Check Requests are used to issue checks for direct payment to a person or vendor when purchase orders or requisitions are not required. The University also provides a procurement card program that allows authorized employees to make business-related purchases under $1,000. Please allow 5 business days to process a check request.
Complete Check Request instructions can be found by hovering your mouse over each field in the form.
To comply with IRS reporting regulations, ISU requires a form W-9 Request for Taxpayer Identification Number and Certification for all new vendors. The completed form can be faxed to (812) 237-8179 or attached to the check request.
The following are examples of expenditures that can be paid using a check request:
* These items are also eligible to be paid with a procurement card
The following expenditures are ineligible to be paid with a check request:
*These items are restricted expenditures that cannot be incurred with University funds.
The Office of the Controller requires supporting documentation to be attached to check requests. Examples of required documentation include vendor invoices and reimbursement receipts.
Attachments are no longer mailed with the check. It is important that the Vendor Invoice Number column is filled out in depth. The information in this column will be printed on the check. Because we no longer mail attachments, this area will be the only information the vendor receives. If a vendor invoice number is not provided, a description of the payment will suffice.
Send the completed and signed Check Request along with original detailed receipt(s) or invoice(s) to the appropriate person in the Office of the Controller. Send travel related check requests to the Travel Account Specialists, send grant related check requests to the Grant Account Specialist, and send all others to the Budget Coordinator. The documents will be imaged for audit purposes.
The Intramural Voucher, hereafter referred to as an IV is used to move expense from one account to another or to charge expense to another department for services rendered. The IV normally originates from the supplying department but can originate from either department. The IV is also used to make corrections, within the department, to move expense from an Index or Account Code to the appropriate Index or Account Code.
Complete Intramural Voucher instructions can be found by hovering your mouse over each field in the form.
A Budget Transfer Request, hereafter referred to as a BA, should be used to move budget to a different account within an index or to a different index. All account codes should maintain positive balances at all times. If at any time an account code drops into a negative status, a BA should be completed to move budget from a pool account code with a positive balance to the pool account code with the negative balance. If additional expenses should occur in the deficient account code during the remaining fiscal year, you will need to transfer sufficient funds to cover the anticipated expenses. It is the responsibility of the department to send a transfer as soon as possible to cover any shortages.
The approving signature or signatures required for a BA is determined by:
For this reason account codes have been categorized as follows:
Internal Transfers - Transfers within a supplies & expense category of the same index will require the signature of the Department Head.
Dean and Vice Presidential Transfer – Transfers from one expense category to another expense category within a department or transfers from one department to another department in an amount LESS than $100,000 must be signed by the Department Head and the Vice President. Additionally, transfers of salaries & wages expense, repair & maintenance expense, and capital expense require Department Head and Vice President signatures. The Dean's signature may also be needed, if directed.
Board Transfer - Transfers from one expense category to another expense category within a department or transfers from one department to another department in an amount GREATER than $100,000 must be signed by the Dean, if directed, the Vice President and approved by the Board of Trustees.
Complete Budget Transfer Request instructions can be found by hovering your mouse over each field in the form.
A FUND number is used to identify the type of account. Fund numbers begin with an alpha character followed by five numeric characters. ISU’s fund types are as follows:
Account Codes identify the type of merchandise or service being purchased.
Pool Account Codes are account codes that hold the budget for several other account codes associated with it. Transfers can be made to and from other pool account codes, but expenses cannot be incurred in pool accounts.
Pool Account Codes can never be used for Deposits, Requisitions, Intramural Vouchers, or Check Requests.
Examples of pool Account Codes are:
|60040 Admin. Salaries||70500 Travel||73300 Motor Vehicle|
|64000 Bi-Weekly Salaries||71500 Tel & Telegraph||77600 Repairs & Maint.|
|65000 Student Wages||72000 Printing||78300 Capital Equip.|
|70130 Personal & Cont. Service||72500 Other Services||81950 Budget Pool|
Budget appropriations are recorded in the above account codes and are distributed to the related account codes as expenses are incurred. For example:
Budget appropriations for total printing expenses are placed in 72000, the Total Printing pool account, but printing expenses are charged to the following:
The 72000- Total Printing pool account code will be automatically reduced at month end for the amount of expenses charged to 72025 and 72050. These automatic entries will be represented by a document number that begins with "BP".
Complete lists of Banner Finance account codes can be found in the following files:
To view the account codes, click on the file name above. To download the file to your computer, right click on the file name and click "Save Target As ..." (Internet Explorer).
