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Effective Date: May 1, 2021
Introduction
As a general rule, the University does not disburse funds unless the disbursement is supported by a commitment voucher (a purchase order, university contract, travel authorization, etc.). This Procedural Statement outlines when a commitment voucher is not required in order to process an invoice. In these situations, the payment request may be submitted directly with the designated form.
Procedural Statement
A. General Requirements
- The specific goods and services listed in the following table may be authorized for payment by submitting the designated form (Payment Authorization, or Payment Voucher) and including the required documentation as specified. Note: The PSC has the right to request additional information or approvals for an expenditure when the PSC believes that a specific expense warrants additional support.
B. Form Requirements
- The Payment Authorization (PA) is an Excel form on the PSC website.
- The Payment Voucher (PV) is an online form in CU Marketplace.
C. Procedures for Payment Authorization Use and Payment Voucher Use
- See Table of Allowable Goods and Services, below.
Exceptions
- Exceptions must be approved by the Associate Vice President & Chief Procurement Officer.
Related Policies, Procedures, and Forms
- Related documents are referenced in the table, below.
Table of Allowable Goods and Services–Payment Authorization Use
The following items may be paid using the Payment Authorization (PA) form. This is an Excel form on the PSC Forms webpage.
|
Item |
Documentation Requirements |
Allowability |
|
---|---|---|---|---|
1 |
Cash Awards |
Documentation of approved award program (Recognition Program Authorization form) |
Non-employees/students only. (Cash awards to employees - including students who are employees - are processed in HCM.) Awards to students require approval of campus OFA (office of Financial Aid). Refer to Finance Procedural Statement Recognition and Training. |
|
2 |
Fund 80 Disbursements |
Invoice and any supporting |
Allowable for true pass-through monies. Not allowable for CU Medicine (formerly known as UPI) Fund 80. If using Agency Funds (Fund 80) that the University maintains for legally separate External Student Organizations or other entities, the PA form is allowed to purchase all types of goods and services. Tax-exempt status of University cannot be passed on to the Fund 80 entity. |
|
3 |
Participant Stipends |
Explanation of purpose of stipend in the Business Purpose section of the PA |
Must use Account value in Non-employees/students only. (Stipend payments to employees - including students who are employees - are processed in HCM.) |
|
4 |
Payroll-Related Disbursements (including stale-dated check reissues, terminated employee check payouts, death payouts, Colorado Combined Campaign payments, and PERA payments) |
Agreed-upon ES/PBA documentation |
Used only by Employee Services (ES) and Office of University Controller (OUC’s Payroll-Benefit Accounting unit). |
|
5 |
Petty Cash |
For |
Limited to authorized amount of the fund. |
|
6 |
Sponsor Refunds |
Proof that initial payment was |
Used typically by campus sponsored project offices, controllers’ offices, and bursars’ offices. |
|
7 | Technology Transfer Office Payments (investments and distributions) |
Calculation worksheet, or fully executed contract | Used only by Technology Transfer Office (TTO). |
Table of Allowable Goods and Services–Payment Voucher Use
The following items may be paid using the Payment Voucher (PV) form. This is an online form in CU Marketplace.
|
Item |
Documentation Requirements |
ALLOWABILITY |
|
---|---|---|---|---|
8 |
Area Health Education Centers (Regional AHECs – reimbursements for housing-related invoices) |
Invoice |
Used only by the Colorado AHEC Program Offices |
|
9 |
Building and Construction Permits and Fees |
Invoice |
Used only by campus Facilities Management Offices Procurement Card use allowed |
|
10 |
Donations and Contributions |
Invoice, plus 3rd party documentation of donation request |
Refer to Administrative Policy Statement Donations. Requires waiver/approval by appropriate VP/VC (typically delegated to campus controller's office) Must be paid directly to entity (reimbursement not allowed) Procurement Card use preferred |
|
11 |
Dues and Memberships |
Invoice, plus explanation of how membership offers benefits directly relevant to individual job duties or organizational unit mission (see examples of such benefits in the APS) |
Refer to Administrative Policy Statement License and Certification Fees, Memberships, or Dues Procurement Card use preferred |
|
12 |
Honoraria (token payments, used to reward individuals for one-time services, e.g., a guest lecture – as distinct from the contracted/fair market value-services described under Independent Contractor Services, below) |
Payment to individuals who are non-employees. (Honoraria to employees - when allowed - are processed in HCM.) For payments up to $100: explanation of purpose of honorarium in the Business Purpose section of the PV For payments over $100: attach Honorarium (HNR) form |
An honorarium cannot exceed $5,000 |
|
13 |
Immigration/Visa |
|
|
|
14 |
Independent Contractor Services |
Invoice, plus Scope of Work (SOW) form |
Service provider must be an individual or sole proprietor who operates under a Social Security Number (however, note that foreign service providers may not have SSNs) |
|
15 |
Medical Services, Fees, and Related Expenses to Medical Affiliates, UC Health facilities, and other designated entities (including Children’s Hospital Colorado, Denver Health Medical Center, Medical Center of the Rockies, National Jewish Health, University of Colorado Hospital, and Veterans Affairs Medical Center) |
Invoice (if invoice cannot be submitted due to HIPAA requirements, department must retain invoice on file) |
Also includes all medical services related to the Colorado Cancer Screening Program (CCSP) grant |
|
16 |
Postage, Freight, or Other Delivery |
|
|
|
|
a. Postage Other than Meter Machines |
Invoice |
Procurement Card use allowed |
|
|
b. Postmaster Large-Dollar Payments to Feed Machine |
When Post Office receipt is subsequently obtained, |
|
|
17 18 |
Refunds to Non-Individuals (companies, associations, etc.) Sales Tax Remittances |
Proof that initial payment was received by CU and explanation as to why a refund is due Appropriate locality’s sales tax |
W-9 required (unless the entity is already set up in CU Marketplace)
|
|
19 |
State of Colorado/Other Higher Education Institution Interagency Agreements |
|
|
|
|
a. AHEC (Auraria Higher Education Consortium) Payments |
Invoice |
Used only by the appropriate campus Finance Office |
|
|
b. CSPH (Colorado School of Public Health) |
None |
Used only by CSPH |
|
|
c. Any Purchase not |
Invoice, plus complete fully executed interagency |
Does not include purchases from Department of Corrections (CCI) Procurement Card use allowed |
|
20 |
Tickets to Allow Admission to Events |
|
Procurement Card use allowed |
|
21 |
Utilities |
|
|
|
|
a. Water, gas, electric, and solar service |
Invoice |
Procurement Card use allowed |
|
|
b. Telecommunications (e.g., landline telephone, internet) |
Invoice |
Refer to Finance Procedural Statement Sensitive Expenses Procurement Card use allowed |
|