Accounting Office / Accounts Payable

Overview

Please review the Documentation Requirements for Disbursements page before submitting vouchers to the Accounting Office.

If the type of expenditure you are looking for is not on this page, please visit the Procurement Services Website or the Policy Library for more information on procurement procedures.

Airline Tickets
Cash (Not a Check) is Requested
Cashier's Check (Not an ISU Check) is Requested
Cell Phone Reimbursement
Dues and Memberships
Foreign Currency
Internships and Fellowships
Interview Expenses - Incurred by Prospective Employee
Interview Expenses - Incurred by Current ISU Employee on Behalf of a Prospective Employee
Lecture Fees or Speaking Fees
Licenses (Notary Public, Trailers, Vehicles) and Permits
Moving Expenses (Including House-Hunting Trips) - Payable to Individuals
Non-Travel Expenses - Employees
Non-Travel Expenses - Nonemployees
Periodicals, Publications, and Subscriptions
Petty Cash - Establishing a Fund
Petty Cash - Replenishing an Existing Fund
Refunds
Research Participants - Less than $100.00
Research Participants - $100.00 or More
Scholarships
Services Performed by Individuals
Services Performed by Non-Individuals
Travel Advances - Employees
Travel Advances - Non-Employees
Travel Expenses - Employees
Travel Expenses - Non-Employees
Utilities (Off-Campus Water, Sewer, Gas, Electricity, or Telephone)
Wire Transfer or ACH Transfer (Not a Check) is Requested

Airline Tickets - Using a Contracted Agency

Form to be Used: Air Ticket Requisition -- Use the Employee Reimbursement System for both employees and non-employees.
Documentation: No documentation is required. This is a screen that generates a paperless document that is sent to our contracted travel agency.
Special Considerations: The Employee Reimbursement System in AccessPlus is used to create Air Ticket Requisitions. If your department has designated you as an Originator (Verifier), Proxy or Approver you will have this feature unless your department has requested otherwise.

Cash (Not a Check) is Requested

Form to be Used: Non-Check Disbursement
Documentation: The same documentation otherwise required for a voucher, depending on the type of expenditure.
Special Considerations: In most cases, disbursement of cash will be treated as an advance unless receipts are attached supporting the expenditures. For advances, a subsequent Distribution of Income (DI) must be processed to document expenditures and to clear the outstanding advance.

Cashier's Check is Requested Instead of an ISU Check

Form to be Used: Non-Check Disbursement
Documentation: The same documentation otherwise required for a voucher, depending on the type of expenditure.
Special Considerations: A small fee will be charged, as our bank does not provide this service for free. A Money Order is not available.

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Cell Phone Reimbursement

Form to be Used: Employee Reimbursement System
Documentation: Reimbursement for cell phone minutes used after July 1, 2009 will be restricted. Only roaming charges, minute overage charges and international or temporary access may be reimbursed. This replaces the old policy that allowed a per-minute reimbursement, regardless of whether this representated an additional cost to the user.
Special Considerations: See Communication Technology Allowance and Reimbursement Procedures

Dues and Memberships

Form to be Used: Purchasing Card or a Simple Disbursement Voucher
Documentation: An invoice or membership application form should be attached.
Special Considerations: If a copy of the membership application form needs to be sent with the check, please use the Special Handling option to have the check sent to your department.

Foreign Currency

Form to be Used: Non-Check Disbursement
Documentation: The same documentation otherwise required for a voucher, depending on the type of expenditure.
Special Considerations: Payments on a purchase order will be made through the VO System, rather than a Non-Check Disbursement. Please see the job aid for Non-Check Disbursements for instructions on how to enter the information. There will be a small charge (usually $10.50 or less) to cover the fee the bank charges. Funds can either be mailed in the form of an international bank draft or wired to the vendor's bank. A complete address is needed to mail the international bank draft. Wiring instructions including a routing number and bank account number are required for the wire transfer.

