Welcome to

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UNLV
Controllers Office

University of Nevada Las Vegas
Accounts Payable Department

• Welcome to
• Accounts Payable Training for
• Vendor Payments and
• Non-Travel Reimbursements
• Presented by
• Maria Templanza, Stephanie Jiron,
• Richard Tunstill and Summer Mudd

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Contact Information
UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department

• CONTROLLER
• BRENT MORGAN
• Call 895-3517
• ACCOUNTS PAYABLE MANAGER
• YVETTE WALTON
• Call 895-1143

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Contact Information
UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department

• Vendor Team Phone [phone]
• Vendor Team Fax [phone]
• Mail Stop 1053
• Invoice Billing Address
• UNLV
• Account Payable
• Box 451053
• 4505 Maryland Parkway
• Las Vegas, NV 89154-1053
• Website Address - http//accountspayable.unlv.edu/

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Accounts Payable website is under construction
UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department
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Team Responsibilities
UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department

• Summer Mudd- Team Supervisor
• Independent Service Providers
• Training
• Cash with Orders
• Scheduled Auto-payments
• Maria Templanza
• Process employee student reimbursements
• Library
• Bookstore
• Host
• Approves on-line payment vouchers entered by
  various departments
• Stephanie Jiron
• Process payments against open purchase orders
  (vendor invoices)
• Construction and retention payments to
  contractors
• Scheduled Auto-payments
• Richard Tunstill
• Process all non-travel related payment vouchers
  to vendors
• Memberships/Dues/Subscriptions/Licenses
• Petty Cash Replenishment

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UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department
What Topics will we cover today?

• What document to use?
• Where do I get forms?
• Independent Service Providers
• Payment to Nonresident Alien Employees Students
• Payment Vouchers
• Host Policy Procedures
• Payment Option - Wire Transfers
• Payment Option - Foreign Bank Drafts
• Vendor Invoice Processing
• Applicable Tax Information
• Vendor Application W-9 Form
• Financial Data Warehouse
• Policies and Frequently Asked Questions
• Questions?????

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Which document do I use?
UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department

• To determine how to pay an item first determine
  who you are paying.
• To pay a vendor for goods to be received or
  future services, submit and requisition (RX) to
  Purchasing.
• To pay a vendor for goods or services already
  received submit the request on a payment voucher
  (PV).
• - This is considered an After-the-fact
  purchase. Follow instructions for
  after-the-fact purchases.
• To pay an individual (non-UNLV) affiliate for
  services, submit an Independent Service Provider
  (ISP) contract or Independent Contractor
  Agreement (ICA).
• Review the Payment Voucher slide for instruction
  on the types of items paid on Payment Vouchers.

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Where do I get forms?
UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department

• Forms are available on the
• Accounts Payable website and
• the Controllers website.
• http//accountspayable.unlv.edu/topics.htm
• http//controller.unlv.edu/forms.html

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UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department
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UNLV
Controllers Office

University of Nevada Las Vegas
Accounts Payable Department
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Payments to Individuals(ISPs ICAs)
UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department

• When bringing individuals to UNLV, first
  determine their classification.
• If you are doing business with an individual
  their payment will be on an Independent Service
  Provider Contract (ISP) or Independent Contractor
  Agreement (ICA).
• New contracts have been created and are available
  on the controllers website.
• You may still use the old pre-printed forms if
  available in your department.

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Reminders ISPs ICAsCONTACT YVETTE WALTONAT
895-1143
UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department

• If the Independent Service Provider has been
  employed with any of the NSHE agencies within the
  current calendar year (Jan. Dec.), do not
  proceed with using the ISP Form. Process payment
  on an employment document.
• The IRS says individuals are either an
  independent contractor (1099 self-employment
  income) or you are an employee (W-2 wages).
• The Accounts Payable Manager will make the
  determination whether an individual will be paid
  as an independent contractor or employee.
• For the most part, all guest speakers/lecturers
  are classified as independent contractors.
• Follow instructions on ISP/ICA contracts for
  information on how to negotiate and pay
  individuals.

