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Cash Management (4000) Procedures
|Procedure Number
|Procedure Name
|Cash Management (4000)
.100 General
James Madison University is required to deposit receipts daily. Exceptions to this requirement may be authorized if amounts collected daily are typically less than $200. In those cases where exceptions are granted, deposits must be made whenever accumulated receipts exceed $200, but never less frequently than weekly. Payment card deposits must be processed daily regardless of the amount. Deposit corrections requested by the Department of Accounts must be prepared and submitted to Financial Reporting at the time of the request. JMU requires that all payments to the University be made in U. S. Dollars. University employees are not authorized to make exceptions to this requirement. This section outlines the responsibilities and procedures necessary to comply with that requirement. Procedures apply to those departments authorized by the Assistant Vice President for Finance to sell goods and services. Effective January 1st, 2012, third-party checks will not be accepted by University departments for deposit [as payments for goods or services or reimbursement.] Any request for exception must be submitted to the University Business Office.
Procedures for depositing funds to Local/Agency Fund accounts are included in Section 3045, "Local/Agency Funds".
.200 Control Responsibilities
.210 Departments
.220 University Business Office
.225 Cash and Investments Office
.230 Assistant Vice President for Finance
.300 Processing Procedures
.310 Departments
.400 Forms Preparation and Submission
.410 Financial Information System Deposit Transmittal Form
.411 Required:
This form is required to transmit deposit information and expenditure credit items to Treasurer of Virginia and for input to the Financial Information System.
.412 Where to Obtain Blank Form:
Blank Deposit Transmittal Form for CASH
Blank Deposit Transmittal Form for CHECKS
Blank Deposit Transmittal Form for Electronic Payments
The blank Payment Card version of the Deposit Transmittal Form is only available from the University Business Office and is not available online.
.413 Number of Copies:
Original and one copy to be receipted and kept for department records when depositing with the University Cashier. An original form and one copy for department records when depositing directly to the University bank.
.414 Where to Send Completed Form:
When depositing with the University Cashier, the original and one copy of the form should be hand carried with the money to the Cashier's Office, University Business Office. Each person/department submitting deposits to the cashier must obtain a receipt for the deposited amount at the time of the deposit. If the deposit contains no cash and if the cashier is not available, the deposit may be left and a receipt will be mailed to the department.
When depositing directly to the University bank, the form must be delivered to Financial Reporting on the deposit day.
Deposit Transmittal forms prepared for corrections must be delivered to Financial Reporting at the time the correction is requested.
.415 FIS Deposit Transmittal Form Preparation for Cash and Check Deposits.
Note: * DTF revised June 2012 to show error messages when Bank Code, Bank Acct and/or DEPTID not completely entered or coordinated as required. Be sure to look for error messages when completing form.
Following are instructions for preparation of the FIS Deposit Transmittal Form. Enter information in the following categories ONLY.
.416 FIS Deposit Transmittal Form Preparation for Payment Card Deposits
Following are detailed instructions for the preparation of the Financial Information System Deposit Transmittal Form for payment cards. Enter information in the following categories only; leave all other areas blank.
.420 Deposit Ticket (University bank Deposit Ticket)
.421 Required:
This form is required when deposits are made directly to the University bank.
.422 Where to Obtain Blank Form:
Blank deposit ticket book to the University bank are available from the University Business Office.
.423 Number of Copies:
Original and one copy to be receipted and returned to department.
.424 Where to Send Completed Form:
If deposit is made directly to the University bank, present all copies to the bank teller for validation. The pink (3rd.) copy may be retained for department records. The first two copies must be delivered to Financial Reporting (attached to the back of the Deposit Transmittal form) on the day of the deposit.
.425 Form Preparation Instructions:
Following are instructions for the preparation of the Deposit Ticket (University bank Deposit Ticket). Enter information in the following categories ONLY.
.500 Deposit Reconciliation
.510 Required:
A written reconciliation is required comparing revenue deposited to University monthly FIS reports. Auxiliary Enterprises accounts (Nos. 3xxxxx) are reconciled by comparing the department's internal records to University monthly FIS reports. Educational and General Accounts (Nos. 1xxxxx) are reconciled by comparing revenue transaction documents to University monthly FIS reports.
.520 Who Should Perform the Reconciliation:
Auxiliary Enterprise Departments receiving revenue should reconcile their individual accounts. The University Business Office should reconcile or confirm reconciliation of Educational and General Accounts. The individual responsible for preparing the deposit should NOT be assigned this responsibility..530 Reconciliation Differences:If differences other than timing differences are encountered, the department is responsible for documenting and resolving the situation in a timely manner. The department may contact the Cash & Investments Office for further assistance as necessary.
|Permanent Change Funds
|Cash Management (4000)
.100 General
Departments involved in some type of cashiering activity most commonly use Permanent Cash Change Funds. Change Funds are established by means of a cash advance from the University Business Office. The advance represents a loan to the department for the purpose of making change. The amount of a Change Fund remains constant and does not require periodic reimbursement. Change funds may not to be used to make petty cash disbursements, purchases or other cash advances.
The funds are issued to the Department in the name of a custodian for the fund. The University Business Office must be notified whenever a change of custodian occurs.
.200 Control Responsibilities
.220 Department
.300 Processing Procedure
.310 Department
|Cash Management (4000)
.100 General
This section provides guidelines to assist departments in developing procedures to properly manage receivables.
.200 Responsibilities
.210 University Business Office
.220 Financial Reporting
.230 Department
.300 Definitions
.400 Operating Procedures
.410 Department
.420 University Business Office
.430 Financial Reporting
.440 Departments
.450 Cashier
.460 Departments
.500 Control of Receivables
Although the Assistant Vice President for Finance has ultimate responsibility for University receivables, applicable departments are responsible for maintaining a system to adequately manage their receivables.
The departments receivable system should:
.600 Collection of Past Due Receivables
Collection procedures, as outlined in the billing instructions in subsection .500, should be followed during the first 60 days after payment due date or until previous payment arrangements have been dishonored. Where the department has other procedures to secure payment (such as refusal to allow course registration, refusal to issue diplomas or refusal to issue licenses), it may elect to retain the account pending the results of such procedures. After this period collection procedures should continue as follows:
.610 Refer Accounts to Private Collection Agency
After 60 days past the payment due date, if satisfactory payment arrangements have not been made with the debtor, an account less than $3,000 should be referred to a private collection agency under contract with the University. The debtor must be notified in writing that the account will be referred for outside collection.
The collection costs charged by the collection agency should be added to the balance submitted to the agency. The University Business Office can supply the name and address of each collection agency.
.620 Refer Accounts to the Office of the Attorney General (OAG)
After 60 days past the payment due date, if satisfactory payment arrangements have not been made with the debtor, an account greater than $3,000 should be referred to the Claims Section of the OAG. Copies of all information available on the account should be included. The collection costs charged by the OAG should be added to the balance submitted. The University Business Office can supply the address and referral information for the OAG.
.630 State Debt Set-Off Program
The Commonwealth has instituted a program under which amounts owed by delinquent debtors to state agencies may be claimed through the debtor's state tax refund. Departments should submit a list, to the University Business Office, of accounts receivables, which are 60 days past due and do not have satisfactory payment arrangements. The list should provide the debtor's name, social security number, and amount due. Accounts referred to collection agencies should be included unless regular payments are being made on the account. University Business Office will report amounts collected under this program to the department after notification has been received from the Department of Taxation. The department should forward documentation of amounts collected under this program to any outside collection agent that is also handling the debt.
.640 Vendor Debt Set-Off Program
This program allows state agencies to claim vendor payments of one state agency to satisfy debt owed by the vendor to another agency. Debts may be sent to the Department of Accounts at any time during the year in which they become delinquent. Debtor information should include; debtor name, social security number or vendor ID, and amount owed. Documentation of amounts collected through this program should be forwarded to any outside collection agent that is also handling the debt.
.700 Reporting of Receivables
Departments shall prepare a summary report of receivables as of June 30. University Business Office will send the Financial Reporting office reports listing the department's receivables as they appear on the University subsidiary ledger to the department by July 15 of each year. The department is responsible for verifying the accuracy of these receivables by comparing the accounting reports to departmental records. The department should then prepare and submit a summary report, which agrees to the adjusted total arrived at above, to University Business Office by August 1. This summary report should include an aging schedule which presents "receivables not past due" and "past due receivables". Receivables not past due are those receivables that are not presently due for collection or are currently due but have not passed the payment due date. Past-due receivables are those receivables that have not been paid by the due date. For reporting purposes these should be broken down as "1-30 days", "31-60 days", "91-120 days", "121-180" days, "181 days-1 year" and "over 1 year" past due.
.800 Forms Preparation and Submission
.810 JMU Invoice
.811 Required:
This form is used by departments to bill customers for goods provided/services rendered. Requests to use alternative invoice forms must be approved by the Assistant Vice President for Finance prior to use.
.812 Where to Obtain Blank Forms:
Form is available ONLINE.
.813 Where to Send Completed Forms: Distribute the invoice as follows:
Original - Person/agency billed
Copy - University cashier
Copy - Departmental use
.814 Forms Preparation Instructions:
Following are detailed instructions for the preparation of the JMU Invoice. Enter only the following information listed below.
DO NOT alter information in the "Remit Payment to" section.
|Financial Aid Accounting
|Cash Management (4000)
.100 General
James Madison University administers a wide variety of student financial aid programs and funds. State and/or federal laws and requirements govern most of these programs. This section outlines the responsibilities and procedures necessary to allow the University to comply with those requirements. Information in this section applies to all departments involved in the administration of financial aid funds.
.110 Need-Based Financial Aid Programs
Many of the aid programs administered by the University are "need-based". This means that the Office of Financial Aid and Scholarships makes an analysis of the student's available resources and income. The portion available for educational purposes is compared to the anticipated educational expenses. The difference is considered unmet need. The student's financial aid award is then determined based upon this unmet need. Any awards, scholarships, or college work-study employment received after the calculation of this need may affect the amount of award that a student is entitled to receive from need-based financial aid programs. Since the University is ultimately responsible for any amounts improperly awarded in need-based programs, it is extremely important that departments comply with the following procedures.
.120 Direct Application of Aid
Many of the University's financial aid programs have a large number of award recipients. To facilitate the processing of these programs, the University has developed an automated process called "direct application of financial aid".
The Financial Aid and Scholarships Office initiates this process by entering approved financial aid awards for individual students into the Student Information System. Various departments use these entered awards in calculating the amounts personally due from each student. Then, at a designated time, coordinated between the Office of Financial Aid and Scholarships and the University Business Office, direct application of specific aid program(s) are processed.
This process disburses the financial aid and creates an account entry for posting to the student's financial account. Once these entries are reconciled to disbursement data and funds available, the entries are actually posted to the student's account. The University Business Office then processes credit balances created from overpayment of institutional charges (tuition and fees, room and board). These refund entries are posted to Accounts Payable by an electronic download process.
Finally, the University Business Office completes the paperwork to formally request the processing of the download and to generate a single check to the Treasurer of Virginia to cover charges paid by the aid application. The student then receives notices of their rights to cancel the aid award (loans only) and is notified that either 1) a direct deposit to their bank account has been made, or 2) a check has been processed and will be mailed to their home address.
.200 Control Responsibilities
.210 Department
.220 Office of Financial Aid and Scholarships
.230 University Business Office
.300 Processing Procedures
.310 Department
.320 Office of Financial Aid and Scholarships
.330 University Business Office
|Payment Cards
|Cash Management (4000)
.100 General
All payment card activity at James Madison University must be approved by the Assistant Vice President for Finance prior to implementation.
Procedures for payment card activity for Local/Agency Fund accounts are included in Section 3045, "Local/Agency Funds".
.200 Control Responsibilities
.210 Departments
.220 University Business Office
.230 Assistant Vice President for Finance
.300 Processing Procedures
.310 Departments
.320 University Business Office
.330 Assistant Vice President for Finance
.400 Forms Preparation and Submission
.410 Financial Information System Deposit Transmittal Form
.411 Required:
This form is required to transmit deposit information and payment card refund information for Treasurer of Virginia revenue items for input to the Financial Information System.
.412 Where to Obtain Blank Form:
The payment card version of the Deposit Transmittal Form is only available from the University Business Office and is not available online.
.413 Numbers of Copies:
The original payment card version of the Deposit Transmittal Form is sent to the Financial Reporting Office at MSC 5715. The department must keep a copy for departmental files.
.414 Where to Send Completed Form:
When depositing payment card transactions, the form must be delivered to Financial Reporting on the deposit day.
.415 Form Preparation Instructions:
Following are instructions for preparation of the FIS Deposit Transmittal Form. Enter information in the following categories ONLY.
.420 Deposit Certificate Sequencing
Treasurer of Virginia Deposit Certificate numbers are obtained through the University Business Office. The department should maintain an Excel spreadsheet of these numbers to keep track of the DC # used, deposit date, amount, and card type deposit. The department must only use the numbers within their sequence and restart the sequence each July 1. If a department runs out of numbers within their designated sequence within the Fiscal Year, contact the University Business Office for another set of numbers—do not go past your designated numbers!
