Carroll College, Helena Montana

Purchasing & Accounts Payable

The Accounts Payable department is open: 9:00 a.m. to 4:00 p.m. Monday through Friday.  The Accounts Payable Department is responsible for paying vendors and for reimbursement and advances to faculty, staff and students.

There are reasons behind the requirements for authorization and documentation in this area.  The College has an obvious responsibility to ensure that payments to vendors and reimbursements to employees are legitimate business expenses of Carroll College and within the scope of each budget's spending limits.  The IRS is interested in payments that may need to be included in an employee's taxable income and in these cases; there is a possible liability to both the College and the employee.  The documentation required to process any payment is designed to contribute to institutional control of spending as well as protect the College and the employee from potential tax issues.

 

Check Processing


Checks are processed by Accounts Payable once a week.  Check Requests received by 4:00 p.m. on Monday are available on Friday after 2:00 p.m. 


Vendor Classifications


  • Any time Carroll College pays a company or organization for goods or services they are a vendor.
  • Any time we reimburse an employee or student for supplies, travel etc; they also become a vendor in the system. However, we cannot pay employees or students for services through the Accounts Payable system, those payments must go through payroll.
  • Payments to current employees or students for performances should also go through payroll.
  • If we are paying a non-employee for services, they must fill out a W-9 form and a personal services contract. A person hired to provide a service on behalf of Carroll College may be an employee or a contractor depending on the specific situation.

Payment Types


There are several types of payments that can run through accounts payable.  The most common are invoices.  Other types include registration fees, personal reimbursements, travel advances/reimbursements, subscription renewals, personal service contracts, performances, honorariums and refunds


Payments for Personal Service Contracts 


The Accounts Payable Staff in the Business Office processes all payments to independent contractors.  Independent Contractors are vendors who perform services for the college but are not employees of the college.  They include many occupations where the worker is considered self-employed. 

The Internal Revenue Service (IRS) regulates the method of payment for services rendered by employees and non-employees.  Non-compliance with these regulations can result in significant monetary penalties.

The compensation paid to the independent contractor is taxable.  Accounts Payable does not withhold taxes from the payments.  The income is reported to the recipient and to the IRS at the end of each tax year on Form 1099.

For this reason, it is very important that the payments to the independent contractors are made by Accounts Payable.  Please do not pay anyone who has performed a service with cash or personal check.  By doing so you would place the college in violation of the Internal Revenue Code and our ability to reimburse you is at risk. 

  • Payments to College employees including honoraria, cash gifts, cash awards, bonuses, dismissal pay and compensation for other services provided must be processed through the Payroll Department. The procedures for requesting these payroll payments are covered under Payroll Services.
  • Payments to non-employees include compensation to consultants, independent contractors and honoraria recipients. These payments are requested on Vendor Request if not processed on a Purchase Order.

Following are some factors that on a cumulative basis would point towards an employee classification or relationship:

  • Instructors and adjunct faculty even if they provide teaching services to another institution in addition to Carroll College will be treated as an employee
  • The worker is supervised or controlled in the sequencing and manner of their work by the College
  • The worker has a on-going long-term relationship to the College
  • The worker has an exclusive relationship to the College - especially where the worker can not show any effort to provide services to other entities
  • The College provides the worker's tools, assistants or facilities

Questions?  Contact Lori Peterson (447-5432) or Kari Brustkern (447-5422) for help with this determination.  


Processing Independent Contractor Payments


  • Non-College consultants and independent contractor fees are processed on a Vendor Request Form.
  • A contract or consultant's agreement is part of the supporting documentation for these payments. Services should be arranged only upon authorization of the contract by the department head and the Vice President for Finance and Administration before work begins.
  • A copy of the signed agreement, proof of having Workman's Compensation Insurance or an Exemption Certificate from the State of Montana, and an IRS Form W-9 must be forwarded to Accounts Payable prior to the first request for payments
  • In order for a payment to be processed by the Accounts Payable Department, an original invoice billing the College for services rendered must be attached to a Vendor Request for Payment Form. The invoice should contain all the information, as stated in the contract, a statement about which terms of the contract have been met, and the date on which the service was rendered.

