COM - Financial Services



FCPA ACCOUNTS PAYABLE PROCEDURES

TABLE OF CONTENTS

General information 3

Training 4

Payment request voucher procedures 5

Instructions for various expense categories 7

Explanation of object codes, mission codes and account numbers 12

Common FCPA object codes list 13

Stop payment form procedures 16

Void check procedures 18

Stale date procedures 20

Cancelled check copy requests 22

Recurring payment request voucher procedures 24

Credit applications 25

Tax exempt certificates 26

FCPA purchase order requests 27

College of Medicine FCPA & AEF Gift & Meal Expense Policy 29

FCPA payment request voucher instructions 31

General Information

Office hours: Monday thru Friday, 8:00 a.m. to 4:30 p.m.

Phone: (352) 265-8059

Fax: (352) 265-7910

Physical Location:

1329 Building, Room 4190, 1329 SW 16th Street,

Gainesville, FL 32608

Mailing Address:

PO Box 100354

Gainesville, FL 32610-0354

Website:



( Checks are issued and mailed daily for any FCPA vouchers submitted by 10:00 a.m. the previous business day. These vouchers must be properly prepared and approved to meet this deadline.

( Unless indicated on the voucher that the check is to be “picked up”, the check is mailed directly to the vendor by AP. An email will go to departments that requested a check be “picked up” to indicate when checks are ready to be picked up. All employee reimbursements are required to have the home address and social security number on the voucher. Items not marked for “Pick Up” will be mailed to these home addresses.

AP Personnel Main Number 352-265-8059

Michael Richards – Supervisor

Roxane Nolen

Tammie Echeverria

Stephanie Massey

Stephanie Bateman

Any one of the people listed above can handle your issue.

TRAINING

In order to better service the College of Medicine, VPHA offices, University of Florida Physicians, etc., the FCPA Accounts Payable office will offer training once a year. The session will be approximately one hour and will be offered in several different time slots. The training will include any changes to the rules and procedures, year-end updates, as well as, a chance to meet the AP staff and ask questions.

The AP staff is also available for individual training to people with newly acquired FCPA voucher preparation and other fiscal responsibilities. We strongly urge those individuals to read the Accounts Payable Manual and schedule a one on one training session to clarify any questions that may exist.

Payment Request Voucher Procedures

Request vendors to send the invoices directly to you and NOT to Accounts Payable (AP). Upon receipt of the vendor invoice, indicate received date and initial each invoice, then complete an FCPA Payment Request Voucher. The FCPA cannot process payments from a statement. If you have a statement but not an invoice, call the vendor for a copy of the invoice. Ensure that you have an original invoice. Proof of payment/billing must be evident. Credit card receipts without an additional receipt identifying the breakdown of goods/services purchased (restaurants, online orders, etc., are not acceptable.

All vouchers must be complete, accurate and contain appropriate approval(s). See instructions for preparing the FCPA voucher. All vouchers must contain original signatures even if supporting documentation is approved and appropriately signed. Please sign with blue ink if possible. (Black ink appears copied.)

Attach the invoice to the completed FCPA Payment Request Voucher. Small invoices are to be taped on a sheet of 8 ½ by 11-inch paper. Always be sure to provide the complete original invoice. If the original invoice is not available and it is necessary to use a copy, the copy must have the statement “Original invoice not available - agency records show that this obligation has not been previously paid.” This should be stamped, written or typed and must be initialed on EACH invoice, not the voucher.

If requesting reimbursement, proof of payment must be attached. This support must be for the individual requesting reimbursement.

-An FCPA voucher is required for all check requests.

Clinical Department Voucher Approval

The Chair for each department is required to sign all FCPA vouchers. A Chair can designate a person or persons to sign for him by writing a memo stating such on departmental letterhead. The last memo received in the AP office is the only one used, so any time changes are made, all authorized persons must be included on the memo. A designee CANNOT sign for the Chair in the following circumstances (the Chair is required to sign):

1. If the individual invoice is greater than $10,000

2. If equipment, furniture, or other capital items are being purchased (OC 1632XX or 1656XX)

3. If the expense is out of the ordinary.

The person approving the voucher, except for the Chair, is not allowed to approve a voucher for reimbursement to themselves for expenses or direct payments for subscriptions, dues and registrations for themselves. The person’s supervisor must approve the voucher.

