CU FINANCE DIVISION

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CU FINANCE DIVISION

• Procurement Overview
• For Senior DAF Approvers
• 2007

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The Life of a University Expense
Request gt Approval gt Order gt Invoice gt Process gt
Approval gt Payment
Your Department 1.Identify a need 2.Determine
sourcing 3.Create and approve requisition or use
P-Card to place order
Payment generated and sent to vendor
Your Department investigates and provides
revised information
Purchasing reviews and creates purchase order
P-Card process is used to pay for order
Accounts Payable reviews and approves invoice for
payment
Accounts Payable reviews and places on hold/reject
Order is placed with Vendor
Expense recorded in FAS
Your Department receives and accepts
goods/services
Your Department enters and approves invoice in
AP/CAR
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What is Procurement?

• Procurement is Purchasing and Paying
• Purchasing is the process of awarding the
  purchase of specified goods or services to a
  vendor in order to obtain the best value. This
  process is administered by the University
  Purchasing Office, and often requires issuance of
  a Purchase Order to the vendor or processing a
  Purchasing card transaction.
• Payments and disbursements are administered by
  Accounts Payable.
• When buying and/or paying for goods, you are
  required to comply with University Policies and
  Govt. Regulations.

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The Goal Getting the Best Value By Leveraging
the Universitys Purchasing Power

• Purchasing Power United We Stand
• The University Spends More Than 1 Billion Per
  Year On Goods And Services

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How To Begin Initiating A Purchase

• The Department should
• Identify and define the need for the good or
  service.
• Determine the best source of supply, using a
  University-wide Purchasing Agreement where
  feasible, and bidding competitively in accordance
  with policy.
• Determine the appropriate purchasing mechanism
  P-Card, EZPO, central Purchase Order requisition
  (or Voucher no PO Required)
• Take full advantage of Purchasing Department
  resources in selecting vendor.

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Determining The Best Source of Supply

• We encourage you to utilize all of the resources
  Purchasing makes available to determine the best
  vendor to meet your needs. If you are unsure of
  the best source or need help getting competitive
  bids, contact Purchasing.
• Purchasing has staff with expertise in all major
  commodity areas, and has negotiated
  University-wide Purchasing Agreements with
  numerous vendors for most commodities, such as
• furniture
• scientific equipment and supplies
• office supplies
• computer equipment and supplies

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University-wide Purchasing Agreements Helping to
Stretch Departmental Budgets

• University-wide Purchasing Agreements are
  competitively bid or negotiated, with the goal of
  taking maximum advantage of the Universitys
  buying power.
• Through this mechanism, the University obtains
  the best overall value for repetitively purchased
  products and services.

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University-wide Purchasing Agreements How to
Learn More

• For a complete listing of University wide
  Purchasing Agreements, please click the
  Preferred Vendor List button located on the
  Purchasing Departments web page at
• http//www.columbia.edu/cu/purchasing/
• ,

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When Are Bids Required Competitive Bidding
Thresholds

• If no University-wide Agreement is available for
  your purchase, the following competitive bid
  thresholds are required depending upon the dollar
  value of the purchase
• 1 2,500 Minimum of one (1) written bid,
  quote and / or proposal required.
• 2,500 - 10,000 Two written, faxed or
  e-mailed bids, quotes and /or proposals. This is
  mandatory. Oral bids are not acceptable.
• 10,000 higher Three written, faxed or
  e-mailed bids, quotes and/or proposals. Oral bids
  are not acceptable.

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Other Things to Consider When Buying

• As we all know from our experience as individual
  consumers, price is not the only thing to
  consider when you are making a purchase.
• For example, just as you probably do in making
  personal purchases, you should also consider
• Quality of Product
• Customer Service
• Delivery Terms
• Prior Performance
• Insurance Requirements
• Purchasing can assist you in identifying,
  selecting and negotiating terms with a vendor.

