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Accounts Payable PowerPoint PPT Presentation

Accounts Payable Navigating the System Agenda Introduction Non-Resident Alien Info-Susan Caldwell Object Coding Purchase Order Payments Electronic Check Request Check Request Payments Travel Question & Answer Time! Introduction Federal Internal Revenue Service

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Accounts Payable

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Presentation Transcript

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Accounts Payable

Navigating the System

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  • Introduction

  • Non-Resident Alien Info-Susan Caldwell

  • Object Coding

  • Purchase Order Payments

  • Electronic Check Request

  • Check Request Payments

  • Travel

  • Question & Answer Time!

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Internal Revenue Service

US Treasury Department (OFAC)

Sarbanes-Oxley (internal controls)


Board of Regents

Department of Revenue (Unclaimed Property)

State Accounting Office (travel)

Regulating Factors

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1099 reporting

Routine Payments

P-Card Payments

IRS has identified MCC Codes that must be reported.

Accountable Plan

Employee/ Independent Contractor

Honoraria Payments


Internal Revenue Service

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U.S. Treasury Department Office of Financial Asset Compliance

Specially Designated Nationals List


Requires certification and attestation of a public company’s internal controls.

Federal Factors cont.

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State of Georgia Regulating

  • State Board of Regents

    • Delegates Procurement function

    • Procurement Dept. approves check requests as well as purchase orders.

  • State Accounting Office

    • Travel Regulations

  • Department of Revenue

    • Escheatment of Unclaimed Property

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Payments to Foreign Nationals

Susan Caldwell

International Tax Coordinator

[email protected]

706-583-8193 fax 706-542-6779

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  • Visitor Payments (ie lecture, symposium) B1/WB

    • Honoraria

    • Reimbursement of Expenses

  • Other visa types

    • Reimbursement of Expenses

  • J1 Scholar payments

    • Fellowships

    • Expenses

    • Honoraria

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Honoraria Payment for services

  • B1/B2, WB/WT and J1 are the only visas permitted to receive Honoraria payment (exception EAD card)

  • B1/B2 and WB/WT - 9/5/6 rule

  • Payment subject to 30% withholding

  • Determine the following:

    • Does the visitor have a US SS# or ITIN?

    • If yes – is the visitor from a treaty country?

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9/5/6 Rule The American Competitiveness Workforce Act ‘98

  • Applies to B1/B2 and WB/WT visa holders

  • “Usual Academic Activity”

  • Payment for services will not exceed 9 days at UGA

  • Visitor has not accepted payment from more than 5 institutions or organizations in the previous 6 months

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Visitor does not have US SS#/ITIN ornot from a treaty country

  • Documentation for Honoraria Payment:

    • Copies of passport, I94 card, visa

    • Substitute Honoraria Form

    • 30% Federal Tax Withholding

      Tax Year End - Payment and Tax withholding will be reported on Form 1042S and sent to IRS and visitor for tax reporting

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Visitor has a SS# or ITIN and from a treaty country

  • Procedure for treaty eligibility that would allow exemption from the required 30% federal tax withholding – PRIOR to departure:

    • Visitor must complete the UGA Tax Information Form for Internationals

    • The completed form along with copies of visitor’s passport, I-94 card and visa must be submitted to Susan Caldwell

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Visitor has a SS# or ITN and from a treaty country

  • Treaty eligibility will be determined and Form 8233 will be provided for the visitor to review and sign

  • Form 8233 is sent to IRS and UGA is required to wait 10 business days before processing check request

    This process may be completed in person or via fax

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Visitor has a SS# or ITIN and from a treaty country

  • Documentation for check request:

    • Copies of passport, I94 card and/or visa

    • Substitute W8 Honoraria Form


    • UGA Tax Information Form

    • Form 8233 (provided by Susan Caldwell)

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Reimbursement of Expenses

  • Original Receipts

  • Incurred during academic activity

  • No ITIN or SS# required

  • B1 and WB – no restrictions

  • B2 and WT – 9/5/6 rule applies

  • Visa fee not allowed – considered personal expense

  • Meals – itemized and not to exceed UGA’s policy of $28 per day

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Documentation for Reimbursement of Expenses Payment