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Nonresident AliensContact Debbie Honrath at
895- 1243
UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department

• Contact the Office of International Students and
  Scholars when bringing in any foreign nationals
  to assist with employment, visa and travel issues
  as well as immigration advising and related
  documents. http//studentlife.unlv.edu/internation
  al/
• It is important that the individual have the
  correct immigration status for the type of
  payment requested, or we may not legally be able
  to pay the individual under immigration law.
• Accounts Payable handles payments and
  reimbursements to nonresident alien candidates,
  volunteers, and independent contractors.
• Check in advance when bringing in a nonresident
  alien independent contractor or contracting with
  a foreign company who will be providing services
  in the U.S. The nonresident alien will need to
  complete additional forms in person when they
  arrive. Contact Debbie Honrath to setup any
  required meetings before the independent
  contractor leaves the U.S.

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UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department
PAYMENT VOUCHERS ARE USED FOR

• Employee/Student Reimbursements
• Hosting Reimbursements
• Prizes or Awards
• Memberships, Subscriptions Dues
• Petty Cash Replenishment
• Cell Phone Service
• After the Fact Payments
• Conference Payments (Travel Presentation)
• Guest Payments (Travel Presentation)
• Candidate Payments (Travel Presentation)
• Moving Allowances (Travel Presentation)
• Lodging Prepayments (Travel Presentation)
• All Vendor Invoices should be processed using an
  RX from Purchasing

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Payment Voucher (PVE) forms are available on-line
for download and numbers may be obtained by
contacting Yvette Walton, Accounts Payable
Manager for issuance of a blocks of numbers.-
Be sure to keep track of the numbers that have
been used. Duplicate numbers are not allowed.
UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department
Yvette Walton 895-1143
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UNLV
Controllers Office

University of Nevada Las Vegas
Accounts Payable Department
Employee Student Reimbursement

• Use a payment voucher to reimburse employees or
  students for UNLV business expenses.
• Follow receipts policy for all reimbursements.
• Include reason for reimbursement.
• Only original receipts are acceptable.

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UNLV
Controllers Office

University of Nevada Las Vegas
Accounts Payable Department

• Acceptable Receipts for all
• Types of Reimbursements

• Business Name and Address
• Itemization of Purchase
• Total Amount Paid
• Method of Payment
• Date of Purchase
• Original Receipts
• Receipts older than 365 days require approval
  from the President.
• http//accountspayable.unlv.edu/Topics/receipts.ht
  m

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UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department
Non-reimbursable Expenses

• Annual fees for personal charge or credit cards
• Vehicle cleaning
• Corporate credit card delinquency fees/finance
  charges/annual charges
• Loss/theft of personal property
• Parking fines or traffic fines
• Personal clothing or hygiene items
• Personal entertainment, including sports events
• Personal telephone calls
• Use of prepaid phone cards and other prepaid
  cards
• Gift Certificates for non-research participants

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Host Policy
UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department

• Hosting is a necessary business expense
  authorized by the Board of Regents and the NSHE.
• Hosting is subject to specific policies and
  procedures as documented in the Boards Handbook,
  Title 4, Chapter 17 and the NSHE Manual, Chapter
  5, Section 1.
• These documents provide strict guidelines
  regarding host expenses and as such, all UNLV
  Administrators and staff with responsibilities
  over host accounts are encouraged to read these
  documents to ensure an understanding of the
  authority and limitations provided.

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UNLV
Controllers Office

University of Nevada Las Vegas
Accounts Payable Department
Hosting Reminders

• All hosting payments need to have the approval of
  the hosting authority always the Dean/V.P. or
  higher unless delegated otherwise.
• Use the Host Explanation Form to easily
  communicate the 5 Ws (available on the
  controllers website).
• All hosting payments need to include the 5 Ws
• Who
• What
• When
• Where
• Why (Purpose)

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Host Sub-Object Codes
UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department

• UNLV Expense Object Codes
• To identify host expenditures by eligible
  classification, object code 25 has been created
  for all host account expenditures. Host
  object/sub-object codes can only be used with
  host accounts.
• The following sub-object codes are to be used to
  identify expenses as indicated
• 25 H1 Fundraising
• 25 H4 Student Life and Government
• 25 H5 Community Goodwill
• 25 H6 Employee Goodwill
• 25 H8 Table Purchase Not Donor Paid
• 25 H9 Table Purchase Donor Paid
• 25 HD Department Meetings
• 25 HG Grant Funded Hosting

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Host Categories
UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department