.500 Deposit Reconciliation
.510 Required:
A written reconciliation is required comparing revenue deposited to University monthly FIS reports. Auxiliary Enterprises accounts (Nos. 3xxxxx) are reconciled by comparing the department's internal records to University monthly FIS reports. Educational and General Accounts (Nos. 1xxxxx) are reconciled by comparing revenue transaction documents to University monthly FIS reports.
.520 Who Should Perform the Reconciliation:
Departments processing payment card activity on–site are responsible for reconciling their FIS Monthly detail reports as described in Financial Procedures Manual Section 3035. The individual responsible for preparing the deposit should NOT be assigned this responsibility.
.530 Reconciliation Differences:
If differences other than timing differences are encountered, contact the University Business Office to determine the proper adjustment. For transaction research assistance, contact e–email@example.com.
|Cash Management (4000)
.100 General
This section provides detailed guidelines to all activities of the University for payment of vendor invoices. It includes payments for materials, supplies, equipment, and services purchased from vendors or individuals regardless of the procurement method. This section does not apply to Payroll, Travel Reimbursements and Moving and Relocation expenditures.
All expenditures from University funds must be necessary, reasonable, and directly related to the goals and mission of the University. All persons authorizing expenditures should be mindful that such expenditures might be subjected to scrutiny by State authorities, sponsors, auditors, and other interested parties. To ensure prompt payment, departments and activities should appropriately explain and document all expenditures.
Departments must follow procurement guidelines to obtain goods and services. Refer to the Office of Procurement Web Page for general procurement requirements.
NOTE: An individual's failure to adhere to these procedures may result in the individual being held liable for any unauthorized expenditure made.
Proper approvals are necessary to assure all expenditure transactions are authorized and to assist in timely processing of documents. A person must be authorized to sign accounting documents. Departments may obtain signatory authority for individuals by completing a Signature Authorization form and submitting it to the Office of Finance.
University policies and procedures related to expenditures may be based on State or Federal rules or guidelines by the University administration in fulfillment of its responsibility for the prudent management of all resources.
The general policy of the University is to apply the Commonwealth's expenditure guidelines and limitations to all transactions irrespective of fund source. The Assistant Vice President for Finance has ultimate responsibility for expenditure transaction processing and may on occasion; seek additional approvals of the Senior Vice President for Administration and Finance and the President.
.200 Control Responsibilities
.210 Finance Office
.220 Departments/Offices
.300 Different Types of Expenditures
.310 Routine Expenditures
Routine expenditures are for purchases that occur on a daily routine basis, and support the operations of the University. Payments are initiated upon receipt of a vendor invoice and proper supporting documentation. Routine expenditures include purchases for office supplies and equipment, housekeeping supplies and materials, repair and maintenance materials, and printing services.
When making purchases, departments should instruct all vendors to send invoices to the Office of Accounts Payable, unless the department is a JMU designated satellite area. Currently, the Office of Finance has approved the following satellite areas: Library, Facilities Management, Facilities Planning and Construction, and WMRA. If a non-satellite department receives an invoice from a vendor, in error, they should immediately forward it to the Office of Accounts Payable.
.320 Expenditures that are Improper Charges to Public Funds
Each department is responsible for determining its needs and for obtaining goods and services in accordance with the Virginia Public Procurement Act and procedures established by the Office of Procurement Services. The expenditure must be in support of the mission of the department.
.321 Examples of Improper Public Funds Expenditures
The following lists contain examples of expenditures that are considered improper uses of public funds. These lists are intended to provide general guidance to departments in judging the appropriate use of public funds. However, any expenditure may be questioned, even those not included on the following lists.
Employee personal expenses such as:
.322 Sponsorships
The guiding statement is that the purchases must be considered essential to the operation of the university and in support of the university's mission to justify the use of state funds. Sponsorships are usually payments that include the sponsor's name being mentioned as a sponsor or perhaps with other tangibles such as admission to an event. Allowable advertising by departments is limited to employment needs. Because of the close resemblance of sponsorships to donations and charitable contributions and the fact that they are not considered essential to the operation of a university department, or the university, they are not considered a defendable state purchase.
Some examples of University-sponsored event expenses which do not clearly support the University mission are:
Requests for exceptions, with supporting justification, may be submitted to the Assistant Vice President for Finance, John Knight. Justification for each request must include the cost of the sponsorship, an explanation as to why the sponsorship is essential to the operation of the university as well as how said sponsorship directly supports the university's mission. Requests must be submitted and approved before initiating a sponsorship transaction.
.323 Memberships
As a general rule, memberships to retail stores/warehouse clubs are not necessary or acceptable uses of state funds. James Madison University is mandated to use or has executed agreements in place for such purchases as office supplies, furniture, copiers, catering/dining, and beverage/vending. Due to these mandates and agreements, benefits realized from these types of memberships do not justify their costs. Examples of such memberships include: Sam's Club, Costco, Barnes & Noble, and Amazon Prime.
.324 Advertising/Marketing/Promotional
Advertising by departments for employment needs are coordinated through Human Resources. Advertising targeted specifically towards current and prospective students as well as patrons of university athletic events, cultural activities, and other university services is generally allowable. Questions as to whether or not specific advertising is an approved use of state funds should be submitted to the Associate Controller for Accounting Operations and Disbursements, Mark Angel, prior to initiating a purchase.
Some examples of expenses which would generally be considered UNALLOWABLE are:
The majority of promotional items purchased by university departments should be targeted towards prospective students. All other forms of advertising/marketing expenditures, including promotional items could be considered gifts. (Review the JMU Financial Procedures Manual [FPM] subsection 4205:390-397 regarding Miscellaneous Payments to Individuals/Participant Payments for additional information on incentives.) Promotional items making use of JMU marks such as trademarks, logos and insignias requires use of licensed vendors. Contact the JMU Foundation or reference the JMU Foundation webpage, no exceptions are made to this requirement.
Promotional merchandise with more than a de Minimis value and average cost to the University of no more than $10 or more/item, excluding setup charges and shipping costs may be purchased. All items included in the order must be items that would normally be purchased and used in promotional activities of the department/center/division and should not include lower cost items added to reduce the average per item cost of the order to meet this average cost criteria. Justified exceptions may be approved and requests should be submitted to the Associate Controller for Accounting Operations and Disbursements, Mark Angel prior to initiating a purchase.
.330 Advance Payments
Advance payments are defined as payments that are made before receipt of goods or services. After the department makes an advance payment, there is no absolute guarantee that the vendor will deliver the goods or perform the requested services, placing the University's assets at risk. Therefore, when considering making an advance payment, a department must conform to the following procedures.
A completed W–9 form must be on file before a payment is processed. Contact System Support @ 568-2941 to determine if the W–9 is on file. Departments must adhere to all receiving report requirements. Standard policy prohibits the approval of an invoice for payment without first obtaining an approved receiving report. For departmental purchases up to $4,999, only a vendor invoice will be needed to process a payment to a vendor. However, advance payments are allowed for expenditures normally prepaid as a standard practice or where such prepayments are considered cost beneficial. All prepayments must have an itemized original invoice and a copy of an order form, a registration form, or some other documentation to send to the vendor with the check. Documentation should be forwarded to the Office of Accounts Payable for review and to substantiate the decision to make advance payments. The following describes those payments, which under certain terms and conditions, may be prepaid. These lists are not all inclusive.
.331 Allowable Advance Payments
Allowable miscellaneous advance payments are subject to a maximum prepayment period of 180 days.
.332 Advance Payments for Written Contracts, Leases, or Agreements
Allowable advance payments pursuant to written contracts, leases, or agreements are subject to a maximum prepayment period of one year, where delivery, performance, or refund is assured based on written obligations. Vendors should be encouraged to invoice the agency on a monthly or quarterly basis in the absence of a sufficiently reduced annual pricing arrangement.
.340 Services Provided by Individuals Not Employed by James Madison University
Occasionally the University finds it appropriate to use the services of individuals who are not university employees. A completed W–9 form must be on file before a payment is processed. Contact System Support @ 568–2941 to determine if the W–9 form is on file. These services include, but are not limited to, the following:
Timely Payment to Individuals for Services
To ensure timely payment to individuals for services performed and according to their contract/agreement a completed Accounting Voucher and all pertinent documentation must be sent to Accounts Payable or Grants Accounting, if applicable. This must be in Accounts Payable at a minimum of 10 working days in advance of when the check is needed.
After Accounts Payable reviews the voucher and backup they will forward this to Payroll Services for their approval for payment as an "Independent Contractor". Once approved Payroll Services will send the voucher and documentation back to Accounts Payable for payment processing. If the determination is made that the services performed are truly an employee status Payroll Services will contact the requesting department and explain why the payment must be considered as being performed by an employee. The voucher will be returned to Accounts Payable with a note stating the payment must be processed on a PAR form as well as have the department fill out the appropriate hiring paperwork (PAR) and schedule "On Boarding" if necessary. Accounts Payable will then send this back to the requesting department.
.350 Cellular Telephone Expenditures
The appropriate Senior Vice President must authorize acquisition and use of cellular telephones before procurement. An approved written request justification and a copy of the approved requisition for purchase must be on file for each telephone. Recurring monthly billings must be received in the Telecommunications Office. Telephones are to use for conducting official business only, and should not be used for personal purposes.
.351 Cellular Phone/Internet Stipends
General Information
The Stipend Program was created to alleviate the significant administrative burden, on both employees and the university, of providing the extensive substantiation required to fulfill IRS reporting requirements. James Madison University will now offer a taxable stipend for employees whose duties and responsibilities require wireless phone access and/or internet access. Effective September 1, 2010 the University will NOT pay for additional services for I-PADS. (The only exception is if an individual does not have a phone stipend and they own an I-PAD then upon V.P. APPROVAL a stipend can be approved.) The Stipend Program is designed to compensate for the business use portion of the employees personal cell phone or internet.
Pre-determined criteria and stipend amounts, including several levels of compensation, have been chosen. A website has been created on the Human Resources website to help employees and supervisors understand and comply with the new JMU Cell Phone and Internet Stipend Program. The link has been included for convenience.
Processing Procedures
Procedures for supervisors considering approval of a cell phone or internet stipend should follow the link below for specific instructions.
Instructions for completing the PAR Form to initiate a cell phone or internet stipend is contained the in the link below. Please remember that cell phone and internet stipends are not retroactive and will begin with the first pay cycle after receipt of the PAR Form by Payroll Services.
To view a sample of a completed cell phone or internet stipend PAR Form follow the link below.
Cancellation of Stipend
If the employee resigns, is terminated, transfers departments, or no longer qualifies for a university stipend, a PAR Form must be submitted to Payroll Services to discontinue the stipend. The stipend is based on the employee's primary job, VP approval and re-certification is required if the primary job changes. The supervisor from the old job should submit a PAR Form to discontinue the stipend and the new supervisor would need to re-certify the need for the stipend as well as complete the supervisor worksheet and a new PAR form.
.360 Agency Transaction Voucher (ATV)
This form is required to record all transactions among University departments related to sales, services, recovery of costs, and transfers of expenditures and revenues among University Departments. Departments should forward Agency Transaction Vouchers to Financial Reporting.
.370 Declining Balance Cards
Declining Balance Cards may only be obtained by employees who have the SPCC (Small Purchase Credit Card) ex: WalMart and Kroger.
.380 International Wires
This section addresses international wires for payment to vendors for Accounts Payable disbursements. All wires related to International Studies Programs are facilitated through the International Accounting Office within Accounting and Reporting.
Departments may initiate an international wire payment by completing the Accounting Voucher as described in subsection 610 and forwarding the completed voucher with all appropriate supporting documentation to the Cash & Investments Office, MSC 5711. Questions may be directed to Ramona Stevens at x85972 or by completing an online request.
.390 Miscellaneous Payments to Individuals/Participant Payments
This section addresses several different types of payments made to individuals. As detailed below, employees may receive a specific payment identified in this section but typically these payments are made to non-employees
Certain payments may require the completion of a Participant Worksheet and/or a W-9 and be forwarded to Cash and Investments within 5 business days of making payment and no later than January 10th for the prior calendar year. The chart at the end of this section illustrates when completion of these forms is necessary.
As indicated in FPM Deposits section 4105.210, departments storing cash of more than $200 are required to have a safe on the premises and access must be limited to those with a need to access funds related to their position. Storing Prepaid Cash Solutions cards with total value of more than $200 requires the same control and safe storage required for cash.
Only Wells Fargo Prepaid Card Solutions Cards may be purchased as specified below. Payment Cards are considered monetary recognition. Auditable logs of all requested cards must be maintained and each time the entire group of requested cards is distributed and signed for, the inventory log must be provided to Cash & Investments at MSC 5711.
The preferred and encouraged method of distributing payment cards to participants is hand them their card and have them sign the Participant Worksheet or Payment Card Sign-Out Sheet at that time. However, if extenuating circumstances exist such that the payment card must be mailed to a participant, the department may do so if they have on file express written permission from the recipient consenting to the mailing of the payment card to the address provided in the written permission document. The written permission document must contain a statement that responsibility for mailed cards passes from JMU to the recipient with this written permission; that JMU is not able to replace lost cards; and that the recipient acknowledges and accepts these terms and conditions. If cards are mailed, the department would note on the Participant Worksheet or Payment Card Sign-Out Sheet that the card was mailed, enter the date mailed, and attach the written permission document(s).
