstore for resale; such items are purchased through Library and Bookstore Acquisition Systems.

*** Board of Visitor approval required for services over $1,000,000 in any one year or $2,500,000 over the term of the contract and goals over $2,000,000 in any one year or $5,000,000 over the term of the contract.

2.5 Payments To Individuals

The Payment Voucher is also used to pay individuals not employed by the University but serving as consultants, guest lecturers, or providing some other specialized services up to the dollar limits on the demand payment list from approved sources of funds.

Payments to individuals require departmental approval and must be accompanied by the necessary supporting documentation for processing. Documentation might include other forms such as: the W-9, the Academic Consulting Agreement, Approval for Honoraria, Business Meal Certification, Employee/ Independent-Contractor Classification, plus any supporting documents required for non-resident aliens or foreign individuals.

Compensation to individuals employed by the University, or to any other person who cannot otherwise meet the test of the necessary certifications, must be initiated through the Payroll System. Internal consulting or additional services provided by University faculty are normally considered part of their required duties. Refer to University policy and procedures on internal overload compensation.

See also Policy XI.A.1. "Faculty Overload Responsibilities for Supplemental Compensation."


2.6
Reimbursement to Employees

The Payment Voucher may also be used to reimburse University employees for expenses allowed on LPOs less than $2000. Be sure to note the correct object code for all reimbursements.

Payments other than reimbursement (such as human subject payments) can occasionally be made to University employees with a Payment Voucher, but such payments must fit the guidelines specified by State and University policy. You should consult the Transaction Manager in Accounts Payable with any question over payments to employees.

2.7 Travel Reimbursement for Employees

For reimbursements of business travel costs, University employees may use the Payment Voucher. Employees should fill out the form exactly as they would for any other reimbursement and attach a completed copy of the revised Travel Workbook. This form can be accessed directly from a link on the Payment Voucher E-form or through the Travel web site at http://minerva.acc.Virginia.EDU/~travel/. The Worksheet allows employees paying travel costs with State funds to have the trip "pre-approved," eliminating the need for post-trip approvals. However, the actual cost of the total trip must be no more than 10% or $100 above the approved estimate and there may be no unusual expenses that were not included in the pre-approval.

2.8 Revenue Refunds and Multi-Payee Payments

To make refunds or to make payments to multi-payees, the University has created the Multi-Payee Voucher. This form should be used only for these transactions:

Important note: this form can only be used with a single account/object-code combination.

3.0 Definitions [Top]

4.0 References [Top]

5.0 Approvals and Revisions [Top]

       Previous version in effect from 7/1/96 to 3/29/00 available in policy archive.


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