• H1 Fundraising
• Expenses associated with fund raising and
  maintaining relationships with potential or
  existing donors to UNLV. Event expenditures
  associated with existing and potential donors to
  UNLV for various fund raising and development
  activities such as athletic events,
  groundbreakings, etc. These expenditures include
  reasonable expenses for food, beverages, event
  tickets, hospitality suites, and small gifts
  (such as momentos).
• H4 Student Life and Government
• Expenditures in this category include food and
  beverage purchases for CSUN or GPSA meetings and
  other like events.
• The Student Life category is used for food,
  beverage and purchases for student life
  activities including, but not limited to, student
  banquets, appreciation dinners, award ceremonies,
  receptions, etc., when the hosted portion of
  these events is paid using campus accounts
  established for hosting. UNLV logo or LV logo
  giveaways (t-shirts, etc.) are marketing expenses
  and are not host expenses in accordance with
  Board policy.

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UNLV
Controllers Office

University of Nevada Las Vegas
Accounts Payable Department
Host Categories

• H5 Community Goodwill
• Hosting of this nature is when a UNLV employee or
  department hosts a person(s) or group not
  employed at UNLV to discuss university business
  and/or promote the university in a positive
  manner with local businesses members of local,
  state, national, and international governments
  representatives of other non-UNLV groups
  (accrediting bodies, granting agencies, other
  universities, etc.) and approved unpaid guests.
  
• These host expenditures should include food and
  beverage expenses and may include miscellaneous
  other expenditures, such as holiday cards,
  monthly local community meeting fees that include
  a meal supplies for general reception areas
  (coffee, soft drinks, individually bottled water,
  disposable paper and plastic ware, etc.). These
  expenditures do not include marketing expenses
  such as giveaways (t-shirts, pens, pencils, mugs,
  water bottles, pins, etc.).

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UNLV
Controllers Office

University of Nevada Las Vegas
Accounts Payable Department
Host Categories

• H6 Employee Goodwill
• Expenses related to employee recognition
  promoting goodwill such as flowers or for
  sympathy, illnesses and births expressions of
  congratulations for significant achievements.
  Hosting expenses are not permitted for
  recruitment activities, employee professional
  development, or participant funded events.
• H8 Table Purchase Not Donor Paid
• Annual amount limited to 30,000 for entire UNLV
  institution. Completed "Request to Purchase
  Tables" form must be submitted to the President's
  office for approval prior to making a commitment.
  The approved form must accompany the Payment
  Voucher. NSHE procedure guidelines must be
  followedsee Manual, Chapter 5, Section 1.7. No
  table purchases will be allowed for events hosted
  by other NSHE institutions or for events hosted
  by registered political action committees.

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UNLV
Controllers Office

University of Nevada Las Vegas
Accounts Payable Department
Host Categories

• H9 Table Purchase Donor Paid
• Table purchases where a private donor or
  corporation provides a donation specifically for
  the institution's purchase of a table or directly
  pays for the table are not subject to the annual
  30,000 limit. Completed "Request to Purchase
  Tables" form must be submitted to the President's
  office for approval prior to making a commitment.
  The approved form must accompany the Payment
  Voucher. Donor Paid Table purchases can be made
  for functions at or organized by other NSHE
  institutions.
• HD Department Meetings
• Expenses associated with events where the only
  participants are institutional employees if
• a) It is a special event, such as a retreat,
  retirement or annual recognition or award
  ceremony, or
• b) A business meeting or workshop, scheduled for
  a specific agenda that runs through normal meal
  or break times and whose schedule permits the
  efficient gathering of employees from different
  offices or units across the institution. A copy
  of the meeting agenda must be included with any
  request for disbursement.

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UNLV
Controllers Office

University of Nevada Las Vegas
Accounts Payable Department
Host Categories

• HG Grant Funded Hosting
• Host expenditures normally may not be charged to
  Grant accounts. However, OMB Circular A-21,
  paragraph J28 (Memberships, subscriptions and
  professional activity costs) Subparagraph C
  states that the costs of meals when the primary
  purpose is the dissemination of technical
  information, are allowable. Grant funded hosting
  needs approval from Sponsored Programs before we
  can process it.
• Resources
• Board of Regents Handbook, Title 4, Chapter 10
  (see Section 17)
• http//system.nevada.edu/Board-of-R/Handbook/Title
  -4/T4-CH10.DOC_cvt.htm
• NSHE Manual, Chapter 5 (see Section 1)
• http//system.nevada.edu/Board-of-R/Procedures/P-G
  chap5R.pdf
• Host accounts are no longer allowable for
  Student( H2) Candidate (H3) recruitment.

