Accounts Payable Open Forum September 7, 2011

Accounts Payable Open Forum

September 7, 2011

New Disbursement Related Forms

General Accounts Payable Reminders

New State Travel Policy

New Travel Forms

Questions and Answers

Accounts Payable Open Forum

◦Guest Lecturer Form

◦Direct Pay Form

◦Lost Receipt Form

New Disbursement Related Forms

What types of services can be procured using this form?

◦ Guest Lecture services that do not extend beyond a one-time engagement may be procured using this form. Guest lecture services include, but are not limited to the following: An individual providing a lecture on campus Artists Novelists Poets

Guest Lecturer FormAppropriate Uses

Guest Lecturer FormVerifying Status

Section I) Verifying Status

Is the service provider currently employed by any CSU or Auxiliary?

If you answered yes, what type of employment position does the service provider have?

Will the services being provided extend beyond a one time engagement?If you answered yes, this form cannot be used. Please contact Contracts and Procurement at 6-2232

Is the service provider incorporated, i.e. Inc., Corp. etc. ?

If the service provider is a staff employee of the University then this form cannot be used. Staff employees, i.e. employees whose primary work responsibilities do not include teaching or research, cannot independently contract with the University based on CSU coded memo HR 2003-21 * . Only faculty employees may independently contract with the University, subject to the provisions of IRS publication 15-A**.

If you answered yes, and the work will extend beyond a one-time engagement, then you must contact Contracts and Procurement prior to commencing services. If you are incorporated and the services being provided are for a one-time engagement, then you may proceed directly to the form (see tabs at bottom) and will not need to complete the questionaire below.

FACULTY STAFF

YES NO

YES NO

YES NO

Guest Lecturer FormDetermining Eligibility

Section II) Eligibilitya) Eligibility questionaire.Behavioral Control Factors: Facts that show whether the University has a right to direct and control how the worker performs the service.

YES? NO?Place an "x" under appropriate response



Financial Control Factors: Facts that show whether the University has a right to control the business aspects of the worker's assignment.




Type of Relationship:



Will the University have the right to control when, where and how the majority of the work is completed?

Will the service provider be providing services that are a key aspect of the University's regular business activity? i.e. will the service provider be providing instruction or assisting in the classroom?

Does the service provider have unreimbursed business expenses?

Does the service provider receive payments at designated times, i.e. weekly, monthly, quarterly?

Will the University be providing the service provider with employee-type benefits, such as insurance, a pension plan, vacation pay, or sick pay?

Will the service provider be provided specific training by the University in order to accomplish the work?

Does the service provider provide similar services to other entities for pay? i.e. is it an established business?

Will the University be providing the computers, tools, or any other materials or equipment necessary to complete the assignment?

Guest Lecturer FormEligibility Determination

b) Eligibility determination.

Based on the responses provided in section II) a), can the individual provide services as an independent contractor and use this form?

Section III)

If this form cannot be used, and the individual has already provided the services in question, then you will need to contact Human Resources for a staff appointment or Academic Personell for a faculty appointment and complete the necessary paperwork to determine the appropriate employee classification for payment purposes.

This Determination Checklist must be submitted with the completed Guest Lectuer Form to the Accounts Payable Office.

Guest Lecturer

Form

Purpose:

Name: SSN/EIN:

Period of Service _______ to _______

Payee Certification Statement:

Chartfields (State Accounts Only):DEPT ID ACCOUNT CLASS

Departmental Certification Statement:

*Individual must have signature authority for chartfields used.

GUEST LECTURER FORMCal Poly State University, San Luis Obispo

Accounts Payable Offi ce Admin Bldg. Rm. 129(805)756-2291 Main Line (805)756-2292 Fax Line

Please note that payment will be issued within 30 days after the date of service once a complete and approved form has been received in the Accounts Payable Offi ce.

Signature of Department Personnel Requesting Payment

Signature of Department Personnel Approving Payment *

Type or Print Name and Title

Type or Print Name and Title

I certi fy that the s ervices specifi ed have been performed. Payment of the amount indicated i s hereby approved.