Interview Expenses - Incurred by a Prospective Employee - (See Travel Expenses - Non-Employees)


Interview Expenses - Incurred by Current ISU Employee on Behalf of a Prospective Employee

Form to be Used: Employee Reimbursement System
Documentation: The verfifier must create and upload an image of the original receipts. A list of the persons attending a group meal will be required, if applicable.
Special Considerations: Alcoholic beverages are not reimbursable as part of the interview meal, unless using 206-XXXX or 497-XXXX funds. If the interview expenses are incurred at an out-of-town professional conference they may be claimed on the travel reimbursement rather than submitting a separate Employee Reimbursement System non-travel reimbursement.

Lecture Fees or Speaking Fees

Form to be Used: Disbursement Voucher
Documentation: Conflict of Interest Form
Special Considerations: If there is a signed contract, instead of a Disbursement Voucher you must submit a Web Requistion to Procurment Services. If there is not a signed contract, a W-9 also must be requested from the payee to set up a KFS vendor. If the lecturer or speaker is not a U.S. citizen or resident alien, instead of the W-9 form please request that the payee complete an IRS Form 8233 to avoid withholding 30% of the lecture or speaking fee for federal taxes. To qualify for exemption from withholding, the payee must have a U.S. Social Security Number, the payee's country must have a tax treaty with the U.S., and the payee must not have exceeded the allowable number of days in the U.S. Payments for services usually are not made until after the services have been performed. This form generally should not be used for engagements of two weeks or more, as that length of engagement may be considered teaching, which should be paid through the Payroll Office.

Licenses (Notary Public, Trailers, Vehicles) and Permits

Form to be Used: Purchasing Card or a Simple Disbursement Voucher
Documentation: An invoice or application form should be attached.
Special Considerations: If a copy of the membership application form needs to be sent with the check, please use the Special Handling option to have the check sent to your department.
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Moving Expenses (Including House-Hunting Trips) - Payable to Individuals

Form to be Used: Disbursement Voucher
Documentation: Original receipts must be provided to the person creating the Disbursement Voucher.
Special Considerations: Do not use the Employee Reimbursement System to reimburse moving expenses. Please see the Policy Library for information on what can or cannot be reimbursed. The Accounting Office will forward the information on the Disbursement Voucher to Payroll, as moving expenses are included on the employee's W-2 form at the end of the calendar year. Reimbursed expenses for house-hunting, meals, and mileage in excess of IRS-approved mileage rate for moving from the old location to the new location is reported on the employee's W-2, and will result in additional withholding from the employee's payroll deposit.

Non-Travel Expenses - Employees

Form to be Used: Employee Reimbursement System
Documentation: Please see the Employee Reimbursements Tutorial for information on receipt requirements.
Special Considerations: Travelers must provide the original receipts (not copies, PDFs, or faxes) to the verifiers.

Non-Travel Expenses - Non-Employees

Form to be Used: Simple Disbursement Voucher
Documentation: Please see the Non-Employee Travel page for information on receipt requirements.
Special Considerations: Non-employees must provide the original receipts (not copies, PDFs, or faxes) to the verifiers. International travelers can be paid by wire transfer if a Non-Check Disbursement is used instead of a Simple Disbursement Voucher.

Periodicals, Publications, and Subscriptions

Form to be Used: Purchasing Card or a Simple Disbursement Voucher
Documentation: An invoice or subscription form should be attached.
Special Considerations: If a copy of the subscription form needs to be sent with the check, please use the Special Handling option to have the check sent to your department.

Petty Cash - Establishing a Fund

Form to be Used: Simple Disbursement Voucher (to get a check) or Non-Check Disbursement (to get cash)
Documentation: Please see
Establishing (or Increasing) a Petty Cash Fund.
Special Considerations: Petty cash funds are to be used for expenditures of $50.00 or less and cannot be used to pay for services or to circumvent procedures that would be followed if the petty cash fund were not available. Indicate on the Non-Check Disbursement a phone number to be called by the Treasurer's Office when the cash is ready.

