Procurement Office > For Employees > Accounts Payable > State Accounts Payable

State Accounts Payable

Payment of PO/Contract

  • Purchase Order/AC340 (Purchase Order must have all required bid tabs, sole source justification and/or Office of the State Comptroller approvals).
  • Original Invoice (vendor should indicate Purchase Order number on invoice and mail it to Accounts Payable).
  • Receiving Documentation (on-line receipt of goods or signature authorizing payment).

Upon receipt of all three, Accounts Payable will audit the payment and input the information into the SUNY on-line payment system. At this point a voucher number is assigned to the payment.

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Issuance of Checks

Checks are issued through the Quick Pay system. A check or ACH is usually issued from Albany approximately 5-7 days after the payment is entered into the system and approved by the Office of the State Comptroller.

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Expediting

  • Accounts Payable requests that departments respond within 3 working days to payment authorization requests.
  • Departments should immediately inform Accounts Payable of any problems related to an order that might have an impact on the payment of the invoice.
  • Invoices that are sent directly to the end-user department should be forwarded to Accounts Payable immediately to avoid interest penalties. Be sure that the correct Purchase Order number is referenced on the invoice.

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Attachments

  • Prepayment transactions require a Pro Forma invoice or a statement from the vendor indicating that advance payment is required. The Office of the State Comptroller will not prepay merchandise unless the order is placed with a sole source vendor. Exceptions to this are for the purchase of books, periodicals and educational software.
  • Order forms are required for the purchase or renewal of subscriptions and memberships. The forms must indicate the appropriate name; department and campus address in order that the vendor has all information needed for proper delivery and apply payments accurately.
  • Membership dues over $5,000 require a memo of justification explaining the benefit of the membership to the state. Vendor must also provide how the membership rate was assessed.

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Petty Cash Sub-fund Policy & Procedures

Scope

These procedures provide instruction for the establishment of a Petty Cash Sub-fund and provide the authorized custodian with guidelines and operating instructions for effective management of these funds.

Purpose of a Petty Cash Sub-fund

A Petty Cash Sub-fund will accommodate a department by providing immediate reimbursement or repayment for small dollar items as outlined in the request.

Establishment of Fund

  • A sub-fund account may be requested by completing a Request for Petty Cash Sub-fund, Exhibit "A". This request requires the approval of the Department Head and the University Controller/Designee.
  • Once the request is approved, a check will be drawn to the designated sub-fund custodian, who is then personally responsible for the safekeeping and ultimate return of the funds.
  • The custodian/co-custodian will be notified when the check is available for pick-up. At the same time both will be required to complete the Acknowledgment of Receipt of Petty Cash Funds and Power of Attorney, Exhibit "B", Exhibit "B-1".

Use of Petty Cash Sub-funds

The types of goods or services purchased should be in accordance with the intended use of the Sub-fund and in compliance with proper use of State funds. The maximum allowable amount of a single purchase from a Petty Cash sub-fund is $250.00.

Non-Reimbursable Items

  • Advertising
  • Awards / Trophies / Engraving
  • Clothing
  • Flowers / Gifts
  • Food / Beverages / Tips / Gratuities
  • Magazine subscriptions
  • New York State Sales Tax
  • Parking violations
  • Personal service / Independent contractor service fees
  • Registration fees / Membership dues
  • Service maintenance fees
  • Service fees for checking accounts
  • Travel related expenses

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Documentation of Expenses

To replenish a sub-fund, along with the Petty Cash Sub-fund Reconciliation Worksheet, one of the following is required:

  • Original cash register tapes with the store name, date and items purchased.
  • Original invoices reflecting zero balance due to include the name of the vendor, the date of purchase, items purchased, quantity and price.

Reconciliation of Funds

Custodians/co-custodians must reconcile their Petty Cash Sub-fund every time a request for reimbursement is submitted to the Procurement Office. The reconciliation must be completed and noted accordingly on the reconciliation worksheet. If the reconciliation is not clearly noted on the worksheet, the request for reimbursement will not be processed and will be returned to the department for completion.