Signature of Payee/Guest Lecturer Date Signed

AMOUNT FUND PROGRAM

Information Regarding the Individual or Business Providing Services and Receiving Payment:

This form is only meant to be used for services provided by a Guest Lecturer, not to exceed $3,500. Other types of services are paid via Payroll Services, or on a purchase order and should not be submitted on a Guest Lecturer Form.

Phone Number:

PROJECT

Complete Address:

I hereby certi fy that a l l informati on i s true a nd correct, that prior payment ha s not been received, and that I am not s ubject to Federa l Backup Withholding. Signature below replaces the Vendor Data Record Form.

Please provide a description of services being provided, if services are being provided in the classroom then include course name and number.

Please note, if the Guest Lecturer wil l be working more than a one time engagement, then this form cannot be used, and Contracts Procurement and Risk Management must be consulted. CPRM can be reached at 6-2232.

Information Regarding Services Being Provided:

Proper/Improper Uses of Form◦ Tangible goods not to exceed $3,500

◦ Multiple forms may not be submitted for the same purchase

◦ Limited off campus services are allowed Bottom of form lists allowable service types

◦ This form cannot be used to contract with an individual or firm to provide services on campus

Direct Pay Form

Direct Pay Form

(See allowable services at the bottom)

Date:

Name/Payable To:

Request up to $3,500.00 (Direct Pay Maximum)

Amount Requested:

Check Appropriate Boxes: *Disbursement Request **Staff/Student ReimbursementEquipment >$500 ***Membership/Subscription

THIS FORM MAY BE USED FOR COMMODITY PURCHASES AND LIMITED OFF CAMPUS SERVICES, NOT TO EXCEED $3,500

DIRECT PAY FORMCal Poly State University, San Luis Obispo

Accounts Payable Office Admin Bldg. Rm. 129(805)756-2291 Main Line (805)756-2292 Fax Line

PeopleSoft Chartfields to be charged:

Address (Employee Checks mailed to department only) :Campus Department (Cal Poly Faculty/Staff and Student Reimbursements):

Off Campus Address (Off Campus Vendors Only):

Special Instructions:

Reason for the request (attach required documents; receipts, invoices, membership forms etc.):

PROJ/GRANTFUND DEPT ID ACCOUNT PROGRAM CLASS

Signature:

Approved by: (please type/print) ‡

‡ This person must have signature authority on the chartfields listed.

*** Membership/Subscriptions - Attach membership/subscription form to direct pay requestAllowable Off Campus Services Under $3,500.00

"I certify that the above information is true and correct and payments for these items have not previously been received."

* Disbursement Request - Attach invoice from vendor ** Staff/Faculty/Student Reimbursement - Attach al l receipts

Signature:

Department: Contact Name: Phone #:

Requested by: (please type/print)

* Postage* Fi lm Rental/Musical Scores* Photography/Videos* Off Campus Equipment Repair * Advertisements

* Shrink wrapped software not requiring license/maintenance agreements

* Conference/Training Registration Fees* Professional Dues* Printing (Printing Partners)

* FedEx/UPS Charges

Lost Receipt Form

Quantity

Date

Purchaser Signature

Approving Official Printed Name

Approving Official Signature

Please accept this memo as evidence of purchase in lieu of the original receipt. I am aware that excessive instances of lost receipts/invoices may result in additional substantiation requirements.

Date

TaxShipping

FreightTotal

Vendor's Full Address:

Reason(s) itemized receipt was not obtained:

Description of Items Purchased Unit Price Extended Price

Department:

Purchaser's Name:

Date of Purchase:

Vendor's Name:

The purchaser should make every effort to obtain a receipt or other documentation to support university expenses.

Today's Date:

Lost Receipt FormCal Poly State University, San Luis Obispo

Accounts Payable Office Admin Bldg. Rm. 129(805)756-2291 Main Line (805)756-2292 Fax Line

This form is to be used when an invoice, receipt, or other supporting documentation is misplaced or not received. Standard procedure is to submit the original receipt or invoice as supporting documentation for expenditures, when an invoice or receipt is not available attach this form to the check request or ProCard Statement.