.391 Incentives
To encourage participation in campus surveys and focus groups, a non-monetary incentive with a value limit of $25 per item may be randomly awarded to a member of the group of participants.
Incentives funded by Sponsored Program awards and not governed by the IRB, where the award document specifically states more than $25 per item may be given as an incentive and/or that the incentive may be paid by gift card allows the department to do so. The Sponsored Program Accounting Office will be required to approve Participant Payment Card Order Forms prior to the order form being sent to Cash & Investments.
Please reference subsection .390 above for information related to payment cards.
.392 Non–monetary Recognition Awards
A non-monetary recognition award that is of nominal value (less than $100) may be given infrequently by the department to their students and employees. Examples of non-monetary recognition awards include: pencils, pens, desk items, cups and mugs and plaques, certificates and trophies, purchased at a nominal cost to the department. Recognition awards should be given based on specific, pre-determined criteria which is documented and maintained in department records either as departmental procedures or with the transactional records. (Applicable to all recipient groups: students, employees, volunteers) Longevity awards are not to be given by departments as these are given by the University and coordinated by the Office of Human Resources. Gift cards may not be given as recognition.
.393 JMU Student Prizes (Monetary & Non-monetary)
Student prizes may be distributed following departmental or Sponsored Program funded competitions supporting University mission-related purposes. The prizes may be non-monetary or monetary. Monetary prizes may be distributed via the options specified in the chart below. All options are tax reportable and require W9's. Monetary prizes randomly awarded must first be approved by the JMU Financial Aid Office.
Please reference subsection .390 above for information related to payment cards.
.394 IRB Approved Research Subjects
This category of individuals works with investigators in IRB approved research projects outside of the procedures for payroll and contractual arrangements and may be provided a stipend for their participation. These individuals participate in a research project under the conditions set forth by the procedures governed by the University's Institutional Review Board (IRB). These are volunteers who have signed consent/assent forms after being fully informed about the procedures, risks and benefits of their participation. Payment methods are discussed in the chart below and W9's may be required although benefits are not tax-reportable as long as the IRB approval documentation is on file.
Single accounting vouchers payable to faculty/staff to access bulk cash for distribution to subjects are limited to maximum of $500 or one month's worth of research subject payment total, whichever is LESS, unless a written exception is requested and granted. Monetary prizes randomly awarded to JMU students must first be approved by the JMU Financial Aid Office. The Cash or Payment Card Sign-Out Sheet/Inventory Log must be provided to Cash and Investments Office at MSC 5711 within 5 days of cash being disbursed.
Payment Card Order Forms requesting bulk gift cards for research projects are limited to a maximum of one month's worth of research subject payments, unless a written exception is requested and granted. If the research is part of a Sponsored Program, then the Sponsored Programs Accounting Office will be required to approve Participant Payment Card Order Forms prior to the order form being sent to Cash & Investments.
Auditable logs of all requested cards must be maintained and within five days of the time the individual supply of cards or cash is distributed and signed for, the Cash or Payment Card Sign-Out Sheet/Inventory Log must be provided to the Cash and Investments Office at MSC 5711. The preferred and encouraged method of distributing payment cards to participants is hand them their card and have them sign the Participant Worksheet or Payment Card Sign-Out Sheet at that time. However, if extenuating circumstances exist such that the payment card must be mailed to a participant, the department may do so if they have on file express written permission from the recipient consenting to the mailing of the payment card to the address provided in the written permission document. The written permission document must contain a statement that responsibility for mailed cards passes from JMU to the recipient with this written permission; that JMU is not able to replace lost cards; and that the recipient acknowledges and accepts these terms and conditions. If cards are mailed, the department would note on the Participant Worksheet or Payment Card Sign-Out Sheet that the card was mailed, enter the date mailed, and attach the written permission document(s).
Faculty/staff electing to use Amazon's Mechanical Turk (M-Turk) for use in purchasing prepaid HITS may do so on a reimbursement basis or by requesting funds to place on the M-Turk Payment Account. Advance funding is requested using a single accounting voucher payable to the faculty/staff member, attached to the JMU Amazon Mechanical Turk Advance Funding Request. Due to the requirement of the Amazon Mechanical Turk process for accounts to be established and maintained by individuals, advances are made to individual JMU employees conducting research and are the sole responsibility of the employee. The advance amount is limited to the value sufficient to fund one survey at a time or a maximum of $1,000, whichever is less. This funding limit is to include all Amazon M-Turk fees to be assessed on the accepted HITS. Once the survey has closed or the funds have been exhausted, the faculty/staff member is required to submit the Daily Requestor Activity Report(s), showing the Payments Summary for the funds advanced, to the Cash and Investments Office at MSC 5711 or firstname.lastname@example.com. (An example of the Daily Requestor Activity Report is shown below.) If the total advanced is less than the actual total cost of the survey, the employee may submit a reimbursement request for the difference. If the total advanced is more than the actual total cost of the survey, the difference is due and payable from the employee receiving the advance. The reimbursement is due within 30 days of the survey closing date, via check payable to James Madison University. The reimbursement is to be deposited with the University Business Office Cashier along with a properly completed Deposit Transmittal Form (DTF) for Checks and using the original funding department budget code and account code 149900. A copy of the DTF must also be remitted to the Cash and Investments Office at MSC 5711 or iis.finance @jmu.edu within 3 business days of receipting the deposit with the University Business Office.
Example of M-Turk Daily Requester Activity Report:
Monetary incentives independently funded by JMU students, with approval of the IRB, are not subject to University Procurement or Financial Restrictions; however these student funded incentives are not eligible for reimbursement from University or Sponsored Programs funds. Incentives funded by students will not be processed/facilitated within the University FIS.
Please reference subsection .390 above for information related to payment cards.
.395 Cooperating Professionals
Individuals who provide a service based on the agreement with their employer and the University. Cooperating Professionals (CP's) are not employees of the University and the University has no authority over their participation. CP's may discontinue their participation without risking any future relationships with the University. One common example of a CP is a school teacher who provides information about a student, who is an intern or research participant, to the faculty coordinator or investigators on a one time or repeated basis as a result of an agreement between the University representatives or investigator and the school district.
.396 Faculty Members in Residence
Visiting Faculty Members in Residence provided short-term housing in JMU-owned or leased facilities, for which the department pays rental expenses. The Department is responsible for obtaining W9's from each of these faculty members and completing Participant Worksheets with the value of the rent provided, for the calendar year, and submitting both documents to Accounts Payable no later than January 10th of the following year. The Department coordinates securing the housing and payment for same with the JMU Real Property and Space Management Office.
See JMU Participating Payments Chart below for information regarding whether or not W9's and/or Participant Worksheets are required, as well as when to report employee payments or non-monetary payments to Payroll Services. The chart also illustrates the various payment options available for each of the different Participant Payment scenarios. Questions regarding which payment option is available to your department for a specific situation should be directed to the Accounts Payable Office. Questions related to the purchase or handling of the Wells Fargo Gift Cards for Participant Payments may be directed to the Cash and Investments Office at email@example.com. The form for ordering these cards is available on the Forms Index , Section 1020 of this manual ("Wells Fargo Prepaid Card Participant Payment Card Order Form").
.397 Payments to Short-Term Foreign National Visitors/NRA's
When making payments to non-resident aliens (NRA's) for services, honorariums and/or associated travel expenses, you must determine whether it is legal to pay them, is the payment subject to tax, and what policies and procedures must be followed.
It is the sponsoring department's responsibility to ensure that their foreign national visitor has been pre-approved for payment by Payroll Services prior to making formal arrangements for any kind of payment. All non-travel related payments must be processed via Payroll and our goal is to have the payment available for the incoming visitor while they are on campus. Please allow a minimum of 30 days for the pre-approval and check generating process. It is also the foreign national visitor's responsibility to ensure that they obtain the proper visa prior to their U.S. arrival, so JMU may legally pay them.
Service/Honorarium Payments:
The most common types that allow for compensation are B-1 (business visitor), B-2 (tourist visitor), WB (business visitor), WT (tourist visitor), and occasionally J-1 visa holders**.
"Usual academic activity" includes such things as lecturing, teaching, consulting, or otherwise sharing knowledge, experience, or skills in master classes, and performances that are open to the general public, free of charge. Additionally, they must sign a Substitute W-8 form certifying that they meet the "honoraria eligibility" criteria. Visitors that are to receive honoraria that exceed the 9-5-6 rule will need to get a J-1 visa via the Office of International Student and Faculty Programs.
Canadians admitted without an I-94 card are considered to be visitors for pleasure (B-2 tourist visa holders).
Payments to NRA's are subject to federal income tax withholding at 30% unless specifically exempted by an income tax treaty. There are tax treaties with over 45 countries. Each treaty is unique. To claim a tax treaty exemption, the IRS requires the NRA to have either a U.S. Social Security Number (SSN) or U.S. Individual Taxpayer Identification Number (ITIN) and submit a completed Form 8233 prior to payment. If not exempted by a tax treaty, taxes must be withheld.
Travel Arrangements/Reimbursements:
Prior authorization is required before any direct billing arrangements are made and/or any pre-payments for expenses using a department's small purchase card*. Reference Policy 4215 Travel for new Travel Authorization rules regarding foreign national/non-resident visitors.
B-1/WB visa holders (business visitors) may be reimbursed for reasonable travel and incidental expenses incurred in connection with a usual academic activity/service, regardless of the duration of the activity and regardless of whether the individual has previously received payment from other institutions.
B-2/WT visa holders (tourist visitors) may be reimbursed for reasonable travel and incidental expenses incurred in connection with a usual academic activity/service not exceeding 9 days in duration, provided that the individual has not received travel and incidental expenses from more than 5 institutions in the previous 6 months (9-5-6 rule).
Tax Analysis:
Sherry Willis in Payroll Services will perform a tax analysis and assist in the completion of the Form 8233 (if applicable). She will also authorize all non-resident travel reimbursements and/or honorarium payments to foreign national visitors. In order to perform a tax analysis and approve payment(s), the following information is needed:
If an individual does not have a SSN and is not eligible to receive a SSN, then the individual must have or apply for a W-7 Individual Taxpayer Identification Number (ITIN) .
Additionally, if the University agrees to pay an honorarium and/or associated travel expenses for services, the IRS requires that the NRA complete a W-8 form (a Substitute W-8 Form will be used by JMU) and file a US tax return using the 1042S form that will be sent by the University at year-end.
.400 Receiving Reports
.410 General
Before a vendor is paid for materials delivered, it is important to verify that the item delivered meet the standards and quantities specified in the order.
The receiving report copy of the purchase order or the Receiving Report form must be completed for all items purchased $5,000 and greater and must be signed by a different individual than the person originating the purchase. The employee who receives the goods and verifies the quantity and condition must enter the date received and his/her full signature. Initials or a signature stamp is not acceptable. A copy of the bill of lading or packing slip is required for any purchase $5,000 or greater.
.420 Inspection, Acceptance, and Rejection of Goods or Services
Departments are responsible for inspecting and accepting goods or services purchased. Inspection is the close and critical examination of goods or services delivered or picked up to determine conformance with applicable requirements or specifications.
.430 Lost or Damaged Shipments
It is the department's responsibility to promptly inspect deliveries for shortages and shipping damages at the receiving location. Shortages or shipping damages must be noted to Accounts Payable so that payment is not made until the vendor has replaced the damaged goods for departmental purchases. Otherwise note on the receiving receipt/packing slip concealed damage must be reported to the carrier and vendor within seven days of receipt and before removal from the point of delivery. Departments must keep the carton for concealed damage claims.
.440 Rejection of Goods
Rejection of goods or services is the responsibility of the requisitioning department whenever the goods or services do not meet contract requirements. In case of a partial or total rejection, the department must take immediate action to notify the vendor as to the reasons for rejection and to request prompt replacement with a mutually agreeable replacement date.
When a rejection is made against a purchase order or contract, the department must notify the appropriate buyer in the Procurement Services department by telephone.
.500 Processing Procedures
.510 Department
.511 Check Request
The University currently processes checks at least twice a week, so that even payments required within a few days [only for unique circumstances] can generally be produced in a timely fashion under normal business process. The university participates in anti-fraud protection services that require issued checks be reported to our financial institution 24 hours before a payee may present the item for payment, therefore only legitimate emergency check requests will be considered outside the university's normal check processing schedule. Inconvenience and failure to complete and submit paperwork in a timely manner or follow university procedures are not considered emergencies.
All requests for express [emergency] checks must be in the Accounts Payable Office by 11:00am to receive a check that same day. Exceptions must be approved by John Knight, AVP Finance or Mark Angel, Associate Controller.
Payments to JMU student vendors: All student refunds & reimbursements will be processed by JMU's vendor - Higher One.
.520 Accounts Payable
.530 Cash & Investments
.540 Financial Reporting
.600 Forms Preparation and Submission
.610 Accounting Voucher
.611 Required
This form is required to initiate payment to vendors for all invoices without an eVA DO# listed on it and for all payments to vendors via international wire.
