Transcript UNLV Disbursements
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
Welcome to Accounts Payable Training for Vendor Payments and Non-Travel Reimbursements
Presented by: Maria Templanza, Stephanie Jiron, Richard Tunstill and Summer Mudd
UNLV
University of Nevada Las Vegas
Contact Information
Controller’s Office
Accounts Payable Department
• CONTROLLER • BRENT MORGAN »Call 895-3517 • ACCOUNTS PAYABLE MANAGER • YVETTE WALTON »Call 895-1143
UNLV
University of Nevada Las Vegas
Contact Information
Vendor Team Phone Vendor Team Fax Mail Stop – 1053 – 895-1157 – 895-1519 Invoice Billing Address: UNLV Account Payable Box 451053 4505 Maryland Parkway Las Vegas, NV 89154-1053 Website Address http://accountspayable.unlv.edu/
Controller’s Office
Accounts Payable Department
UNLV
University of Nevada Las Vegas
Accounts Payable website is under construction
Controller’s Office
Accounts Payable Department
UNLV
University of Nevada Las Vegas • • • •
Controller’s Office
Accounts Payable Department
Team Responsibilities
Summer Mudd- Team Supervisor
– Independent Service Providers – Training – Cash with Orders – Scheduled Auto-payments
Maria Templanza
– Process employee & student reimbursements – Library – Bookstore – Host – Approves on-line payment vouchers entered by various departments
Stephanie Jiron
– Process payments against open purchase orders (vendor invoices) – Construction and retention payments to contractors – Scheduled Auto-payments
Richard Tunstill
– Process all non-travel related payment vouchers to vendors – Memberships/Dues/Subscriptions/Licenses – Petty Cash Replenishment – Wire Transfers and Bank Drafts – Office Max
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
What Topics will we cover today?
What document to use?
Where do I get forms?
Independent Service Providers
Payment to Nonresident Alien Employees & Students
Payment Vouchers
Host Policy & Procedures
Payment Option - Wire Transfers
Payment Option - Foreign Bank Drafts
Vendor Invoice Processing
Applicable Tax Information
Vendor Application & W-9 Form
Financial Data Warehouse
Policies and Frequently Asked Questions
Questions?????
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
Which document do I use?
• To determine how to pay an item first determine who you are paying.
• To pay a vendor for goods to be received or future services, submit and requisition (RX) to Purchasing.
• To pay a vendor for goods or services already received submit the request on a payment voucher (PV).
This is considered an “After-the-fact” purchase. Follow instructions for after-the-fact purchases.
• To pay an individual (non-UNLV) affiliate for services, submit an Independent Service Provider (ISP) contract or Independent Contractor Agreement (ICA).
• Review the Payment Voucher slide for instruction on the types of items paid on Payment Vouchers.
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
Where do I get forms?
Forms are available on the Accounts Payable website and the Controller’s website.
http://accountspayable.unlv.edu/topics.htm
http://controller.unlv.edu/forms.html
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
Payments to Individuals (ISP’s & ICA’s)
• When bringing individuals to UNLV, first determine their classification.
• If you are doing business with an individual their payment will be on an Independent Service Provider Contract (ISP) or Independent Contractor Agreement (ICA).
• New contracts have been created and are available on the controller’s website.
• You may still use the old pre-printed forms if available in your department.
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
Reminders: ISP’s & ICA’s
CONTACT YVETTE WALTON AT 895-1143
• If the Independent Service Provider has been employed with any of the NSHE agencies within the current calendar year (Jan. employment document.
– Dec.), do not proceed with using the ISP Form. Process payment on an • The IRS says individuals are either an independent contractor (1099 self-employment income) or you are an employee (W-2 wages). • The Accounts Payable Manager will make the determination whether an individual will be paid as an independent contractor or employee.
• For the most part, all guest speakers/lecturers are classified as independent contractors.
• Follow instructions on ISP/ICA contracts for information on how to negotiate and pay individuals.
