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IHPS PURCHASING EXPENDITURE GUIDELINES This section provides an overview of PRL-IHPS policies and procedures regarding non-payroll/purchasing expenditures, which conform to related SOM/UCSF/UC policies and procedures. The following is not intended to be exhaustive; when incurring any expense with the expectation of either direct payment to the vendor or reimbursement to the employee from PRL-IHPS-managed funds, IHPS personnel with any questions or concerns regarding the validity of the expenditure and/or the correct procedure should consult the assigned Project Assistant, Grants Analyst, or the Systems & Purchasing Analyst. For those interested in researching relevant University policies and procedures, selected links are provided. A good starting point is http://acctg.ucsf.edu/accounts_payable/ Failure to follow correct procedures may result in delayed payments and reimbursements, or personal liability for the expenditure. All PRL-IHPS expenditure activity must be accurately reflected in the PRL-IHPS Purchasing Database . This enables efficient forecasting of pending payables and the required reconciliation of expenditures with the UCSF Weblinks system, as well as appropriate documentation for audit purposes. The Purchasing record is normally initiated by the designated Project Assistant or the Systems & Purchasing Analyst. The created record is also used to generate a printable paper document that is routed internally for PRL-IHPS approval. It is then forwarded with supporting documentation to the appropriate Controller’s office for processing and payment. Prior to forwarding, all PRL-IHPS payment authorizations are reviewed by the Systems & Purchasing Analyst and a Grants Analyst, and then approved by either the MSO, Financial Manager, or Director. PURCHASING As a general rule, one-time purchases of goods or services totaling $2500 or less are considered department-level and are done via a Departmental Purchase Order or Check Request. Both PRL-IHPS Purchase Orders and Check Requests are based on and tracked with a unique ten-character Purchase Order number that begins with a five-digit Speedchart number that links to the fund/account, followed by a single alpha character that designates a purchase category, and ends with a four character IHPS Purchasing database sequence value consisting of three numeric characters and one alpha character. Check Requests also track via a linked eight-character Voucher ID number that identifies the Project Assistant preparing the Request, and uses the same final four-character sequence as the Purchase Order number. Department –level computer purchases through the UCSF Technology Store (formerly The Source) may exceed $2500, but all computer purchases must be reviewed and approved by Personnel considering an expenditure that may exceed $2500, either as a single purchase or for a related series of deliverables within a twelve-month period, must follow the Purchase Order Requisition procedure. The departmental Purchase Order is used when the Vendor/Payee accepts a Purchase Order number for billing purposes. The Project Assistant creates the Purchase Order record and routes it for approval with supporting documentation. A copy of the signed Purchase Order is then provided to the vendor, who provides the goods/services and then directly invoices UCSF Accounts Payable (“AP”) at Box 0812, referencing or including the Purchase Order. If the vendor invoices IHPS, the invoice is forwarded to AP with a copy of the signed Purchase Order. A copy of the Purchase Order paperwork is filed in the appropriate account’s pending record folder by the Project Assistant. AP generates a check or electronic payment to the vendor/payee. If AP has any question or concern about the validity of a Purchase Order-based invoice, the invoice is sent to the department for confirming authorization. When the goods/services are received, the packing slip/receipt record is attached to the pending record paperwork.
The Check Request is used when direct billing with a Purchase Order is not offered or feasible. The Project Assistant creates the Check Request record and routes it for approval with the invoice and any other supporting documents. The Reason for Payment field is to provide a brief (110 character maximum) explanatory statement that will appear on the check stub. The signed Check Request with invoice is sent to AP. A copy of the Check Requst paperwork is filed in the appropriate account's pending records folder by the Project Assistant. AP generates a check or electronic payment to the vendor/payee. When the goods/services are received, the packing slip/receipt record is attached to the pending record paperwork. The Purchase Requisition is used for purchases over $2500, including serial purchasing arrangements such as Vendor agreements. The Project Assistant creates the record, then requests review from the Systems & Purchasing Analyst, who assigns the IHPS Reference Number. The paper copy with supporting documents is routed for approval. In the case of a vendor agreement, the requisition record in the Purchasing database acts as a placeholder for the total anticipated expenditure for the fiscal year or the duration of the agreement. The approved Purchase Requisition is sent to Purchasing/Materiel Management. A UCSF Purchase Order number is assigned, which is then referenced on the invoice. In the case of a vendor agreement, as each invoice is received and processed, a new record is created in the purchasing database for the invoiced amount, and that amount is subtracted from the placeholder record. Subcontracts and Independent Consultant Agreements are essentially specialized serial purchasing arrangements/contracts that require special handling. The Project Assistant or Project Director assembles the necessary supporting documents, which are forwarded to the Systems & Purchasing Analyst, who reviews then prepares the request, along with the placeholder Purchasing database record. The request package is approved by the Grants Analyst, Principal Investigator and MSO, then submitted to the appropriate Contracts & Grants office. As with the vendor agreement, as each invoice is given a separate record in the purchasing database the placeholder is reduced by that amount.