  • Copies of passport, I-94 card and visa

  • Original Receipts

  • Reimbursable Expense Statement for Non resident aliens:

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Reimbursement of Expenses for other visa types

  • H1B not sponsored by UGA – reimbursement of expenses for an activity that is in the same field of employment

  • Job Interview

    • Reimbursed expenses for job interview are not considered income

  • F1/J1 student – reimbursement of expenses may be taxable if the activity is to benefit the student

    • i.e. – pay expenses for student to attend conference – taxable if the conference is to fulfill student’s academic responsibilities

  • Business Purpose – benefits UGA then expenses fall under UGA’s accountable plan and is not taxable nor reportable

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Visitors from Canada

  • Passport not required

  • Present purpose of visit

  • Ask for I-94 card

  • Documentation for payment – some type of Canadian identification

  • Canadian Social Insurance Number is NOT a US Social Security Number

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Non Employee Payments to J1 scholar

  • Fellowship/Stipend: support given to scholar for study, training or research which does not constitute compensation for personal services

    • No service is required to receive fellowship payment – there is no UGA benefit – if there is service, then payment is employment wages

    • Payment is subject to 14% Federal Withholding unless specified by a treaty (must have US SS# or ITIN and from a treaty country)

      List of treaty countries:

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Fellowship/Stipend Payment J1

  • UGA Tax Information Form for Internationals

  • Copies of passport, I94 card, visa, DS2019

  • Form W8BEN (provided by Susan)

  • USAID exception (per diems paid under USAID grants are exempt from federal tax withholding)

  • Personal Exemption – may be able to reduce taxable amount by the current personal exemption

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Reimbursement of ExpensesJ1

  • Providing a service – expenses fall under UGA’s accountable plan and are not taxable

  • Documentation required:

    • Copies of passport, visa, I94 card, DS2019

    • Original receipts

    • Reimbursable expense statement for non residents


  • Not providing a service – treat as fellowship

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Honoraria to J1

  • Payment for services

  • Determine employee vs. independent contractor (questionnaire)

    • Time is not a factor

  • Documentation required

    • Copies of passport, visa, I94 card, DS2019

    • Substitute Honoraria Form


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Visitor Payments to J1 Scholar not Sponsored by UGA

  • Authorization Letter

    • A letter from Sponsor’s RO/DSO (OIE) allowing scholar to come to UGA for business purpose and receive payment for expenses and/or honoraria

  • Reimburse Expenses

    • If the visitor has a business purposes (i.e. lecture), then UGA will allow payment under the accountable plan

    • Check request documentation:

      • Copies of passport, visa, I94, DS2019

      • Reimbursable Expense Form


      • Actual Receipts

      • Authorization Letter from Sponsor (DSO/RO)

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Visitor Payments to J1 Scholar not Sponsored by UGA

  • Honoraria Payment (payment for services)

    • Payment will have 30% Federal Tax withheld (tax treaty not available due to time limitations and/or fixed base in US)

    • Check request documentation:

      • Copies of passport, I94 card, visa, DS2019

      • Authorization letter from Sponsor (DS0/RO)

      • Honoraria Form


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Object Coding

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What are object codes?

  • Object Code: A five digit code that identifies either balance sheet accounts, revenue sources, or expenditure classifications

  • Used for reporting to the Board of Regents

    • Continuous Audit

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  • 1xxxx-Asset

  • 2xxxx-Liability

  • 3xxxx-Fund Balance

  • 4xxxx-Revenue

  • 5xxxx-Personal Services

  • 6xxxx-Travel

  • 7xxxx-Operating Expenses

  • 8xxxx-Equipment Purchases/Expenses

  • 9xxxx-Other

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Travel Object Codes

  • 64100-Employee Domestic Travel

  • 64200-Employee Foreign Travel

  • 64107-Nonresident Alien Domestic Travel

  • 64207-Nonresident Alien Foreign Travel

  • 75210-Non-employee Reimbursable Expenses

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Supplies & Expense-71400

  • Cleaning materials

  • Kits

  • Lab supplies

  • Uniforms

  • Food (if the account allows for food to be purchased)