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UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department
Prizes and Awards

• Before granting a prize or award please be aware
  of the taxability consequences.
• Individual recipients should consult their tax
  professional to determine their tax liability.
• UNLV is not allowed to give tax advise.
• Before submitting to A/P needs to be reviewed
  by Annette Linders Phone 5-3695, Fax 5-1353.
• Submit completed W-9 for all non-employee/non-stud
  ent workers.

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UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department
Gift Certificates

• Because of the accountability issues associated
  with gift certificates (e.g., they can be cashed
  for their face value and there is no effective
  way to account for gift certificates purchased or
  how and to whom they are distributed), the
  present policy is that we may neither purchase
  nor be reimbursed for them.
• Gift certificates are allowable for research
  participants with approval from the Office of
  Research and Graduate Studies. This is the only
  exception allowed.

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Memberships, Dues and Licenses
UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department

• Process on a PV (not on RX).
• Institutional Memberships
• Held in the name of the University
• Can be paid using state funds (21XX)
• Is not permitted to be paid for using your pcard
• Requires VP or Dean approval
• Individual Memberships
• Held in the name of an individual
• Is not permitted to be paid using state funds
  (21XX)
• Requires Dean or Director approval
• Dues, Professional licenses or associations
• Dues assess a qualified individual by education,
  field, or interest
• License must be required in the employees work
  position
• Is not permitted to be paid using state funds
  (21XX)
• Requires Dean or Director approval

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Petty Cash
UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department

• Contact Jessica Chang in the Controllers Office
  at 895-0849 to set up a Petty Cash account.
  Funds are used for small dollar purchases of
  goods that cannot be purchased on a UNLV P-card.
  The preferred method is the UNLV P-card.
• To replenish the fund, the custodian must prepare
  the payment voucher (PV) and attach the original
  invoices/receipts and submit to Accounts Payable.
  
• The amount requested plus the cash remaining in
  the fund, should equal the authorized amount of
  the petty cash fund.
• Cannot be used for Host unless specified by the
  Controllers Office.

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UNLV
Controllers Office

University of Nevada Las Vegas
Accounts Payable Department
Petty Cash (cont.)
Proper format for the Petty Cash Payment Voucher
header is Vendor Code Petty Name
UNLV/Fund-ID/Petty Cash Address Line1 C/O
Custodian Address Line 2 M/S XXXX
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UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department
Telephone Service(Land Lines)

• Telephone service may be processed on a payment
  voucher or can be encumbered on a purchase order.
• All telephone service payments must be certified
  in the following manner with a signature I
  certify all calls to be paid on this invoice were
  for official UNLV business.
• All personal telephone calls are to be reimbursed
  to the Board of Regents via personal check
  accompanying the telephone bill that is being
  submitted for payment.
• Telephone bills must be coded to object code 30
  and sub-object code 86.
• Only current charges can be paid.

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UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department
Cell Phone Service

• The university is currently in negotiations to
  contract for a University wide cell phone
  carrier.
• Until the carrier is selected, Purchasing will
  not create new POs for cell phone service.
• Until a cell phone service provider is selected
  all cell phone service must be processed on a
  payment voucher.
• Telecommunications is organizing requisitions for
  new cell phone service.
• Contact telecommunications at 5-0978 for more
  information.

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UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department
Cell Phone Service (cont.)

• All cell phone service payments must be certified
  in the following manner with a signature I
  certify all calls to be paid on this invoice were
  for official UNLV business.
• All personal telephone calls are to be reimbursed
  to the Board of Regents via personal check
  accompanying the telephone bill that is being
  submitted for payment.
• Cell phones bills must be coded to object code 30
  and sub-object code 77.
• Only current charges can be paid.

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After-the Fact Purchases
UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department

• All goods or services from vendors should be
  requisitioned through the Purchasing Department
  with and RX.
• If a RX was not submitted before a purchase and a
  vendor invoice needs to be paid, it is considered
  an After-the-Fact purchase.
• After-the fact invoices are paid on a PV.
• Submit the PV to Accounts Payable with an
  explanation of why the purchase was not completed
  with an RX.
• The PV, and supporting documentation will be sent
  to Purchasing for an After-the-Fact approval.
• Once the purchase has been approved by Purchasing
  the approved PV will be keyed for payment by
  Accounts Payable.