.612 Where to Obtain Blank Forms
An electronic form is available ONLINE.
.613 Number of Copies
Complete two copies.
.614 Where to Send Completed Forms
Send the Original form with supporting documentation to the Office of Accounts Payable, retain one copy for departmental files. Sensitive data (i.e. social security numbers, etc) must not remain on departmental documents.
.615 Forms Preparation Instructions
Following are detailed instructions for the preparation of the Accounting Voucher. Enter the following information only; all other areas should be left blank. Print a copy of an accounting voucher (with numbers to coincide with the instructions) to assist you with completing your voucher. For International Wire of Foreign Currency sample, click here . For sample of foreign wire of US Dollars, click here
.620 Receiving Report
.621 Required
This form is required ONLY for departmental purchases $5,000 or greater. A copy of a bill of lading or packing slip is also required for any purchase $5,000 or greater.
.622 Where to Obtain Forms
The form is available ONLINE.
.623 Number of Copies
Complete one form.
.624 Where to Send completed Forms
Send completed forms to the Office of Accounts Payable.
.625 Form Preparation Instructions
|Vendor Edit Table
|Cash Management (4000)
.100 Purpose of the Vendor Edit Table
The Vendor Edit Table is an integral part of the University's Financial Information System. The table includes the vendor's name, address, Federal Tax ID Number (FIN) or Social Security Number (SSN) and information for reporting purposes. The Table also includes Employee and Student Employee names.
Use of the table ensures consistent and correct address information for vendor payments and for payments to employees and students. It reduces data input effort required for vendor payments, and provides a consistent means of accumulating vendor payment information.
.200 Responsibilities
.210 System Support
Accurately maintains the Vendor Edit Table.
.220 Departments
.221 Procurement
.222 Satellite Receiving Areas
Highlight the Vendors FIN or SSN and submit completed payment packages to the Accounts Payable Office.
.223 Other Campus Departments
.230 Employees
.231 Permanent and Temporary Employees
Contact the Office of Human Resources to update or correct personal information.
.300 Processing Procedures
.310 System Support
Enter appropriate information into the Vendor database on a timely basis to accurately maintain the Vendor Edit Table.
.311 Accounts Payable
.312 Procurement
.313 Satellite Receiving Areas
Highlights in yellow the vendor's FIN or SSN on the vendor invoice and submits completed payment packages to the Accounts Payable Office.
.314 Other Campus Departments
.320 Employees
.321 Permanent and Temporary Employees
Contacts the Office of Human Resources to update or correct their personal information, to include name, home address, and social security number.
|Cash Management (4000)
.100 General
This section documents travel requirements and regulations for individuals traveling on official business of the University. The University expects individuals to exercise prudent judgment when arranging travel and making travel payments. Travel expense accounts are open to the public and must sustain the test of public review.
James Madison University will reimburse individuals traveling on Official University business for reasonable and necessary expenses incurred. To request reimbursement, individuals must complete and submit travel documents as described by this procedure.
The University relies on the honesty and integrity of those traveling to prevent excessive travel payments. Any falsification of payments is fraud and the University must treat it as such.
Travelers are responsible for the legality, legibility, and completeness of Travel Expense Reimbursement Vouchers. Neglecting to examine and enter necessary information according to this procedure may be cause for the return of Travel Vouchers to the traveler.
Department Heads should be sure that all travelers from their areas receive adequate training on travel policies and procedures. The Office of Accounts Payable is available to help departments with this training. The University Travel Policy, "JMU Supported Travel," under Administration and Finance, Policy No. 4401 of the JMU Policies and Procedures Manual is available for reference.
Allowable miscellaneous advance payments are subject to a maximum prepayment period of 180 days. Refer to the FPM, section 4205 Expenditures, .330 and .331 for complete details on Advance Payments. Advance payments pertaining to travel are limited as follows:
Procedures for travel associated with moving and relocation are in Section 5010, "Moving and Relocation" of this Manual.
Following is a list of travel related forms referenced in this procedure. This list includes both the long and short name of the form.
Personal Vehicle Mileage Rates (4215pvmr.shtml)
M&IE per Diems and Lodging
The Commonwealth uses the U.S. General Services Administration (GSA) rates for Lodging and M&IE Expenses, therefore, the correct rates must be researched and documented clearly on the TERV by the traveler (see Lodging and M&IE sections for further information). The approver of the TERV is responsible for ensuring the correct rates are stated for reimbursement, based on actual travel dates. (Please note that the GSA rates are generally published for the Federal fiscal year, which runs from October 1 - September 30 annually.)
Travelers should address questions concerning Travel regulations and procedures to the Office of Accounts Payable.
.200 Definitions
.300 Travel Planning and Regulations
.310 Travel Status
.311 Approvals
International Travel/Incoming Foreign National Visitors
The University requires travelers to prepare an estimate of the total cost of any planned international official business travel and all incoming foreign national visitors. International travel and all incoming foreign national visitors require prior approval by an Approving Authority, the appropriate Senior Vice President, as well as the Senior Vice President of Administration and Finance. This prior approval is obtained on the International Travel Authorization Form.
Total cost on the International Travel Authorization includes lodging, transportation, meals, conference registration, and any other travel costs or course fees. Costs of the trip that may be direct billed, such as lodging or conference registration, must also be included in the International Travel Authorization Form. The International Travel Authorization Form must accompany both the Travel Reimbursement Voucher and any applicable direct-billed Vendor Payment vouchers.
To ensure all travel meets the test of necessity, travel involving more than three employees from a single agency to a single international travel destination must be approved in advance by the Senior Vice President of Administration and Finance. This includes travel of presenters as well as attendees.
Note: Travel authorizations are required for all incoming foreign national visitors (i.e. guest speakers, etc...) and must be approved by Payroll Services before travel arrangements can be made. Refer to subsection .900/910 for form preparation and submission instructions.
Domestic Travel
The university does not require an approved travel authorization form for planned domestic travel but expect prudent judgement and reasonableness when incurring travel costs. Travelers must make a reasonable effort to secure the most cost beneficial means of travel for the Commonwealth. Before arranging travel, the traveler must have some form of approval from an Approving Authority.
If JMU has any agreements with individuals under contract to conduct business with the Commonwealth, these expenses should be paid with an Accounting Voucher. When entering into such contracts, JMU must adhere to the dollar limitations outlined in this section or clearly document the business case for any deviations. If there is no contractual agreement specific to travel and travel expenses (hotel, air fare, meals, mileage, etc.) and such expenses are incurred, the dollar limitations and documentation requirements outlined in this section are applicable.
Off Campus Retreats
The university requires prior approval for all planned retreats held at off campus locations. Retreats held at off campus locations require prior approval by an Approving Authority, the appropriate Senior Vice President, as well as the Assistant Vice President for Finance. This prior approval is obtained on the Off Campus Retreat Authorization Form.
.312 Internet Usages
In addition to all other policies set forth in this travel policy, the following policies must be adhered to when using the Internet to purchase travel services.
Usage of the Internet to procure travel services is allowed. (Also see subsection .314.) Use prudent judgment when choosing an Internet travel service site. The traveler must comply with procurement guidelines.
Suggested sites include:
When paying for services via the Internet, the following methods may be used:
** Flight insurance charges are not reimbursable.
.313 Conferences, Conventions, Seminars, and Training Workshops
Where it is determined that a seminar, workshop or training program is essential to staff development for five or more employees, the department shall investigate the option of bringing the trainer on site instead of authorizing employees to travel to an off-site location. The department shall document the comparative cost of an on-site session and retain such documentation on file with the department travel records. The department must also explore the practicality of fulfilling the desired staff development goals through use of studio and video teleconferencing where these options may be more cost-effective.
In selecting locations for meetings, departments shall give first preference to State-owned facilities. For meetings of policy, advisory, or supervisory boards, the selection of a meeting site should reflect the policy that a public body conducting public business shall take care that public funds are expended prudently.
In selecting sites for conferences and other meetings that are to be held at places other than state facilities, after complying with procurement statutes and regulations, observe the following guidelines. For meetings attended by fewer than 50 people you shall strive to use "Virginia Green" certified facilities. For meetings attended by 50 or more people, only "Virginia Green" certified facilities shall be used unless permission to select a different site has been granted by the Chief of Staff. In conducting meetings, the use of paper shall be minimized. When meals are served, disposable materials should be avoided to the greatest extent possible. Disposable materials that are used should be biodegradable or recyclable.
Allowable miscellaneous advance payments are subject to a maximum prepayment period of 180 days. Convention and Educational Services are limited to advance registration fees for conventions, conferences, seminars, and employee workshops. Departments must be reasonably sure that travel will occur as planned. Excludes other travel expenditures except for public carriers. Refer to the FPM, section 4205 Expenditures, .330 and .331 for complete details on Advance Payments.
.314 Travel Packages
The travel industry has begun to offer economical travel packages that may combine airline travel with hotel stays, car rentals, and in some cases even meals. These packages usually offer only a consolidated invoice that does not provide a breakdown of the various travel services included.
In order to purchase a travel package, the traveler must seek full reimbursement after the trip – no pre–payment or SPCC or direct payment is allowed. PRIOR to making the purchase, the traveler must also ensure that the package is the most economical option for the trip and provide additional documentation confirming the savings, as described below:
.315 Sponsored Program Funds
All travel reimbursements including, but not limited to, lodging, which will be reimbursed solely from sponsored program funds, are governed by the terms and conditions of the individual grant or contract. "Sponsored Program" should be clearly stated on the reimbursement voucher.
.320 Travel Management Agencies
.321 General
The Virginia Public Procurement Act requires state agencies to contract with private travel agencies for the procurement of travel services.
.322 Contracts
James Madison University currently has travel services contracts with the following travel agencies:
.323 Travel Management Services
Following is a list of travel services available from the travel management agencies.
.330 Transportation
.331 Travel Routing
Travel routing, whether by public transportation, privately-owned vehicle, State-owned vehicle or for-hire conveyance, shall be the most direct practicable route.
Persons traveling to the same event with identical travel plans must make an effort to carpool. Also, the use of video conferencing and conference calls, in lieu of in-person meetings, should be considered when at all feasible.
.332 Parking & Toll Expenses
Parking and Toll expenses are reimbursable when paid for by the traveler in the course of conducting official University business. An original receipt is required for reimbursement claims where each individual claim is greater than $75 per instance. When no receipt is required, the traveler must list the name of the toll facility or where it was paid, on the Travel Voucher. Reimbursement must be claimed as an "other expense" on the travel reimbursement voucher.
.333 State–Owned Transportation
.333.1 State-Owned Vehicles
Facilities Management Operations will reserve state vehicles for individuals traveling on official state business. Travelers may request a state vehicle by contacting Transportation Services, when making travel plans. If a state vehicle is available, the requester must complete a State Vehicle Request Form.
Refer to subsection .900/920 for form preparation and submission instructions.
Travelers should get all fuel and maintenance of state vehicles at state facilities within Virginia, whenever possible. When out of state use commercial stations. Unleaded regular fuel must always be used. Self-service must be utilized if available, if not available, please note this on the fuel ticket.
.333.2 Permanent Use of State-Owned Vehicles
The University assigns state-owned vehicles permanently to persons traveling on official University business as decided by the University President. Commuting authorization, reimbursement, and tax withholding requirements are the same for permanently assigned passenger vehicles as they are for trip pool vehicles.
.333.3 State Owned Aircraft Travel
State-owned aircraft are available on a priority basis and can be scheduled through the Department of Aviation (DOAV). Refer to the Aircraft Use Policy and Guidelines that can be found on DOAV's website at www.doav.virginia.gov/. Costs should be compared with commercial rates to determine the best air carrier travel for State travel.
.334 Personal Automobiles
University employees may use personal automobiles when traveling on Official University business. The University usually considers a personal automobile cost beneficial for occasional travel planned for distances up to an average of 280 miles per day.
Campus visitors, such as consultants and speakers, University Board of Visitors members and certain prospective employees may be reimbursed for all personal vehicle mileage at the maximum mileage reimbursement rate. Refer to Subsection .380
.334.1 Current Mileage Rates
Current Mileage Rates are available in an online table. Travelers who do not have access to the Network may call the Office of Accounts Payable for mileage rates.
To receive the higher mileage reimbursement rate for personal vehicle mileage exceeding an average of 280 miles per day per trip, the employee must request the University Transportation Manager to certify that one of the following apply:
The employee must submit a cost/benefit analysis and a completed Personal Vehicle Use Form (PVUF) to the Transportation Manager. In preparing the cost/benefit analysis, the employee should consider all cost associated with getting, parking, operating and returning a State-owned vehicle, to the cost of operating a personal automobile. Refer to Facilities Management Website ( http://facmgt.jmu.edu/web ) for instructions and forms on obtaining necessary certification. A Personal Vehicle Use Form, approved by the Transportation Manager, must be attached to the Travel Expense Reimbursement Voucher in order to receive the higher mileage rate.
Employees electing to use their personal vehicle as a matter of convenience for trips exceeding an average of 280 miles per day will be reimbursed for mileage at the reduced rate.