  • OFFICE SUPPLIES-71410 (paper/pens/staplers/ink cartridges/toner)

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Other Codes…

  • 71500-Repairs & Maintenance (janitorial/sanitation/pest control)

  • 71720-Electricity

  • 71750-Water

  • 72712-Conference & Workshop

  • 72732-Freight (UPS & Fedex)

  • 72725-Registration

  • 74200-Printing/Publications

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Other Codes Cont.

  • 74300-Equipment with acquisition costs of $100.00-$2999.99 (ex. Chairs)

  • 74306-Computer & Computer Peripherals with costs of $100.00-$499.99

  • 74308-Equipment items with costs of $3000.00-$4999.99

  • 74318-Electronic audio/visual/photographic

  • 74328-Computer & Computer Peripherals costing $500.00-$4999.99

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Other Codes Cont.

  • 76910-Internet Charges

  • 76932-Cell Phone Charges

  • 84320-New or replacement equipment other than motor vehicles used on public roads or books with costs of $5000.00 or more

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75119-IT Consultant

75110-Other Per Diems

75170-Other Per Diems NRA

75210-Reimbursable Expense


75227-Direct Expense NRA

Per Diem Codes

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Where can I find a list of Object Codes?

  • The complete UGA Object Code list can be found on the Accounting website or at

  • Include complete description on CR or PR so object code can be verified by T&E

  • Use noun on description in electronic PR

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Purchase Order Payments

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3 Way Match

  • UGA requires a three way match process to facilitate PO payments.

  • Purchase Order, Invoice, Receiving Report

  • No receiving report on file=Eprove

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What is eProve?

  • eProve is used to forward invoices from Accounts Payable to departments for review.

  • It is primarily used to request payment approval against purchase orders.

  • It is also used to request information about invoices without a PO.

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How do I get set up to use eProve?

  • Contact Brian Ellis at [email protected] or (706) 542-2786.

  • You will need to provide your name, email address, and the person you are replacing, if applicable.

  • Register your preferred email address with the UGA MyID system by going to Click on the link “Faculty/Staff Email Address Registration.”

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How do I access eProve?

  • Login to the eProve system at

  • You must use Internet Explorer to access eProve.

  • Log in using your UGA MyID. If you email address is [email protected], your MyID is jdoe and has the same password as this account.

  • If you do not know your MyID or password, you can access your account at

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What should I do after I log in to eProve?

  • You will be able to view a list of invoices sent to you in the eProve system.

  • You can view an image of each invoice including notes from Accounts Payable about the approval or information needed.

  • Images can be manipulated for easier viewing. In addition, they can also be printed.

  • Reject any invoices that require research for an extended period of time and request that they be sent again at a later date.

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Where can I go for more help about using the eProve system?

  • The Accounts Payable website located at includes detailed instructions and troubleshooting tips.

  • Contact Jennifer Oates in Accounts Payable via email at [email protected]

  • Contact Accounts Payable via telephone at (706) 542-2786.

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Consulting Agreements over $5,000

Rendering of Advice Only

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Setting up Consulting Agreements under a purchase order

  • You must submit a purchase request for consulting whenever the total paid over the life of the contract will exceed $5,000.

  • The purchase request should be submitted before any work is done.

  • A sole source justification form will need to accompany your purchase request.

  • Your purchase request should include separate line items for the amount to be paid for fees and reimbursable expenses.

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Paying against Consulting Agreements set up on PO

  • Consultants should bill Accounts Payable directly.

  • If you receive the invoice directly from the consultant, forward the invoice to AP with a signed coversheet.

  • DO NOT submit a check request to accompany the invoice.

  • Invoices must list fees and expenses as separate line items.

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Consulting Agreements at Year End

  • Estimate the amount needed until June 30.