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Paying As You OrderUniversity P-Card

• A P-Card is a credit card issued to authorized
  University personnel, for payment of non-travel
  related small dollar purchases of goods and
  services for use by the University. CU is liable
  to the issuing bank for all valid transactions
  and pays the bank directly. (Not yet available to
  all CU Departments)
• Also note Some vendors (i.e. Corporate Express)
  have special payment arrangement set-ups see
  website for info

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Paying After You OrderEZPOs and PO Requisitions

• Purchase Orders and EZPOs are a contractual
  documents that protect the Universitys interests
  and clearly define terms and conditions
  associated with the purchase. An EZPO is issued
  directly by the Department, while a PO is issued
  by the Purchasing Department in response to an
  approved requisition issued by the Department.
• When should you issue an EZPO?
• An EZPO is issued for most purchases (including
  certain approved
• restricted commodities) under 2,500 and for
  purchases of up to 10k for
• many University-wide Purchasing Agreements.
  Consult the contract listings by clicking the
  Preferred Vendor List button at
  http//www.columbia.edu/cu/purchasing/ for the
  relevant EZPO limit.
• When should you submit a requisition to
  Purchasing to request issuance of a Purchase
  Order?
• A Central Purchasing Department Purchase Order is
  issued for all purchases
• above 2,500 that are not eligible for an EZPO
  and ALL requests for
• consultant services, construction related
  services, and restricted
• commodities not eligible for purchase via an
  EZPO.

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When is Neither a Purchase Order nor an EZPO
Required?

• In the case of the following purchases, neither
  an EZPO nor a PO is required
• honoraria, postage, registration fees,
  membership dues, individual books, subscriptions,
  reprints, printing services, short term rentals,
  advertisements, food, and utility bills
• For more details, see the
• INTERACTIVE PURCHASING GUIDE http//tp194.purch.co
  lumbia.edu/purchasing/purchasingguide/index.php

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Determining the Purchasing Mechanisms Hiring
Consultants

• All consultant services require a Requisition
  for a Central Purchase Order and must be
  accompanied by a consultant contract that
  appropriately minimizes University risk. A
  Consultant is defined as a firm or individual
  with whom a Consultant Services Contract is
  entered into for a specialized type of service
  that Columbia does not ordinarily provide as a
  normal course of business. Additional
  information on University Consultant Policies and
  Procedures can be found at
• http//www.columbia.edu/cu/purchasing/consultant.
  html

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How to Issue an EZPO or a Purchase Order
Requisition FFE

• The Financial Front End (FFE) is used to issue
  both EZPOs and Purchase Requisitions.
• Visit the Purchasing Web Site at
• http//www.columbia.edu/cu/purchasing/ffe_training
  .html
• for a step by step tutorial on how to create a
  requisition using the Financial Front End system

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The Approver (DAF) needs to know that

• Approving a requisition is
• equivalent to authorizing the expenditure of
  funds. You are also making a commitment to the
  Vendor for the purchase.

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How to Become a DAF Approver

• Go to the DAF (Departmental Approval Function)
  Info Page on the Finance Gateway for instructions
  and to fill out the Combined DAF/FFE Application
  Form
• http//www.finance.columbia.edu/controller/financi
  al_reporting/DAFFFEInfo.html

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DAF Authority In General, DO NOT sign contracts

• DAF Authority is not equivalent to Contract
  Signature Authority.
• Typically, it is the Purchasing Departments
  role to execute both purchase orders and
  contracts, and only Senior Officers who have been
  formally and explicitly delegated Signature
  Authority by the University Trustees may sign
  contracts on behalf of the University. Proposed
  contracts should be forwarded to Purchasing in
  conjunction with the requisition.
• Purchasing will work with you to obtain approval
  from General Counsel as required.

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How to Issue an EZPO or a Purchase Order
Requisition FFE Approval

• The Approver (DAF) must approve the requisition
• and/or EZPO in FFE and
• Certify that the purchase complies with
  University policies.
• Certify that the purchase meets a legitimate
  University need.
• Certify that all supporting documentation is
  accurate and complete.
• Certify that all purchasing activity has been
  conducted in a professional, ethical manner.
• Certify that the purchase appropriately minimizes
  risk to the University.

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What is FFE?

• Created jointly by the Office of the Controller
  and CUIT
• A financial and reporting interface that works
  with systems operated by CUIT, the Controllers
  Office, Budget Office, SFS, Alumni Relations,
  Human Resources, Payroll Accounting and
  Purchasing.
• Constantly evolving

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What can FFE do?