The Personal Vehicle Use Statement at the top of the Travel Expense Reimbursement Voucher should be checked appropriately when the traveler is a state employee.
.334.2 Mileage versus Air Costs
When travel is by personally-owned automobile, the total of the expenses reimbursed, including meals and lodging, should not exceed the total cost of the trip using the most economical public air transportation available, also including meals and lodging. The Assistant Vice President of Finance may grant exceptions to this policy when justified. A written explanation justifying the exception as well as comparative statements must be attached to the travel voucher for reimbursement.
.334.3 Commuting Mileage
Round-trip mileage traveled routinely and directly by the employee between his residence and base point incurred on a scheduled workday is considered commuting mileage. An employee can have only one assigned base point. Commuting mileage and other commuting costs incurred on normal workdays are considered a personal expense and are not reimbursable.
The University may reimburse mileage incurred when the employee's supervisor requires that the employee work on a Saturday, Sunday, or holiday that is not a scheduled workday. Reimbursement is subject to approval of the Approving Authority.
.334.4 Base Point
An employee can only have one base point, even if the employee has multiple work locations. JMU will assign the base point to be used for reimbursement purposes.
The employee's residence can be assigned by the agency as base point where it is considered cost beneficial to the State. In this case, the mileage driven from the employee's residence to one or more temporary work locations, including the employee's central office, is official State business mileage and is fully reimbursable.
.335 Public Transportation
Travelers may arrange public transportation after they have received departmental approval. International travelers may arrange public transportation after they have received the travel authorization with assigned travel authorization number and approving signatures.
Public transportation travel includes:
Allowable miscellaneous advance payments are subject to a maximum prepayment period of 180 days. Advance payment for travel by public carrier is limited to prepayments for individual travel by aircraft (if other than JMU travel contracts), train and bus. Excludes rental vehicle expenditures. Refer to the FPM, Section 4205, .330 and .331 for complete details on Advance Payments.
Public transportation rates must not exceed those for tourist or coach class accommodations. Recently, airlines have created a higher level of coach class service that charges a premium for certain desired seats. Such upgrades in the coach seating area are enhancements to the coach fare and are not reimbursable. Receipts for such expenses must be retained for submission with the travel voucher. Because of the liquidity of air and rail tickets, any unused portions must be returned to the department for credit.
Charges for changes to tickets/reservations to accommodate personal comfort, convenience and taste are not reimbursable. Change fees must be explained on the Travel Expense Reimbursement Voucher.
For taxis, shuttle vans and other forms of on demand or reserved "for hire" transportation, receipts are required only if the reimbursement claim exceeds $75 per instance. Reimbursement for limousine or other forms of luxury transportation services are not allowed. A maximum tip of 20% of the taxi cab or shuttle service fare is reimbursable as a transportation cost separate from Meals and Incidental Expenses. For reimbursement, the Travel Expense Reimbursement Voucher must separate the amount for the tip from the amount of the fare.
Bus travel permitted in lieu of automobile, airline, or train travel when cost beneficial.
Public transportation from place of lodging to restaurants is allowed only for official business needs.
.335.1 Air & Rail Tickets
Reimbursement for first class air or rail travel is prohibited.
Generally, airline and rail travel cannot exceed the rates charged for tourist or coach fare. When warranted, the approving authority may grant permission for business class travel (air or rail) under the following circumstances:
Travelers have four options available to purchase air and rail tickets:
Certain airlines now charge additional fees (baggage) for services formerly included in the airfare cost. When procuring airfare for business travel, travelers should consider total costs in selecting the most appropriate carrier. Airlines publish limits for baggage and the fees associated with those limits. Travelers are expected to be aware of these limits. In the event these limits must be exceeded for legitimate business purposes, the cost is reimbursable. A receipt and appropriate explanation must be included with the TERV.
Cancelled tickets (full fare and non-refundable) usually hold some residual value depending upon specific airline policies and restrictions. All unused portions and credits must be returned to the department. These will be subject to future audits.
.335.2 Chartered Aircraft Travel
Chartered aircraft will only be used when State-owned aircraft are not available or will not meet customer needs. The Department of Aviation (DOAV) shall contract for all chartered aircraft on behalf of state agencies. Reference the Aircraft Use Policy and Guidelines on the DOAV's website at www.doav.virginia.gov. Chartering an aircraft is permitted when authorized in advance by the requesting agency's Cabinet Secretary or designee, and justified by a written cost/benefit analysis. Submit request and a written cost/benefit analysis, as an email attachment, to the Manager of Accounts Payable. The cost/benefit analysis must include a comparison of the total costs of the trip by alternative means of travel, including all associated costs, and may consider such benefits as reduced overnight travel costs and employee time out of the office, security, etc. A copy of this analysis and the written approval from the Cabinet Secretary or designee must be attached to the traveling agency's voucher.
.335.3 Vehicle Rental
Reimbursement of car rental expenses is limited to official business use only. Reimbursement MUST be claimed as an "other expense" on the travel expense reimbursement voucher.
For travel initiated from the traveler's base point, the traveler must submit a request to the Transportation Manager for a rental vehicle. See Transportation website (http://facmgt.jmu.edu/web) for procedures and forms. If a rental car is approved, only Transportation Services will be allowed to make the arrangements utilizing the Commonwealth of Virginia's State Contractor, Enterprise Leasing. Enterprise Leasing will invoice Transportation Services, who will then ATV the charges to the department. When rental vehicles are arranged by Transportation Services they will be picked up at; and returned to Transportation Services. Travelers must ensure that the rental vehicle is refueled before returning the vehicle to Transportation Services.
When rental vehicles are necessary after reaching the destination of travel, rentals may be made through commercial rental agencies. The traveler must select the most economical contractor and type of vehicle available, and acquire any commercial rate or government discount available. When possible, rentals should be arranged through a travel agency that has contracted with the Commonwealth to perform such services or utilize the Commonwealth of Virginia's State Contractor, Enterprise Leasing. Travelers must ensure that the rental vehicle is refueled before returning the vehicle to the rental contractor unless an exception is noted. Travelers may not prepay fuel charges to the rental contractor. Reimbursement will be based on the fuel used and receipts provided. Travelers will not be reimbursed for navigational equipment costs.
In no instance should the traveler enter into a "Fuel Agreement" or pay for fuel at the time of rental or before vehicle is used.
Vehicle Rental Insurance
The option to purchase insurance offered by rental car contractors depends upon the following:
.336 Personal Use of Aircraft Travel
The use of personal aircraft is permitted for official state travel with the prior approval of the President. Personal aircraft usage by the President requires the prior approval of the appropriate cabinet secretary.
Documentation of comparable costs for other travel means must be included in the voucher package. The reimbursement shall be limited to the most economical means of travel available at that time. For example, if it were less costly to travel by commercial carrier, the reimbursement shall be limited to the lowest cost commercial carrier ticket available. The traveler must include a signed statement with the travel reimbursement request certifying that the amount requested represents the most economical use of public funds. As with all travel, it is the responsibility of the traveler and the agency fiscal office to ensure the most efficient use of taxpayer funds.
The reimbursement rate per mile shall be the amount listed by the federal government at the GSA website, http://www.gsa.gov/portal/category/100000 at the time of the travel. A dated printout of this site indicating the appropriate mileage rate for the travel time period must be included with the travel reimbursement voucher package.
.340 Lodging
The University will reimburse travelers for lodging when traveling on official business outside the official station and utilizing non-luxury accommodations. Lodging expenses vary with the area traveled but all payments must be necessary and reasonable. Travelers may use the services of a JMU contracted travel agency to ensure that they obtain the most economical lodging accommodations. The Travel Card or personal credit card may be used to purchase lodging through the Internet, if the vendor has a secure Web Site. The Web Site is secure if the address window starts with https://.
Allowable miscellaneous advance payments are subject to a maximum prepayment period of 180 days. Hotel/Motel deposits are limited to one night of lodging, if required, for direct bill payments on hotel/motel rooms for employees who travel on behalf of the University. Use of the travel card is encouraged to secure room confirmations. Actual advance payments using travel charge card will not be reimbursed before the trip. Refer to the FPM, Section 4205 Expenditures, .330 and .331 for complete details on Advance Payments.
All lodging rates are governed by the GSA rates effective October 1, 2015. The traveler must search for the travel destination using the search criteria on the website: http://www.gsa.gov/portal/content/104877 .
NOTE: The travel destination or lodging destination is the city or county in which the hotel is physically located. The hotel's mailing address should not be used for verification of city/county. If the hotel is not within the city limits, the county in which it is located should be used for lodging rates. If a location is not listed in the GSA table, the standard rate applies.
Lodging guideline amounts exclude local taxes and surcharges. Lodging taxes, fees and surcharges are reimbursable and should be included with the lodging amounts on the Travel Voucher. The amount of tax included should be on the amount allowed for reimbursement, not the total paid if it is more than the guideline amount.
Approving Authorities have the authority to approve reimbursement for lodging up to 50% over the guidelines for both in-State and out-of-state travel when circumstances warrant. The Assistant Vice President for Finance or designee is authorized to approve reimbursements for lodging up to 100% over the guidelines when circumstances warrant. The authority to approve above the guidelines does not grant authority to utilize luxury accommodations. The expectation is that non-luxury accommodations will be used.
An explanation of circumstances justifying the lodging exception must be attached to the Travel Expense Reimbursement voucher.
Examples of luxury hotels include but are not limited to: Ritz-Carlton, Paramount, Park Hyatt, Four Seasons Washington. Final determination as to what is considered luxury vs. non-luxury rests with the Assistant Vice President for Finance or designee. Use of luxury accommodations will be reimbursed at the per diem rate.
Travelers who exceed allowable limits without proper approval will be personally liable for the additional expense incurred. In such cases, taxes and surcharges will be prorated and reimbursed only for the appropriate rate.
The traveler must submit original, itemized hotel bills obtained at the time of checkout and other supporting receipts for lodging expense with the Travel Voucher. Explain fully any unusual charges.
For hotel rooms obtained through Internet providers (Priceline, Expedia, Orbitz, Travelocity, etc), the traveler must submit the hardcopy final page from the Internet site showing total cost and confirmed services. Explain fully any unusual charges.
Since hotels charge for non-cancelled reservations, the traveler should advise the hotel of any travel plan changes when possible. The University may not reimburse these charges if the traveler is negligent in canceling reservations.
Submit a copy of the approved comparison statement with the Travel Expense Reimbursement Voucher.
Number of Persons in a Hotel Room
When two or more people travel on official State business and stay in the same non-luxury hotel room, the cost of the room cannot exceed the amount each individual could be reimbursed at the per diem guideline had they stayed in separate rooms.
Examples of luxury hotels include but are not limited to: Ritz-Carlton, Paramount, Park Hyatt, Four Seasons Washington. Final determination as to what is considered luxury vs. non-luxury rests with the Assistant Vice President for Finance or designee.
.350 Meals/Food and Beverage
James Madison University will reimburse meal expenses based on a fixed allowance. State Travel Regulations refer to the fixed allowance as the Meals and Incidental Expense (M&IE) Per Diem. The following subsections provide requirements for meal expense reimbursements.
Travelers must request meal reimbursements on a Travel Voucher, not an Accounting Voucher.
.351 Meals and Incidental Travel Expenses
Generally, meals and certain incidental travel expenses are reimbursable for overnight official business travel outside the traveler's official station. (See exceptions for Official Business Meals and Overtime Meals later in this section). Incidental expenses include bellhop/taxi tips, personal telephone calls, laundry and travel between lodging and places where meals are taken.
The M&IE Rates located at the link below provide individual meal reimbursement amounts. These rates should be used to determine the maximum meal reimbursement amounts for official business meals and/or the M&IE reduction.
The M&IE Rates must be reduced for the applicable meal when meals are provided at no cost during an overnight travel period. Refer to the Prorations and Reductions section for additional guidance. The M&IE Rates listed on the website include amounts for the 75% travel days. The M&IE Rates should be used unless a traveler needs to make an adjustment for provided meals, as noted in the Prorations and Reductions Section.
State Travel Regulations do not permit direct agency billing of meal expenses incurred during overnight travel, to include charging meals to direct-billed hotel rooms.
The M&IE per diem used shall correspond to the location of the related overnight lodging. The applicable M&IE per Diem, or fraction of it, is payable to the traveler without itemization of expense or receipts.
The following link should be used to calculate prorations and deductions for meal per diems: http://www.gsa.gov/portal/content/101518.
On a travel departure or return day, 75% of the M&IE rate is reimbursed. For trips involving multiple travel destinations, base the reduction rate in effect for where the night was spent as follows:
Departure Day - Where you spend the night.
Return Day - Where you spent the night before returning to home base.
When meals are provided at no cost in conjunction with the travel events, the applicable M&IE rate shall be reduced by the amount shown for the applicable meal in the M&IE Rate Table. For example, if the M&IE rate allows a $51 total reimbursement, and lunch was provided at no cost, the total allowable reimbursement for that day would be $39 ($51 - $12 lunch).
However, when meals are provided at no cost in conjunction with travel events on a travel departure or return day, the full M&IE rate is reduced by the full amount of the appropriate meals followed by a 75% prorating of the balance. For example, if the M&IE rate allows a $51 total reimbursement, and lunch was provided at no cost on a travel departure or return day, the total allowable reimbursement for that day would be $29.25 [($51 - $12 lunch = $39) $39 * .75 - $29.25].