Always use a current form and fill out forms online

Do not use white out Highlight in Green and Gold (GO

MUSTANGS!!) If a purchase is fully funded by the

Corporation, please send to CPC directly (SL002 Funding)

Accounts Payable Reminders

Disbursement requests must be accompanied by a vendor invoice. Statements are not acceptable.

Receipts must be itemized, a credit card summary receipt is not sufficient.

Paper receipts to substantiate expenses that are less than 8.5 by 11 inches in size should be taped onto an 8.5 by 11 sheet of paper in order to help facilitate the document imaging process

Accounts Payable Reminders

Cal Poly Travel Policy Implementation

Introduce new travel policy Discuss differences between old vs. new policy Review new and revised travel forms

◦ Travel 1A◦ Domestic travel claim example◦ International travel claim example

Taxability of international travel with personal use

Responsibilities of traveler and approver General travel reminders

Travel Topics to Discuss

Effective today, Cal Poly is implementing a new system-wide travel policy developed by the Chancellors Office (CO) with campus input.

The former policy covered Moving and Relocation expenses and Travel, and was developed by Human Resources Administration (HRA) at the CO.

The new CSU travel policy only covers travel and was developed by the finance area of the CO. HRA will continue to manage Moving and Relocation policy.


The new travel policy makes significant revisions in the following areas:

◦ Reimbursement rates◦ International vs. domestic travel◦ Potential tax consequences of personal travel


Meals Currently travelers claim $50.00 per day New Policy will allow traveler to claim actual meal

expenses up to $55 per day Meals do not need to be substantiated by a receipt

unless the individual meal is $25 or moreExample: If you spent $10/$15/$20 on breakfast/ lunch/dinner, then you should only be claiming $45 in meals for the day, not $55

Changes in Domestic Travel Reimbursement Rates

Meals for a partial day of travel will be pro-rated differently as follows:

◦ If you leave prior to 9 AM then you can claim up to $55.00 in meals expenses incurred

◦ If you leave prior to 2 PM then you can claim up to two thirds of the $55.00 maximum reimbursement, and

◦ If you leave prior to 6 PM then you can claim up to one third of the $55.00 maximum reimbursement


Incidentals Previously there was a $5 incidental rate New Policy increases the incidental rate to

$7

Example:Incidentals can include tips to baggage carriers, mailing costs, etc.


Lodging Actual lodging expenses may be claimed Expenses claimed should be reasonable Receipts are always required


Revised Travel 1A Form

Name: Empl ID:

Department: Phone:

Date Time: Date Time:From: To:

Destination:

Account Fund DeptID Amount

Travel AdvanceRequest:

PLEASE NOTE: Travel advances requested more than 30 days prior to departure require written justification. Please explain why this travel advance is being requested more than 30 days prior to departure.Explanation:

OrgKey ObjCode AmountAdvance Request:

Advance Request: OrgKey #:

-$

Please read the following certifications, and sign below:

Traveler's Signature: Date:signature print name

Approver's Signature: Date:signature print name

Amount:

one person, $30,000 for personal injury to two or more persons in one accident, $5,000 for property damage. I further certify that my vehicle is adequate for the workperformed, equipped with seat belts and in safe mechanical condition; that a current Privately-Owned Vehicle Insurance Certification Form STD 261 is on file with mysupervisor, and that any accident that may occur while the vehicle is being operated on State business will be reported within 48 hours on Form STD 270.

Date Needed:

Date Needed:

Program Project/Grant

Departure/Return:

Office. The State will not pay for expenses not incurred or for trips not taken, such as non-refundable deposits/ registration fees, airfare

I agree to submit my TRAVEL EXPENSE CLAIM for this trip no later than 10 days after my return and to repay the balance, if any, of unexpended travel money advanced.I understand and agree that any amount due may be deducted in full from funds payable to me by the State, including any salary warrant(s) issued to me by the State Controller's

for trips that are canceled. The employee will be held personally responsible for such charges unless non-State funding can be identified.)

