The Accounting Office

The Accounting Office is the custodian of the College's non-tax levy funds (including trust and gifts) and several other College entities. The Office spends the majority of its time performing tasks related to the College's non-tax levy funds which include the Trust, Gift and Scholarship Fund, the Campus Schools, the Child Care Center, the College Association, the Auxiliary Enterprise Board (AEB) and the Income Fund Reimbursable (IFR) Fund. As the custodian of these funds, the Accounting Office is responsible for properly recording and disbursing monies, upholding restrictions of the funds, preparation of financial statements and assuring that guidelines set forth by the University's Board of Trustees have been implemented.

A Department or Office can establish a non-tax levy account with the Accounting Office in order to deposit and expend funds for College purposes. The signatories of the account can request a schedule of the transactions in the account at any time from the Accounting Office. All check requests for non-tax levy expenditures are submitted to the Accounting Office for review and processing. Any questions relating to administrative procedures, account purposes or requests for reports can be directed to the Accounting Office at (212)772-4364.

• Submission of Check Requests for Departments
• Submission of Check Requests for College Associations
• Submission of Check Requests for Auxiliary Enterprise Board
• Submission of Requests for New Non Tax Levy Project/Account
• Procedures for Depositing Funds
• Travel

SUBMISSION OF CHECK REQUESTS FOR DEPARTMENTS

The Accounting Department has the responsibility to produce checks in the name of the College for all of the Non-Tax Levy Accounts. These funds must be used in accordance with the restrictions or purposes of the accounts.

Please follow the procedures listed below when submitting check requests:

1. SUBMISSIONS

• Deadlines
  Check Request Forms* must be submitted to the Accounting Department by Wednesday, 12:00 p.m. The Bursar’s Office, FAPC and Campus Schools have a deadline of Tuesday, 4:00 p.m. These checks will be available for distribution on Friday. Check Request Forms* are available in the Accounting Department, Room 1601.
• Authorized Signatory
  All Non-Tax Levy accounts must have at lease two signatories. The Chairperson must be included as one of the signatories. Authorized signatories must approve and sign the Check Request Forms*. The Accounting Department must be notified when a Chairperson leaves or when a change needs to be made to update our records of the signatories. Authorized Signatory Form

2. SUPPORTING DOCUMENTS

Documents to support the Check Request Forms* differ based on the kind of expense:

• Reimbursements
  Check Requests must be supported by original paid itemized receipts and packing slips. Any items/services bought through the Internet must be supported by an invoice (e-invoice or e-mail indicating the invoice number, items bought, total amount, payment details) and packing slips. All expenses are exempt from New York State Sales Tax and or Hotel Room Occupancy Taxes. The Accounting Office will not reimburse for any taxes or tips paid. NYS Sales Tax Exempt Form and NYS Occupancy Tax Exempt Form and NYS Sales Tax Exempt Letter.
• Payments to Vendors
  Check Requests must be supported by original invoices and packing slips. Attach copies of the signed contracts. Payments to an institution providing seminars or training must be supported by completed applications forms and brochure indicating the date and cost of the seminar/training or conference.
• Payment for Services Rendered (Independent Contractor)
  All requests must be supported by a completed Independent Contractor Agreement (ICA) and a legible copy of a Social Security Card for individuals for any payment more than $1,000. A copy of the authorization letter from USCIS (United States Citizenship and Immigrations Services) must be submitted for any Social Security Card bearing the note “Valid for work only with USCIS authorization”. A copy of the Permanent Resident Card (green card) or US passport supersedes the USCIS authorization requirements. Independent Contractor Agreement
  
  If a Social Security Card is not available, we can accept any document issued by the government showing the Social Security number. We cannot accept paychecks, W-2’s, 1099’s or income tax returns.
  
  No payment can be issued to any Hunter employee for services rendered during their regular work schedules. Amount of the contract is calculated based on the terms of the contract and not on the terms of payments. One ICA should be issued per fiscal year for those consultants who are working/paid on a monthly basis.
  
  This ICA must also be used between Hunter College and any company that is providing services to the college.
  