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
Nonresident Aliens
Contact Debbie Honrath at: 895- 1243
• Contact the Office of International Students and Scholars when bringing in any foreign nationals to assist with employment, visa and travel issues as well as immigration advising and related documents. http://studentlife.unlv.edu/international/ • It is important that the individual have the correct immigration status for the type of payment requested, or we may not legally be able to pay the individual under immigration law.
• Accounts Payable handles payments and reimbursements to nonresident alien candidates, volunteers, and independent contractors. • Check in advance when bringing in a nonresident alien independent contractor or contracting with a foreign company who will be providing services in the U.S. The nonresident alien will need to complete additional forms in person when they arrive. Contact Debbie Honrath to setup any required meetings before the
independent contractor
leaves the U.S.
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
PAYMENT VOUCHERS ARE USED FOR
• Employee/Student Reimbursements • Hosting Reimbursements • Prizes or Awards • Memberships, Subscriptions & Dues • Petty Cash Replenishment • Cell Phone Service • After the Fact Payments • Conference Payments– (Travel Presentation) • Guest Payments – (Travel Presentation) • Candidate Payments – (Travel Presentation) • Moving Allowances – (Travel Presentation) • Lodging Prepayments – (Travel Presentation) All Vendor Invoices should be processed using an RX from Purchasing
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
Yvette Walton 895-1143 -Payment Voucher (PVE) forms are available on line for download and numbers may be obtained by contacting Yvette Walton, Accounts Payable Manager for issuance of a blocks of numbers.
- Be sure to keep track of the numbers that have been used. Duplicate numbers are not allowed.
UNLV
University of Nevada Las Vegas
Employee & Student Reimbursement
Controller’s Office
Accounts Payable Department –Use a payment voucher to reimburse employees or students for UNLV business expenses.
–Follow receipts policy for all reimbursements.
–Include reason for reimbursement.
–Only original receipts are acceptable.
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department • • • • • • •
Acceptable Receipts for all Types of Reimbursements
Business Name and Address Itemization of Purchase Total Amount Paid Method of Payment Date of Purchase Original Receipts Receipts older than 365 days require approval from the President.
http://accountspayable.unlv.edu/Topics/receipts.htm
UNLV
University of Nevada Las Vegas
Controller’s Office
• • • • • • • • • • Accounts Payable Department
Non-reimbursable Expenses
Annual fees for personal charge or credit cards Vehicle cleaning Corporate credit card delinquency fees/finance charges/annual charges Loss/theft of personal property Parking fines or traffic fines Personal clothing or hygiene items Personal entertainment, including sports events Personal telephone calls Use of prepaid phone cards and other prepaid cards Gift Certificates for non-research participants
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
Host Policy
–
Hosting is a necessary business expense authorized by the Board of Regents and the NSHE.
–
Hosting is subject to specific policies and procedures as documented in the Board’s Handbook, Title 4, Chapter 17 and the NSHE Manual, Chapter 5, Section 1.
–
These documents provide strict guidelines regarding host expenses and as such, all UNLV Administrators and staff with responsibilities over host accounts are encouraged to read these documents to ensure an understanding of the authority and limitations provided.
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
Hosting Reminders
•All hosting payments need to have the approval of the hosting authority – always the Dean/V.P. or higher unless delegated otherwise.
•Use the Host Explanation Form to easily communicate the 5 W’s (available on the controller’s website).
•All hosting payments need to include the 5 W’s: –Who –What –When –Where –Why (Purpose)
UNLV Controller’s Office
University of Nevada Las Vegas Accounts Payable Department
Host Sub-Object Codes
– – – – – – – – – –
25 25 25 25 25 25 25 UNLV Expense Object Codes To identify host expenditures by eligible classification, object code 25 has been created for all host account expenditures. Host object/sub-object codes can only be used with host accounts. The following sub-object codes are to be used to identify expenses as indicated: 25 H1 Fundraising H4 H5 H6 H8 H9 HD HG Student Life and Government Community Goodwill Employee Goodwill Table Purchase – Not Donor Paid Table Purchase – Donor Paid Department Meetings Grant Funded Hosting
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
Host Categories
H1 – Fundraising
– Expenses associated with fund raising and maintaining relationships with potential or existing donors to UNLV. Event expenditures associated with existing and potential donors to UNLV for various fund raising and development activities such as athletic events, groundbreakings, etc. These expenditures include reasonable expenses for food, beverages, event tickets, hospitality suites, and small gifts (such as momentos).
