Accounts Payable Lists

• Banner Invoice Standards 
• Expenditure Guidelines
• Frequently Used Direct Pay Commodity/Account Codes 

Invoice Standards 

Invoice Date: The date listed on the vendor’s invoice or the request date of the direct pay invoice.

Transaction Date: The current date.

Payment Due Date:  Three to ten days after the Transaction Date, based on how long it takes you to get backup to Accounts Payable.

Vendor Invoice Number:  The number listed on the vendor’s invoice, if none provided the number assigned by the dept. using the following formula:

       a) The first 3 characters of the invoice number should be the payee’s initials.

               1. For individuals, this includes the first initial of the first name, the first initial of the middle name and the first initial of

                   the last name. If a middle initial is not available, this character should be excluded.

                       i. Example: John Little Smith should appear as JLS.

               2. For corporations, this includes the first three letters of the company’s name.

                       i. Example: Dell Corporation should appear as DEL.

               3. The next (6) characters will be the date of the transaction (MMDDYY).

                       i. Example: March 1, 2008 will appear as 030108

Banner Invoice Number:  The Banner assigned invoice # starting with an “I”.

  EXPENDITURE GUIDELINES





   

                                                 FUNDING SOURCE _                             

                                   State Funds                       Aux & Local Funds    _ 

EXPENDITURE DESCRIPTION            E & G   DSRT            TrueAux     Con** SG       Ath      Other 

Accessories/Decorative Items: 

    Desk accessories 

    (pen/clock set, etc.)           No       No             No       No       No       No       No 

    Clocks, pictures, globes,       

        potted plants, etc.         No       No             No       No       No       No       No 

    Logo supplies *                 No       No             No       Yes      Yes      Yes      Yes 

*Items that would otherwise be approved by the funding source. 

Food and Beverages Purchases: 

    Alcoholic Beverages *           No       No              No       No       No       No       No 

 * May only be purchased from Foundation funds. 

   Refreshments for Institutional 

        meetings and seminars       No       Yes*            Yes*    Yes      Yes      Yes      Yes 

   Refreshments for staff meetings  No       No*             No*     Yes      Yes      No       No

*Indicates that prior approval must be obtained and are either paid for from fees collected or are specifically authorized by a granting agency. 

Plaques/Awards for Satisfactory Service: 

    Retirement ($50 or less)        Yes      Yes             Yes      No*      Yes      Yes      No 

    Longevity - 5 year increments

        ($50 or less)               Yes      Yes             Yes      No*      Yes      Yes      No 

    Departmental Awards             No       No              No       No*      No       No       No

*It is not recommended to use Concession Funds for awards since these items may be paid from other State funding sources within the guidelines noted. However, where departmental recognition awards such as the Spirit Awards are presented to employees for “Service Beyond the Call of Duty” or for Exemplary Service to the University community, Concession Funds may be used in support of the recognition. 

Promotional Items (Logo Items) 

    Mugs, pens, bags, folders       No       No              No       Yes      Yes      No       Yes* 

    Tee-shirts / Clothing items     No       No*             No*      Yes      Yes      Yes      Yes* 

*Clothing items may be purchased by Aux and DSRT when fees are collected or where identification of employees as UNF staff is essential to the work being performed, or where a grant specifically authorizes the expense in the normal conduct of the grant. 

Public Relations and other Misc. Items: 

    Business Cards                  Yes      Yes             Yes      No       Yes      Yes      No 

    Congratulatory/Condolence 

    Telegrams                       No       No              No       Yes      No       No       No 

    Flower arrangements(cut flowers)No       No              No       Yes      No       No       No 

    Holiday greeting cards 

       (purchase/printing/postage)  No       No              No       Yes      No       No       No 

    Rental space for University Celebrations 

        Including seasonal holidays No       No              No       Yes      Yes      No       No 

    Invitations for Official 

    University functions            Yes      Yes             Yes      Yes      Yes      Yes      Yes  

Travel and Travel Related Expenses: 

   Travel cost for holiday 

        activities*                 No       No              No       No       No       No       No 

   Travel cost-community banquets*  No       No              No       No       Yes      No       No 

   Employee Candidates              Yes      Yes             Yes      No       Yes      Yes      No 

   Student candidate for an 

   academicprogram*                 No       No              No       No       No       No       No 

   Student Travel expenses          No       No              No       No       Yes*     Yes*     Yes* 

   Hotels & Lodging taxes-In status

        travel (including out-of-

            state sales tax)        Yes      Yes             Yes      No*      Yes      Yes      No 

   Car Rentals                      Yes      Yes             Yes      No*      Yes      Yes      Yes* 

   Employee Vehicle Mileage         Yes      Yes             Yes      No*      Yes      Yes      Yes* 

   Meals at the standard per 

            diem rates              Yes      Yes             Yes      No*      Yes      Yes      Yes* 

   Gratuities for meals in 

            travel status           No       No              No       No*      Yes*     Yes*     Yes* 

* For official business of the University, authorized travelers in Travel Status may be reimbursed in accordance with FS 112.061 from all funds except from Concession Funds. Student’s who are candidates for admission to the University are generally required to pay their own travel to and from the University. While student travel is not authorized from any University Fund except Student Government, where travel is authorized by SG, students may be reimbursed for travel expense.Travel items included in the “Other” column would relate to Study Abroad activities and other areas where travel may be appropriate for students. Students may from time to time represent the University in an official capacity and may be authorized for those business activities. Travel expenses to and from Receptions, Celebrations, Banquets, and Holiday events, while are deemed appropriate for morale and to honor cultural traditions, are generally not seen as business related expenses. 

