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
- Payment Authorization (PA) form on the PSC Forms webpage
- Payment Voucher (PV) online form in the CU Marketplace
- Library Materials Payment Voucher online form in the CU Marketplace
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 |
Documentation Requirements |
Allowability |
Restrictions on |
---|---|---|---|---|
|
|
|
|
|
1 |
Cash Awards |
No invoice required |
PPS Recognition and Training |
CU student awards |
2 |
Fund 80 Disbursements |
Invoice and/or supporting |
Not CU Medicine/UPI Fund 80 |
|
3 |
Participant Stipends |
Explanation of purpose of stipend |
Must use Account value in |
|
4 |
Payroll-Related Disbursements |
Agreed-upon ES documentation |
Used only by Employee Services (ES) |
|
5 |
Petty Cash |
Petty Cash/Change Fund Request |
Limited to authorized amount of the fund |
|
6 |
Refunds |
Proof that initial payment was |
|
|
7 |
Student Recruitment |
Fully executed agreement between |
Limited to $30 per recruit |
|
8 |
Technology Transfer Office Payments |
Calculation worksheet for |
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 |
Documentation Requirements |
Allowability |
Restrictions on |
---|---|---|---|---|
9 |
Athletic Revenue-Sharing Agreements |
Copy of complete fully executed |
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 |
|
Procurement Card use preferred |
|
12 |
Donations and Contributions |
3rd party documentation of |
APS Donations |
|
13 |
Dues and Memberships |
|
Procurement Card use preferred |
|
14 |
Honoraria |
Over $100 requires |
Token payment, used to reward individuals for one-time services (e.g., a guest lecture) |
|
15 |
Immigration/Visa |
|
|
|
16 |
Independent Contractor Services |
Scope of Work (SOW) form |
Paid to individuals/sole proprietors operating under Social Security Numbers |
|
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 |
|
Procurement Card use preferred |
|
20 |
Lodging Deposits |
|
Only one night per room |
Traveler can instead use |
21 |
Performance Contracts |
Copy of complete fully executed |
Paid to individuals |
|
22 |
Postage, Freight, or Other Delivery |
|
|
|
|
a. Postage Other than Meter Machines |
|
|
Procurement Card use preferred |
|
b. Postmaster Large-Dollar Payments to Feed Machine |
When Post Office receipt is |
|
|
23 |
Sales Tax Remittances |
Appropriate locality’s sales tax |
|
|
24 |
Service Fees to Medical Affiliates |
|
Used only for medical affiliates |
|
25 |
Payments to reimburse |
|
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) |
None |
Used only by CSPH |
|
|
c. |
Complete fully executed interagency |
Does not include purchases from Department of Corrections (CCI) |
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 |
Procurement Card use preferred |