Field codes are used to indicate the type of transaction that occurred. They are found on the Detail Transaction Activity screen (FGITRND), which shows transaction detail for budget, year-to-date activity, or commitments
Field codes found in the Commitments column:
Field codes found in the YTD Activity column:
Field codes found in the Adjusted Budget column:
The Accounts Payable department ensures that all disbursements are made in compliance with University policies and procedures as well as federal and state standards. This includes identifying potentially taxable transactions and reporting them to the appropriate government agency. The department approves and/or processes disbursements for purchase order invoices and University purchasing card transactions.
The following payment methods apply to the purchase of supplies, equipment and services:
Visit Purchasing & Central Receiving for complete purchasing policies and guidelines.
For payments for services, please review the 1099-MISC Guidelines for compliance with IRS regulations for payments to independent contractors.
Encumbrances are reservations of funds for the purchase of goods or services. The encumbrance is established and changed by the creation or change of requisitions or purchase orders.
Invoices for purchases initiated with a purchase order are entered into Banner by Accounts Payable. The ordering department approves or disapproves the invoices or credit memos electronically. An approved invoice or credit memo authorizes the issuance of payment to the vendor. A disapproved invoice or credit memo re-opens the document and Accounts Payable will make adjustments if needed and resubmit for approval. To determine if an invoice is a credit memo, view the invoice on the Invoice/Credit Memo Query (FAIINVE) screen in Banner to see if the "Credit Memo" box has been checked.
How can I change the index and/or account code on a Purchase Order?
If a change of index and/or account code is needed on a purchase order, email Robert Anthrop and provide the purchase order number and information that needs changed.
How do I find the balance of a purchase order?
To find the balance of a purchase order, use the Detail Encumbrance Activity (FGIENCD) screen in Banner.
How do I distinguish a credit memo from an invoice?
To determine if an invoice is a credit memo, view the invoice on the Invoice/Credit Memo Query (FAIINVE) screen in Banner to see if the "Credit Memo" box has been checked.
Who do I contact about closing or cancelling an open requisition or purchase order?
If invoicing has not occurred against the purchase order or requisition, it can be cancelled using the Purchase Order Change Request (FZAPOFU) screen in Banner. Refer to the instructions available on the Purchasing & Central Receiving website. If there has been invoicing activity against the purchase order, contact Accounts Payable to close the requisition or purchase order.
How do I increase a purchase order?
To increase a purchase order, a change order will need to be processed using the Purchase Order Change Request (FZAPOFU) screen in Banner. Refer to the instructions available on the Purchasing & Central Receiving website. A Budget Transfer cannot be used to adjust a purchase order.
For all other purchase order, change order, merchandise return, or requisition questions, please contact Purchasing & Central Receiving.
The Property Accounting guidelines have been established to assist University personnel in accounting for and preserving the institution’s property, plant, and equipment. Adhering to these guidelines is in the best interest of the University as it aids in ensuring the accuracy of our asset inventory valuation and depreciation expense for Financial Statement purposes and ensuring the proper levels of insurance coverage for the University’s assets.
Equipment is considered capital equipment if it meets all of the following characteristics:
Equipment with an acquisition value of less than $5,000 will not be capitalized but may still be tagged and
tracked for user and location information. Exception items considered non-capital equipment that are still
tagged include the following:
It is the combined responsibility of Property Accounting and departmental custodians to ensure the accountability for capital and non-capital (exception item) equipment when it becomes the property of Indiana State University. Property Accounting performs the following functions:
Departments have a responsibility to ensure the safeguarding of equipment and that accurate inventory records are maintained. It is recommended that each department identify a specific individual as the department property administrator who is responsible for completing Inventory Verifications and acts as the main point of contact between the department and Property Accounting. Departmental custodial responsibilities are as follows:
The disposal, sale, or donation of University-owned equipment or goods that are no longer of use to the custodian must be directed by the Director of Purchasing and Receiving who acts as the official "Disposal Agent" for the University. Purchasing and Receiving can be advised of unwanted property through the Surplus Pickup Request System
If a department is scheduled to receive an Inventory Verification report, it will be issued at the beginning of the fiscal year. The reports contain a listing of all capital and non-capital exception items for which the department maintains custodial responsibility to verify its existence and report necessary changes. The process for Inventory Verifications is as follows:
If a department fails to complete an Inventory Verification within the required time frame, the department Chairperson/Director will be notified and Property Accounting may schedule a physical inventory.