RECRUITMENT SEARCH/SCREENING ACTIVITIES 

     For Non-travel Status activities: 

        Advertising,printing,postageYes      Yes             Yes      Yes      Yes      Yes      Yes 

        Meals for committee members No       Yes*            No       Yes      Yes      Yes      Yes* 

     Entertaining Visitors: 

        Meals-employment candidate  No*      No*             No*      Yes*     Yes*     Yes*     No 

        Meals-candidate’s spouse    No*      No*             No*      Yes      No*      No       No 

        Gratuities for Meals        No       No              No       Yes      Yes      Yes      No 

        Taxes on meals              No       No              No       Yes*     Yes*     No       No

* Meals are only reimbursed for individuals in approved travel status and only per diem allowances are provided. Certain entertainment expenses are appropriate for certain circumstances and if meals are allowable, taxes and gratuities may also be claimed. However, these expenses are allowable for Concession Funds and certain other funds were appropriate, but are generally limited to actual tax from the original charge plus15% gratuity. Itemized receipts are required. 

*Meals for DSRT committee meetings, should have a prior approval and be authorized by the grant. Candidates are generally allowed a per diem for meals as part of approved travel. 

However, meals provided by a University official in the course of the interview process may be paid from Concessions provided the meal is not included in the candidates travel reimbursement. Meals for Candidate Spouses may be paid from Concession Funds or from the Foundation. 

COMMENCEMENT

    Catering                        No       No              No       Yes*     Yes*     No      Yes* 

    Rental of space                 Yes      Yes             Yes*     Yes*     Yes*     Yes*    Yes* 

    Printing,supplies/related costs Yes      Yes             Yes*     Yes*     Yes*     Yes*    Yes* 

*Commencements are a vital part of the mission for the University. While catering may not be paid from State funds, Concession and Foundation Funds may be used to support this part of this activity. Space rental for conference rooms and other general expense such as printing and mailing associated with the commencement activities are allowable as noted. Individual lodging rooms may not be paid for overnight stays, unless it is for an authorized traveler from outside the general headquarters. The same criteria would apply for functions such as graduation and convocations that are also an integral part of the University environment. 

                                   E & G    DSRT              Aux     Con** SG       Ath      Other 

STAFF DEVELOPMENT

    Catering                        No       No*              No*      Yes      Yes      No*      Yes* 

    Rental of on-campus space       Yes      Yes              Yes      Yes      Yes      Yes      Yes 

    Travel costs                    Yes      Yes              Yes      No       Yes      Yes      Yes* 

* Catering for staff development may not be paid from E & G and generally not from Auxiliary or Sponsored Research Funds except where fees are collected or where specifically authorized by a grant in meeting the grant requirements. Rental of space for conference rooms is an allowable expense for all funds for this activity. Individual lodging rooms may not be paid for overnight stays, unless it is for an authorized traveler from outside the general headquarters. Travel expenses related for staff retreats may be allowed in accordance with FS 112.061, except from Concession Funds. 

STAFF RETREATS

    Catering                        No       No*              No*      Yes      Yes      No       Yes* 

    Rental of space                 Yes      Yes              Yes      Yes      Yes      Yes      Yes 

    Travel costs                    Yes      Yes              Yes      No       Yes      Yes      Yes*

 * Catering for staff development may not be paid from E & G and generally not from Auxiliary or Sponsored Research Funds except where fees are collected or where specifically authorized by a grant in meeting the grant requirements. Rental of space for conference rooms is an allowable expense for all funds for this activity. Individual lodging rooms may not be paid for overnight stays, unless it is for an authorized traveler from outside the general headquarters. Travel expenses related for staff retreats may be allowed in accordance with FS 112.061, except from Concession Funds. 

EQUIPMENT PURCHASED FOR OFFICIAL USE

    Refrigerators                   No*      No*              No*      No       Yes*    No*      No 

    Stoves, microwave/toaster ovens No*      No*              No*      No       Yes*    No*      No 

    Fans                            No*      No*              No*      No       Yes*    No*      No 

    Portable heaters                No*      No*              No*      No       Yes*    No*      No 

    Coffeemakers, servers           No*      No*              No*      No       Yes*    No*      No 

* If these items are purchased as a result of a course requirement for classroom activities as they may be required in some Biology classes, these items may be approved from State funds with the appropriate justification. Student Government should provide specific authorization from the SG Senate as documentation for these purchases in accordance with SG bylaws. 4 

** All items in the column heading “Con” designated for Concession Funds, must be documented by noting the nature of the event, character of the group, including lists of participants, and how the event benefits higher education and the mission of the University of North Florida. 

In many of the situations were No may indicate that certain items should not be purchased or approved from certain funding sources, there may be opportunities to cover these items from the University Foundation. In considering what items that should appropriately paid from either the Foundation or the Concession Funds, departmental staff should consider the appropriateness of the purchase and whether it can be purchased from a State funding source. Foundation and Concession funds are generally much more lenient in terms of the type of items that may be purchase compared to those of the State funding sources which are more restrictive. For example: where you know that you are needing catering or food purchase for an event, you should try to conserve Foundation and Concession Funds to use for those items because food purchase are generally not allowable from State funds. As another example, departments shouldn’t purchase general office supplies from a Concession Fund because those items can be purchased from State funds.

FREQUENTLY USED COMMODITY/ACCOUNT CODES