H4 – Student Life and Government
– Expenditures in this category include food and beverage purchases for CSUN or GPSA meetings and other like events. – The Student Life category is used for food, beverage and purchases for student life activities including, but not limited to, student banquets, appreciation dinners, award ceremonies, receptions, etc., when the hosted portion of these events is paid using campus accounts established for hosting. UNLV logo or LV logo giveaways (t-shirts, etc.) are marketing expenses and are not host expenses in accordance with Board policy.
UNLV
University of Nevada Las Vegas
Host Categories
Controller’s Office
Accounts Payable Department
H5 – Community Goodwill
–Hosting of this nature is when a UNLV employee or department hosts a person(s) or group not employed at UNLV to discuss university business and/or promote the university in a positive manner with local businesses; members of local, state, national, and international governments; representatives of other non-UNLV groups (accrediting bodies, granting agencies, other universities, etc.); and approved unpaid guests. –These host expenditures should include food and beverage expenses and may include miscellaneous other expenditures, such as holiday cards, monthly local community meeting fees that include a meal; supplies for general reception areas (coffee, soft drinks, individually bottled water, disposable paper and plastic ware, etc.). These expenditures do not include marketing expenses such as giveaways (t-shirts, pens, pencils, mugs, water bottles, pins, etc.).
UNLV
University of Nevada Las Vegas
Host Categories
Controller’s Office
Accounts Payable Department
H6 – Employee Goodwill
–Expenses related to employee recognition promoting goodwill such as flowers or for sympathy, illnesses and births; expressions of congratulations for significant achievements. Hosting expenses are not permitted for recruitment activities, employee professional development, or participant funded events.
H8 – Table Purchase – Not Donor Paid
–Annual amount limited to $30,000 for entire UNLV institution.
Completed "Request to Purchase Tables" form must be submitted to the President's office for approval prior to making a commitment.
The approved form must accompany the Payment Voucher. NSHE procedure guidelines must be followed —see Manual, Chapter 5, Section 1.7. No table purchases will be allowed for events hosted by other NSHE institutions or for events hosted by registered political action committees.
UNLV Controller’s Office
University of Nevada Las Vegas Accounts Payable Department
Host Categories
H9 a commitment. – Table Purchase – Donor Paid
–Table purchases where a private donor or corporation provides a donation specifically for the institution's purchase of a table or directly pays for the table are not subject to the annual $30,000 limit.
Completed "Request to Purchase Tables" form must be submitted to the President's office for approval prior to making
The approved form must accompany the Payment Voucher. Donor Paid Table purchases can be made for functions at or organized by other NSHE institutions.
HD – Department Meetings
–Expenses associated with events where the only participants are institutional employees if: •a) It is a special event, such as a retreat, retirement or annual recognition or award ceremony, or •b) A business meeting or workshop, scheduled for a specific agenda that runs through normal meal or break times and whose schedule permits the efficient gathering of employees from different offices or units across the institution. A copy of the meeting agenda must be included with any request for disbursement.
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
Host Categories
HG – Grant Funded Hosting
–Host expenditures normally may not be charged to Grant accounts. However, OMB Circular A-21, paragraph J28 (Memberships, subscriptions and professional activity costs) Subparagraph C states that the costs of meals when the primary purpose is the dissemination of technical information, are allowable. Grant funded hosting needs approval from Sponsored Programs before we can process it.
Resources
Board of Regents Handbook, Title 4, Chapter 10 (see Section 17) http://system.nevada.edu/Board-of-R/Handbook/Title-4/T4 CH10.DOC_cvt.htm
NSHE Manual, Chapter 5 (see Section 1) http://system.nevada.edu/Board-of-R/Procedures/P-Gchap5R.pdf
Host accounts are no longer allowable for Student( H2) & Candidate (H3) recruitment.