• Consists of various modules that offer services
  such as
• Budget and financial reporting capabilities
• Fund transactions
• Inter-departmental invoicing
• Licensing agreement tracking and reporting
• Purchasing Office interface
• Cash handling oversight
• Salary distribution capabilities
• Security access monitoring

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Your Departmental FAS Statement

• FAS is the Universitys Financial Accounting
  System
• FAS is the final, legal accounting record of the
  University
• Viewed on Paper, in FFE, in Budget Tool, in
  FinSys (my.columbia) and in DARTS
• FAS Statements show GL (General Ledger) and SL
  (Subsidiary Ledger) accounts
• FFE Platform is where you can enter and edit
  information in FAS

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Types of Funds (Where do come from?)

• Unrestricted Funds
• Restricted Funds
• Endowment Income
• Endowment ( Quasi) Funds
• Student Loan Funds
• Plant Funds
• Agency Funds

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Budgets/ FFE

• USE BUDGETING TOOL (FFE Platform) to enter
  original dept. budget request or budget request
  revisions
• Budget Office uses Budgeting Tool information
  when determining dept. budget allocations
• Individual budgets should stay within allocation
  total (as determined by Allocation Letter).

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What is an FAS Encumbrance?

• An Open Commitment for materials or services not
  paid as of the reporting date (i.e. FAS Statement
  Date)
• There are 3 types of encumbrances in FAS
• Open Purchase Orders
• Petty Cash (handled by Controllers Office)
• Payroll
• Use FFE Platform to correct encumbrances

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About FAS Account Structure

• The way an account is numbered indicates what it
  is used for and whether it is a GL or SL account
• Accounts provide an organized way to get info
  into the FAS system

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What are GL and SL accounts?

• The General Ledger (GL) is the base of our
  accounting system
• Every transaction occurring on the Sub-Ledger is
  recorded on the GL in summary form
• Summarizes revenues, expenses, budget and
  commitment activity (Assets, Liabilities, Fund
  Balances)
• Also called 0 Ledger accounts
• Subsidiary Ledger (SL) Accounts
• Used for revenues/expenses. Each SL account must
  be related to a GL account.

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Downloading FFE (FoxPro version)

• Instructions on easy downloading
• Go to http//wwwa.ais.columbia.edu/ffe/

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FFE on FinSys / MyColumbia Portal

• What is MyColumbia?
• How the FinSys and DWR Tabs affect your work

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FoxPro FFE Log-in

• Make sure you have FFE access (To obtain access,
  you must fill out FFE Access Application Form
  Go to https//www1.columbia.edu/sec/cu/controller
  /ffeform.html )
• Log in using proper ID (after 3 tries, you will
  get locked out of system and will need to have
  your ID re-set)
• If problems, contact Help Desk at [phone]
• How to change your password

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FFE Getting Started

• You will only be allowed to view or use areas
  where you have access as determined by your
  security profile set up on the FFE Application
  Form
• You will not be able to make changes without the
  proper authority
• Some FFE functions are for the Controllers
  Office use only (i.e. security admin.)

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FFE BASIC USAGE for ALL MODULES

• CREATE
• REVISE
• SAVE BATCH
• RELEASE BATCH
• APPROVALS
• gtgt To FAS

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FFE ActionsPurchasing Requisitions/Encumbrances

• Used to create and administrate Purchasing Dept.
  requisitions for Purchase Orders and EZPOs.
• Also used to liquidate EZ-PO encumbrances
• Facilitates obtaining necessary approvals
• Will print EZPO requisition form for ordering
• Used for administration of consultants
• Ties in with Purchasing Office system
• AN ONLINE PROCUREMENT TRAINING
• also needs to be completed before obtaining
• access to this module. (For info, go to
  http//cpmcnet.columbia.edu/dept/purch/required_tr
  aining.html )

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PO/EZPO Change Orders

• Are entered in new Change Order Module found in
  FinSys section of My.Columbia
• Are used to
• Change the amount of a PO
• Change the agreement or contract with a vendor as
  set up by a PO
• Change the terms or amount of an EZPO (EZPO
  Liquidation Module in FFE FoxPro Version still
  working)

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Purchasing Training On-line

• For detailed purchasing information, go to
• http//www.columbia.edu/dept/purch

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FFE APPROVALS

• Items (account, batch, SAF, etc.) that have been
  released for approval are listed in the Approval
  List screen
• Steps to approve are same for each level
• Select approval by type Preliminary, Final,
  Gift, or Controller (Available only to those
  with access)
• If an item fails to be approved, it is recalled
  and system removes item from Approval List.