  Signing authority.
• Honorarium
  Honorarium for Resident Aliens or US Citizens: the documents listed above must be submitted but you can continue using the “Service Rendered Form” in lieu of ICA. Department heads can sign this agreement. For any honorarium amounting to $20,000 and above please procure the approval of the Provost for academic departments or Dean of Students for student services departments.
  
  Honorarium for Non-Resident Aliens: you must adhere to the memo from the Cash Management and Accounts Payable departments dated November 17, 2003 for Paying Honoraria for a Non-Resident Alien. (see Non-Resident Alien Honoraria Payments memo)
• Cash Advance
  Check Requests must be supported by a letter signed by the signatory of the account explaining the department’s need for the cash advance. All cash advances must be cleared within 15 days after the event by submitting original invoices and copy of the Bursar’s deposit receipt for any unexpended monies. All invoices must be dated on or before the event but not earlier than the pick-up date of the check. No advances will be released after the date of the event. Only two outstanding advances will be allowed at one time.
• Refunds
  A copy of validated Bursar’s Deposit Receipt verifying actual payment must support any refunds. Refunds must be drawn from the account where the original deposit was made.
• Travel
  State Travel Policies and Guidelines must be followed. Please check the New York State Traveler’s Guide website (http://www.osc.state.ny.us/agencies/travel/guide.htm)
  
  All non-local travel must be approved and signed by the Department Head.
  
  Travel reimbursement must be submitted after the travel date and supported by original invoices, boarding pass (for airline) and/or ticket stub. If the ticket was purchased through the internet, in lieu of original invoice, please provide us with an e-invoice. Indicate the to/from and purpose for any common carrier, bus or taxi fare.

3. EXPEDITED CHECK REQUEST (HAND CHECK)

Expedited Check Requests are reserved for EMERGENCES OR UNANTICIPATED SITUATIONS and should only be requested in those cases. Expedited Check Requests should be submitted with a memo explaining the reason for the request. There is no guarantee that the request will be approved. If approved, the check will be issued upon availability of the accounting system.

4. CHECK ISSUANCE

Checks will be available for pick up on each Friday after 12:00 noon. To confirm the availability of the checks you may call the Cash Management Department at 212-650-3694.

5. OTHER ITEMS

Check Requests for expenses incurred more than one year ago must be accompanied by a letter explaining reason for the delay. If deemed necessary, we may ask for additional explanation of expenses for audit purposes.

Consolidate all expenses on one Check Request if it is payable to one payee and funds are drawn from the same account. Multiple payees from the same account can be paid from one Check Request with proper documentation. Please feel free to contact the Accounting Department at 212-772-4364 if you have any questions or need further explanation on any of these procedures.

SUBMISSION OF CHECK REQUESTS FOR COLLEGE ASSOCIATIONS

This is an informational package to provide general guidelines for the submission of Check Request Forms*. Check Requests must be completed with the necessary documentation (see Supporting Documents) and routed to all of the necessary approvals (see Authorized Signatory).

The College Association Manager reviews all Check Requests and verifies that the expenditures are budgeted and that the proper backup and receipts are attached prior to them being forwarded to the Accounting Department. All check requests must be initialed by the College Association Manager. The Accounting Department conducts a final review to insure all requests are correct and complete prior to generating payments.

Check Request Forms* are available online and in the Accounting Department, Room 1601E. Please follow the procedures listed below when submitting check requests:

1. SUBMISSIONS

• Deadlines
  Check Request Forms* must be submitted to the Accounting Department by Tuesday, 4:30 p.m. in order to generate checks for the Friday distribution. Check Request Forms are available in the Accounting Department, Room 1601E.
• Authorized Signatory
  Signatories which can authorize expenditures vary depending on the type of account:
  • Student Government: Check requests must be signed by two Undergraduate Student Government (USG) signatories or two Graduate Student Association (GSA) signatories
  • Student Clubs: Check requests must be signed by the President or Treasurer of the club and one signatory from USG or GSA
  • Earmarks: Check requests must be signed by one signatory of the Account and the Vice President for Student Affairs
  • Media board: Check requests must be signed by three signatories: the Chair of the Media Board, one signatory from publications, and one signatory from the College Association.
  A Signatory on an account is NOT allowed to sign a voucher payable to himself or herself. Authorized Signatory Form