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
Prizes and Awards
•
Before granting a prize or award please be aware of the taxability consequences.
•
Individual recipients should consult their tax professional to determine their tax liability.
•
UNLV is not allowed to give tax advise.
•
Before submitting to A/P – needs to be reviewed by Annette Linders – Phone 5-3695, Fax 5-1353.
•
Submit completed W-9 for all non-employee/non student workers.
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
Gift Certificates
•
Because of the accountability issues associated with gift certificates (e.g., they can be cashed for their face value and there is no effective way to account for gift certificates purchased or how and to whom they are distributed), the present policy is that we may neither purchase nor be reimbursed for them.
•
Gift certificates are allowable for research participants with approval from the Office of Research and Graduate Studies. This is the only exception allowed.
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
Memberships, Dues and Licenses
• • • •
Process on a PV (not on RX).
Institutional Memberships:
–
Held in the name of the University
– – –
Can be paid using state funds (21XX) Is not permitted to be paid for using your pcard Requires VP or Dean approval Individual Memberships:
– – –
Held in the name of an individual Is not permitted to be paid using state funds (21XX) Requires Dean or Director approval Dues, Professional licenses or associations:
– – – –
Dues assess a qualified individual by education, field, or interest License must be required in the employee’s work position Is not permitted to be paid using state funds (21XX) Requires Dean or Director approval
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
Petty Cash
• Contact Jessica Chang in the Controller’s Office at 895-0849 to set up a Petty Cash account. Funds are used for small dollar purchases of goods that cannot be purchased on a UNLV P-card. The preferred method is the UNLV P-card.
• To replenish the fund, the custodian must prepare the payment voucher (PV) and attach the original invoices/receipts and submit to Accounts Payable. • The amount requested plus the cash remaining in the fund, should equal the authorized amount of the petty cash fund.
• Cannot be used for Host unless specified by the Controller’s Office.
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
Petty Cash (cont.) Proper format for the Petty Cash Payment Voucher header is: Vendor Code: Petty Name: UNLV/
Fund-ID
/Petty Cash Address Line1: C/O
Custodian
Address Line 2: M/S
XXXX
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
Telephone Service (Land Lines)
•Telephone service may be processed on a payment voucher or can be encumbered on a purchase order.
•All telephone service payments must be certified in the following manner with a signature : “I certify all calls to be paid on this invoice were for official UNLV business.” •All personal telephone calls are to be reimbursed to the Board of Regents via personal check accompanying the telephone bill that is being submitted for payment.
•Telephone bills must be coded to object code 30 and sub-object code 86.
•Only current charges can be paid.
UNLV
University of Nevada Las Vegas
Cell Phone Service
Controller’s Office
Accounts Payable Department •The university is currently in negotiations to contract for a University wide cell phone carrier.
•Until the carrier is selected, Purchasing will not create new PO’s for cell phone service.
•Until a cell phone service provider is selected all cell phone service must be processed on a payment voucher.
•Telecommunications is organizing requisitions for new cell phone service.
•Contact telecommunications at 5-0978 for more information.
UNLV Controller’s Office
University of Nevada Las Vegas
Cell Phone Service (cont.)
Accounts Payable Department •All cell phone service payments must be certified in the following manner with a signature : “I certify all calls to be paid on this invoice were for official UNLV business.” •All personal telephone calls are to be reimbursed to the Board of Regents via personal check accompanying the telephone bill that is being submitted for payment.
•Cell phones bills must be coded to object code 30 and sub-object code 77.
•Only current charges can be paid.
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
After-the Fact Purchases
• All goods or services from vendors should be requisitioned through the Purchasing Department with and RX.
• If a RX was not submitted before a purchase and a vendor invoice needs to be paid, it is considered an “After-the-Fact” purchase.
• After-the fact invoices are paid on a PV.
• Submit the PV to Accounts Payable with an explanation of why the purchase was not completed with an RX.
• The PV, and supporting documentation will be sent to Purchasing for an “After-the-Fact” approval.