Contracts and Letters of Agreement


  • The engagement of consultants and independent contractors should be evidenced by a contract.
  • Contracts must be approved by the Vice President for Finance and Administration prior to the start of work.
  • Contracts should be specific as to scope of work, period of performance, and total contract amount.
  • Independent contractors must provide proof of Workman's Compensation Insurance or an exemption certificate from the State of Montana and complete a W-9 prior to starting work.
  • Accounts Payable will process a payment only if the contract is on file and the payment is within the terms and limits of the contract.

Registration Requirements for Independent Contractors


  • For purposes of providing the necessary reports to the federal government, consultants, independent contractors (individuals or partnerships), and non-college honoraria recipients must be registered with the College as non-employees before a payment of services can be processed.
  • An IRS Form W-9 must be completed by all non-employees providing personal services. The W-9 provides the tax identification number (TIN) of the contractor and certifies that the TIN is correct and that the contractor is not subject to backup withholding.
  • All Montana residents must provide proof of Workman's Compensation Insurance Coverage or have an exemption certificate from the State of Montana.
  • Any person not holding an Independent Contractor Exemption approved by the Department of Labor will be considered an employee. Therefore any person claiming independent contractor status must provide a copy of their approval letter to the Accounts Payable Department before performing any work on campus.
  • In many circumstances a Certificate of Liability Insurance Coverage naming Carroll College as a holder on the certificate is also required. If applicable, the Certificate of Insurance should also include automobile coverage. Please Contact Lori Peterson (447-5432) or Kim Lamb (447-5422) for help with this determination.

Employee vs. Independent Contractor Determinations


An employee is an individual who performs a service for the College and is working under the direction and control of the College or its employees. Direction and control can be implied to exist when the employer has the right to control both the results as well as the means and methods of the worker. (IRS Treasury Regulation 31.3121(d)-1(c)).

An independent contractor is an individual engaged by the College to perform a specific function or task and who is free to perform this function or task completely at the individual's own discretion with regard to means and methods. No taxes are required to be withheld or paid on compensation disbursed. (IRS Treasury Regulation 31.3401(c)-1(b). The existence of an agreement or contract helps support the independent contractor position. This document should be fairly specific in what is to be provided and amount or lack of control the College has over the individual.


Factors Distinguishing Employee Status from Independent Contractor Status


Specific factors that are used by the IRS in determining whether an individual is an employee or an independent contractor are listed below. This listing is commonly referred to as the "20 factors" test.

  1. Worker is required to comply with instructions about when, where, and how work is done.
  2. Worker needs to be trained.
  3. Worker's tasks are integrated into normal business operations.
  4. Worker's services must be personally rendered.
  5. Worker is not responsible for hiring, paying, or supervising assistants.
  6. Worker has continuing relationship with "employer".
  7. Working hours are set by "employer".
  8. Worker is required to devote full-time efforts to "employer's" business.
  9. Worker must perform or execute duties on "employer's" premises.
  10. Worker's services must conform to order or sequence set by "employer".
  11. Worker is required to submit regular oral or written reports.
  12. Worker's payment is based on time spent instead of by the job.
  13. Worker is reimbursed for travel and other expenses.
  14. Worker is furnished tools, materials, and other equipment by "employer".
  15. Worker has no significant investment in facilities (such as an office).
  16. Worker has no risk of real economic loss.
  17. Worker is not working for more than one "employer" at a time.
  18. Worker does not make services available to the general public.
  19. Worker is subject to discharge without "employer" penalty -- even if job specifications are met.
  20. Worker can terminate relationship with "employer" without worker liability.

Note: "Yes" answers are indicative of employee status per IRS Revenue Ruling 87-41, 1987-1 CB 296.

While there is no set number of "yes" answers which cause a person to become an employee rather than an independent contractor, some IRS auditors will try to classify an individual to employee status with only one yes. If you have more than a few "yes" answers, extreme caution should be taken if independent contractor status is going to be claimed.


IRS Reclassification of Independent Contractors to Employee Status


If the IRS reclassifies a significant number of independent contractors to employee status, the result is a substantial financial impact on the College and the departments that are making these payments. In situations where intentional violations of employment tax rules and regulations are detected (i.e., changing a long-standing employee to an independent contractor in order to "save" payroll taxes and benefit costs), the IRS will assess taxes as follows:

  • federal income tax at the rate of 20%; and
  • federal social security and Medicare tax assessment of 15.3%.

In some cases, the IRS can levy penalties and interest charges. Even if the taxes have already been paid by the individuals in question, the IRS will still make the tax assessment against the College. It then becomes the responsibility of the College to obtain repayment from the individuals in question (assuming the College paid the tax assessment).