When meals are included with registration or lodging expense as part of a package, the number and type of meals (breakfast, lunch, dinner) must be recorded on the travel voucher.
If a continental breakfast or reception is offered as part of the travel event and the food/timing is sufficient to serve as a meal, the traveler must reduce the per diem by the appropriate allowance amount. If a breakfast is offered at no charge by the hotel and the traveler does not partake in the breakfast due to any reasonable circumstances (e.g. early work hours do not allow for participation in the provided breakfast, the food provided was not adequate, the traveler's dietary needs were not met, etc.), then the traveler must note this on the TERV. If a meal is offered as part of a conference and the traveler has medical restrictions, the traveler should make every effort to have the conference facilitate his/her needs by the deadline specified by the conference. If the conference does not honor the request, the traveler is not required to deduct the applicable meal allowance from the per diem. However, the traveler must include a note or other documentation with the Travel Expense Reimbursement Voucher documenting this information.
.352 Meal Reimbursements for Overtime and Official Business Meals
Generally, meal expenses that do not involve an overnight stay are not reimbursable. The University may allow reimbursement if documentation supporting the reimbursement clearly establishes that the individual takes the meal during overtime work periods or for official business reasons. To be eligible for reimbursement, the University must consider such meals essential to its mission, and a business necessity.
• Overtime Meals
An overtime meal allowance is a fixed dollar amount allowed while working or traveling in an overtime status. Overtime status is when work or travel time occurs beyond an employee's normal, scheduled work hours, but not overnight. Therefore, overtime meal allowance does not apply during overnight travel status. In the case of overnight travel, per diem rates apply.
An overtime meal allowance is allowed when overtime worked is essential to the agency's mission and is in excess of the employee's normal, scheduled work hours.
Documentation supporting the reimbursement of an overtime meal must clearly establish adherence to the above requirements by providing sufficient reason for the overtime.
NOTE: Scheduled work hours and overtime hours worked for overtime meals must be included on the voucher.
Overtime Meal Rates - Overtime Meal Allowance policy described in the following table must be followed.
*Note: Or if comparable overtime is necessitated by shift schedule or beyond a routine, scheduled 40-hour work period.
Agencies are required to comply with IRS regulations regarding reportable meals. An overtime meal allowance based on the number of hours worked IS considered taxable wages and must be coded to expenditure account 128700.
• Official Business Meals
Meals while on official business must involve a substantive and bona fide business discussion with a non-University employee. The employee must complete a Business Meal Certification for Non-Overnight Travel form and submit it with the reimbursement request. Refer to subsection .930 of this travel section for instructions for completing the form. A blank copy of the form is at the end of this section.
Identification of all persons involved must be listed on the Business Meal Certification for Non-Overnight Travel form. The University will reimburse official business meals based on actual costs incurred up to the amount shown for the applicable meal found in the GSA website. An original, itemized receipt is required for reimbursement of all business meals. Tips for official business meals is limited to 15% of the food/drink before taxes. The M&IE rate used will correspond to the location in which the individual purchases the official business meal. An Approving Authority may, with sufficient justification, and the original itemized receipt, authorize a meal reimbursement up to 50% over the applicable per diem guideline. Refer to Subsection .930 and the BMCF form
.353 Food and Beverage Procedures
The procedures provided herein apply to all James Madison University departments, faculty, staff, students and all organizations and individuals that intend to provide food and/or beverages and any related services to JMU personnel (faculty and staff), students, or their guests at university expense.
There are limited circumstances in which it is considered appropriate to provide food and beverages to personnel who are not in travel status.
These procedures were created to provide guidance when using state funds to purchase food and beverages for official university business. Purchases from any university account (including E & G, Auxiliary, Local, and Grant funds) are subject to these guidelines. Purchases for food and beverages include, but are not limited to, business meals, catered events, meal tickets, finger foods, party platters, and refreshment breaks.
Appropriate Food and Beverages Functions
The functions or events at which it is considered appropriate for food and beverages to be served to University personnel are limited to the following:
Requirements and Limitations
This procedure established the following requirements and limitations regarding appropriate expenditures for food and beverages:
Catering and Dining Services
JMU has a contract with Aramark to provide all catering and dining services for on campus official business events. Departments must utilize JMU's Catering and Dining Services unless permission to use an outside vendor is obtained in advance of the event from Aramark. If Aramark exercises its right of refusal to provide food/beverage and grants written approval for the department to use an outside vendor, the department must maintain this approval for future audit.
When using JMU's Catering and Dining Services, a BMCF must be completed for each event and maintained along with the contract in the department's office for future audits.
Business events that would not require Catering and Dining Services to be used are:
Local Vendors
For payment processing to the vendor when purchasing food and/or beverages, a Business Meal Certification Form must be completed for each event and submitted with an Accounting Voucher, along with the original itemized receipt to the office of Accounts Payable for payment processing.
For payment processing reimbursing an individual who purchases food and/or beverages, a Business Meal Certification Form must be completed for each event and submitted with the Travel Expense Reimbursement Voucher, along with the original itemized receipt to the office of Accounts Payable for payment processing.
The Small Purchase Charge Card (SPCC) may only be used to purchase pizza from a local vendor. The BMCF and original itemized receipt for each event is to be maintained in the departments' office for future audits or inquiries from the Cash and Investments office. In order to purchase from a pizza vendor the restaurant exception form must be approved and on file in the Cash and Investments Office.
NOTE: Departments must utilize JMU's Catering and Dining Services unless permission to use an outside vendor is obtained in advance of the event from Catering and Dining Services.
.360 Meals and Incidental Expense
.361 IRS Reporting Requirements
Business meal reimbursements which are not related to overnight travel and are made under an accountability plan are not generally considered by the IRS to be reportable income. Employees are responsible for reviewing and conforming to current IRS regulations. Overtime meals are not considered Business Meals. See the Overtime Meals section for further information. The disbursing agency must determine IRS income reporting requirements for meals reimbursed under the sponsored program exception based on the circumstances of each case.
.362 M&IE Rate Table/Lodging/Meals and Incidental Expense (M&IE)
The GSA web page (www.gsa.gov/portal/content/104877) provides the individual meal guideline amount for each respective daily amount. According to Subsection .350, "Meals" these individual meal amounts are pertinent for the determination of maximum meal reimbursement amounts. They include overtime and official business meals and/or the M&IE reduction, which must occur where the organization sponsoring an event provides meals at no cost during an overnight travel period.
The GSA web page provides the maximum allowable amount for lodging reimbursement and M&IE Per Diems to help travelers and agencies in making travel reimbursement decisions. James Madison University will reimburse travelers for actual lodging costs incurred up to the applicable maximum guideline. The University will pay the M&IE per diem according to Subsection .350, "Meals." Although the individual may use more expensive lodging and restaurant establishments, reimbursements are limited to the guideline amounts.
The Commonwealth does not intend these guidelines to supersede lower guidelines established by James Madison University based upon University policies, budgetary constraints, or travel circumstances. The University must apply maximum allowable meal and lodging reimbursement guidelines consistently within the University to all travelers, including board or commission members. Departments may give travelers the guidelines before travel.
The GSA web site provides standard amounts for travel, in and out-of-state and additional guidelines for selected cities. The standard guidelines apply to any city not listed.
.370 Miscellaneous Expenses
.371 Allowed Miscellaneous Expenses
.372 Disallowed Miscellaneous Expenses
The following miscellaneous expenses are not reimbursable:
The above list is not all-inclusive. Travelers should use prudent judgment and remember that all travel expense accounts are open to the public and must be able to sustain the test of public review.
Travel credits, reduced rates, or free services received from public facilities (that is, airlines, car rental agencies, motels, etc.) by persons for whatever reason accrue to the University. Travelers should report any such credit, reduced rate, or free service to the department head, and use for future official business travel.
.380 Prospective Employees, Employee Recruitment and Campus Visitors
The University may reimburse the Travel expenses of certain prospective employees, their spouses and dependent children. University employees, who incur expenses, as part of employee recruitment, may request reimbursement of these expenses. As a University standard, James Madison University limits these expenses to meals for three (3) university employees, per candidate and campus visitor meal. However, if the department has sufficient funds for more than that number of JMU employees, they are allowed to do so. The University may allow reimbursement of travel expenses for campus visitors, such as consultants or speakers. Provisions of James Madison University, Policy No. 4401, "University Supported Travel," and these procedures apply. Individuals making requests must get approval of the appropriate Approving Authority before making any commitment. The traveler may use a JMU contracted travel agency for making travel arrangements. An Approving Authority must approve the voucher and submit the voucher within 5 working days of receipt from the non-State employee.
.381 Prospective Employees
Reimbursement of travel expenses for prospective employees is allowable. The department is responsible for providing the prospective employee with travel policy guidelines prior to travel. The University may reimburse travel expenses for spouses and dependent children for department heads, directors, deans, assistant vice presidents, senior vice presidents and positions above that level. Travel may not exceed three (3) days.
.382 Employee Recruitment
Reimbursement of expenses incurred by University employees during pre-employment recruitment efforts is allowable. The Travel Voucher must show the names of the employees involved. Meals for spouses of University employees are not reimbursable.
Costs of home entertainment, as part of employee recruitment, are allowable for prospective employees, their spouses and dependent children. The University limits reimbursement to costs at a moderately priced restaurant. Costs of alcoholic beverages are not reimbursable.
.383 Campus Visitors
Travel expenses of consultants, speakers and other campus visitors are allowable. When paying honorariums or fees, a prior agreement or contract must accompany the voucher. The Office of Finance prefers to pay one amount which would cover the travel expenses and the honorarium or fee. Complete an Accounting Voucher for payments (agreements) that are all inclusive and do not reflect travel expenses. No itemized receipts are necessary for all inclusive payments. When paying travel expenses separately from the honorarium or fee, complete a Travel Voucher to reimburse the individual's travel expenses and an Accounting Voucher to reimburse the honorarium or fee. In this situation, normal travel expense guidelines apply. The individual or company that provides the service may submit an invoice to JMU for payment.
.400 International Travel Special Requirements
.410 Foreign Destination
Prior to making international travel arrangements, an International Travel Authorization Form must be submitted to the appropriate Approving Authority, the appropriate Senior Vice President, as well as the Senior Vice President of Finance and Administration for their approval. The proposed trip plan must include the following: traveler's name, destination, departure and return dates, reason for travel and the total estimated cost of the trip.
The approved International Travel Authorization Form is forwarded to the Accounts Payable office for processing. This approval is required, whatever the source of funds used to pay travel expenses.
With careful consideration of the reasonableness limitations specified in the General section of these regulations, the Assistant Vice President of Finance may grant permission for business class travel under the following circumstances:
Reimbursement for first class travel is prohibited.
Per Diem Rates
The Commonwealth of Virginia uses the lodging and M&IE per diem rates for foreign travel as defined by the U.S. General Services Administration (GSA). The Department of Defense (DOD) sets the rates for Hawaii, Alaska, and all United States Territories (Puerto Rico, Guam, The Virgin Islands, etc.). The Secretary of State establishes these maximum rates of per diem allowances for travel in foreign areas.
The GSA web page (www.gsa.gov/portal/category/21287) link for domestic travel lodging and M&IE rates has links to the DOD and State Department sites. If a specific city is not listed, use the "Other" rate shown for that country. Verify rates used are for the actual date of travel. The M&IE portion of the maximum per diem rate covers the cost of meals as well as incidental expenses.
For currency conversions you may use the following site, http://www.oanda.com/converter/classic. Currency conversions must be calculated using the rate applicable to the date of the receipt. All receipts must be converted separately to U.S. dollars. Note on the conversion sheet a description of the receipt, such as, Taxi, Hotel, Bus, etc.
Reimbursement for out–of–country travel will be at the rate established by GSA. However, an Approving Authority is authorized to approve reimbursements up to 50% over the guidelines when circumstances warrant. The Assistant Vice President for Finance or designee is authorized to approve reimbursements up to 100% over the guidelines when circumstances warrant.
.500 University Provided Funds for Travel
The University provides funds for travel expenses by issuing charge cards. Travelers may also request prepayment of certain expenses by an Accounting Voucher. In extenuating circumstances, the University will provide a WellsOne VISA Commercial Credit Card, which will be used as a declining balance card, to travelers to facilitate travel related expenses. This subsection includes a detailed explanation of each method and restrictions that apply.
.510 Travel Charge Cards
The Bank of America's VISA Travel Card Program provides faculty and staff members with the opportunity to travel on University business without using personal dollars. The University provides funds for travel expenses by offering employees a Bank of America VISA Travel Card.