Administration of Sub-funds

Cash Funds

  • The custodian/co-custodian should properly secure the Petty Cash Funds. Any theft or loss is the personal responsibility of the custodian/co-custodian.
  • The petty cash should not be commingled with other cash. The cash should also be counted on a periodic basis and reconciled to the cash that is on hand according to the reconciliation sheet. Any discrepancies must be immediately resolved.
  • Disbursement of funds to an individual requesting reimbursement or to a vendor in payment of goods and services requires the documentation listed above in Documentation of Expenses.
  • When a reimbursement is made, the custodian/co-custodian should record the date of the reimbursement, name of the individual being reimbursed, description of the items purchased, name of the vendor and the amount on the Reconciliation Worksheet, Exhibit "D". The individual being reimbursed must sign the worksheet. This document should include the beginning cash balance on hand. The Reconciliation Worksheet is required when requesting replenishment of the sub-fund.
  • If a custodian/co-custodian receives a refund for any reason after the sub-fund has been reimbursed; this should be noted on the Reconciliation Worksheet. The amount of the refund should be added to the balance on hand and the amount of the reimbursement request should be reduced by the amount of the refund.

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Checking Account

If a custodian intends to deposit their funds into a checking account, they must contact the Cash Management Section of the Accounting Office at (631) 632-6040.

  • The custodian should establish an account with a bank that does not charge service fees.
  • The account MUST BE IN THE NAME OF THE CUSTODIAN AND CO-CUSTODIAN and include those titles.
  • Address information should include the name of the department as well as Stony Brook University.
  • Checks should be made payable to an individual or a vendor, never to "cash".
  • Reimbursement checks from Procurement Office should be recorded as deposits in the checkbook and on the Reconciliation Worksheet.
  • If a vendor returns a custodian's check, the check should be noted as "VOID" in the checkbook. Add the amount of the check to the balance and reference the check number for a clear audit trail. If the custodian has already received reimbursement from the Procurement Office, this amount should be deducted from the next request for reimbursement.
  • All checks that have not been cleared by the bank within six months should be added to the checkbook balance and Reconciliation Worksheet balance. The subsequent reimbursement request would be reduced by the amount of the checks.

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Miscellaneous Information

  • Sales Tax: Expenses incurred for sales tax will not be reimbursed, as Stony Brook is a tax-exempt organization. Tax exempt certificates can be obtained from the Procurement Office.
  • A custodian/co-custodian is personally liable to retain all sub-fund documents until the sub-fund is closed or transferred to a new custodian.
  • All Petty Cash Sub-funds are subject to annual audits.
  • All Petty Cash Sub-funds are subject to periodic closeouts. The Procurement Office will contact the custodian and request that all receipts and cash equal to the fund is submitted. Upon receipt, a new check will be issued to the custodian. The exchange of funds will be handled in such a way that the custodian will not be without funds for more than forty-eight hours.
  • All questionable transactions or requests for exceptions should be referred to the Procurement Office prior to the disbursement of funds. Failure to do so may result in a personal liability to the custodian/co-custodian.
  • To add a co-custodian to an existing sub-fund, the custodian must submit a request in writing to the Director of Procurement, Exhibit "A-1", and an Acknowledgment and Power of Attorney Form for the co-custodian, Exhibit "B-1". Once approved, the co-custodian will be added to the sub-fund.
  • To increase an existing sub-fund, the custodian must submit a written justification to the Director of Procurement, Exhibit "E". Once approved, a check for the amount of the increase will be issued to the custodian. For all increases, a new Acknowledgment and Power of Attorney Form must be completed by custodian/co-custodian.
  • If a Petty Cash Sub-fund has been inactive for a period of one year the Procurement Office may request that the fund be closed due to inactivity.
  • To change a custodian the Department Head must submit a written request to the Director of Procurement. The current custodian must return all cash, checks and receipts equal to the amount of the sub-fund to the Procurement Office for closeout. A check will be drawn to the new custodian. A new Acknowledgment of Receipt of Petty Cash Funds and Power of Attorney form must be completed before the check is disbursed.
  • At the onset of each new fiscal year the Procurement Office will contact each Petty Cash Sub-fund custodian to determine the status of his or her sub-fund and determine whether the necessity of the fund and the amount are consistent with the needs for which it was created.

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Independent Contractor Forms

Independent Contractor forms are used when making Honoraria/Consultant payments. Payee information should include their Social Security Number and home address. The backup should include curriculum vitae, event sheet, and any other pertinent information. Honoraria are submitted to Payroll first and are then forwarded to Procurement for payment. All Independent Contractor payments over $2,500.00 require justification for selection and a statement that the vendor's price is fair and reasonable. All Independent Contractor payments over $20,000.00 also require a requisition to secure funds and will be turned into a purchase order after the service is performed and Human Resource Services has signed off on the expenditure. Please keep in mind when Hospital funds are used that a Lawson requisition should be submitted for the consultant's services. If you have any questions in regards to this procedure please contact Mary La Corte at (631) 632-9849. If you have any questions regarding the required documentation for these types of payments please contact the Payroll department at (631) 632-6156.

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