  • Before May 1, contact Procurement to increase or decrease the order.

  • After May 1, email [email protected] directly for increases or decreases.

  • The deadline to email changes to Accounts Payable is June 25 at 5 p.m.

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Purchase Order Frequently Asked Questions

You’ve probably heard this before

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What is Liability?

  • Liability accounts are used to hold funds encumbered in a previous fiscal year. Funding will remain available until the PO is paid or closed in some other way. When a PO is transferred to the liability account, a JV will appear on your status report for the full amount of the PO, and the order will no longer appear on your status report.

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How can I get info about the current status of a purchase order?

  • You can see up-to-date information about the account number, current encumbered balance, total payments made to date, and total adjustments made to a purchase order using the EI function in the Financial Accounting System.

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How can I get info about amounts paid against a purchase order?

  • A list of payments made against a PO can be viewed using either the TE function in the IMS system or the Purchase/Check request search page on the Accounts Payable website.

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Who do I contact if I need to make changes to an existing PO?

  • To make changes to an existing PO, email the Procurement agent who issued the PO with detailed information about what should be changed. The name of the agent can be found on the front page of the PO. It is listed above the amount on the right side of the page.

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How can I change the encumbered amount for a blanket PO?

  • Before May 1st, you can make changes to blanket orders by contacting Procurement, as you would any order. After May 1st, you may email requests for increases/decreases to blanket PO’s directly to [email protected]

    The deadline to make email requests for changes is June 25th at 5 p.m.

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What should I do if I receive an invoice for one of my PO’s?

  • Send the invoice to Accounts Payable with a signed coversheet requesting that it be paid against the PO. The coversheet must include a complete signature.

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Changing the Account Number on a PO

  • To change the account number that is encumbered on a PO, email Cecily Campbell ([email protected])

  • Reference PO number, current account encumbered and the account that you wish the PO to be encumbered against

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Electronic Check Request

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What you need to get started…

  • UGA MyID & MyID password

  • Contact Leslie Caldwell ([email protected]) for the account approval authorization paperwork.


  • Those who initiate a check request will not be able to approve the same request.

  • Faxed Backup: 542-6925

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E Check Unallowables

  • Group travel

  • Out-of-state employee travel

  • Sub-contract payments

  • Wire transfers

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No Delete Function

  • Electronic check requests cannot be deleted. If you have one that is rejected, you will need to modify the information and submit the request to cover another payment. You will only be able to have 5 check requests at the initial entry stage before you will not be allowed to create any others.

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Check Request Payments

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Wire Transfers & Bank Drafts

  • For Out-of-Country Payments Only

    • Bank name & address

    • Account number

    • Account name

    • Swift code or ABA#

    • Type of currency (foreign or US Dollars)

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  • Original Invoices

  • Faxed copy only if over 30 days old

  • FEI# to be included on invoice if possible

  • Use remit to address as vendor address on check request

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  • Original signature if no invoice available

  • Date of service

  • Current address

  • Check appropriate box (US citizen, Resident alien, Non-resident alien)

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Other Information…

  • Always fill out contact information on the check request completely.

    • Name

    • Department

    • Phone Number

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Social Security Numbers

  • Correct numbers should be used

  • If employee, last four digits only required

  • No student ID numbers

  • If no social security number is provided for a payment (services/research participant/etc.) it will be considered compensation and taxes will be withheld.

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Cutoff Date

  • All check requests to be charged against the FY07 budget must be into the Travel & Encumbrance section of Accounts Payable by the end of the working day on June 20, 2007.

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Travel Portal


  • Provides information regarding flights, hotels, travel agencies, airport parking, ground transportation, etc.

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When to encumber

  • Travel in excess of 50 miles of the state border

  • Non-employee airfare being direct charged to UGA

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Encumbered Travel

  • New: Can encumber travel through Sept. 30, 2007 on this FY money.

  • TA’s sent over now through June 30, 2007 should be marked: “Charge to FY 07” or “Charge to FY 08”

  • Travel funds encumbered from state money at year end will roll into liability.

