Effective Date: July 1, 2019

Introduction

According to University of Colorado Fiscal Procedures, a purchase order or other commitment voucher is not required for a very limited number of specific disbursements. This PSC Procedural Statement sets forth University requirements for use of the Payment Voucher form or Payment Authorization form to process invoices when a purchase order or other commitment voucher is not applicable.

The Procedural Statement is divided into the following sections:

A. General Requirements
B. Form Requirements
C. Procedures for Payment Voucher/Payment Authorization Usage (Table of Allowable Goods and Services)

Terms Used in This Procedural Statement

Italicized terms are defined in the Policy Glossary. Underlined terms are defined in the Finance and Procurement Procedure Glossary.

 

Procedural Statement

A. General Requirements

The specific goods and services listed in the following table may be authorized for payment using the designated form (Payment Voucher or Payment Authorization). Purchases must comply with the PSC Procedural Statement (PPS) Sensitive Expenses and with University of Colorado Procurement Rules and University of Colorado Fiscal Procedures.

  • Except where limited for a specific item (as noted in the Table, below), the disbursement can be made in any dollar amount.
  • The Payment Voucher and Payment Authorization forms must be supported by vendor invoice unless specifically exempted in the Table and, where identified, must be supported by the specified information or documentation. The PSC has the right to request additional information or approvals for an expenditure when, in the opinion of the PSC, a specific expense warrants additional support.
  • If using Agency Funds (Fund 80) that the University maintains for legally separate External Student Organizations or other entities – with the exception of University of Colorado Medicine (CU Medicine) funds – the Payment Authorization form is allowed to purchase all types of goods and services, in any dollar amount. Vendor invoice or other supporting documentation is required.

 

B. Form Requirements

The Payment Voucher (PV) form – as well as the specialized Library Materials Payment Voucher form – are online in the CU Marketplace. The requester logs in to the Marketplace, fills out the form, attaches the invoice and/or other required documentation, and submits it for processing by the PSC.
The Payment Authorization (PA) form is an Excel document on the PSC web site, www.cu.edu/psc. The requester opens the form from the web, fills it out, and submits the duly approved form to the PSC (by scanning and emailing it, or by sending in campus mail).

 

C. Procedures for Payment Voucher/Authorization Use

See Table of Allowable Goods and Services, below.

 

Exceptions

Unless approved by the Associate Vice President/Chief Procurement Officer, there are no exceptions to this procedural statement.

 

Related Administrative Policy Statements (APS), PSC Procedural Statements (PPS), Finance Procedural Statements (FPS), Other Policies and Procedures

Related APS, PPS, and/or FPS are presented in Section A, and - as appropriate for specific goods and services listed–are referenced in the Table in Section C. All purchases must comply with University of Colorado Procurement Rules, University of Colorado Fiscal Procedures, and the guidelines contained on the PSC website.

Forms

 

Additional related forms, as appropriate for specific goods and services listed, are referenced in the Table of Allowable Goods and Services.

 

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
Description

Documentation Requirements
(invoice always
required except as
noted)

Allowability
Conditions

Restrictions on
Procurement Method

 

 

 

 

 

1

Cash Awards

No invoice required

PPS Recognition and Training

See also Participant Stipends, below

CU student awards
and scholarships require approval of
campus Financial Aid Office

2

Fund 80 Disbursements

Invoice and/or supporting
documentation according to item

Not CU Medicine/UPI Fund 80

 

3

Participant Stipends

Explanation of purpose of stipend

Must use Account value in
range 495301-495303 or 495306-495309

 

4

Payroll-Related Disbursements

Agreed-upon ES documentation

Used only by Employee Services (ES)

 

5

Petty Cash
Establishment/
Replenishment

Petty Cash/Change Fund Request
(PCCF) form for
initial or modified
fund requests

Limited to authorized amount of the fund

See PPS Petty Cash and Change Funds
 

 

6

Refunds

Proof that initial payment was
received and refund is appropriate

 

 

7

Student Recruitment
Host Per Diems

Fully executed agreement between
student host and organizational unit detailing
responsibilities/activity dates; no receipts required

Limited to $30 per recruit

 

8

Technology Transfer Office Payments
(Investment and Distribution Payments)

Calculation worksheet for
individuals/fully executed contract
for payments to organizations

Used only by Technology Transfer Office

 

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 the CU Marketplace.