2. SUPPORTING DOCUMENTS

Documents to support the Check Request Forms* differ based on the kind of expense:

• Reimbursements
  Check Requests must be supported by original paid itemized receipts and packing slips. Any items/services bought through the Internet must be supported by an invoice (e-invoice or e-mail indicating the invoice number, items bought, total amount, payment details) and packing slips. All expenses are exempt from New York State Sales Tax and or Hotel Room Occupancy Taxes. The Accounting Office will not reimburse for any taxes or tips paid. NYS Sales Tax Exempt Form and NYS Occupancy Tax Exempt Form and NYS Sales Tax Exempt Letter.
• Payment for Events
  If payments need to be made pertaining to an event, an original itemized receipt and flyer stamped by the respective government organizations must be attached In addition, approval by the Associate Dean of Students is also necessary.
• Payments to the Credit Card Companies
  Original receipt and original credit card statement showing charge for the purchase must be attached to the Check Request. The credit card account number should be written on the request and the check will be mailed to the company.

3. PAYMENTS TO VENDORS

Check Requests must be supported by original invoices and packing slips. Attach copies of the signed contracts. Payments to an institution providing seminars or training must be supported by completed applications forms and brochure indicating the date and cost of the seminar/training or conference. Purchase Orders are required for invoices of $250 and over.

http://studentweb.hunter.cuny.edu/clubs/HCCA/budgets.htm#purreq

4. PAYMENT FOR SERVICES RENDERED

Contracts entered into for services rendered shall not be enforceable until an authorized person from the College Association has signed the contract prior to the event. Contracts must be filled out and signed between the individual rendering the services and the authorized signatory of the organization hiring him or her. An Original Contract, copy of the social security card, and stamped flyer must be attached to the payment request. The social security number must be written on the Check Request. Payment will be issued and mailed after the event.

Procedures for paying a foreign speaker (when social security card is not available)

Only holders of B-1 and B-2 tourist visas may receive payments provided they meet the following criteria:

1. They must submit requirements above plus a copy of their passport and type of Visa
2. The usual academic activity lasts no more than nine days at any single institution
3. The payment offered by the institution must be for services conducted for the benefit of the institution
4. The non-resident alien may accept such payment only if he or she has not accepted such payment from more than five institutions during the previous six months.
5. The payment request must be accompanied by a statement signed by both the payee and the authorized signatory of the account stating the following:
• the number of days the activity lasted at the college,
• that the college has benefited from the service performed
• that the individual has not accepted such payment or reimbursement of expenses from more than five institutions during the previous months.

5. ADVANCES

If funds are required to be spent on budgeted items an advance can be obtained. The maximum amount for an advance without an invoice is $500. One advance is allowed per person. Two advances are allowed per club and five advances are allowed for the Government or Earmark accounts. All advances must be picked up by the individual requesting the advance. The social security number of the requester has to be on the Check Request. The procedure for reconciling the advance is the same as the procedure for reimbursements. (See Reimbursements).

Funds from the advance cannot be used for payment to a vendor if the amount exceeds $250. Any expenses that exceed that amount ($250) must follow the Purchasing Guidelines.

• Procedures for Advances other than Travel
• An advance form needs to be completed Other Than Travel Form.
• A Power of Attorney Form needs to be completed if the individual is not a student but an employee of Hunter College.
• A stamped flyer of the event must also be attached to the Check Request
• A pro forma invoice from the vendor, if request payable to vendor
• Procedure for Travel Advances
  In addition to the above documents, a list of participating students with the last four digits of their security numbers must be submitted. Travel Advance Request Form.

6. OTHER ITEMS

All Check Requests must indicate from what line of the budget payment must be made. If there is a budget modification or line transfer, supporting documents should be attached to the Check Request.

Please feel free to contact the Accounting Department at 212-772-4364 if you have any questions or need further explanation on any of the procedures.

SUBMISSION OF CHECK REQUESTS FOR THE AUXILIARY ENTERPRISE BOARD

This is an informational package to provide general guidelines for the submission of Check Requests. Check Requests must be completed with the necessary documentation (see Item 2 below) and routed to all of the necessary approvals (see Authorized Signatory).