Basic Science Department Voucher Approval

The Chair for each department is required to sign all FCPA vouchers. A Chair can designate a person or persons to sign for him by writing a memo stating such on departmental letterhead. The last memo received in the AP office is the only one used, so any time changes are made, all authorized persons must be included on the memo. A designee CANNOT sign for the Chair in the following circumstances (the Chair is required to sign):

1. If the individual invoice is greater than $5,000

2. If equipment, furniture, or other capital items are being purchased (OC 1632XX or 1656XX)

3. If the expense is out of the ordinary.

In addition, the Dean’s office must sign all Basic Science department vouchers. Basic Science department vouchers should go to Accounts Payable to obtain Dean approval.

The person approving the voucher, except for the Chair, is not allowed to approve a voucher for reimbursement to themselves for expenses or direct payments for subscriptions, dues and registrations for themselves. The person’s supervisor must approve the voucher.

University of Florida Physicians Voucher Approval

All clinic vouchers must be requested by the ACU Managers and then approved by the Operation Director for that clinic. Clinic vouchers should go to Accounts Payable and the staff in AP will get the voucher approved by the Operation Director.

The BAR Director must approve all BAR vouchers.

The Financial Representative must approve all Administrative vouchers.

All Information Services vouchers must be approved by the IS Director.

The Sr. Associate Dean for the Faculty Group Practice must approve the voucher in the following circumstances:

1. If the individual invoice is greater than $10.000

2. If equipment, furniture, or other capital items are being purchased

3. If the expense is out of the ordinary.

The person approving the voucher, except for the Sr. Associate Dean, is not allowed to approve a voucher for reimbursement to themselves for expenses or direct payments for subscriptions, dues and registrations for themselves. The person’s supervisor must approve the voucher.

Dean’s Office Divisions Voucher Approval

The designee for the Division must approve the voucher.

In addition, the Dean’s Office must sign all Dean’s office vouchers. Dean’s office vouchers should go to Accounts Payable to obtain Dean’s Office approval.

The person approving the voucher, except for the department chair, is not allowed to approve a voucher for reimbursement to themselves for expenses or direct payments for subscriptions, dues and registrations for themselves. The person’s supervisor must approve the voucher.

VPHA Divisions Voucher Approval

The designee for the Division must approve the voucher.

In addition, the Dean’s Office must sign all VPHA vouchers. VPHA vouchers should go to Accounts Payable to obtain Dean’s Office approval.

The person approving the voucher, except for the department chair, is not allowed to approve a voucher for reimbursement to themselves for expenses or direct payments for subscriptions, dues and registrations for themselves. The person’s supervisor must approve the voucher.

General Voucher Approval Instructions

The authorized approver must sign the original copy of the voucher. Facsimiles or initials are not acceptable. If the Chair of a Department or the Sr. Associate Dean of the University of Florida Physicians will be out for an extended period, that individual should send a letter to AP designating a person for the period in question, to approve capital expenditures, vouchers over $10,000.00 and out of the ordinary expenses. This form letter shell is available on the College of Medicine Financial Services website.

Incorrect vouchers

DO NOT PREPARE NEW VOUCHERS WHEN RETURNED FOR CORRECTIONS.

Vouchers that have not been completed correctly or do not have the proper approval signature will be returned to the person who submitted the voucher with a note indicated what is wrong with the voucher and the problem circled. If the voucher is incorrect, it is being returned to educate the preparer on the proper way to correct the voucher. In addition, the AP staff does not always know what the correct information is – just what appears to be incorrect. The AP staff will put their initials on the returned voucher so you will know whom to contact if you have questions. Vouchers are returned so you can correct, not only the individual voucher, but also your system for future vouchers. Make the corrections on the voucher, initial and date it. Return the corrected voucher to AP.