When an employee incurs and pays an authorized expense him/herself, the Check Request form is used to request reimbursement. The payee is the individual and the supporting documentation must include original proof of payment, or a document such as a credit card record where the individual is clearly linked with the payment in question. The Reason for Payment is indicated as “Reimburse for…” The signed Check Request with invoice, etc., is sent to AP. A copy of the Check Request paperwork is filed in the appropriate account’s pending records folder by the Project Assistant. AP generates a check or Surepay electronic payment to the payee. When the expense is related to a meeting and/or entertainment, a special Check Request for Entertainment/Meeting Expenses, the CRE/ME form, is required. This form is used for reimbursement to an employee, direct payment to a vendor, or for an advance payment/deposit, and documents the type, nature and purpose of the event/expenditure . If you are unfamiliar with policies and restrictions on these types of expenses, including which funds do not permit charges for some types of entertainment/meeting expenses, please consult your Grants Analyst or the Systems & Purchasing Analyst and/or review http://www.ucop.edu/ucophome/policies/bfb/bus79.pdf. Required documentation will normally include an attendee list along with the receipt. For the purposes of CRE/ME reimbursement, the person being reimbursed (the Payee) is the Host, who must sign the CRE/ME, even if that person did not actually lead or host the meeting. The current maximum per-person is Breakfast: $26.00 Lunch: $38.00 Dinner: $64.00 Light Refreshment: $17.00 NOTE: The reimbursement for a buffet reception cannot exceed the applicable meal allowance associated with the type of buffet (i.e., breakfast, lunch, or dinner). Please consult your Grants Analyst if you anticipate incurring meeting/entertainment expenses that approach the maximums. Exceptional Entertainment Expenses up to $33.75 for Breakfast, $56.25 for Lunch, $112.00 for Dinner, and $45 for Light Refreshments/Formal Cocktail Reception, may be authorized if warranted with written justification and the additional approval of the School of Medicine Vice Dean for Administration & Finance. Any expense beyond the stated exceptional per person maximum will be considered an individual’s responsibility.
TRAVEL EXPENSE & REIMBURSEMENT
Reimbursement of travel expense for non-employees requires prior approval; please consult the Systems & Purchasing Analyst. Normal procedure for IHPS personnel traveling on approved UC business is for the traveler to pay for expenses out-of-pocket, retain all appropriate receipts and records, then apply for reimbursement within 21 business days of return. The reason for the 21-day requirement is so that expenses are booked to the ledger month as close as possible to the incurred expense. The Project Assistant keeps a record of pending travel and follows up with the traveler to ensure compliance with the 21-day requirement. All expenses connected with a specific trip should be captured on one Travel Expense Voucher (TEV), even when they are otherwise expensed or advanced on another form. Expenses that need to be paid months in advance, such as Conference Registration fees, may be paid directly to the organization via a Check Request, or the employee may pay him/herself with a credit card and request a Travel Advance (see below) to cover that out-of-pocket expense sooner. Airfare booked far in advance to take advantage of lower rates also qualifies for a Travel Advance. If the traveler wishes to consider the UC State Airfare Program, consult the AP site for BTA rates to see if they are competitive, then contact the Systems & Purchasing Analyst for further guidance. The traveler may also request a Travel Advance for reasonable meal, hotel and other expenses, but that is payable to the traveler no sooner than 30 days from the travel date. Travel Advances are not paid out of the fund that will ultimately be charged for the travel expenses, unless they are defaulted. Rather, the money is advanced to the traveler from a general UC account. Travel Advances must be expensed/redeemed on a TEV, even if the traveler has no other expenses connected with that trip. When the TEV is filed, the advance money is paid back to the general account from the charged fund. PRL-IHPS policy normally limits employees to two open advances for a single trip, and three open advances total. Frequent travelers who have difficulty with this limitation should consider the corporate travel card program, and should consult the Systems & Purchasing Analyst. At the traveler’s request, the Project Assistant creates