Total Advance Request:

I am driving a private vehicleI have on file in my department a properly completed 261 Authorization to Use Privately Owned Vehicles form

Vehicle License #:

State Expenses not to exceed:

TRAVEL INFORMATION

Purpose of Trip:

STATE FINANCIAL INFORMATION

Class

CERTIFICATION AND APPROVAL INFORMATION

CPC or CPF Expenses not to exceed:

CAL POLY CORPORATION OR FOUNDATION FINANCIAL INFORMATION (All Other Org Key #'s)

I certify that if I am driving a privately owned vehicle that I have liability insurance in force in at least the following amounts: $15,000 for personal injury to, or death of,

In accordance with CSU Policy, this travel serves mission-critical needs for the University.

State

Telephone #

6-5864

Date Time B L D Miles Amount

5/1/11 6:00AM SLO to Bakersfield 0.00 0.00 50.00 50.00

5/1/11 Bakersfield 15.00 20.00 20.00 7.00 62.00 95.00 0.00 157.00

5/2/11 Bakersfield 15.00 20.00 20.00 7.00 62.00 95.00 0.00 157.00

5/3/11 Bakersfield 15.00 20.00 20.00 7.00 62.00 95.00 0.00 157.00

5/4/11 Bakersfield 15.00 20.00 20.00 7.00 62.00 95.00 0.00 157.00

5/5/11 Bakersfield 15.00 20.00 20.00 7.00 62.00 95.00 0.00 157.00

5/6/11 3:00PM Bakersfield to SLO 15.00 20.00 7.00 42.00 0.00 42.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

90.00 120.00 100.00 42.00 0.00 352.00 475.00 0.00 0.00 0.00 50.00 877.00Acct. Fund DeptID Prog. Class Proj. Amount

STATE (CPSU) 606001 SL001 125600

. $877.00

O rg Key Object Code Amount

CAL POLY CORPORATION OR FOUNDATION

$877.00

CERTIFICATION AND APPROVAL INFORMATION:

Date:print name

Date:print name

Travel Destination (city & state, or city & country)

City and State or City and Country where expenses were

incurred

Fiscal Services-Accounts Payable106687

Bakersfield

Departure and Arrival Meals and Incidentals

Total

Domestic Travel Incidental Expenses

Domestic Travel Meals Costs

Zip Code

Vehicle License #

Misc. Travel Expense

City

Purpose of Trip

Conference

Mileage Rate Claimed

0.50G223018

Lodging Cost

Foreign Travel Meals &

Incidental Rate

Private Car UseTotal

ExpensesAirfare Cost

Traveler's Name

Marc BenadibaResidence Address (Non Employees Only)

EmpID (not SS#) Department

CPC/CPF Amt Due to Traveler

State Amt Due to Traveler

signature

State Advance Received

Less CPC/CPF Advance

I hereby certify that the above is a true statement of the travel expenses incurred by me in accordance with the applicable California State University procedures and that all items shown were for the official business of The California State University. If a privately owned vehicle was used, and if mileage rates exceed the minimum rate, I certify that the cost of operating the vehicle was equal to or greater than the rate claimed, and that I have met the requirements as prescribed by SAM Sections 0750. 0752, 0753 and 0754 pertaining

to vehicle safety and seat belt usage.

Traveler's Signature:signature

Approver's Signature:


New Travel Claim Form

State

Telephone #

6-5864Travel Destination (city & state, or city & country)


Bakersfield

Zip Code

Vehicle License #

City

Purpose of Trip

Conference


0.50G223018

Traveler's Name



New Travel Claim FormIdentifying Information SectionDomestic Travel Claim Example


5/1/11 6:00AM SLO to Bakersfield 0.00 0.00 50.00 50.00

5/1/11 Bakersfield 15.00 20.00 20.00 7.00 62.00 95.00 0.00 157.00

5/2/11 Bakersfield 15.00 20.00 20.00 7.00 62.00 95.00 0.00 157.00

5/3/11 Bakersfield 15.00 20.00 20.00 7.00 62.00 95.00 0.00 157.00

5/4/11 Bakersfield 15.00 20.00 20.00 7.00 62.00 95.00 0.00 157.00

5/5/11 Bakersfield 15.00 20.00 20.00 7.00 62.00 95.00 0.00 157.00

5/6/11 3:00PM Bakersfield to SLO 15.00 20.00 7.00 42.00 0.00 42.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