Instructions for Various Expense Categories

All expenses must be paid from the appropriate fund source. Expenditures for which grant funding or foundation funding is available are not to be paid through the FCPA.

All expenses must have a business purpose.

1. Exclusions

Expenses that are not paid through the FCPA include, but are not limited to:

• Any provider licenses or materials related to licensure or accreditation.

• OCO purchases that involve the trade-in of state-owned property

• Lobbying expenditures and donations to political action committees

• On-site parking expenses for personal automobiles

• Faculty Council dues

• Contributions to political organizations

• Fines and penalties resulting from violation of the law or local government ordinances including parking fines, library fines, etc.

• All corporate credit cards

• Radioactive purchases or any purchases strictly controlled by the University.

• Personal or other expenses not having a direct business purpose associated with the mission of the College of Medicine

• Personal reimbursement for any items that cannot be paid directly by the FCPA; i.e., honorariums to non-US citizens or permanent residents

• First class air travel

• Consultant fees to any state employee

• Consultant fees to former state employees who are receiving or will receive State of Florida retirement benefits for up to 12 months after their employment has been terminated

• All employment signing bonuses

• All payroll advances

• Any moving related expenses for employees, including house hunting trips, etc.

• Any home office equipment including high-speed Internet access.

• Conference or other registration expenses, unless individual is a Chair, Assistant or Associate Dean.

• Any and all cash awards/payments for employees, students, residents, etc.

• The FCPA is exempt from paying the Florida state sales tax on any purchases. However, if an individual is requesting reimbursement for a purchase, then the FCPA will reimburse the person the purchase cost plus the state sales tax.

• Cellular invoices or reimbursements and/or any cellular related costs, such as, chargers, cases, batteries, etc.

•

2. Travel

GENERAL

The FCPA follows the University’s Travel Directives and Procedures. All University employees are expected to comply with these directives and procedures. The provisions of these directives apply to all non-University employees (students, prospective employees, speakers, consultants, etc.) when traveling at the University or FCPA’s expense.

The University Travel Directives and Procedures can be found on the following website

UF Travel Directives and Procedures.

COM Chairs, Assistant/Associate Deans, Dean, VP’s with the VPHA Office

The FCPA can only be used to reimburse UF travelers if they are COM Chairs, Assistant/Associate Deans, the Dean, or VP’s within the VPHA office. Faculty and staff cannot be reimbursed through the FCPA. They must be reimbursed through UF funds.

For COM Chairs and other approved UF travelers, travel must be pre-approved. Chairs must use the Chairs Travel Authorization form and submit it to Jan Eller for approval. Assistant/Associate Deans must use the Asst/Assoc Dean Travel Authorization form and submit it to Jan Eller for approval. The Dean must use the COM Dean Travel Authorization form and submit it to Tom Harris for approval. VP’s must use the Travel Authorization for VP’s and submit it to Jim Ferrer for approval. All on-line forms can be found at .

The travel approval form must be attached to the FCPA voucher for reimbursement. The FCPA voucher must indicate the business purpose and the dates of travel on the voucher. The traveler must sign the FCPA voucher for travel reimbursement.

Effective 01/01/07, the standard mileage rate for use of a privately owned automobile for business purposes is $0.485 cents per mile.

Each travel expense report submitted for reimbursement must be signed by the traveler.

Shands Employees/UFP Employees

Shands employees/UFP employees must process their travel through Shands Hospital and not through the FCPA.

Travel for non-UF and/or non-Shands Employees

Faculty candidates, speakers, and other non-UF or non-Shands employees may be reimbursed for travel through the FCPA. The UF travel directives and procedures must be followed.

The FCPA will reimburse for spouse travel recruiting costs but not for children.

3. Food and entertainment expenditures

Food and entertainment expenditures must have a business purpose stated on each invoice or voucher and should include a list of attendees. In addition, food and entertainment expenditures must follow the FCPA policy attached on page 28. All entertainment costs which occur outside of Gainesville, Fl must be processed for reimbursement through the accounts payable module of Peoplesoft. See Letter E

4. Gift expenditures

Gift expenditures must follow the FCPA policy attached on page 28.