the Travel Advance record in the Purchasing database. One Purchasing record is used per trip; this record will become the TEV record later. The record generates the Travel Advance Request form, which is routed for approval, then sent to AP. A copy of the request is filed in the pending records folder, and another copy is kept by the Project Assistant in his/her own Pending Travel file. The AP Travel Desk processes the Request and a payment is generated to the traveler. It is the traveler’s responsibility to maintain a record and report his or her actual travel expenses in a timely and ethical manner. For travel within the continental United States (CONUS), reimbursement requirements/limitations are: Airfare: Coach/Economy only. Boarding pass/e-ticket receipt/original receipt/proof of payment. Lodging: For travel of more than 12 hours. Actual lodging & tax expenses. Original receipt/invoice/proof of payment. Please do not make notes on the original receipt. If there are expenses that are not reimbursable or require explanations, please request or make a copy or otherwise make notes on something other than the original document. Rental Car: Original receipt/invoice/proof of payment. Use approved UC rental agencies and the negotiated discount rates . Private Car Use: Currently reimbursed at 48.5 cents per mile, plus parking & tolls. Conference Registration Fees: Agenda/Itemized receipt/proof of payment & attendance Meals & Incidentals: For travel within the continental United States (CONUS), actual meals and incidental expenses should be reported. Contrary to popular belief, there is no CONUS per diem rate. Actual expenses up to the current maximum of $64 are allowable (individual meal expenses have the same limits as entertainment limits.) PRL-IHPS requires receipts for meals over $25. For non-CONUS/foreign travel, with the approval of the Principal Investigator, the applicable foreign per diem for that city may be substituted for actual meals & incidentals. Actual lodging expense is to be used. Foreign reimbursement for lodging plus meals & incidentals is normally limited to the applicable foreign maximum, which is a combination of the lodging and meals & incidentals per diem. In special cases where a conference requires staying in a particular hotel that exceeds the lodging per diem, an exception may be requested when actual meals & incidentals takes the total over the foreign maximum. http://www.state.gov/m/a/als/prdm/ . Travelers should retain and submit receipts for expenses over $25, including taxi receipts. Keep a log of expenses of $25 or less. Accounting requires receipts for expenses over $75, except in the case of a gift to a host, in which case a receipt for over $25 is required. For foreign travel, incidental expenses will be converted at a standard exchange rate unless you provide documentation for a different rate of exchange. In the case of hotel charges paid with a credit card, provide a copy of your credit card billing record and you will be reimbursed for the dollar amount shown. Upon return, the traveler provides all receipts and records to the Project Assistant, or in the case of complex or foreign travel, to the Systems & Purchasing Analyst, who creates the Travel Expense Voucher (TEV) record in the Purchasing database. Loose receipts are taped to a blank 8 ½ x 11 sheet of paper. If one or more travel advances have been issued, that existing record is converted and the advances are noted and deducted from the total travel expenses. If there has been reimbursement from a non-University source, those expenses should still be shown on the TEV, noted and deducted. Ideally, a record of the non-University reimbursement is provided. If any travel expenses have been paid with other documents, such as a Check Request paying Registration fees, that expense also should be shown on the TEV then noted and deducted. In some cases, there will be an agreed upon or stipulated prior limit to the total expense of a trip, in which case the overage is noted and deducted. The final result is a balance due either to the traveler or in the case of the advances exceeding the expenses, to the University. In that case the traveler writes a personal check for the balance due, payable to “UC Regents”, which is attached to the TEV. The traveler signs the TEV, which is submitted along with all supporting documents to the Systems & Purchasing Analyst, who reviews. When correct, the TEV is submitted to the Grants Analyst for review, then the MSO for approval. It is returned to the Project Assistant, who files a copy in the pending records folder and sends the original to Accounting for payment.
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