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What if you have an FFE problem?

• Email
• ffetech_at_cuvmc.ais.columbia.
• Or Call
• [phone] CUIT Help Desk
• [phone] CUMC

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Receiving Your Purchase Paying the Invoice

In order to complete the Req to Check process
once a purchase order has been issued, an
authorized departmental representative must
also - Confirm receipt of goods and services,
consistent with terms of the purchase order. -
Review and approve invoices for payment in
accordance with terms of purchase order. NOTE
Certain payments originate at this point,
including TE reports, Petty cash reimbursements,
and other non-PO expenditures
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How Do You Pay?

• Payment Instruments (if P-Card is not used)
• Invoices
• Check Requests
• Travel and Business Expenses
• Petty Cash
• See AP WEB SITE FOR DETAILS
• System Used
• AP/CAR - The Accounts Payable / Controlled
  Analytical Review system is a user-friendly,
  real-time environment for departmental users to
  electronically submit invoices to the AP
  Department. (This is the system you will use to
  pay for things or reimburse people.)

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Corporate AMEX Charge CardFor Business Expenses

• A convenient method of paying for
  University-approved travel and business-related
  expenses, which usually eliminates the need for
  travel advances.
• Any full-time officer with a salary greater than
  20,000 may apply.
• Use it to purchase an airline ticket for a
  business trip at least a month in advance and
  obtain reimbursement before the trip.
• Supplies and equipment should be billed directly
  to Columbia University and processed through AP,
  not charged on a corporate card.
• The University will not pay the corporate charge
  card company directly

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AP / CARWhat is it?

• Conceived by John Muscarella, Manager of Accounts
  Payable, and designed by the Universitys CUIT
  Department, the Accounts Payable / Controlled
  Analytical Review system is a user-friendly,
  real-time environment for departmental users to
  electronically submit invoices to the AP
  Department.
• ACCOUNTS PAYABLE / CONTROLLED ANALYTICAL REVIEW

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AP / CARHow does it work?

• When a vendor submits a valid invoice to a
  department, the dept. processor enters invoice
  data into the AP/CAR system. Now in electronic
  form, the invoice is submitted for approval,
  then forwarded to AP for review and, if all
  processes are properly completed, it is released
  for payment.
• Eliminates wasted time spent tracking down unpaid
  invoices
• Satisfies compliance and auditing requirements

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Departmental Responsibilities

• Retain copies of AP invoices, purchasing
  documents and journal transfer documentation for
  a minimum of 7 years (Exception EDM)
• Retain copies of general financial records and
  restricted funds for 7 years from the end of
  grant or contract.

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The Role Responsibilities of the Designated
Approver (DAF)

• Understands nature of the expense
• Completeness of documentation and accuracy of
  accounting
• Segregation of unallowable" expenses
• Compliance with University policy and funding
  agency regulations
• Absence of a conflict of interest (employees
  duty and responsibility to conduct business
  matters solely for the benefit of the University)
• Appropriateness of expense and availability of
  funding

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Compliance with IRS Regulations

• Business vs. Personal Benefit
• This concept may be applied in evaluating
  approval of exceptions to policy
• Reimbursements made by the University must have a
  clear business purpose related to mission and
  substantial business benefit
• If the expense has primarily personal benefit, it
  should not be reimbursed (and would be taxable to
  the employee)
• Personal benefit additional compensation, so
  the IRS gets their share
• Penalties include possible loss of tax-exempt
  status tax penalties against the individual
• This is why many expenses are non-reimbursable
  (suntan lotion, late fees, toothpaste)

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Compliance with Federal Regulations

• Unallowables or Segregated expenses
• NO government funds are to be used to pay for
  Unallowablesor Segregated expenses, that is,
  expenses characterized by the Federal Government
  as frivolous
• Costs not clearly related to University business
  (e.g. alcohol, flowers, chocolate, entertainment)
• Excess expenses over policy thresholds

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Compliance Reminder

• Be mindful of departmental budgetary constraints
  and restrictions on federal funds
• More restrictive policies mandated by
• Specific programs or grants
• Departments or schools
• will take precedence over University policies.