• Gifts to employees leaving after 5 or more years of service require the employee’s name and dates of service.

• Gifts to retiring employees must include the employee’s name and dates of service.

5. Honorariums

Vouchers for honorariums must include the following:

• Name of recipient

• Residential address of the recipient

• Social security number of the recipient

• The recipient must be a citizen or permanent resident of the United States. The FCPA cannot process honorariums to foreign nationals. For help processing payment to a foreign national, contact Steve Sauls in the UF Tax Office at (352) 392-1324.

6. Donations

FCPA funds may be used for donations only if the donation request meets the following criteria:

1. The FCPA Request for Donation form must be completed, approved and attached to each voucher. One copy of the donation letter along with the original must be included with the voucher. The form can be found at on the DOFS website.

2. The donation must have a business purpose. The business purpose must be related to the education, clinical or research mission of the College of Medicine.

3. The donation must be to a 501(c) (3) organization.

4. The donation must be given in the name of the FCPA, the College of Medicine of the University of Florida, the Health Science Center of the University of Florida (“HSC”), or a department of the College of Medicine. The donation cannot be given in the name of an individual faculty or staff member.

5. Donations cannot be made to any department, Center, College, etc. of the UF HSC. You can transfer money within the HSC but donations cannot be made.

6. Donations $1,000 or less must be approved by the CFO of the College of Medicine as well as approved by the appropriate Chair, etc.

7. Donations over $1,000 must be approved by the CFO and Dean of the College of Medicine as well as approved by the appropriate Chair, etc.

7. Scholarships

All scholarship payments to medical students for summer fellowships, projects, awards, etc. are to be issued to UF, fund 171. Once deposited, a transfer should be completed to University of Florida Student Financial Services.

8. Personal Reimbursements

No personal reimbursements for items that cannot be paid directly by the FCPA; i.e., honorariums to non-US citizens or permanent residents.

9. Legal Expenses

All invoices from outside law firms MUST contain a description of work performed on a daily basis by attorney and must include the amount of time spent on each item of work along with the attorney’s hourly rate. The invoice should also contain an itemized list of costs incurred in connection with the matter.

Memberships/Dues/Subscriptions

For all memberships/dues/subscriptions, include annual membership period on the voucher. Payment or reimbursement of dues will not be allowed from the FCPA when the ending date of the membership period has past.

10. Events involving Alcohol

All events where alcohol is served on campus or anywhere with students requires prior approval. Please contact Audrey Duke, in Tom Harris’ office at 273-5601 to coordinate advanced approval. If there were an event off campus and not including students there would be no prior approval.

12. Cellular/mobile phone

1. Due to the UF Cellular and Other Wireless Communications Policy, the FCPA no longer processes payments to vendors or reimburse individuals for cellular invoices.

Invoices for pagers may continue to be processed via the FCPA.

Blackberry type device without cellular capabilities may continue to be processed via the FCPA.

Explanation of object codes, mission codes, and account numbers

Account Codes

Account codes are used to indicate the type of expense. See the attached list of account codes and a brief description of each. Account codes contain six (6) digits with the final two (2) being one of the mission codes below.

Mission Codes

Mission codes are to indicate what College of Medicine mission the expense is supporting. The mission code is two numbers. The four mission codes are as follows:

XXXX90 - Clinical/Group Practice

XXXX92 – Education

XXXX94 – Research **

XXXX96 – Other

Note: XXXX represents the FCPA object code and the 90, 92, 94, 96 represent the mission codes.

** Requires _the following statement:

_____”I certify that funds for these items have been deposited into the FCPA and these expenses are budgeted within our budget for FY XX-XX as an unrestricted item.”