The College Association Manager reviews all Check Requests and verifies that the expenditures are budgeted and that the proper backup and receipts are attached prior to them being forwarded to the Accounting Department. All check requests must be initialed by the College Association Manager. The Accounting Department conducts a final review to insure all requests are correct and complete prior to generating payments. Check Request Forms* are available in the Accounting Department, Room 1601E.

Please follow the procedures listed below when submitting check requests:

1. SUBMISSIONS

• Deadlines
  Check Request Forms* must be submitted to the Accounting Department by Tuesday, 4:30 p.m. in order to generate checks for the Friday distribution. Check Request Forms are available in the Accounting Department, Room 1601E.
• Authorized Signatory
  All Check Requests must be signed by an official from the sponsored Group and the Vice President of Finance and Administration or his designees. Authorized Signatory Form

2. SUPPORTING DOCUMENTS

Documents to support the Check Request Forms* differ based on the kind of expense:

• Reimbursements
  Check Requests must be supported by original paid itemized receipts and packing slips. Any items/services bought through the Internet must be supported by an invoice (e-invoice or e-mail indicating the invoice number, items bought, total amount, payment details) and packing slips. All expenses are exempt from New York State Sales Tax and or Hotel Room Occupancy Taxes. The Accounting Office will not reimburse for any taxes or tips paid. NYS Sales Tax Exempt Form and NYS Occupancy Tax Exempt Form and NYS Sales Tax Exempt Letter.
• Payments for Events
  If payments need to be made pertaining to an event, an original itemized receipt and flyer stamped by the respective government organizations must be attached In addition, approval by the Associate Dean of Students is also necessary.
• Payments to the Credit Card Companies
  Original receipt and original credit card statement showing charge for the purchase must be attached to the Check Request. The credit card account number should be written on the request and the check will be mailed to the company.

3. PAYMENTS TO VENDORS

Check Requests must be supported by original invoices and packing slips. Attach copies of the signed contracts. Payments to an institution providing seminars or training must be supported by completed applications forms and brochure indicating the date and cost of the seminar/training or conference. Purchase Orders are required for invoices of $250 and over.

http://studentweb.hunter.cuny.edu/clubs/HCCA/budgets.htm#purreq

4. PAYMENT FOR SERVICES RENDERED

Contracts entered into for services rendered shall not be enforceable until an authorized person from the College Association has signed the contract prior to the event. Contracts must be filled out and signed between the individual rendering the services and the authorized signatory of the organization hiring him or her. An Original Contract, copy of the social security card, and stamped flyer must be attached to the payment request. The social security number must be written on the Check Request. Payment will be issued and mailed after the event.

Foreign Speaker (when social security card is not available)

Only holders of B-1 and B-2 tourist visas may receive payments provided they meet the following criteria:

1. They must submit requirements above plus a copy of their passport and type of Visa
2. The usual academic activity lasts no more than nine days at any single institution
3. The payment offered by the institution must be for services conducted for the benefit of the institution
4. non-resident alien may accept such payment only if he or she has not accepted such payment from more than five institutions during the previous six months.
5. The payment request must be accompanied by a statement signed by both the payee and the authorized signatory of the account stating the following:
• the number of days the activity lasted at the college,
• that the college has benefited from the service performed
• that the individual has not accepted such payment or reimbursement of expenses from more than five institutions during the previous months.

5. ADVANCES

If funds are required to be spent on budgeted items an advance can be obtained. The maximum amount for an advance without an invoice is $500. One advance is allowed per person. Two advances are allowed per club. All advances must be picked up by the individual requesting the advance. The social security number of the requester has to be on the Check Request. The procedure for reconciling the advance is the same as the procedure for reimbursements.(See Reimbursements).

Funds from the advance cannot be used for payment to a vendor if the amount exceeds $250. Any expenses that exceed that amount ($250) must follow the Purchasing Guidelines.