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Payment Option - Wire Transfers
UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department

• Payment by wire transfer may be made, if required
  by terms and conditions of the contract for goods
  or services.
• Should be prepared on a Payment Voucher.
• Wiring instructions from vendor must be included.
• All foreign Vendors need to complete a
  W-8BEN to be added to our vendor list.

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Payment Option - Foreign Vendors(Foreign Drafts)
UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department

• Payment by Foreign Draft is available when a
  vendor cannot receive a check drawn in U.S.
  Dollars.
• All foreign Vendors need to complete a W-8BEN to
  be added to our vendor list.
• The vendors order form or invoice should specify
  the type of currency accepted. 
• Should also be prepared on a Payment Voucher.

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UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department
Reminders on Payment Vouchers

• We can not short pay invoices or pay prior
  balances due. We can only pay current charges.
• If the vendor does not show in the vendor
  database, send a W-9 and completed Vendor
  Application along with payment voucher.
• When there are two vendors to choose from in the
  database choose the M vendor.
• If only a F vendor shows do not put the vendor
  code on PV. Just put the TIN number.
• All new foreign vendors require a completed
  W-8BEN.

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UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department
ABOUT PURCHASE ORDERS

• Purchasing Department Documents
• RX (Requisition) used for purchases of goods or
  services of any amount.
• RXs are converted to purchase orders and vendors
  must invoice UNLV referencing the PO on the
  invoice.
• If Cash With Order is requested, obtain a
  vendor quote/invoice, attach to RX and send to
  Purchasing.
• Contact Purchasing Dept for quote limits, bid
  limits, contract and insurance requirements.
  Purchasing website at http//www.unlv.edu/depts/p
  urchasing/

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UNLV
Controllers Office

University of Nevada Las Vegas
Accounts Payable Department
Vendor Invoices

• Payments to companies for goods or services
  purchased by the University.
• Invoices are applied against encumbered POs.
• If no PO was created prior to the purchase, then
  the purchase becomes an after the fact purchase.
• After the fact purchases have to be processed on
  payment vouchers.

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UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department
Paying Vendor Invoices

• Vendor invoices should be mailed directly to the
  Account Payable Department.
• Make sure that your department name and PO number
  appears on the invoice.
• All Vendor invoices require departmental
  approval.
• In order to obtain approval when the invoice is
  received it will be forwarded to your department
  with the routing slip, via campus mail, fax or
  email requesting the account information and
  approval to pay.

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UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department
Accounts Payable Routing Slip

• TO ____________________________ FROM
  ________________________DEPT/MAIL SORT
  _______________ DATE _________________
• Vendor Team Ext. 51157 ? Travel Team Ext.
  51156 ? Accounts Payable Mail Sort 1053
• Please assist us in processing your payment
  document by providing the followingMissing
  information
• Authorizing Signature stamped or facsimile
  signatures are not accepted
• Account Number or new account due to
  insufficient funds in account listed
• Object or Sub-object code
• Original Invoice / Receipt / Back-up
  documentation for _______________
• Certification that expenses were for UNLV
  business
• Method of payment for ______________________
• Cash must be stated on receipt
• Credit Card credit card slip or copy of
  credit card bill
• Personal Check check number, dates, and
  bankSubmit the following documentation
• Completed Vendor Application (Substitute W9)
• Completed and approved Payment Voucher (PV).
  Please attach original invoice.
• Purchase Order number. If the purchase was made
  without the use of a purchase order, please
  prepare a PV with the attached invoice and
  include a detailed explanation stating why a PO
  was not used.
• Regarding your Purchase Order
• Notify Purchasing to increase encumbrance for
  ______________________
• Complete and sign below to authorize payment of
  attached invoices againstPO
  _____________________Amount to Pay
  _____________ From Line _______ Partial/Final
  ______Amount to Pay _____________ From Line
  _______ Partial/Final ______
• Authorizing Signature ___________________________
  ___________________

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UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department
Reminders on Paying Vendor Invoices

• When stamping/approving do not stamp on the
  remittance advise, as this is sent to the vendor
  in some cases.
• We can not short pay invoices or pay prior
  balances due. We can only play current charges.
• Be sure to indicate which line of the PO you want
  the invoice paid out of.
• Only indicate Final on POs that have no
  additional outstanding payments to be made.
• All new vendors require a vendor application and
  W-9 before orders can be places or payments
  processed.