The University issues travel charge cards to any faculty or staff member who travels on behalf of the University. Charge cards have no annual fee, and the University incurs no financial liability through use of the cards. Cardholders may request an annual exception allowing them to take advantage of a feature to access cash using their travel card to cover expenses when the card is not accepted. The available cash on the travel card is limited to 20% of the cardholder's limit. The intention is for the ATM feature to be accessed only for those expenses for which cards are not accepted. Travelers must use Bank of America ATM's to avoid transaction fees. Any fees incurred for use of non-BOA ATM's will not be reimbursable expenses. Travel charge card vendors send all bills to the individual cardholder. The cardholder is responsible for the travel charge card charges. The traveler must process a travel voucher within sixty (60) working days after completion of the trip. Timely processing allows for receipt of reimbursements in time to pay travel charge card bills within the period prescribed by the charge card vendor.
The Bank of America VISA Travel Card Program is operated through the procedures provided by the State Department of Accounts.
Employees who decline the use of a travel charge card may not receive a Wells One VISA Commercial Credit Card to cover travel expenses, and the University Business Office does not grant travel advances.
.520 Payment by Accounting Voucher
When necessary, the University makes payment by an Accounting Voucher for travel expenses charged directly to JMU rather than paid by the traveler. These payments may include lodging accommodations, non-overnight travel meals, auto rentals, or other transportation costs. The University strongly discourages billing of overnight lodging. The Department must complete and submit an approved Accounting Voucher, payable to the vendor, to the Office of Accounts Payable. The voucher must include the applicable information listed below.
The University will make a prepayment for one (1) day of lodging if required. Departments must prepare an Accounting Voucher for the prepayment. Submit the approved Voucher to the Office of Accounts Payable.
.530 Payment by WellsOne VISA Commercial Credit Card
Effective September 1, 2014, the WellsOne Commercial Card is an option reserved only for the following programs: International Studies Programs and the Marching Royal Dukes. International Accounting administers all cards for the International Studies Programs. The University Business Office and the Cash & Investments Office jointly administer cards for the Marching Royal Dukes. Forms specific to these programs are not available online.
.540 Payment by Wells Fargo Prepaid Card Solutions Card
Effective September 1, 2014, the University offers a prepaid debit MasterCard product to replace the WellsOne VISA Commercial Card, which will be available for the following scenarios (after all other funding options have been exhausted and documented): per diem only domestic travel for students representing the University, travel for students and/or faculty related to externally funded Sponsored Programs and/or employees leading groups/teams of students not eligible for individual per diem cards. The traveler must submit a completed JMU Wells Fargo Prepaid Card Solutions Card Request for Funding, signed by the Approving Authority*. Separate requests for funding forms exist for students, employees and sponsored program travelers. The Request for Funding must include the following:
*Approving Authority: President, Vice President, Assistant Vice President, Dean, Asst/Assoc Dean, Director, or Department head who is the Approving Authority for the DeptID.
If the funding is related to a Sponsored Program, the Request for Funding will require additional approval from the Sponsored Programs Accounting Office. All Requests for Funding require a copy of a printed GSA Per Diem Calculation form to be attached. International Travel requires a completed and approved International Travel Authorization Form in addition to a copy of a printed GSA Per Diem Calculation form. No incomplete Requests for Funding will be processed.
ALL EMPLOYEE AND SPONSORED PROGRAM FUNDING REQUESTS REQUIRE the traveler to file a Travel Expense Reimbursement Voucher (TERV) upon completion of each travel event.
Once the completed Funding Request and accompanying documents are obtained, the traveler presents the request to the University Business Office for funding (and to receive a Wells Fargo Prepaid Card Solutions Card). Each individual must sign a JMU Wells Fargo Prepaid Card Solutions Card Cardholder Agreement prior to being issued a Prepaid Card Solutions Card. Traveler must present proper identification (driver's license, JAC card, passport) in order to receive a Wells Fargo Prepaid Card Solutions Card. No one may pick up the card on behalf of the traveler. (No exceptions will be made to this requirement.) The traveler will be given a copy of the Cardholder Agreement to keep and will be responsible for abiding by the terms of the Cardholder Agreement.
Wells Fargo Prepaid Card Solutions Cards will be issued within five (5) days of the trip departure date BUT NO LATER THAN ONE BUSINESS DAY PRIOR TO TRAVEL DEPARTURE DATE to allow sufficient time for card funding. Cards will not be funded or released less than one day prior to travel date, travelers who fail to pick up reserved cards may submit requests for travel reimbursement. Funds will be loaded on cards one business day prior to the departure day and cannot be removed. The cards are the cardholder's permanent responsibility and belong to the cardholder, as do any funds remaining on the cards. Departments will be expected to plan in advance and submit properly completed documentation no less than three (3) days prior to the trip departure date to allow Finance staff time to process the Card Agreement and related Funding Request.
Finance cannot provide departments with monthly Transaction Detail Reports. This card product supports a card relationship between the cardholder and the bank. The University Finance staff will serve only in the capacity of ordering, distributing and funding cards as appropriate. Departments should remind travelers to retain and submit receipts upon completion of travel in compliance with the JMU Financial Procedures Manual Travel section 4215 requirements as well as any applicable departmental policies.
Cardholders may check their card balances online by visiting the Prepaid Card Solutions website (www.myprepaidsolution.com). Cardholders will be provided online statements via the online cardholder website.
If the total legitimate expenses submitted on the required TERV exceeds the card transaction total, the traveler may be reimbursed for the difference, however, if the legitimate expenses are less than the card total funded, the traveler must reimburse the department within 30 days of the trip return date as noted on the Funding Request. Reimbursement is made by presenting a completed Check Deposit Transmittal (DTF) form and check payable to James Madison University to the University Business Office along with a copy of the original Funding Request. The responsibility for reimbursements due remain with the cardholder and the requesting department. The requesting department is responsible for following up with the cardholder if excess funds were loaded on the card or the cardholder did not travel as expected. The requesting department is required to send a copy of the receipted DTF to Cash & Investments within the 30 days of the trip return date via campus mail to MSC 5711 or via email to firstname.lastname@example.com. The DTF should reference the cardholder's name, date and amount for which the card was originally funded. Should a department neglect to follow up on excess cardholder funding, future prepaid funding requests may not be authorized.
The forms related to the Wells Fargo Prepaid Card Solutions Card are available in the JMU Financial Procedures Manual Forms Index and instructions for completion are available below in section .950 and .960 Forms Preparation Instructions.
.600 Travel Reimbursements
.610 Travel Expense Reimbursement Vouchers
State Travel Regulations require the use of the Travel Expense Reimbursement Voucher to itemize travel expenses for reimbursement. All travel expenses, including small amounts, such as tolls and parking when using a state vehicle, must be submitted on a Travel Expense Reimbursement Voucher. The different columns of the Travel Voucher provide for proper presentation of travel data. Complete the voucher showing dates, expenses, miscellaneous items and any other information that support the reimbursement request. Enter the Department ID Code and the Account Code below the travel expense information in Column 2 of the Travel Voucher. Use a Travel Expense Reimbursement Voucher Continuation Sheet, if needed to list expenses. Complete the continuation sheet according to instructions provided for the Travel Voucher. Enter the total from the Continuation Sheet on the original copy of the Travel Voucher in the space titled, "Total Sheet 2". Follow the same procedure for additional Continuation Sheets.
Attach all appropriate receipts and supporting documentation to the original copy of the Travel Voucher and have the Traveler's Supervisor sign the original copy. The Approving Authority, for the Department ID charged, if different from the traveler's supervisor, must also sign the original copy. Forward the original copy of the form to the Office of Accounts Payable.
Travelers requesting reimbursement for other than their own lodging expenses must include the name and identification of each additional person with a justification for payment. Each traveler must submit a reimbursement request for his or her own meal expenses in the amount of the appropriate per diem. Travel expenses for individuals (spouses, friends, etc.) or employees not on official business for the Commonwealth are inappropriate State expenditures.
Document any request for exceptions beyond the requirements of this procedure. Attach the documentation to the voucher and identify the requested exception on the Travel Voucher, referencing the attached documentation.
By signing the travel reimbursement request, the traveler is certifying the accuracy of all information and the legitimacy of the travel. The signature of the traveler's supervisor certifies that the supervisor agrees that the travel was necessary and the requested reimbursements are proper. The signature of the appropriate Approving Authority certifies that the reimbursement being requested is authorized. Travelers are responsible for the legitimacy and presentation of supporting documentation included with the Travel Voucher. The traveler and the University are responsible for legality, legibility and completeness of the voucher.
Travelers must submit a completed Travel Expense Reimbursement Voucher to the supervisor for approval within sixty (60) working days after completion of the trip. In the case of continuous travel, the traveler must submit the voucher to the supervisor within 60 working days of the last day of travel for which reimbursement is requested. The traveler's supervisor must approve and submit the voucher to the Approving Authority (if any) within five (5) working days of receipt. The Approving Authority must approve and submit the voucher to the Office Of Accounts Payable within five (5) working days of receipt.
An Approving Authority must approve and submit Travel Expense Reimbursement Vouchers for non-state employees within five (5) working days of receipt. The University may not approve Travel Expense Reimbursement Vouchers submitted after the prescribed period.
.620 Required Travel Documentation Checklist
Travelers must provide the information and applicable supporting documentation listed below. The traveler must submit the original copy of receipts and forms with the Travel Voucher. Items listed include a reference to the corresponding subsection of this procedure.
The above list is not all-inclusive. Travelers must keep all receipts and maintain accurate records of all expenses to assure correct reporting and submission of travel expense reimbursement documents. Each day's expenses must be shown separately on the voucher.
.700 Responsibilities
.710 Department/Traveler
.720 Traveler's Supervisor
.725 Approving Authority
.730 Senior Vice Presidents
.740 Finance Division
.750 Facilities Management Operations
Transportation Manager
.800 Processing Procedures
.810 Department/Office/Traveler
.815 Approving Authority
.820 Senior Vice Presidents
.830 Office of Assistant Vice President for Finance
.840 Office of Accounts Payable
.850 Traveler's Supervisor
.860 Facilities Management Operations
Transportation Manager
.900 Forms Preparation and Submission
.910 International Travel Authorization Form
.911 Required
The traveler must complete this form for approval of all University supported international destination travel. The travel authorization form is also required to obtain approval for foreign national visitors.
.912 Where to Obtain Blank Forms
A blank form is available ONLINE.
.913 Number of Copies
Complete one original.
.914 Where to Send Completed Forms
Send form to the Approving authority for the department ID number, to the traveler's Senior Vice President and finally to the Senior Vice President of Administration and Finance. Forward the original approved form to the Office of Accounts Payable immediately after obtaining all necessary approvals and retain a photo copy of approved form in departmental files.
.915 Form Preparation Instructions
This subsection provides detailed instructions for preparation of the International Travel Authorization Form. Enter the following information only; leave all other areas blank.
.920 James Madison University State Vehicle Request Form
.921 Required
This request is required for university employees to reserve state vehicles for official business travel.
.922 Where to Obtain Blank Forms
A request must be entered into the AIM system by someone in the department that has access to that system.
.923 Number of Copies
Complete one copy.
.924 Where to Send Completed Forms
The request is submitted online. Print the signature page and have it signed by the Approver. This sheet can then be emailed or faxed to Transportation.
.930 Business Meal Certification for Non-overnight Travel Form
.931 Required
Travelers must complete this form to certify the tax-exempt nature of a business meal. Reimbursement for meals and meal tips for a trip not involving an overnight stay is reportable as gross income on the employee's W-2 form. Information provided on the form must clearly show that the meal involved substantive and bona fide business discussions. Meals must be with non-university employees (for example, another state agency employee, speaker or student recruit). If meals are on a non-workday or overtime period show the date, time of the meal, and explain fully.
.932 Where to Obtain Blank Forms
A blank form is available ONLINE.
.933 Number of Copies
Complete the original and one copy of the form.
.934 Where to Send Completed Forms
Forms should be sent to the Office of Accounts Payable. Attach the original form to the approved Travel Expense Reimbursement Voucher, when requesting reimbursement and tax exemption for meals and meal tips not involving an overnight stay and/or reimbursable food and beverages.
.935 Form Preparation Instructions
This subsection provides detailed instructions for preparation of the Business Meal Certification form. Enter the following information only; leave all other blocks blank.
.940 Travel Expense Reimbursement Voucher
.941 Required
The traveler must complete this form to claim reimbursement for University Supported Travel.
.942 Where to Obtain Blank Forms
A blank form is available ONLINE (the continuation form is included).
.943 Number of Copies
Complete the Original and make two photo copies of the form.
.944 Where to Send Completed Forms
Send the Original (copy) to the Office of Accounts Payable. The department should keep the second copy; the third copy is for the traveler.
.945 Required Supporting Documents
Refer to Subsection .620 for a list of required supporting documentation.
.946 Form Preparation Instructions
This subsection provides detailed instructions for preparation of the Travel Expense Reimbursement Voucher. Print a copy of a travel voucher (with numbers to coincide with the instructions) to assist you with completing your voucher (using this link).
Please note:
.950 Wells Fargo Prepaid Card Solutions Card Funding Request
.951 Required
The traveler must complete this form to request Wells Fargo Prepaid Card Solutions Card Funding for University Supported Travel only after exhausting all other payment options.
.952 Where to Obtain Blank Forms
A blank form is available online in the FPM Forms Index.
.953 Number of Copies
Complete the Original and make two copies of the form (three if international travel). One copy is kept by the traveler/department, one copy is sent to Accounts Payable with the original approved TA if international travel, one copy will be attached to the TERV.