• Procedures for Advances other than Travel
• An advance form needs to be completed Other Than Travel Form
• A Power of Attorney needs to be completed if the individual is not a student, but an employee of Hunter College Power of Attorney Form
• A stamped flyer of the event must also be attached to the Check Request
• A pro forma invoice from the vendor, if request payable to vendor
• Procedures for Travel Advances
  In addition to the above documents, a list of participating students with the last four digits of their security numbers must be submitted. Travel Advance Request Form

6. OTHER ITEMS

All Check Requests must indicate from what line of the budget payment must be made. If there is a budget modification or line transfer, supporting documents should be attached to the Check Request.

* Contact the Accounting Department (212)772-4364 to obtain these forms. Click here for a sample.

Please feel free to contact the Accounting Department at 212-772-4364 if you have any questions or need further explanation on any of the procedures.

PROCEDURES FOR DEPOSITING FUNDS

All funds MUST be deposited through the Bursar's Office at Hunter College.  The "Bursar's Office Receipt" must be completed.  It can be obtained in the Bursar's Office, Room N238.

All deposits must include the following:

1. Bank Account Code
2. Account Number
3. Description of Deposit

1. Bank Account Code

On the bottom of the Bursar's Office Receipt the bank account code should be indicated based on the type of account as follows:

2.  Account Number

All deposits should have proper income codes. The following codes should be used depending on the source of the deposit, followed by the account number, assigned by the Business Office when an account is established:

A memo is sent by the Accounting Department to the Authorized Signatory on the account indicating the account name, account number, and type of account.  Instructions for coding deposits and disbursements are indicated on the above memo. 

3.  Description of Deposit

A proper description of the deposit should be stated on the Bursar's Office Receipt.  For donations, please indicate the donor/estate name, the amount, copies of the donor's will or letter indicating the gift's restrictions and include any documentation that would help determine the setup and administration of the donation.

TRAVEL

1. Out of Town Travel

All out of town travel requires prior approval. The Travel Authorization Request form must be completed and approved by the Provost or the Department Head prior to the trip, and must be submitted with supporting documentation. Please check the New York State Traveler's Guide website http://www.osc.state.ny.us/agencies/travel.htm

2. Employee Travel Reimbursement

Non-Tax Levy Funds can be used to reimburse employees for travel expenses related to attending (or participating in) a conference, seminar or any professional development program as follows:

All travel related costs (coach air fare, Amtrak, taxi fares) are reimbursed for the full amount (receipts are required).

Hotel costs are reimbursed up to the full amount including taxes (taxes are exempt for New York State) for the conference or seminar hotel (receipts are required). If the employee is on college business or college related travel, then they will only be reimbursed for their hotel stay based on the Federal General Services Administration (GSA) guidelines for a particular city.

Meals are reimbursed based on the Federal GSA allowance for a particular city (no receipts are required).

3. Non-Employee Travel Reimbursement

Non-Tax Levy Funds can be used to reimburse non-employees (e.g. candidates for positions) for travel related expenses for their trip to Hunter College as follows:

• All travel related costs (coach air fare, Amtrak, taxi fares) are reimbursed for the full amount (receipts are required).
• Hotel expenses are reimbursed up to the Federal GSA allowance including taxes (receipts are required). The allowance for a hotel stay in New York varies depending on the time of year.
• Meals are reimbursed based on the Federal GSA allowance for a particular city (no receipts are required).

4. Processing

A Travel Voucher must be completed and submitted to the Accounting Department with the following attachments:

• All original receipts for transportation, hotel and miscellaneous expenses, as well as an original copy of the conference or seminar brochure showing dates and itinerary.
• An approved Travel Authorization Request form.

5. Local Travel

Travel date, reason for trip and original receipt must be submitted.

6. Travel Advances

A travel advance may be provided to an employee who is in travel status for at least one day. The amount advanced is equal to the number of days of travel times the allowable per diem rate in effect for the destination. The maximum advance to any employee is $400.00. A Travel Advance Completion Agreement must be submitted and approved.

7. Exceptions to Policy

There may be situations or activities that are exceptions to policy. Development and funding activities may require spending above the Federal GSA allowances. The Divisional Vice President must approve all requests for reimbursements above the Federal GSA amounts.

Please feel free to contact the Accounting Department at 212-772-4364 if you have any questions or need further explanation on any of these procedures.