90.00 120.00 100.00 42.00 0.00 352.00 475.00 0.00 0.00 0.00 50.00 877.00


incurred


Total


Domestic Travel Meals CostsMisc. Travel

ExpenseLodging Cost


Incidental Rate



New Travel Claim FormExpenses Incurred Section

Domestic Travel Claim Example

New Travel Claim FormFunding Sources & Approval

Acct. Fund DeptID Prog. Class Proj. Amount

STATE (CPSU) 606001 SL001 125600

. $877.00



$877.00


Date:print name

Date:print name

Airfare Costs $0.00Rates for U.S. travel See the grid on the rates tab Conference Fees $500.00Rates for international travel http://aoprals.state.gov/web920/per_diem.asp Rental Car Expenses $85.00

Other Expenses $0.00Revised 6/13/2011 Subtotal $585.00

Total travel expense: $1,462.00

Rates for Lodging, Meals and Incidental Expenses vary depending on whether you are traveling in the U.S. or internationally Travel Expenses paid on your behalf i.e. you are not claiming these expenses for

reimbursement



signature








Meals and incidental expenses for international travel are all reimbursed based on published federal government per diems for the specific location.

Lodging expenses for international travel are reimbursed based on actual expenses, up to the federal government per diem allowed, and must be supported by a receipt.

The Federal government per diems can be found at the following link:◦ http://aoprals.state.gov/web920/per_diem.asp

Changes in International Travel Reimbursement Rates

http://aoprals.state.gov/web920/per_diem.asp

Federal Government Per Diem Example for Spain

Country Name Post Name Season Begin Season End Maximum

Lodging Rate M & IE Rate Maximum Per Diem Rate Footnote Effective

Date

SPAIN Almeria 01/01 12/31 209 135 344 N/A 05/01/2011

SPAIN Balearic Islands 01/01 12/31 244 152 396 N/A 05/01/2011

SPAIN Barcelona 01/01 12/31 303 156 459 N/A 05/01/2011

SPAIN Bilbao 01/01 12/31 199 98 297 N/A 05/01/2011

SPAIN Fuengirola 01/01 12/31 196 111 307 N/A 05/01/2011

SPAIN La Coruna 01/01 12/31 187 113 300 N/A 05/01/2011

SPAIN Las Palmas de Gran Canaria 01/01 12/31 238 119 357 N/A 05/01/2011

SPAIN Madrid 01/01 12/31 291 162 453 N/A 05/01/2011

SPAIN Malaga 01/01 12/31 186 123 309 N/A 05/01/2011

Country: SPAINPublication Date: 05/01/2011

State

Telephone #

6-5864Travel Destination (city & state, or city & country)


Madrid, Spain

Zip Code

Vehicle License #

City

Purpose of Trip

Conference


0.50G223018

Traveler's Name



New Travel Claim FormIdentifying Information Section

International Travel Claim Example


5/1/11 6:00AM SLO to LA 18.33 18.33 1,000.00 10 5.00 1,023.33

5/1/11 12:00PM LA to Madrid, Spain 162.00 162.00 250.00 0.00 412.00

5/2/11 Madrid, Spain 162.00 162.00 250.00 0.00 15.00 427.00

5/3/11 Madrid, Spain 162.00 162.00 250.00 0.00 15.00 427.00

5/4/11 Madrid, Spain 162.00 162.00 250.00 0.00 15.00 427.00

5/5/11 Madrid, Spain 162.00 162.00 250.00 0.00 15.00 427.00

5/6/11 Madrid, Spain 162.00 162.00 250.00 0.00 15.00 427.00

5/7/11 Madrid, Spain 162.00 162.00 250.00 0.00 15.00 427.00

5/8/11 Madrid, Spain 162.00 162.00 250.00 0.00 15.00 427.00

5/9/11 Madrid, Spain 162.00 162.00 250.00 0.00 15.00 427.00

5/10/11 Madrid, Spain 162.00 162.00 250.00 0.00 15.00 427.00

5/11/11 8:00PM Madrid to LA to SLO 18.33 18.33 0.00 18.33

0.00 0.00 0.00

0.00 0.00 0.00

18.33 0.00 18.33 0.00 1,620.00 1,656.66 2,500.00 1,000.00 10.00 5.00 135.00 5,296.66