Sub-account Numbers

Sub-account numbers indicate which “group” (i.e., department, division, clinic) is to be charged.

|FCPA Account List |Assign Mission Code to Each | |

|As of 06/30/08 |90 - Clinical | |

| | |92 - Educational | |

| | |94 - Research | |

| | |96 - Administrative | |

| | | | |

|FCPA | |Hyperion | |

|Account |Descriptions |Expense Category |  |

| | | | |

|1611 |Current Yr Land Purchase |OCO |Land purchased with FCPA funds |

|1621 |Current Yr Building Purchase |OCO |Building purchased with FCPA funds |

|1632 |Current Yr Capitalized Purchase |OCO |Item where single unit purchase prices >= $1,000 |

|1646 |IDX System - Current Year |OCO |Purchase of IDX equipment >= $1,000 |

|1656 |Computer Software Curr Yr |OCO |Single software package >=$1,000 |

|1681 |Leasehold Improvements Curr Year |OCO |Capital improvements on FCPA leased buildings |

|6170 |Advances |Miscellaneous |Must be approved in advance by Dr. Flynn's Office, |

| | | |Housestaff emergency advances only. |

|6210 |Professional Legal Fees |Contractual Svcs |Legal firm's invoices, See A/P manual for requirements |

|6220 |Professional Accounting Fees |Contractual Svcs |Accounting Firm's invoices, See A/P manual for requirements |

|6245 |Temporary Employment |Contractual Svcs |Temp Agency invoices such as Kelly Services, |

| | | |Temp Force, etc. |

|6250 |Contractual Misc |Contractual Svcs |Consulting, Lab fees, etc. or other contractual arrangement |

| | | |items. |

|6254 |Contractual Transcription |Contractual Svcs |Only for transcription services |

|6257 |PSD Salaries |UFP Salaries & Benefits |To be used by UFP administration only |

|6258 |PSD Benefits |UFP Salaries & Benefits |To be used by UFP administration only |

|6270 |System Processing |System Processing |IDX invoices only |

|6280 |Advertising |Advertising |Any print or on-line advertising costs, etc. Any position |

| | | |advertising should be coded to 7420XX |

|6310 |Rental of Building & Land |Rent |Building leases occupied by people only (FCPA Leases) |

|6320 |Rental of Equipment |Rent |Office equipment leases (copiers, etc.), pagers |

|6340 |Rental of Automobiles |Rent |Lease agreements must be between UF and departments, |

| | | |but payments can be from FCPA. |

|6350 |Rentals - Other |Rent |Storage unit rental, 1 day rentals for graduation, |

| | | |holiday functions, etc. |

|6370 |Real Estate Taxes |Rent |Per the terms of the FCPA leases only. |

|6410 |Repair & Maintenance |Repair & Maintenance |Maintenance contracts, one-time repairs, zone |

| | | |mechanics, etc. |

|6420 |Janitorial & Landscaping Svc |Repair & Maintenance |Any housekeeping, janitorial, or landscaping costs |

| | | |for FCPA leased space |

|6450 |Employee Awards |Miscellaneous | |

|6510 |Insurance & Surety Bonds |Insurance |Scarborough Insurance Premiums for FCPA leased |

| | | |properties |

|6620 |Education & Medical Supplies |Ed & Medical Supplies |Patient Care consumable supplies < $100 ea. |

|6621 |Laundry/Linen Supplies |Ed & Medical Supplies |Dry cleaning expense for dept lab coats, etc. |

|6623 |Pharmacy Supplies |Ed & Medical Supplies |Rx supplies for patient care clinics |

|6624 |Photography/Film Supplies |Ed & Medical Supplies |Posters, slides, film, etc |

|6627 |Revenue Producing Supplies |Ed & Medical Supplies |UFP Clinics only |

|6628 |Educational & Medical Equip < 1,000 |Ed & Medical Supplies |Educational & Medical Equipment > 100 < 1,000 |

|6710 |Office Supplies |Office Supplies |Consumable office supplies, Gator 1 ID's, All tone |

| | | |r cartridges |

|6711 |Office Equipment < 1,000 |Office Supplies |Office equipment > 100 < 1,000 |

|6720 |Data Processing Supplies |Data Processing |Computer supplies, software |

|6721 |Computer Equip/Peripherals < 1,000 |Data Processing |Computer equipment , > 100 ................
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