Accounts Payable

Policies and Procedures

(Effective 08/01/09)

Unclaimed Property

  1. Summary of State Escheatment Requirements

Check Request, Travel Expense, and Mileage Claim

  1. The preparer must use the forms on the Accounts Payable website or in Ariba.
  2. Accounts Payable will not accept any hand written forms.
  3. The form must show the activity code.
  4. The requisitioner and approver can not be the same person.
  5. The approver must be responsible for the requisitioner's work.
  6. All expenses require the approval of the supervisor who is, at a minimum, the next level above the employee traveling or payment being requested for.
  7. All documents are scanned for digital record-keeping and must not have loose papers or staples. Stapling of receipts will not be accepted, your travel expense report will be returned to you in the mail causing delays in your reimbursement.
  8. For Ariba, all documents should be scanned in one file and attached to the Travel & Expense Report.
  9. For Ariba, the details for mileage must be submitted on the mileage expense page. Map Quest and/or other documentation must be scanned and attached.
  10. Non-university personnel, including contractors and consultants, must submit expenses on a check request form.
  11. A completed W-9 form is required for all payments.

Vendor Billing

  1. When ordering supplies, hotel banquet, books, etc. make sure the vendor has the proper NSU billing address. The invoice should not be addressed to accounts payable or to an individual's home. The invoice should include the ordering person's name, school and appropriate address.
  2. Invoices without proper address will be sent back to the vendor and will delay payment.
  3. A completed W-9 form is required for all payments to vendors.

Receipt of Computer Equipment and Peripherals

  1. The Office of Information Technologies (OIT), University Park Plaza building will serve as a central receiving area for computer equipment and peripherals purchased for all University users.
  2. OIT management will approve invoices for payment when documents match.
  3. Purchasing will be responsible for resolving order discrepancies with the vendor, including damaged goods or shipment of incorrect items.
  4. Requisition, Purchase, Receipt & Payment of Computer Equipment & Peripherals Policy

Receiving Stamp

  1. When processing invoices for payment, the invoice must be stamped and properly populated with the required information.
  2. Invoices received by accounts payable without the receiving stamp information will be returned to the department.

Domestic Travel

  1. NSU uses an Internal Revenue Service “Accountable Plan” for reimbursement of actual travel expenses.
  2. All meals expenses require itemized receipts. The maximum daily limit for meals, for business entertainment, and domestic travel is $50 per day.
  3. Expenses incurred above the daily capped amounts require itemized receipts and approval by the appropriate Dean or Vice President.
  4. Taxes and Tips should be shown as a separate line item.
  5. An individual traveling on University business should neither gain nor lose personal funds as a result of that travel.
  6. Domestic travel is performed within and between the 50 states of the United States, and its possessions and territories, unless otherwise specified by a funding agency outside the University.
  7. Domestic travel also includes travel between the United States and Canada.
  8. Reimbursement for meals on the day of departure and day of return will depend on the time of day the employee starts his/her trip. (Example: departure after 1:00 pm, no breakfast or lunch reimbursement.)
  9. Hotel folio, Universal Travel Itinerary and passenger ticket receipt are required and should be attached to the employee's travel expense report.
  10. Miscellaneous charges for tips, tolls and other miscellaneous charges require itemized receipts.
  11. Miscellaneous tips to porters, bellhops and other service personnel are reimbursable without a receipt if $15 or less per trip.
  12. All reimbursement requests for mileage and tolls must be submitted on a mileage claim form and forwarded monthly.

Foreign Travel

  1. All meal expenses require itemized receipts. The maximum daily limit for foreign travel meals is $100 per day.
  2. Expenses incurred above the daily capped amounts require itemized receipts and approval by the appropriate Dean or Vice President.
  3. Taxes and Tips should be shown as a separate line item.
  4. An individual traveling on University business should neither gain nor lose personal funds as a result of that travel
  5. Reimbursement for meals on the day of departure and day of return will depend on the time of day the employee starts his/her trip. (Example: departure after 1:00 pm, no breakfast or lunch reimbursement.)
  6. Hotel folio, Universal Travel Itinerary and passenger ticket receipt are required and should be attached to the employee's travel expense report.
  7. Miscellaneous charges for tips, tolls and other miscellaneous charges require itemized receipts.
  8. Miscellaneous tips to porters, bellhops and other service personnel are reimbursable without a receipt if $15 or less per trip.
  9. All reimbursement requests for mileage and tolls must be submitted on a mileage claim form and forwarded monthly.

Use of Private Vehicle for University Business

  1. The University shall reimburse employees for use of private vehicles to travel between campuses and other University sites and for local travel based on the current reimbursement rate established by the Internal Revenue Service as of July 1st subsequent to the IRS effective date change. The mileage rate covers normal “wear and tear” of the vehicle and gasoline.
  2. If an employee is involved in an accident using his/her own vehicle on authorized University business, the employee's insurance is primary. Except for the deductible (not to exceed $500), and only in those situations where an employee is not cited or determined to be otherwise at fault for an accident, the University is not responsible for comprehensive or collision damage.

State Sales Tax Exemption

  1. An updated state sales tax exemption list appears on Accounts Payables web site.
  2. Travelers should check this listing before traveling out of the State of Florida.

IRS Form W-9

  1. IRS requirements attempt to ensure all taxable income is reported.
  2. The University is required to report all payments over $600 to the IRS.
  3. A completed W-9 is required for all payments.
  4. It is the responsibility of the department preparing the check request to obtain a W-9 for all new vendors.
  5. Accounts Payable will return invoices from new vendors submitted without a W-9.

Payments to Foreign Companies and Individuals

  1. An IRS form W-8BEN is required to be completed before payment can be processed.
  2. Foreign Individuals receiving payments for working on United States soil must complete an IRS formW-7 and IRS form 8233 to claim an exemption from US Income Tax.

Independent Contractors

  1. A contract or invoice for services should be attached to the check request.
  2. A completed W-9 is required for all independent contractors.  
  3. A sample Independent Contractor Agreement form is available. (See vendor forms).

Miscellaneous

  1. A copy of the hotel confirmation, or seminar confirmation, invoices for subscriptions and memberships should accompany the check request for mailing by accounts payable.
  2. Payment should be made directly to the hotel if paying in advance.
  3. Any payments being paid in advance for travel such as hotel and registration fees, should be paid by the University in lieu of being reimbursed.