incurred


Total


Domestic Travel Meals CostsMisc. Travel

ExpenseLodging Cost


Incidental Rate



New Travel Claim FormExpenses Incurred Section

International Travel Claim Example

Acct. Fund DeptID Prog. Class Proj. Amount $2,000.00STATE (CPSU) 606001 SL001 125600

. $3,296.66




Date:print name

Date:print name

Airfare Costs $0.00Rates for U.S. travel See the grid on the rates tab Conference Fees $500.00Rates for international travel http://aoprals.state.gov/web920/per_diem.asp Rental Car Expenses $85.00

Other Expenses $0.00Revised 6/13/2011 Subtotal $585.00

Total travel expense: $5,881.66






Rates for Lodging, Meals and Incidental Expenses vary depending on whether you are traveling in the U.S. or internationally Travel Expenses paid on your behalf i.e. you are not claiming these expenses for

reimbursement



signature



New Travel Claim FormApproval/Rates/Total Cost SectionInternational Travel Claim Example

Depending on the amount of personal travel days that you combine with your Cal Poly travel, some of your travel costs could be subject to income tax

The CSU has adopted IRS standards to determine when and if the combination of personal and business travel creates a taxable event for the traveler

Taxability of International Travel with Personal Use

According to the IRS there is a taxable event if both of the following conditions are met:

1. The total period of the trip is longer than one week, and

2. At least 25% of the trip is personal


Example: An employee travels to London for 10 days, of which 7

days are business related and 3 days are personal; 70% of the trip is business and 30% is personal.

The traveler is reimbursed for airfare and 7 days of meals and lodging. The other 3 days of meals and lodging are considered personal and are not reimbursed.

Since the trip was longer than one week and at least 25% personal, the employee must be taxed on 30% of the airfare, which is considered personal use under IRS regulations (personal component:3 days/10 days = 30%)


The determination of what constitutes a personal vs. business day is between the traveler and approver. As a general rule, any travel days that the employee records as accrued leave time, such as vacation, would be considered a personal day.

The person due the reimbursement for travel costs incurred is responsible for:◦ Submitting travel claims within 10 days from the return of the

trip.◦ Providing business purpose and dates of each trip.◦ Certifying he/she:

Received pre-authorization to travel (i.e. complete a 1A form) Traveled on official business Actually spent the amount for listed expenses Has verified the amount due is accurate Has not and will not seek reimbursement for 1) a duplicate claim or

2) from any other source◦ Return to the University within 10 days, any reimbursement or

payment issued by the University which subsequently results in a refund to the individual.

Traveler Responsibility

The approving authority is responsible for:◦ Ensuring expenses charged are supported by sufficient

funds and ensuring appropriateness of use of funds.◦ Ensuring expenses requested are reasonable and supported

by a business purpose or justification.◦ Validating that expenses listed were actually incurred by the

employee and that appropriate supporting documentation is attached.

◦ Reviewing and approving the business purpose and ensuring the request is in compliance with any applicable sponsored project/grant requirements.

◦ Approving/denying payment of the travel claim in a timely manner.

◦ Denying expenses not directly related to official University business.

Approving Authority Responsibility

All travel must be pre-authorized by completing a travel 1-A form

Employees should not have more than one travel advance outstanding simultaneously

Travel claims are due in the Travel office no later than 10 days after returning from your trip

Travelers should always strive to use the most affordable means of travel

General Travel Reminders

Questions?

Thank You for

Attending !

Accounts Payable Open Forum September 7, 2011

Documents

Transcript of Accounts Payable Open Forum September 7, 2011