Accounts Payable

The Accounts Payable office is responsible for ensuring compliance with aspects of the following policies and procedures:

POLICIES

• University Business Expenses
• Petty Cash & Cash Receipts
• Procurement Process (ensuring purchases do not bypass Procurement)
• Travel
• Taxation of Gifts, Prizes, and Awards

PROCEDURES

• Procurement Procedures
• Travel Procedures

• MA Comptroller - Bill Payments
• DHE Standards for the Expenditure of Trust Funds

An Authorization to Pay Form ("ATP") must be provided with each invoice or reimbursement submitted for payment.  The following issues are the most prevalent which can slow down processing.

ATPs which are deemed incomplete will be returned via campus mail to the sending department.  A cover slip is provided to specify the reason for return.

• ATPs must have all applicable fields filled out completely and accurately.
  • Description of goods and/or services is required for Direct Pay ATPs.
  • Department Head or Chair signature is required on all ATPs.
  • President, Vice President, or equivalent DHSA ("Department Head Signatory Authority") signature is required for Direct Pay ATPs.
  • Information provided must be accurate (dates, accounting line(s), Vendor Banner ID [A#]).
  • Addresses must always be provided.  This is especially crucial for payments to students and employees.  This information often changes frequently and without notice, and individuals sometimes have multiple active addresses in Banner.  Therefore indicating "on file" is never acceptable.
• Proper and complete backup is necessary in order to process payment from an ATP.  Please be sure to review and attach:
  • Vendor invoice – Vendor should already be set up in Banner through Procurement (see separate FAQ document regarding the importance of Vendor W9 forms).  Invoice should have vendor name, remit address, description/date(s) of goods or services provided, and total amount.  Also, please remember that the university is exempt from paying sales tax.
  • Any applicable original register receipts and/or packing slips.
  • Emails, flyers or other correspondences showing proof of dates for tournaments, fairs, conferences, etc. if not specified elsewhere.
  • Proof of payment from credit card/debit card account for reimbursements.
• Signatures must be legible on both ATP forms and all backup documentation.
• If referencing a Purchase Order number (PO), please be sure that your PO has been posted and has sufficient funds available.
• Do not forward an ATP for services rendered or goods/products if the service has not yet been fully performed or the goods have not been received on campus.  Furthermore, please do not forward future-dated invoices as it is not possible to process them in Banner.
• Reimbursements must be received by Accounts Payable within 45 calendar days from the date of expense.  We reserve the right to disallow payment for repeated violations of this rule.
• "Direct Pays", or invoices without a purchase order are permitted for purchases with vendors which are $200 or less in a fiscal year, and for employee non-travel reimbursements in any amount.  Direct pay ATPs always require DHSA approval.  Direct pays cannot be used to circumvent a purchase order.  Departments must obtain blanket POs when they will be making frequent, small purchases throughout the fiscal year.

OTHER REQUIREMENTS

• Accounts Payable can only pay vendors from invoices.  We cannot accept statements, quotes, orders, etc.  Exceptions are extremely limited and must be approved by the Director of Accounting Operations.  Departments must first contact their vendor seeking an invoice.
• We must pay all invoices in full.  Amounts cannot be shorted or otherwise adjusted by a department.  If sales tax has been charged, the department must request that the vendor remove it and re-issue the invoice.
• All invoices delivered by postal mail must be date-stamped when they arrive on campus.  All vendors who email invoices must be directed to use accountspayable@westfield.ma.edu to ensure invoices are never misplaced or delayed in an individual employee's email account.
• All invoices and credit memos issued to Westfield State University must be processed.  Even if these net to $0.00 they cannot be disregarded.
• Invoices must be itemized for all goods and/or services provided.  It is not appropriate for an invoice to state "goods/services per P0012345", "per provided quote", or anything similar.
• All meal purchases require a Business Meals Form, along with an ATP form and an original, itemized receipt.  Business meal forms must be approved by the President or your Division Vice President (another DHSA cannot approve).
• All departments must print ATPs and supporting documentation and mail or drop off to the Accounts Payable office.  Our office cannot support printing ATPs or travel reimbursements which are emailed.
• In most cases original documents are required and copies are not acceptable.  Invoices which are received via postal mail must be provided with your ATP.  Receipts received from making purchases in-person ("cash register or terminal receipts") must always be original.  ATP forms, business meal forms, and travel reimbursements which are approved via DocuSign are allowed (no wet ink signature needed), however these must be printed by your department.  Exceptions for emergency payments must be approved by the Director.

Reimbursements for pre-approved business travel are processed for payment by Accounts Payable.  Prior to traveling, all employees are required to get approved by completing a Request to Travel, which must be approved by your supervisor and DHSA, and then submitted to the Travel Manager in the Procurement office.  Once complete and approved, the Travel Manager will issue you an encumbrance number (E#).  This number must be included on your travel reimbursement form.

• Travel reimbursements must be signed by the employee and their direct supervisor.  DocuSign is acceptable for this but the form must be printed by the department.
• Reimbursements must include all supporting documentation.  This includes but is not limited to: mileage maps (Google or Mapquest), original itemized receipts, hotel folios, conference or meeting agendas, etc.
• Reimbursements must be received by Accounts Payable within 45 calendar days from the date of travel (or last day for multi-day trips).  We reserve the right to disallow payment for repeated violations of this rule.

It is always recommended to contact us prior to travel to ensure you have a sound understanding of the requirements.  The Travel Manager works in the Procurement office and can be reached at extension 8045 or via email at travel@westfield.ma.edu.

Travel reimbursement forms which are deemed incomplete will be returned via campus mail to the sending department/employee.  A cover slip is provided to specify the reason for return.  Accounts Payable can be contacted with any questions.

Timeliness is extremely important!

• Most vendors have specific payment terms and failure to pay on time could give them cause to disrupt future service.
• In the case of store credit cards (e.g. Walmart and Home Depot), we pay once the monthly statement is received and need all receipts entered to do so.
• For reimbursements, the deadlines is 45 days from when the expense is incurred.
• It is critical when we approach fiscal year-end that ATP’s are processed as timely as possible.

• Authorization To Pay Form
• Travel Reimbursement Form
• Business Meals Form
• W-9 FAQs
• Travel FAQs
• Travel Reimbursement Checklist
• Expense Account Codes