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Compliance w/Federal Regulations1099 Reporting

• IRS regulations and University policies require
  reporting of various additional or misc.
  disbursements to individuals, such as gifts,
  awards, honorariums, etc.
• See IRS website at www.irs.gov for more
  information
• If prompted by AP/CAR, separate additional income
  (1099 reportable) from reimbursement payments
  when reimbursing vendors for expenses.

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DEPARTMENTAL EXPENDITURES

• Guidelines for processing
• INVOICES for equipment and services
• CHECK REQUESTS for payment of goods and services
• PETTY CASH usage and replenishment
• PAPERLESS transactions
• TRAVEL and BUSINESS expenses to be reimbursed

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Departmental Expenditures Basics

• Know proper account and sub-code to charge
  expenditures against (See FFE for sub-code list)
• Follow proper procedures when paying invoices
  from restricted accounts. (See Finance Gateway
  for Restricted Funds Policies and Procedures)
• Separate out Unallowable expenses
• (i.e. not directly related to Univ. business)
  by account code (more on this later)

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Questions to ask yourself before paying for ANY
expenditure

• Is there a clear business reason? (Please write
  out the business reason on the documentation if
  its not obvious.)
• What are we paying for? Were the goods received
  or was the service satisfactory?
• Do I have needed original documentation, receipt
  or backup?

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Questions to ask yourself before paying for ANY
expenditure (cont.)

• Is the amount owed correct? Are there taxes
  included for which CU, as a non-profit, is
  exempt?
• (CU does not pay NY or NJ Sales Tax. See
  Glossary of AP for more info)
• Is the amount necessary reasonable? Will it
  bear scrutiny from a third party?

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AP CAR Some Key Vocabulary

• INVOICE Refers to any payment instrument
  (includes bills submitted by vendors, check
  requests, travel reimbursements and advances)
• VENDOR Any business or individual paid through
  Accounts Payable (includes businesses and
  individuals)
• VOUCHER NUMBER Confirmation for an AP CAR
  payment record
• ERROR RECYCLE A payment request with outstanding
  issues that need to be satisfied before being
  paid
• MANUAL PAYMENT Invoice only to be paid when
  correct handwritten signatures are attached
• INQUIRY A search through all records according
  to established criteria
• REMIT ADVICE Information about where the payment
  (check) goes
• VENDOR CREATION Establishing vendor information
  into system
• CREDIT MEMO A voucher record that establishes an
  FAS credit rather than debit
• FAS Financial Accounting System Columbias
  financial reporting

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INVOICESTypes

• Company Invoices for equipment and services
• Phone and credit card Bills
• Letter-type Invoices
• Monthly Service Agreements
• Sub-Contract Payments
• Check Requests
• Travel Business Expense Reports
• Paperless Invoices

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Log On

• Double-click the icon
• Enter your User ID and
• password (To apply for ID/password see
  https//www.ais.columbia.edu/ais/nff/ais_id_form1.
  html)
• Click Applications, then CAR

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Due to software upgrades, you will occasionally
encounter this message...
Just close the Columbia Applications window
above and then double-click Get CAR Production
Image (also use if CAR is not active in the
applications drop-down menu) (If you experience
AP CAR system problems, email Jeff Revzin
jsr163_at_columbia.edu)
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Getting StartedAP/CAR Pending Invoices Queue
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The Pending Queues

• The Pending Invoices window provides an
  overview of all the invoices you are currently
  processing
• Each Pending Item Queue represents a state or
  condition in the processing of the invoice
• An invoice may appear in more than one queue
  depending upon situation
• Click on the appropriate queue to access
  particular invoices

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GETTING STARTEDProcessing a New Invoice
After Logging into APCAR,Click Invoice, then
New Invoice
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Processing INVOICES

