Accounts Payable & Cash Management

• Purchase Requisition*
• Original invoice
• Original packing slip, delivery receipt, or service letter
• Receiving report*

• Purchase Requisition*
• Original Invoice
• Original packing slip, delivery receipt, or service letter
• Receiving report
• Vendor Price Quote

• Please refer to Purchasing and Contracts Guidelines since purchases above $500.00 require reasonableness of price

• Purchase Requisition*
• Original paid receipt or proof of payment
• Packing slip for goods, delivery receipt or service letter
• If goods were delivered to your home, a memo is required stating that the goods were bought on behalf of the college
• Receiving report*

• Purchase Requisition*
• New York State Standard Voucher
• Original paid receipt on proof of payment
• Receiving report*
• Packing slip for goods
• If goods were delivered to your home, a memo is required stating that the goods were bought on behalf of the college
• Please refer to Purchasing and Contracts Guidelines since purchases above $250.00 require reasonableness of price (vendor price quote)

• Purchase Requisition*
• Original invoice or completed membership or registration form
• One copy of documentation
• Receiving report*

• Purchase Requisition*
• New York State Standard Voucher
• Original invoice or completed membership or registration form
• Receiving report*
• One copy of documentation

• Purchase Requisition*
• Original invoice or completed membership or registration form
• One copy of documentation
• Receiving report*

• Original invoice or completed membership or registration form
• One copy of documentation
• Receiving report
• New York State Standard Voucher

• Requires a Purchase Order*

• Purchase Requisition*
• Original invoice
• Service Letter
• Receiving report*

• Purchase Requisition*
• New York State Standard Voucher
• Original invoice
• Service Letter
• Receiving report*

To ensure that the College is in compliance with Internal Revenue Service regulations regarding whether someone is an Employee or Independent Contractor, the following information (summarized from IRS regulations and New York State Procurement and Disbursement Guidelines – Bulletin No. G-90) can be used to determine employment status:

Employee :

An employee is generally subject to the business’ instructions about when, where, and how to work. All of the following are examples of types of instructions about how to do work:

• When and where to do the work (Is the individual required to sign in)
• What tools or equipment to use
• What workers to hire or to assist with the work
• Where to purchase supplies and services
• What work must be performed by a specified individual
• What order or sequence to follow

Additionally, if a worker provides services that are a key element or aspect of your regular business activity, it is more likely that you will have the right to direct and control his or her activities and in most cases be considered an employee.

Independent Contractors :

The general rule is that an individual is an independent contractor if you, the person for whom the services are performed, have the right to control or direct only the result of the work and not the means and methods of accomplishing the results. The individual agrees to do a specific piece of work for an agreed upon payment (either lump sum or progress payments); who has control of himself and his helpers as to when, within a reasonable time, he shall begin and finish the work; as to the method, means or procedure of accomplishing it; and who is not subject to discharge because he does the work as to method and detail in one way rather than another. Often he furnishes his own tools and supplies.

Those that meet the criteria of employee should be processed through the College Assistant (Hourly) Payroll or as teaching or non-teaching adjuncts if being paid by tax-levy funds. If being paid through non tax-levy funds it is to be processed on the Grant Payroll.

If you have any questions please contact Accounts Payable.

• Purchase Requisition*
• New York State Standard Voucher
• Original invoice with a description of service, dates of service, hours per day and hourly rate
• Honoraria/Independent Contractor Service Claim Form
• Original Contract/Agreement or copy
• Copy of Social Security Card
• One copy of documentation

• Same as for $250.00 and under

A New York State Departmental Petty Cash Fund may be established to make small emergency supplies/service, postage and gasoline expenditures, and for the advance or reimbursement of local travel incurred on behalf of the college. Note that Imprest Fund checks paid directly to the vendor are the preferred method of payment. Additionally, please remember all purchases are exempt from the payment of sales tax based on the college being a New York Sate governmental entity. Therefore, vendors must be presented with a New York State Exemption Certificate - AC946 at the time of purchase. Sales tax paid will not be reimbursed under any circumstances.

