Items submitted to the Accounts Payable Office for payment should be reviewed to see that everything required is present. If any required documentation or signatures are missing, the Accounts Payable Office will return the item in hand-mail to you with a note attached explaining the problem. This could delay items being paid. Items to watch for are:
- The Budget Manager signs the materials receipt section of the purchase order in order to authorize the payment of the invoice. When a purchase order is not used (such as in the case of petty cash vouchers and travel vouchers), the Budget Manager signs the item in order to authorize payment. The Budget Manager insures that there is money available in the budget to cover the expenditure.
- Only itemized, original invoices can be paid. No copies or faxes of invoices can be accepted. The College cannot pay by statements or packing slips--these items do not itemize items purchased and prices.
- When an item is printed for the college, an original sample of the item is required to be attached to the purchase order when it is submitted for payment. Items printed for the college are newspaper ads, publications, books, calendars, rubber stamps, etc. In the first four examples given, the actual item is to be attached to the purchase order. If an ad is placed in a newspaper and the same ad runs twenty-five times during one month, an affidavit is acceptable as an original sample. The affidavit is be an original document signed and notarized. One original sample of the ad is attached to the affidavit. The affidavit lists all dates the ad was printed and these dates agree with the dates the College is billed for. An original sample of a rubber stamp would be the original invoice stamped by the rubber stamp purchased.
- Request for payments of radio broadcasts should be original and itemized. The dates and times of broadcasts are listed. An affidavit of services rendered is to be printed on the invoice. The affidavit is to be signed and notarized.
- Original invoices for hotel bills are to itemize fees charged. Lodging taxes are payable. The College is unable to pay for movies and non-business related phone calls.
- Original itemized invoices for meals are required to include the following information: the name and location of the restaurant; the names of the people served (this may be attached); the date and amount of the meal; the business purpose and either minutes or agenda of the meeting. Alcoholic beverages are not paid for by the College. Gratuities are paid. Sales tax added to the cost of meals is not paid unless reimbursement is requested on an out-of-state travel reimbursement form.
- The College is an institution of the State of Alabama and does not pay late charges, sales tax or any minimum fees and charges of this type. If a vendor lists such a charge on an invoice or statement, the charge is deducted. A letter is mailed to the vendor from the Accounts Payable Office to inform them. The College's sales tax exempt status is not to be used by an individual for personal gain.
- Submit invoices that allow discounts in a timely manner so that the College may take advantage of the discount offered.
- Shipping and installation are usually not charged on invoices when items are purchased through a bid. (The bid number is specified on the purchase order.) If the vendor lists shipping or installation charges on an invoice, highlight the charges. They may be deducted from the invoice and the remaining amount paid. If charges are deducted, a letter is mailed to the vendor from the Accounts Payable Office to inform them.
- The value of moveable equipment and/or furniture is $5,000.00 or more per item. These items are charged to object code 710 or 782--inventory. Materials and Supplies costing less than $5,000.00 are charged to object code 641 or 643--materials and supplies.