• BASIC STEPS
• Step 1 Choose correct Vendor. If Vendor
  information is absent or has changed, then see
  Create a New Vendor.
• Step 2 Enter appropriate information from
  invoice
• Step 3 Enter proper departmental account
  information so that correct FAS account is
  charged
• Step 4 Obtain proper DAF approvals Save
  Invoice
• Step 5 Submit Documents to AP (with any
  necessary back-up) to AP for audit and review
  (Remember to make copies first)
• Step 6 Monitor AP CAR queues in case more
  information is needed by AP in order to complete
  transaction. If everything is in order, AP will
  cut check and send to vendor.

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Processing INVOICES

• Follow the same basic AP CAR processing steps for
  almost all types of invoices, including
• Invoices from vendors
• Check requests
• Travel Expense Reports
• Petty Cash replenishments

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Before Creating a New Vendor Record Verify
Non-Duplication

• Make sure Vendor does not already exist in system
  under a different name, or payment type (i.e. P
  vs. E ID Prefixes)
• Search using
• different spellings,
• various payment
• types, etc.

63
Click Cancel when the vendor you are searching
for doesnt appear during your search.
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To Create a New Vendor Record

• You will be asked if you wish to create a new
  vendor record. Click OK. (Click Cancel if you
  are modifying a vendor record)

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Creating a New Vendor Recordin the VDC Module

• You will be automatically taken to the new
  paperless VDC (Vendor Data Collection) system
  located on the AIS Financial Systems Website (via
  FinSys Portal).
• You can also access the FinSys Portal directly at
  https//my.columbia.edu/
• Sign in with your UNI, click on FinSys tab,
• find the Accounts Payable section then
• Click on Vendor Create
• to enter VDC.

66
What is the VDC system?

• A web module that prompts you to enter pertinent
  vendor information (i.e. from new invoice),
  creating an AP CAR electronic vendor record that
  will be reviewed by Accounts Payable.
• Just like the old system, once the vendor record
  is released by AP, you will be able to complete
  processing the new invoice.
• VDC eliminates need to fax in new vendor
  paperwork, reducing AP turnaround time.

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How to Create a New Vendor Record 8 Easy Steps

• Log In to VDC (Vendor Data Collection)
• Answer Questions about Vendor
• Enter proper Vendor Tax ID
• Purchasing Verification
• Enter Basic Vendor Information
• Verify Basic Information or Edit
• Release Record for Approval
• Log Out of VDC / Return to AP CAR

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Who Approves Payments?

• Anyone in your dept. with appropriate DAF status
  such as
• Departmental Chair
• Departmental Administrator
• Business Manager
• Supplemental Approvals from upper management not
  necessarily within your dept. such as (especially
  for large or restricted expenses)
• Chair, Dean or Vice President

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Instructions for Approving Payments

• After logging into APCAR
• Make sure that you are in your In Box
• Go to the Payment Approval Waiting queue.
  Click the Total box
• Click on one item in the result window
• Click the Approve Invoice button

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Instructions for Approving Payments
2
1
3
4
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Instructions for Approving Payments Basic
Invoice

• Click the Basic Invoice notebook tab.
• Examine the basic invoice information (vendor
  name, amount, etc.).

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Instructions for Approving Payments History
Notebook Tab

• Examine the invoices processing history by
  clicking on the History notebook tab.

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Instructions for Approving Payments History
Notebook Tab

• Click on any line indicating that an unusual
  event occurred, then click the Review button.
  Further information about the event, if
  available, will be displayed.

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Instructions for Approving Payments History
Notebook Tab

• Read the text. In this example, it is the
  processors explanation for using the same
  invoice number twice to pay a vendor.

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Instructions for Approving Payments Account
Description
1
2

• Click on the account number, highlighting it.
• Click Account Distribution Description.

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Instructions for Approving PaymentsAccount
Description

• If the processor has entered a description of the
  expense, the text will be displayed.

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Instructions for Approving Payments

• After making sure that the item is valid, entered
  accurately, within compliance with University and
  Federal guidelines, etc., click Approve.