• Once the purchase has been approved by Purchasing the approved PV will be keyed for payment by Accounts Payable.
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
Payment Option Wire Transfers
• Payment by wire transfer may be made, if required by terms and conditions of the contract for goods or services. • Should be prepared on a Payment Voucher.
• Wiring instructions from vendor must be included.
• All foreign Vendors need to complete a W 8BEN to be added to our vendor list.
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
Payment Option Foreign Vendors (Foreign Drafts)
• Payment by Foreign Draft is available when a vendor cannot receive a check drawn in U.S. Dollars.
• All foreign Vendors need to complete a W-8BEN to be added to our vendor list.
• The vendor’s order form or invoice should specify the type of currency accepted.
• Should also be prepared on a Payment Voucher.
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
Reminders on Payment Vouchers
We can not short pay invoices or pay prior balances due. We can only pay current charges.
If the vendor does not show in the vendor database, send a W-9 and completed Vendor Application along with payment voucher.
When there are two vendors to choose from in the database choose the “M” vendor. If only a “F” vendor shows do not put the vendor code on PV. Just put the TIN number.
All new foreign vendors require a completed W-8BEN.
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
ABOUT PURCHASE ORDERS
Purchasing Department Documents:
• RX (Requisition) used for purchases of goods or services of any amount.
• RX’s are converted to purchase orders and vendors must invoice UNLV referencing the PO# on the invoice.
• If “Cash With Order” is requested, obtain a vendor quote/invoice, attach to RX and send to Purchasing.
• Contact Purchasing Dept for quote limits, bid limits, contract and insurance requirements. Purchasing website at: http://www.unlv.edu/depts/purchasing/
UNLV
University of Nevada Las Vegas
Vendor Invoices
Controller’s Office
Accounts Payable Department •Payments to companies for goods or services purchased by the University.
•Invoices are applied against encumbered PO’s.
•If no PO was created prior to the purchase, then the purchase becomes an after the fact purchase.
•After the fact purchases have to be processed on payment vouchers.
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
Paying Vendor Invoices
Vendor invoices should be mailed directly to the Account Payable Department. Make sure that your department name and PO number appears on the invoice.
All Vendor invoices require departmental approval.
In order to obtain approval when the invoice is received it will be forwarded to your department with the routing slip, via campus mail, fax or email requesting the account information and approval to pay.
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
Accounts Payable Routing Slip
» TO: ____________________________ FROM: ________________________ » » » » » » » » DEPT/MAIL SORT: _______________ DATE: _________________
Vendor Team: Ext. 51157
Travel Team: Ext. 51156
Accounts Payable Mail Sort: 1053
Please assist us in processing your payment document by providing the following: Missing information
Authorizing Signature – stamped or facsimile signatures are not accepted Account Number – or new account due to insufficient funds in account listed Object or Sub-object code Original Invoice / Receipt / Back-up documentation for: _______________ Certification that expenses were for UNLV business Method of payment for: ______________________
Cash –
must be stated on receipt
Credit Card
– credit card slip or copy of credit card bill
Personal Check
– check number, dates, and bank
Submit the following documentation
Completed Vendor Application (Substitute W9) Completed and approved Payment Voucher (PV). Please attach original invoice.
Purchase Order number. If the purchase was made without the use of a purchase order, please prepare a PV with the attached invoice and include a
detailed
explanation stating why a PO was not used.
Regarding your Purchase Order
Notify Purchasing to increase encumbrance for ______________________ Complete and sign below to authorize payment of attached invoices against: PO#: _____________________ Amount to Pay: _____________ From Line #: _______ Partial/Final ______ Amount to Pay: _____________ From Line #: _______ Partial/Final ______ Authorizing Signature: ______________________________________________ OTHER: ________________________________________________________________
Find forms, policies and procedures at http://accountspayable.unlv.edu
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
Reminders on Paying Vendor Invoices
When stamping/approving do not stamp on the remittance advise, as this is sent to the vendor in some cases.
We can not short pay invoices or pay prior balances due. We can only play current charges.