 

Item
Description

Documentation Requirements
(invoice always
required except as
noted

Allowability
Conditions

Restrictions on
Procurement Method

9

Athletic Revenue-Sharing Agreements

Copy of complete fully executed
agreement/contract
and revenue-sharing calculation worksheet

Used only by UCB and UCCS Athletics

 

10

Building and Construction Permits and Fees

 

Used only by campus Facilities Management Office

 

11

Conference and Event Registrations

 

PPS Recognition and Training

Procurement Card use preferred

12

Donations and Contributions
(including tables)

3rd party documentation of
donation request

APS Donations

Must be paid directly to entity (reimbursement not allowed)

 

13

Dues and Memberships

 

APS License and Certification Fees, Memberships, or Dues

Procurement Card use preferred

14

Honoraria

Over $100 requires
Honorarium (HNR) form

Token payment, used to reward individuals for one-time services (e.g., a guest lecture)

An honorarium cannot exceed $5,000

An honorarium over $2,000 requires officer signature on HNR form

See also Independent Contractor Services, below

 

15

Immigration/Visa
Fees Required to Conduct Study/Work

 

PPS Sensitive Expenses

 

16

Independent Contractor Services

Scope of Work (SOW) form
in addition to vendor invoice

Paid to individuals/sole proprietors operating under Social Security Numbers

Limited to $10,000 total (payment for services plus any reimbursements)

See also Honoraria, above

 

17

Lab Specimens and Organs

 

Does not include cadavers or body parts

Does not include human fetal tissue

Procurement Card use preferred

Marketplace must be used (Procurement Card cannot be used to purchase human fetal tissue)

18

Library Materials (Library collection resources, including but not limited to: books, periodicals, newspapers, audiovisual materials, computer files, maps, prints, CDs, cassettes, videotapes, DVDs, manuscripts, datasets, and documents in any format; databases and other electronic collections and resources as subscriptions or purchases; memberships that enable acquisitions or access to resources; and collection access, maintenance, and preservation resources and services)

Must be submitted on the Library Materials Payment Voucher form (not on the regular Payment Voucher form)

Used only by campus libraries

Procurement Card use preferred

19

License/Certification Fees

 

APS License and Certification Fees, Memberships, or Dues

Procurement Card use preferred

20

Lodging Deposits

 

Only one night per room

Traveler can instead use
Corporate Travel Card

21

Performance Contracts

Copy of complete fully executed
agreement/contract

Paid to individuals

Limited to $10,000 total
(including any reimbursements)

 

22

Postage, Freight, or Other Delivery
Charges (including Messenger Fees)

 

 

 

 

a.  Postage Other than Meter Machines

 

 

Procurement Card use preferred

 

b. Postmaster Large-Dollar Payments to Feed Machine

When Post Office receipt is
subsequently obtained,
that receipt must be
retained in department files

 

 

23

Sales Tax Remittances

Appropriate locality’s sales tax
remittance form

 

 

24

Service Fees to Medical Affiliates
only, for Specialized Lab, Testing, and Analytical Services; and for Medical Services and Related Expenses

 

Used only for medical affiliates
 

 

25

Payments to reimburse
Area Health Education Centers
(Regional AHECs)
for Housing-Related Invoices

 

Used only by the Colorado AHEC Program Office

 

26

State of Colorado Interagency Agreements

 

 

 

 

a. AHEC (Auraria Higher Education Consortium) Payments

 

Used only by the appropriate campus Finance Office

 

 

b. CSPH (Colorado School of Public Health)
Tuition and Fee Payments

None

Used only by CSPH

Requires authorization by CSPH financial administrator and campus controller

 

 

c.
Any Purchase not
Specified in (24.a-b), above

Complete fully executed interagency
agreement in addition to vendor invoice,
or,
documentation identifying readily
available good or service sold by the
State of Colorado and the fee charged
for it

Does not include purchases from Department of Corrections (CCI)

Does not include subcontracts to other State agencies

Procurement Card use preferred

27

Subscriptions

 

 

Procurement Card use preferred

28

Tickets to Allow Admission to Events

 

See also Donations and Contributions, above

Procurement Card use preferred

29

Utilities

 

 

 

 

a. Water, gas, and electric service

 

 

Procurement Card use preferred

 

b. Telecommunications (e.g., land- line telephone, internet)

 

PPS Sensitive Expenses

Does not include cellular or wireless telecommunications

Procurement Card use preferred