Petty Cash - Replenishing an Existing Fund

Form to be Used: Simple Disbursement Voucher (to get a check) or Non-Check Disbursement (to get cash)
Documentation: Please see
Replenishing a Petty Cash Fund.
Special Considerations: Indicate on the Non-Check Disbursement a phone number to be called by the Treasurer's Office when the cash is ready.

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Refunds

Form to be Used: Simple Disbursement Voucher
Documentation: Attachments usually are not required for refunds, although the voucher should explain why funds are being returned.
Special Considerations: N/A

Research Participants - Less than $100.00

Form to be Used: Simple Disbursement Voucher, Cash, Gift Certificates
Documentation: Please see Research Participant Payments
Special Considerations: Please see Research Participant Payments

Research Participants - $100.00 or More

Form to be Used: Simple Disbursement Voucher
Documentation: Please see Research Participant Payments
Special Considerations: Please see Research Participant Payments

Scholarships

Form to be Used: Student Award Form
Documentation: N/A
Special Considerations: Scholarships will be applied to the student's Accounts Receivable account through the Financial Aid Office. Employee tuition reimbursements should be paid by a Disbursement Voucher, and if for graduate coursework, will be recorded as taxable income on a W-2 form.

Travel Advances - Employees

Form to be Used: Disbursement Voucher
Documentation: Cash Advance/Payroll Authorization Form signed by the traveler.
Special Considerations: Please see the KFS Training and Reference page for instructions on how to create a Disbursement Voucher for an employee without setting up a vendor. The travel advance will show as a charge on the employee's accounts receivable account, although it will not be due until ten business days after the end of the trip.

Travel Advances - Non-Employees

Form to be Used: Simple Disbursement Voucher
Documentation: Cash Advance Authorization for Non-Employees signed by the department chair.
Special Considerations: Non-employees should complete the Cash Advance Authorization for Non-Employees, rather than the Cash Advance/Payroll Authorization form.

Travel Expenses - Employees

Form to be Used: Employee Reimbursement System
Documentation: Refer to the Receipts / Audit Requests page of the tutorial.
Special Considerations: Students who are not employees may not use the Employee Reimbursement System, and must be reimbursed on a Simple Disbursement Voucher. No receipts are required for cabs, shuttles or phone calls. See the Summary of Allowable Expenses or the Policy Library for more details.

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Travel Expenses - Non-Employees

Form to be Used: Simple Disbursement Voucher
Documentation: Please attach a Non-Employee Travel Worksheet, and see Non-Employee Travel for information on receipt requirements.
Special Considerations: Airline tickets should be prepaid by means of the Air Ticket Requisition form. Meal charges for domestic travel must be listed separately for each meal rather than claiming a per diem.

Utilities (Off-Campus Water, Sewer, Gas, Electricity, or Telephone)

Form to be Used: Disbursement Voucher
Documentation: All pages of the utility bill must be imaged and attached. The check stub text field must indicate the account number and amount being paid.
Special Considerations: N/A

Wire Transfer or ACH Transfer (Not a Check) is Requested

Form to be Used: Non-Check Disbursement
Documentation: The same documentation otherwise required for a voucher, depending on the type of expenditure.
Special Considerations: Be sure to provide complete wiring instructions. If the instructions are incomplete or incorrect, we cannot guarantee the payee will receive the funds. Funds wired to foreign locations can be delayed for long periods of time if that country's banking system is unreliable. There will be a fee charged to your account, based on the fee the bank charges for this transaction.

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Note: If any of the above expenses are to be funded by vending 206-13-35 or a Student Organization 206-00-35, the Campus Organizations Voucher should be used in place of the forms listed above.

Link to Allowability and Appropriateness Training Session Handout

Back to Disbursements / Vendor Payments page

This page was last updated on November 16, 2016.