The Procurement Card (Procard) is a University credit card that delegates small-dollar purchasing power to individual employees. The Procard permits purchases to be made with minimum delay and minimum clerical labor, while also providing accountability. The Procard allows the cardholder to charge work-related expenses directly to the University. This policy describes the proper use of a University procurement card. The procedures established here also serve to protect the University from fraud and other misuse of its funds.
Procurement cards are jointly managed by the Office of the Controller and the Purchasing and Central Receiving Department. Purchasing and Central Receiving manages the issuance of Procards and the contract with the card provider, while the Office of the Controller maintains the recordkeeping responsibility. The procurement card application and instructions can be found here.
A complete list of cardholder responsibilities, including all rules and procedures, security measures to prevent fraud, and a list of restricted vendors and unauthorized purchases, can be found on the Purchasing and Central Receiving web site.
The Procurement Card billing cycle is a monthly period from the 16th of one month to the 15th of the next month.
All Procard purchases will be charged to the default index and account code listed on your original Procard application. If you should need to change the default index and/or account code on your Procard, please e-mail Barbara Tschida or Donna Scarbrough with the following information:
A sticker can be found on the Procard that lists an 800 number, which can be called to activate the card. You will need to provide some personal information during the call. The card must be activated before purchases can be made.
If you are deactivating your Procard, follow these procedures:
The above procedures should be followed whether you transferring, terminating, or you simply no longer need the card.
Procedures for a lost or stolen procurement card can be found here.
It is the responsibility of the cardholder to maintain records of Procurement card purchases and to submit monthly expense reports in a timely manner. Documentation requirements and procurement card reconciliation procedures are detailed below.
Cardholders should always obtain an itemized vendor receipt or invoice for each transaction. If a cash register tape does not have descriptions, they should be written on the tape. If an itemized vendor receipt or invoice is missing, the cardholder should contact the vendor to obtain a copy. If the vendor cannot or will not issue a receipt or invoice, the cardholder should contact the Procard Auditor to complete a missing receipt/invoice report and get all appropriate signatures. If a cardholder consistently has a problem obtaining all original itemized receipts or invoices, their cardholder privileges will be reviewed and possibly revoked.
Sales Tax: Indiana State University is exempt from sales tax. Indiana state sales tax charges should not be accepted on Procard purchases by the cardholder. The University’s tax exemption number is on the face of the Procard. You, as the cardholder, need to be sure that the vendor does not charge sales tax. The University is NOT exempt from all types of taxes. We are only exempt from sales tax.
Procurement cardholders are responsible for completing a monthly expense report and submitting that report to the Procurement Card Auditor within 30 days of the end of the billing cycle (the 15th of each month).
Registration fees for an off-campus conference can be paid using the Procard. A majority of all registration fees are below the $1000 credit limit. If the expense is greater than your credit limit, you will need to pay via check request or personal credit card. All University travel must be approved prior to payment of registration fees with the Procard.
Procedures to follow when paying registration fees with your procurement card:
The following are purchases are not allowed on the University procurement card
This is not an all-exclusive list. For questionable items, please contact the procurement card auditor. For a full list of restricted vendors and purchases, consult the Complete Guide to Your Procurement Card
All procurement card transactions will be audited on a monthly basis. The Internal Auditor and State Board of Accounts will select a number of cardholders to audit for appropriateness of transactions and adherence to recordkeeping procedures. Procurement Card auditing procedures are established to verify that the Procurement Card is being used appropriately by the cardholder, that the cardholder and the department are maintaining the records, and that sales tax is not being charged. Procurement Card violations are described below:
The following non-compliant situations may result in cancellation of the cardholder’s card:
Cardholders may be subject to disciplinary action, including termination, for the following non-compliant situations:
If the policy is violated, the cardholder will be notified and given one week to correct the violation. If not corrected by the deadline, the cardholder will be notified for the second time and given one week to correct the violation. The supervisor will be copied on the second notification.
At the end of the second notification, if the violation has not been corrected, the cardholder’s procurement card limits will be reduced to zero, and they will not be able to make purchases with the card. Once the violation has been corrected and approved by the procurement card auditor, the cardholder's limits will be raised back to the defaulted amounts, and the restriction will be lifted.
Smart Data Generation 2 (SDG2) is the online tool provided by JPMorgan Chase for management of procurement card accounts. SDG2 gives cardholders access to:
All cardholders are required to access this site on a weekly basis to make the necessary transaction updates.
Please review the Cardholder Quick Reference Guide for SDG2 for training information before accessing the site for the first time.
If you have technical problems with the SDG2 site, please contact Barbara Tschida