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UNLV Procurement Card
UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department

• Pcard is a UNLV corporate credit card
  (MasterCard) issued to an employee (not a
  departmental card) and is used mainly for
  low-dollar purchases of goods, and limited
  services such as hosting, conference
  registrations, dues, individual memberships, and
  air fare.
• Pcard is now available for air fare purchases
  for all classes of travelers.
• Card eligibility for employees is determined by
  your Vice President, or Dean, or Director of
  Intercollegiate Athletics.
• Applications are available on the Purchasing
  Departments website http//www.unlv.edu/depts/pur
  chasing/ or by contacting Cathy Underwood at
• 774-2273, the Pcard coordinator for more
  information regarding applications and training.
  Cardholder must obtain all original
  receipts/invoices. Liaison will reconcile pcard
  purchases online each month. All documentation
  is kept in your department for seven years.

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Tax Information
UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department

• NSHE Employer Identification Number 88-6000024
• Sales Tax exemption letter available on the
  Accounts
• Payable web site
• 1099-MISC related questions should be directed to
  
• Yvette Walton, Accounts Payable Manager at
  895-1143
• Nonresident alien tax questions for employees,
  volunteers,
• students, scholars and independent contractors
  should be
• directed to Debbie Honrath, Controllers
  Office at 895-1243

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UNLV is exempt from sales tax and from
short term lease tax (only) from Purchases
made in the State of Nevada or from out-of-state
vendors shipping to Nevada. UNLVs Sales/Use
Tax Exemption Letter available on our website
UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department
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UNLV Completed W-9 Form Vendors will request if
UNLV is establishing a new account with them
Form is available on Accounts Payable website
UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department
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Financial Data Warehouse
UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department

• The Financial System group is responsible for the
  delivery and integration of the financial
  business functions of accounts payable, accounts
  receivable, budgeting, fixed assets, purchasing
  and employee travel for the Nevada System of
  Higher Education.
• It is user friendly, provides multiple sources of
  information and is a great research tool. It
  provides a number of reports available within the
  data warehouse.
• Several options provide drill-down features which
  will help the user to further research a problem
  or find information without the need to know or
  understand the complexities of the on-line
  financials system Advantage.
• Many of the reports have an option to download
  the information into an excel spreadsheet.
• All the information presented through this system
  is current as of the close of business the prior
  night.

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Financial Data Warehouse
UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department

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Financial Data Warehouse
UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department

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UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department
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UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department
Why does Accounts Payable have so many policies
and procedures that we must follow?

• NRS (Nevada Revised Statutes)
• http//www.leg.state.nv.us/NRS/
• NAC (Nevada Administrative Code)
• http//www.leg.state.nv.us/NAC/CHAPTERS.HTMl
• SAM (State Administrative Manual)
• http//budget.state.nv.us/SAM2002.htm
• IRS (Internal Revenue Service)
• Tax Code, Regulations, Revenue Rulings, Revenue
  Procedures, Case Law
• http//www.irs.ustreas.gov/
• USCIS (U.S. Citizenship and Immigration Services)
• Legal payments to nonresident aliens
• http//uscis.gov/graphics/
• BOARD OF REGENTS and CHANCELLORS MEMOS
• http//system.nevada.edu/Board-of-R/Handbook/ind
  ex.htm
• http//system.nevada.edu/Resources/Employees/Cha
  ncellor/index.htm
• Accounts Payable payments and documentation are
  audited by many entities not limited to the
  Legislative Counsel Bureau, NSHE Internal Audit
  Dept, Board of Regents, Internal Revenue Service,
  PWC CPA firm.

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Frequently Asked Questions
UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department

• What information do I need when I call Accounts
  Payable?
• How many days does it take to process a PV or
  vendor invoice?
• What billing address do I give the vendor?
• Why do we pay from vendor invoices and not
  statements?
• How long do you keep documents in Accounts
  Payable?

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Questions Comments
UNLV
Controllers Office
University of Nevada Las Vegas
Accounts Payable Department