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Things to remember…

  • Use the most advantageous form of travel.

  • When filling out your travel expense statement, use the revised form at: This form contains the most up-to-date information.

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Things to remember, cont.

  • 4 digit socials are required for employees.

  • Full social must be provided for non-employee reimbursement.

  • Per the Accountable Plan as documented by the Internal Revenue Service, you must adequately account for your expenses within a reasonable time. We request that you file reimbursements no later than 60 days after they were paid or incurred.

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Daily Per Diem $28

Breakfast $6

Lunch $7

Dinner $15

High Cost Areas $36

Breakfast $7

Lunch $9

Dinner $ 20

Chatham, Cobb, DeKalb, Fulton, Glynn, Gwinnett

Meals (Instate Travel)

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Out-of-State Meals

  • Use federal per diem rate (less the $3 federal incidentals allowance)


  • The breakdown for the meal rate may be found at

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Instate Lodging

  • Use federal per diem website for Georgia.

  • Georgia Green Hotels

  • Should not be charged for county or municipal excise tax

  • Hotel/motel tax-exemption form required when registering

  • If lodging is direct billed to UGA, hotel/motel should not collect any taxes associated with the lodging.

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Out-of-State Domestic Lodging

  • Use federal per diem rates located at

  • Obtain most reasonable lodging rates

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Foreign Travel Per Diem


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Exceeding Per Diems

  • Receipts for meals not required; however, expenses that exceed limits should be explained & justified on the expense statement.

  • Lodging that exceeds the federal per diem rate by more than twenty-five percent should be explained and justified via memo and approved by the appropriate Dean or VP.

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Mileage Reimbursement

  • $0.485 per mile (as of Feb. 1, 2007)

  • $0.445 per mile (Jan. 1, 2006-Jan. 31, 2007)

  • Deduct normal business miles traveled

    • Exceptions: weekends, holidays, miles to pick up extra passengers, mileage to obtain eligible meals

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Group Travel

  • Employee portions and non-employee portions must be submitted on two separate check requests.

  • You must have a completed travel distribution form to accompany each of the check requests.

  • Non-employees who are attending a conference/seminar/training and are not being paid for any services rendered do not have to provide socials. A list of participants should accompany the request.

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Travel Regulations at UGA

  • Provides in-depth review of travel regulations and group travel

  • Tuesday, April 24, 2007 (9:00-12:00)

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We’re Here To Help!

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Year End Cutoff Dates

  • Travel authorities with airfare direct charged to UGA must be in T&E by noon on June 8, 2007

  • Travel reimbursements to be charged to the 2006-07 budget must be submitted to T&E by 5:00 on June 20, 2007.

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Accounts Payable Purchase/Check Request Search

  • Located at

  • Use your Financial Accounting System login (3 alpha characters followed by your 3 digit department number)

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Travel Authority Lookup Site

Use Financial Accounting system login to access

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Quarterly Newsletter

  • In January 2006, Finance & Administration distributed it’s first quarterly newsletter, The Business Affairs Advisor.

  • It will advise policy and procedure changes, training opportunities, and much more!

  • It is distributed on listserv and the latest edition is always available on the Finance & Administration website at

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  • Located at

  • Finance & Administration Information Warehouse

  • Provides policy & procedure information

  • Provides answers to frequently asked questions

  • Provides contact information

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Help Us to Help You

Things you can do

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Tips for expedient payments

  • Give adequate descriptions on electronic purchase requests.

  • Review check request documents for account number and appropriate signatures.

  • Send check requests processing on restricted accounts to Contracts & Grants.

  • Tell your runners to bring mail to Travel & Encumbrances, not ECD. There are no signs in our building that say ECD anymore.

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What can we help you with?

Q&A Portion

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Accounts Payable

  • We’re on the web:

  • Phone: (706) 542-2786

  • Payment Section Fax: (706) 542-4944

  • T&E Fax: (706) 542-6767

  • Electronic Check Request Fax: (706) 542-6925

  • Login