.954 Where to Send Completed Forms
Submit the Original to the University Business Office with a copy of the TA only if international travel and GSA Per Diem Calculation attached for processing of the request. International Travel requires attached documentation as indicated in section 4215.410 in place of the GSA Per Diem Calculation form. Incomplete requests will not be processed.
.955 Required Supporting Documents
Attach a completed copy of the Travel Authorization (only if international travel)and the completed GSA Per Diem Calculation [located at: http://www.gsa.gov/portal/category/26429 ].
.956 Form Preparation Instructions
This subsection provides detailed instructions for preparation of the Wells Fargo Prepaid Card Solutions Card for Funding forms. Note: Separate Request for Funding forms exist for students, employees and sponsored program travelers. These instructions are applicable to all three forms.
.960 JMU Wells Fargo Prepaid Card Solutions Card Cardholder Agreement
.961 Required
The traveler must complete this form to request use of a Wells Fargo Prepaid Card Solutions Card for University Supported Travel if no other payment options are available to the traveler.
.962 Where to Obtain Blank Forms
The online sample form is provided for informational purposes ONLY. Do not complete the agreement in advance. The cardholder will be given the original blank form at the University Business Office to complete and will be provided with a completed copy to retain for their records. DO NOT COMPLETE IN ADVANCE.
Bring proper photo identification to the University Business Office (current university issued JAC card or driver's license). The individual requesting the card must sign out the card in person. No one else may pick the card up on the traveler's behalf. NO EXCEPTIONS
.963 Required Supporting Documents
Current photo identification: university issued JAC card or driver's license.
.964 Form Preparation Instructions
This subsection provides detailed instructions for the information that will be required for completion of the Wells Fargo Prepaid Card Solutions Card Cardholder Agreement when visiting the University Business Office. There is an employee agreement and a student agreement. Graduate students are still considered student and must complete the student cardholder agreement.
.970 GSA Per Diem Calculator
.971 Required
The traveler must complete and print this form to demonstrate appropriate per diems are calculated for related travel.
.972 Where to Obtain Blank Forms
A blank form is available online at: http://www.gsa.gov/portal/category/26429 .
.973 Number of Copies
Complete the Original and keep one copy for the cardholder's records.
.974 Where to Send Completed Forms
Attach the Original to the JMU WellsOne Request for Funding.
.975 Required Supporting Documents
Completed and approved Travel Authorization must also be attached to the Request for Funding.
.976 Form Preparation Instructions
Follow the online instructions provided on the user site.
|Small Purchase Charge Card
|Cash Management (4000)
.100 General
Small Purchase Charge Card (SPCC) offers departments an alternate payment method when making small purchases. This method gives departments the opportunity to purchase goods and services, costing $4,999 or less. Bank of America is the charge card vendor for the Commonwealth of Virginia.
The charge card eliminates vendor invoices and consolidates multiple vendor payments into one monthly payment to Bank of America. Bank of America makes payments directly to the vendors. Information reports are available to help cardholders and departments maintain control over purchases and payments. Departments shall maintain a record of their purchases so spending limits can be monitored and purchasing activity can be reconciled to the monthly card statements. Each month the cardholder is required to email the coversheet and purchasing log to firstname.lastname@example.com by the 10th of the following month. Departments must retain all SPCC records for three (3) years plus the current fiscal year for auditing by the Cash & Investments Office.
Currently, use of the SPCC is limited to amounts up to $4,999 per purchase transaction without prior approval by Cash & Investments and Procurement. Departments are liable for authorized charges made using the SPCC, cardholders are obligated to use the SPCC for allowable purchases only. The University does not permit use of the card for personal items; cash advances, and travel expenses (with the exception of mass transit and conference registration fees). To maximize the reduction in administrative costs, cardholders should make purchases from vendors who accept the card.
Cardholders may contact the Small Purchase Charge Card (SPCC) Program Administrator, x87396 or x86888 if they have questions concerning appropriate use of the card
.200 Request, Change or Cancel a Card
Department Heads may request cards for employees who have authority to purchase items for the department. To request cards, the Department shall complete the Small Purchase Charge Card Delegation Agreement form and forward it to the SPCC Program Administrator, MSC 5711 for processing. The SPCC Program Administrator will notify the department when they receive the card. Employees shall come to the Cash & Investments Office to pick up the card and to sign the Delegation Agreement acknowledging that they have received the card.
Cardholders needing changes to the data associated with their card we have in the Finance System (PeopleSoft) must complete a SPCC Information Form to provide the information needed to update the card.
Cardholders shall return cards to the Cash & Investments Office immediately upon request of their Department Head or the Cash & Investments Office. The cardholder shall also return the card when terminating employment or transferring from one University Department to another.
.300 Small Purchase Charge Card Security
Authorized use of the card is limited to the person whose name appears on the face of the card. Individual cardholders shall not lend the card to another person. The cardholder may request a card for another department employee, with procurement authority, when the cardholder will be absent from work for an extended period. Cardholders are required to notify the Program Administrators in writing at firstname.lastname@example.com when they will be out on extended leave to any reason. Their card will be temporarily suspended as a security measure.
Cards should be kept in an accessible but secure location. The cardholder should not post the card account number or leave the card in a conspicuous place.
If the card is lost or stolen, the cardholder shall immediately notify the SPCC Program Administrators, x87396 or x86888 or email@example.com .
James Madison University is liable for purchases, made by authorized users, with the SPCC, if the purchase is within the single per transaction dollar limit and does not exceed $4,999. James Madison University does not accept liability for the following:
.400 Returns, Credits, and Disputed Items
Usually, the cardholder and the vendor that provided the goods and services can resolve disputes. The cardholder shall use the following guidelines when returning an item:
.500 Reconciliation of the Small Charge Card Statement
The cardholder and the University are responsible for retaining documentation of purchases and returns. Departments shall reconcile transactions in the PeopleSoft Finance System, using documentation and information on the Department Purchasing Record, to the monthly VISA Charge Card Statement.
.600 Purchases/Expenditures
.610 Restricted Purchases
Cardholders may not charge the following purchases to the SPCC:
Industry Restrictions:
Besides the listed restricted items, cardholders should not charge purchases that are recurring in nature, such as, rentals and towing charges to the card.
.620 E-Commerce Purchases
Departments may purchase goods or services up to $4,999 using their SPCC through the Internet. Since the card number is transmitted when making purchases, users must be certain the vendor has a Secure Socket Layer (SSL) Version 2.0 or greater. To ensure the vendor has a SSL, the Address Window must start with https://. This may not occur until the payment information is requested. For information about the vendor's security certification, check under "Help" on the browser tool bar. If you place an internet purchase, a confirming order must be submitted into eVA.
On-line auctions (example: e-bay) is allowed when all rules governing Procurement procedures and Accounts Payable payments are met. The SPCC Program Administrator/Compliance Auditor will audit each of these transactions for compliance.
The SPCC may be used to purchase airline and rail tickets over the Internet. The SPCC may be used as a "method of payment" for conference registrations. All compliance issues still apply as this registration is subject to a maximum prepayment period of 180 days. As with all purchases, departmental funds must be available before making any expenditure commitments.
.630 Declining Balance Cards
Declining Balance Cards may only be obtained by employees who have the SPCC (Small Purchase Credit Card) ex: Walmart or Kroger.
Declining balance cards are not to be purchased and used as incentives or non-monetary recognition awards. The only time an exception is usually granted is through externally funded sponsored-program research and then it is only granted when the funding agency specifically states that payment cards may not be used as the incentive. The state does not allow this type of expenditure and therefore the university must follow the same protocol; failure to do so can result in obligation to repay the university/state funds from non-state resources. VISA DECLINING BALANCE CARDS (GIFT CARDS) ARE NOT ALLOWED TO BE PURCHASED.
.640 Infractions on the Small Purchase Charge Card
In the event a cardholder makes an inappropriate expenditure on the small purchase charge card the following penalties will be enforced.
Permanent revocation of cards is also a possibility, depending upon the severity of the infraction(s).
.700 Responsibilities
.710 Department Head/Approving Authority
.720 Cardholder
.730 Finance Division
.800 Procedures
.810 Department/Department Head/Approving Authority
.820 Cardholder
.830 Cash & Investments
.900 Forms Preparation and Submission
.910 Small Purchase Charge Card Delegation Agreement
.911 Required
Departments shall complete this form to request a card for a departmental employee.
.912 Where to Obtain Blank Forms
The Small Purchase Charge Card Application (Delegation Agreement) is available ONLINE.
.913 Number of Forms to Complete
Complete one form.
.914 Where to Send Completed Forms
Send the original copy to the SPCC Program Administrator at MSC 5711 and retain one copy in departmental files.
.915 Form Preparation Instructions
This subsection provides detailed instructions for preparation of the Delegation Agreement form.
.920 Department Purchasing Record for Small Purchase Charge Card
.921 Required
Departments/Cardholders shall complete this form and retain it in departmental files. If multiple departments are to be charged for the purchases charged to the card, the SPCC ATV replaces this form. See Subsection .940
.922 Where to Obtain Blank Forms
The Department Purchasing Record form is available ONLINE.
.923 Number of Copies
Complete one form. Retain the completed form in the department's files.
.924 Form Preparation Instructions
This subsection provides detailed instructions for preparation of the Department Purchasing Record.
.930 Statement Cover Sheet For Payment of monthly SPCC Transactions
.931 Required
The University requires each department that has purchased items with the SPCC to complete this form, and retain in departmental file. A copy should be emailed to Cash & Investments at firstname.lastname@example.com by the 10th of each month.
.932 Where to Obtain Blank Forms
The Statement Cover Sheet form is available ONLINE.
.933 Form Preparation Instructions
This subsection provides detailed instructions for preparation of the Statement Cover Sheet for Payment to VISA.
.941 Required
The SPCC ATV is required to record the SPCC transaction reclassification/transfers, within a department or between several departments. One copy of the form should be sent to Financial Reporting at MSC 5715 for review and processing, one copy to any other department impacted and one copy should be retained in departmental file.
.942 Where to Obtain Blank Forms
The SPCC ATV is available ONLINE.
.943 Form Preparation Instructions
Enter the required information as listed below and print the form. Send the completed form to Financial Reporting, MSC 5715.
After completing the form and obtaining the proper approvals, please send the completed form to Financial Reporting, MSC 5715.
|Revenue Refunds
|Cash Management (4000)
.100 General
This section addresses the responsibilities and procedures for refunding state and local funds to individuals and businesses after the funds have been deposited and recorded in the University Financial Information System. Revenue refunds are usually necessary to correct overpayments or to return improper collections to the appropriate source.
.200 Control Responsibilities
.210 University Business Office
.220 Department
.300 Processing Procedures
.310 Department
.320 University Business Office
.400 Form Preparation and Submission
This subsection outlines the form preparation and submission procedures for revenue refunds.
.410 Revenue Refund Voucher – use the Standard Accounting Voucher
.411 Required
The University requires this form to refund monies to individuals or businesses after the original revenue has been deposited and recorded in the University Financial Information Systems.
.412 Where to Obtain Blank Forms
Blank forms are available ONLINE.
.413 Number of Copies
2 copies are needed.
.414 Where to Send Completed Forms
Send the original form, with supporting documents to the University Business Office if an authorizing signature is needed or send to Accounts Payable if the department has signatory authority for the Department number entered on the form. Retain the second copy with the department's backup documentation.
.415 Form Preparation Instructions
Following are detailed instructions for the preparation of the Accounting Voucher. Enter the following information only; all other areas should be left blank.
|Internal Transfers
|Cash Management (4000)
.100 General
This section describes the use and preparation of the Agency Transaction Voucher (ATV). The ATV is designed to record accounting transactions occurring among several JMU departments. Examples of these transactions include charges for goods and services provided by Card Center, Special Events and Catering, Facilities Management, etc.
.200 Control Responsibilities
.210 Department/Office Providing Goods or Services
.220 Department/Office Receiving Goods or Services
.230 Office of Financial Reporting
.240 Office of Cash & Investments
.250 Office of Accounts Payable
.300 Forms Preparation and Submission
.310 Agency Transaction Voucher
.311 Required
This form is required to record all transactions among JMU departments related to sales, services, recovery of costs, and transfers of expenditures and revenues among organizations within the same bank account.
.312 Where to Obtain Blank Forms
An electronic form is available ONLINE.
.313 Number of Copies
Complete one ATV form and retain one copy in departmental files.
.314 Forms Preparation Instructions
Following are detailed instructions for preparation of the Agency Transaction Voucher.
Enter the following information only, Financial Reporting will complete the other areas.
.315 Samples of Correctly Prepared Forms
.400 Expenditure Credits and Recoveries
An expenditure credit is used to properly distribute expenses or make corrections. This distribution or correction should generally be based on an expense previously recorded by voucher or ATV in the current fiscal year.
Examples of when an expenditure credit is used:
A recovery is used to record monies received or to record reimbursement from other departments for services rendered.
Examples of when a recovery is used:
Recovery Codes that are most commonly used:
When preparing an ATV with a recovery, the debit account and the recovery code must be from the same chart of accounts category.