Effective Date: March 22, 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
Description

Documentation Requirements

Allowability
Conditions / restrictions

 

1

Cash Awards

Documentation of award program

 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 PPS Recognition and Training.

 

2

Fund 80 Disbursements

Invoice and any supporting
documentation required for the specific item

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
range 495302-495303 or 495306-495309.

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
Establishment/
Replenishment

For
initial or modified
fund requests: attach Petty Cash/Change Fund Request
(PCCF) form

Limited to authorized amount of the fund.

Refer to PPS Petty Cash and Change Funds.
 

 

6

Sponsor Refunds

Proof that initial payment was
received and refund is appropriate

Used only by campus sponsored project offices/controller's 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
Description

Documentation Requirements

ALLOWABILITY
CONDITIONS / RESTRICTIONS

 

7

Area Health Education Centers (Regional AHECs – reimbursements for housing-related invoices)

Invoice

Used only by the Colorado AHEC Program Offices

 

8

Building and Construction Permits and Fees

Invoice

Used only by campus Facilities Management Offices

Procurement Card use allowed

 

9

Donations and Contributions
(including sponsorship tables, tickets to charity events, etc.)

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

 

10

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

 

11

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

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

 

12

Immigration/Visa
Fees Required to Conduct Study/Work

 

PPS Sensitive Expenses

 

13

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)

Total planned payments (for combined services plus any reimbursements) cannot exceed $10,000 (for higher dollar independent contractor services: use purchase requisition, not PV form)

 

14

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

 

15

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

 

 

 

 

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,
that receipt must be
retained in department files

 

 

16

17

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
remittance form

W-9 required (unless the entity is already set up in CU Marketplace)

 

 

18

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)
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

Invoice, plus complete fully executed interagency
agreement,
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 allowed

 

19

Tickets to Allow Admission to Events
(for example, tickets to theatrical events, as distinct from tickets to charity events/tickets for sponsorship tables – for those tickets, see Donations and Contributions, above)

 

Procurement Card use allowed

 

20

Utilities

 

 

 

 

a. Water, gas, electric, and solar service

Invoice

Procurement Card use allowed

 

 

b. Telecommunications (e.g., landline telephone, internet)

Invoice

Refer to PPS Sensitive Expenses

Does not include cellular or wireless telecommunications

Procurement Card use allowed