PSC Procedural Statement: Payment Voucher / Authorization

Effective Date: August 1, 2015

 

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 Physicians Incorporated (UPI) 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 University Physicians
Incorporated (UPI) Fund 80
 
3 Participant Stipends
Explanation of purpose of stipend

Must use Account value in
range 495300 - 495309
 
4
Payroll-Related Disbursements

Agreed-upon PBS documentation

Used only by Payroll & Benefit Services (PBS)
 
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 toreward 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 $5,000 total (payment for services plus any reimbursements)

See also Honoraria, above
 
17
Lab Specimens and Organs
 
Does not include cadavers or body parts

Procurement Card use preferred
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 $5,000 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
 
Used only for medical affiliates as listed at:
http://www.ucdenver.edu/academics/colleges/medicalschool/PatientCare/Pages/PartnerHospital.aspx
 
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

 

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