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Policy: VI.F.4x (inactive)

Issued: March 29, 2000

Owner: Director of Procurement Services

Latest Revision: July 2, 2001



For Current Policies:
Policy Table of Contents



1.0 Purpose

This policy describes the general guidelines for the use of Payment Vouchers.

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 Documentation

Departments must compile complete original paper documentation (e.g. receipts and forms requiring signatures) for all Payment Vouchers. Electronic submission in Oracle and the retention of paper documentation are both required for Payment Vouchers.

For travel and petty cash reimbursement, the original paper documents with all appropriate signatures must be forwarded to Procurement Services. Departments should retain copies of any documentation sent to Accounts Payable to provide a complete audit trail, and for use in performing monthly expenditure reviews.

In other cases, the paper documents must be retained in departmental files for a minimum of three years plus the current fiscal year. In some cases, the document retention requirements may be longer. Refer to "Records Retention and Disposition" (Policy II.C.1).

Departments are responsible for getting the appropriate signatures and maintaining a file of these documents in Voucher number order. These files must be made available when requested by Procurement Services for internal review or external audits.

See "Preparing Payment Vouchers" -- Procedure 6-101 for additional information.

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


Advertisements in Newspapers, Radio, and Journals where prepayment is required.


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."


Artists, Photographers, and Writers (not graphic designers)


Athletic Officials Paid by the NCAA


Bond Payments on University Debt


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




Contracts for Authors (University Press only)


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


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


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


Contributions and Donations Made by the University


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


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


Flowers, Framing, Awards, Gifts, and Prizes

Flowers can be purchased on unrestricted Local Funds up to $100. Floral purchases of greater than $100 require the approval of a Dean or Vice President.

Gifts can be purchased on unrestricted Local Funds up to $400. Gift purchases greater than $400 require the approval of a Dean or Vice President.


Gasoline Credit Cards (Processed by Parking and Transportation only)


Health Insurance Reimbursements to Students
  See Health Insurance Premium Reimbursements (Policy XV.H.1) for   eligibility.


Health Services Foundation, payments to


Honoraria (Payments over $2,000 require Dean or Vice President approval) See also Procedure 6-101, "Preparing Payment Vouchers - Paying for Honoraria."


Human Organ Service and Transplant Fees


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


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


Grant Contract PTA Sub-Grants and Subcontracts Pre-Approved by Sponsor (applies to services only, not goods)


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


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


Payroll Withholdings (processed by Payroll Department only)


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


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.


Remittance of State and Federal Tax


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


Scholarships and Stipends
  (Restricted to use for students by the Bursar's Office.)


Security and Police Officers Provided by Local Governments


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


Travel Reimbursements to Non-University Employees


Treasury Board Equipment Financing (payments to Board)


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


*†† 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.

See "Preparing Payment Vouchers", Procedure 6-101, for the steps that must be followed when paying individuals not employed by the University.

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."

Reimbursement to Employees

The Payment Voucher may also be used to reimburse University employees for expenses allowed on LPOs less than $2,000. Be sure to note the correct PTAEO 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 should use the Travel Workbook.

See Section 2.3 "Documentation" above and "Preparing Payment Vouchers" (Procedure 6-101) for the steps that must be followed when seeking reimbursement for travel expenses.

2.8 Payments in Foreign Currency

The University can make payments to vendors in foreign currency at the request of the vendor. If a vendor requests payment in foreign currency, departments should be aware of the additional cost in processing a foreign payment. Therefore, departments should make sure the vendor will not accept payment in U.S. dollars before submitting the request for payment in foreign currency to Accounts Payable in Procurement Services. See "Preparing Payment Vouchers" -- Procedure 6-101.

3.0 Definitions [Top]

4.0 References [Top]

This policy corresponds to, and should be read in conjunction with, "Preparing Payment Vouchers" -- Procedure 6-101.

See also:
Disbursements: General Requirements -- Policy VI.F.1
Restrictions on Local Funds Expenditures -- Policy VI.F.2

5.0 Approvals and Revisions [Top]

 Previous version in effect from 7/1/96 to 4/27/00 available in policy archive.
 Previous version in effect from 4/27/00 to 7/01/01 available in policy archive.

Maintained by University Comptroller
© 2001 by the Rector and Visitors of the University of Virginia