Be sure to indicate which line of the PO you want the invoice paid out of.
Only indicate “Final” on PO’s that have no additional outstanding payments to be made.
All new vendors require a vendor application and W-9 before orders can be places or payments processed.
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
UNLV Procurement Card
• • •
Pcard is a UNLV corporate credit card (MasterCard) issued to an employee (not a departmental card) and is used mainly for low-dollar purchases of goods, and limited services such as hosting, conference registrations, dues, individual memberships, and air fare.
Pcard is now available for air fare purchases for all classes of travelers.
Card eligibility for employees is determined by your Vice President, or Dean, or Director of Intercollegiate Athletics.
Applications are available on the Purchasing Department’s website
http://www.unlv.edu/depts/purchasing/
or by contacting Cathy Underwood at 774-2273, the Pcard coordinator for more information regarding applications and training. Cardholder must obtain all original receipts/invoices. Liaison will reconcile pcard purchases online each month. All documentation is kept in your department for seven years.
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
Tax Information
NSHE Employer Identification Number 88-6000024 Sales Tax exemption letter – available on the Accounts Payable web site 1099-MISC related questions should be directed to Yvette Walton, Accounts Payable Manager at 895-1143 Nonresident alien tax questions for employees, volunteers, students, scholars and independent contractors should be directed to Debbie Honrath, Controller’s Office at 895-1243
UNLV Controller’s Office
University of Nevada Las Vegas Accounts Payable Department
UNLV is exempt from sales tax and from short term lease tax (only) from Purchases made in the State of Nevada or from out-of-state vendors shipping to Nevada. UNLV’s Sales/Use Tax Exemption Letter available on our website
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
UNLV Completed W-9 Form – Vendors will request if UNLV is establishing a new account with them – Form is available on Accounts Payable website
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
Financial Data Warehouse
•
The Financial System group is responsible for the delivery and integration of the financial business functions of accounts payable, accounts receivable, budgeting, fixed assets, purchasing and employee travel for the Nevada System of Higher Education.
•
It is user friendly, provides multiple sources of information and is a great research tool. It provides a number of reports available within the data warehouse.
•
Several options provide drill-down features which will help the user to further research a problem or find information without the need to know or understand the complexities of the on-line financials system Advantage.
•
Many of the reports have an option to download the information into an excel spreadsheet.
•
All the information presented through this system is current as of the close of business the prior night.
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
Financial Data Warehouse
•
UNLV Controller’s Office
University of Nevada Las Vegas Accounts Payable Department
Financial Data Warehouse
•
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
Why does Accounts Payable have so many policies and procedures that we must follow?
NRS (Nevada Revised Statutes) http://www.leg.state.nv.us/NRS/ NAC (Nevada Administrative Code) http://www.leg.state.nv.us/NAC/CHAPTERS.HTMl
SAM (State Administrative Manual) http://budget.state.nv.us/SAM2002.htm
IRS (Internal Revenue Service) Tax Code, Regulations, Revenue Rulings, Revenue Procedures, Case Law http://www.irs.ustreas.gov/ USCIS (U.S. Citizenship and Immigration Services) Legal payments to nonresident aliens http://uscis.gov/graphics/ BOARD OF REGENTS and CHANCELLOR’S MEMOS http://system.nevada.edu/Board-of-R/Handbook/index.htm
http://system.nevada.edu/Resources/Employees/Chancellor/index.htm
Accounts Payable payments and documentation are audited by many entities not limited to the Legislative Counsel Bureau, NSHE Internal Audit Dept, Board of Regents, Internal Revenue Service, PWC CPA firm.
UNLV
University of Nevada Las Vegas
Controller’s Office
Accounts Payable Department
Frequently Asked Questions
• What information do I need when I call Accounts Payable?
• How many days does it take to process a PV or vendor invoice?
• What billing address do I give the vendor?
• Why do we pay from vendor invoices and not statements?
• How long do you keep documents in Accounts Payable?
UNLV
University of Nevada Las Vegas
Questions
Controller’s Office
Accounts Payable Department