The Petty Cash Fund cannot be used for the following expenses:

• Food and beverages (allowed only for student recruitment purposes with justification);
• Flowers or other decorative items;
• Honoraria;
• Personal services rendered by a consultant, independent contractor or employee;
• Salary advances;
• Loans;
• Prizes or awards;
• Mileage and
• Out of town travel advance or expenditure reimbursement.

Please also be advised that use of the Petty Cash Fund is a privilege extended by the college on behalf of New York State and should be viewed as such. The funds should be held in a secured location. Cash on hand and receipts must equal the advance amount at all times and discrepancies should be reported immediately to the Accounting Department. Abuse and/or failure to comply with established procedures can result in the revocation of the advance. To ensure compliance the Business Office will conduct unannounced periodic physical counts of Petty Cash Funds. All Petty Cash Funds are reconciled and closed at the end of the fiscal year. Cash and/or receipts totaling the advance are to be submitted in accordance with guidelines issued by the Accounting Office by the end of the fiscal year.

If you have any questions, please contact Accounts Payable at 212-772-4362. Additionally, if you are not sure about a specific expenditure contact Accounts Payable prior to paying it or reimbursing the cost.

• Purchase Requisitions*
• Justification Memo – Must be issued from Department Head and state why an advance is needed and also note the custodian name and title.

• Purchase Requisitions*
• Justification Memo – Must be issued from Department Head and state why an advance is needed and also note the custodian name and title.

Purchases made or reimbursed from the Petty Cash Fund should be replenished in a reasonable time frame. Reimbursement Purchase Requisitions should be submitted with the expenditures and reimbursements summarized by type of expenditures on a Cash Expenditures to be Reimbursed to the Custodian of the Petty Cash Advance Fund Form. Receipts should be affixed to an attached letter size sheet of paper and numbered in accordance with the above form. Separate Reimbursement Purchase Requisitions* have to be prepared for different types of expenditures and reimbursements, such as Office Supplies, Postage, Local Travel and Automobile Gasoline. Submit the Reimbursement Purchase Requisition* with the Cash Expenditures to be Reimbursed to the Custodian of the Petty Cash Advance Fund Form and the following documentation for processing:

• A completed New York State Petty Cash Sub-Voucher Form AC 401. The name and department of the employee being reimbursed is entered in the “Payee Name & Address” field, the vendor’s name and description of purchase is entered in the “Articles or Services” field, and the amount reimbursed in the last column. The employee being reimbursed must sign their name in the “Signature of Vendor” field and the custodian is required to sign in the “Signature of Custodian field. This form along with either from below is to be submitted with the requisition.
• A dated original sales receipt/proof of payment with the name and address of the vendor printed on it

or

• A receipt for taxi, subway and bus expenditures, the New York State Petty Cash Sub-Voucher Form AC 401 alone is acceptable. Additionally, the New York State Petty Cash Sub-Voucher Form AC 401 must also note the destination and purpose of travel in the “Articles or Services” field.

• Purchase Requisition* (receipts totaling not more than $249.99)
• Cash Expenditures to be Reimbursed to the Custodian of the Petty Cash Advance Fund Form
• New York State Petty Cash Sub-Voucher Form AC 401 (if applicable)

• Not applicable

Overview

Agencies may make cash advances for travel expenses to New York State officers and employees whose duties require travel on official business. Cash advances are used to provide the traveler necessary funds to meet travel expenses incurred when on official State business.

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 cash advance to any one employee is $400.00.

• Purchase Requisition*
• Travel Advance Completion Agreement
• Two (2) original Application and Record For Travel Advance Forms
• Copy of Conference registration form or brochure (must include destination and conference date)

Below please find some basic information regarding processing employee and non-employee (recruitment candidates and other invitees) travel reimbursement:

Employee Travel Reimbursement

New York State OTPS Funds can be used to reimburse employees for travel expenses related to attending (or participating in) a conference, seminar or any professional development program. All travel related cost (coach air fare, Amtrak, taxi fares) is reimbursed for the full amount (receipts are required). Hotel costs are reimbursed up to the full amount including taxes (except in New York State) of the conference or seminar hotel (receipts are required). Meals are reimbursed based on the Federal GSA allowance for a particular city (no receipts are required). If the employee is on college business then they will only be reimbursed for their hotel stay based on the GSA allowance for that particular city.