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Instructions for Approving Payments

• You will be posed the question, Do you wish to
  assign the Voucher Number to the invoice?
• If you click Yes, you must write the Accepted
  voucher number on the item, at least 1 inch from
  the edge of the paper
• If you click No, you electronically route the
  Accepted voucher number back to the processor.

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Role Responsibility of a Supplemental Approver

• When approving transactions, Individuals with
  Supplemental Approval authority are in all cases
  responsible to verify
• the business need for the exception
• the propriety of the exception in compliance with
  the Supplemental Approver and Travel Business
  expense policies.
• Individuals with Supplemental Approval authority
  are in all instances ultimately responsible for
  the approval decision.

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As with DAF approvalUnder no circumstances
may an individual approve (or Supplemental
approve) his or her own Expense Report or that of
a person to whom he or she reports
Supplemental Approval Reminder

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Circumstances that require Supplemental Approval

• Transportation/Travel
• First or business class travel by air (flights in
  excess of 5 hours or medical need).
• First or business class travel by rail/bus (not
  including Amtraks Acela train).
• Lodging exceeding the thresholds (350 per night
  domestic and 400 (US dollars) per night
  international) by no more than 50. (525
  domestic, 600 international)
• Appreciation given for lodging in a private
  residence.
• Short-term rental accomodations.
• Reimbursed travel extended beyond the minimum
  days required for business purposes.
• Required travel by an employees spouse,
  significant other and/or dependent (Note May be
  taxable)

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Circumstances that require Supplemental Approval

• Meals
• Meals exceeding the per meal thresholds (25
  breakfast, 35 lunch, 50 dinner) by no more than
  50. (37.50 B, 52.50 L, 75 D)
• Meals (fundraising, recruitment, speaking
  engagements) involving external parties exceeding
  the per person threshold of 100 (excluding tips
  and taxes) by no more than 50. (150 per person)
• Use of per diems on non-grant accounts.
• Meals that require attendance by an employees
  spouse, significant other, and/or dependent.
• Expenses for meals or entertainment conducted in
  private homes.

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Circumstances that require Supplemental Approval

• Entertainment
• Expenses for meals or entertainment conducted in
  private homes.
• Entertainment expenses to be reimbursed in excess
  of 1,000.
• Rental of clothing for an event.
• Entertainment expenses for employee events in
  excess of 500.

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Circumstances that require Supplemental Approval

• Gifts
• A business performance or de minimus gift to an
  employee exceeding the threshold of 100 by no
  more than 50. (150) Note Item is taxable
• A years of service/retirement gift to an employee
  exceeding the threshold of 400 by no more than
  50. (600) Note Item is taxable
• A gift to a non-employee exceeding the threshold
  of 600 by no more than 50. (900) Note Item is
  taxable

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Circumstances that require Supplemental Approval

• Other
• Purchases of emergency supplies, books, equipment
  in excess of 500.
• Issuance of a second travel advance before the
  first one has been reconciled.
• Reimbursements submitted more than 120 days after
  the date of the expense or after the end of the
  fiscal year (whichever is sooner). Please note
  that supporting documentation must include
  legitimate circumstances contributing to late
  submission in order to evaluate whether this is a
  taxable event.
• Missing receipt for expenses of 75 or more (25
  for meals), all lodging. Please note that
  supporting documentation must include missing
  receipt documentation to comply with IRS
  standards for reimbursement.

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To access an electronically approved vouchers
Accepted no.

• The processor (NOT the approver) goes to his or
  her Ready to Secure Voucher Number queue, then
  clicks on the queues Total box
• The Accepted items are displayed in the lower
  half of the screen
• The processor clicks on one item at a time,
  highlighting it
• He or she then clicks the Secure Voucher button
  in the lower left corner, and writes down the
  accepted voucher number on the invoice, at least
  an away from the edge of the paper.

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If you Reject...

• You will be asked to enter a reason for the
  rejection, which will then be attached to the
  item.
• The item will appear in the processors Payment
  Approval Rejected queue.
• The processor may resolve the reason for
  rejection and send the item back to your Payment
  ApprovalWaiting queue.

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If you Close...

• The item will remain in your Payment Approval
  Waiting queue

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Systems Info on the Finance Gateway