Non-employee Travel Reimbursement

New York State OTPS Funds can be used to reimburse non-employees (candidates for positions) for travel related expenses for their trip to Hunter College. All travel related cost (coach air fare, Amtrak, taxi fares) are reimbursed for the full amount (receipts are required). Hotel expenses are reimbursed up to the GSA allowance plus taxes (receipts are required). The allowance for a hotel stay in New York varies depending on the period. Meal reimbursement is handled as discussed above.

Processing

All travel reimbursements must be processed through FOCIS and within FOCIS the necessary forms and requirements are outlined. To access the travel reimbursement process choose "Payments and Reimbursements" in FOCIS and then either "Employee Out of Town" or "Non-Employee Out of Town". All forms can be obtained within FOCIS and are to be submitted with a FOCIS generated purchase requisition and the Travel Voucher requires the payee signature.

If you need further assistance please contact Account Payable.

• Purchase Requisition*
• Travel date, reason for trip and cost of public original receipt
• New York State Petty Cash Sub Voucher

• Not applicable

• Purchase Requisition*
• New York State Travel Voucher
• New York State Automobile Mileage Form
• Approved State Travel Reimbursement Request Form
• All original receipts for transportation, hotel and miscellaneous expenses
• Original or copy of conference or seminar brochure showing dates and itinerary

• Same as for $250.00 and under

• Purchase Requisition*
• New York State Standard Voucher
• New York State Travel Voucher
• New York State Automobile Mileage Form
• Approved Non-State Travel Reimbursement Request Form
• All original receipts for transportation, hotel and miscellaneous expenses
• Original or copy of conference or seminar brochure showing dates and itinerary
• One copy of receipts and other documentation

• Same as for $250.00 and under

State of New York Moving Expense Reimbursement

Eligibility:

Appointees are eligible for reimbursement of transportation cost and moving expenses upon being appointed to a full time technical, scientific, educational, professional or administrative position in a department or agency of the State of New York for a period of one year or more. The head of the agency must approve non-competitive positions; within CUNY the President of the college or designee must approve the reimbursement.

Allowable Expenses:

Appointees eligible for reimbursement shall be reimbursed for actual and necessary expenses up to $3,000. The reimbursement is not subject to withholding or reportable as income but is included on the employee’s W-2 as non-taxable reimbursement.

• The basic cost of moving household goods and personal effects from the appointee’s residence at the time of the appointment to the their new residence near the new place of employment by a carrier authorized by the New York State Department of Transportation or the Interstate Commerce Commission more than 35 miles. This covers the cost of packing, loading, transporting, unloading and unpacking of household goods and personal effects up to 12,000 pounds.
• The cost of additional insurance above the lowest valuation rate charged.
• The cost of storage of goods in-transit and for required warehouse handling if required.
• The cost of truck or trailer rental if the appointees perform the move themselves.
• The cost of the transportation of the appointee and their family to the new location, by common carrier or for mileage if they use their own vehicle. Reimbursement of mileage may be made for only one vehicle regardless of the number owned.

Non-Allowable Expenses:

The cost of shipping their vehicles is not covered.

Period of Time:

The claim must be made within one year from the effective date of the appointment. The claim cannot be made prior to being on payroll.

Forms and Documentation Required:

• FOCIS Purchase Requisition
• New York State Standard Voucher
• New York State Request/Agreement For Moving Expenses Reimbursement Form
• Original bill of lading or freight invoice
• Proof of payment
• Itemization of what was moved if not listed on bill of lading or invoice
• Justification letter for reimbursement of appointee

• Purchase Requisition*
• New York State Standard Voucher
• New York State Form AC1099 Request/ Agreement for Moving Expense Reimbursement
• Original bill of lading or freight bill
• Proof of Payment
• Itemization of what was moved if not listed on bill
• Justification letter for hiring individual

• Same as for $250.00 and under

Non-Tax levy checks held for distribution will be available on Friday after 12 Noon of each week from Cash Management Department - East 1604. When the college is on a four-day summer schedule, checks will be available on Thursday after 12 Noon for those weeks. A validated Hunter College Student, Faculty or staff Identification Card is required for pickup.