Additionally, reclassification to employee status may require that the employee be included in pension plans and other fringe benefit programs. The pension plan could be subject to penalty violations or even disqualification.


Payments Subject to IRS Reporting


Listed below are payments to individuals (including partnerships and certain corporations), which are subject to reporting to the IRS as miscellaneous income.  The following list includes only those types of payments and examples, which are typical to the College's environment.  This list is not exhaustive and does not state all conditions to which some payments are subject.

1) Rents of real estate such as office space and machines

2) Gross royalty payments

3) Prizes and awards to the employees or non-employee that are not for services rendered, and to non-employees for services rendered.

4) Non-employee compensation; examples include:

  • Fees for services to consultants and independent contractors
  • Payments to entertainers,
  • Payments for non-itemized travel expenses.
  • Taxable fringe benefits for non-employees.

In order to comply with these IRS reporting requirements, an IRS Form W-9 must be obtained from the payees and the social security number or employer identification number must be shown on the invoice.


Payments for other than Business Functions


1) Business Functions

When requesting reimbursement for business expenses, such as business lunches or entertainment, provide original receipts as supporting documentation.  The "Purpose of Expenditure" section of the Request for payment or the "Travel Purpose/Nature of Entertainment" section of the travel expense form must contain a precise explanation of the activity, and its purpose.  The explanation should establish that the activity was being held in the interest of the College and include the names and affiliations of persons present.  General phrases such as "Entertainment Expense" and "Business Lunch" are not adequate explanations.

If circumstances are such that receipts cannot be obtained (i.e. the sharing of the cost for a business meal by participants), a memo or notation regarding this circumstance must be provided by the employee and approved by the supervisor indicating that the non-receipted expenditures were reviewed for reasonableness and authorized.  This does not include lost receipts being categorized as receipts not obtainable.

2) Donations

The Vice President of the department making the donation must approve donations from College funds to charitable or other organizations outside the College or to other departments within the College.  Written approval should be obtained prior to making the donation and should accompany the Request for Payment-Expense Vendor Request or Journal Voucher.  These donations must be made in the name of the College. 

Donations to organizations outside Carroll College should be processed on a Request for Payment form.  Donations to organizations or departments within Carroll College must be processed on a Journal Voucher and sent to the Controller.

Donations made in the name of an individual employee are not payable or reimbursable as a Carroll College business expenses.

3)
Gifts

No gifts may be purchased using any type of College funds, to include operating funds, designated funds, restricted funds, agency funds, and so forth, unless the Vice President of the department has approved them in writing.

4) Out-of-Pocket Expenses

When requesting a reimbursement for expenditures not paid for from petty cash (which is limited to $50 and emergencies) attach original receipts for authorized out-of-pocket expenses on a Request for Payment form.  Purchases of services or equipment should never be made out-of-pocket nor should out-of-pocket purchases be made in lieu of using the Purchase Requisition process.

5) Parking

Daily parking of personal vehicles by employees at the place of employment (on or off-campus) is considered a personal expense and is not reimbursable. This does not include parking incurred while traveling on College business.

6) Parking and Traffic Violations

Parking tickets and similar fines or penalties levied against an employee while conducting College business in a College-owned and marked vehicle (i.e. a maintenance truck or bus) are reimbursed only if a written explanation is provided which substantiates that the occurrence of the fine or penalty was unavoidable.  The employee's Vice-President must approve this statement.  It is recommended that tickets and fines be paid directly by the employee to avoid further penalties and interest.  Reimbursements are requested on Request for Payment Forms and are subject to the approval of the Controller.  Tickets for traffic violations (other than parking) levied against an employee while using either a College or personal vehicle are not reimbursable.

7) Recruiting

Travel and other expenses paid to job applicants must be fully explained and approved by the Director of Human Resources. Carroll's policies regarding travel reimbursement apply (see the Travel chapter).

8) Refunds

Students will receive a refund check when they have a credit balance on their student accounts, unless they have requested in writing that the credit balance be left on their account for the academic year. 

Other refund requests must be accompanied by evidence that the original payment was made with documentation to support the refund.  Such supporting documentation might include the validated cash receipts, roster of attendees and/or a policy on refunds.

9) Registration Fees for Conferences and Seminars

The department head must authorize prepayment of fees for conferences, seminars or workshops.  Employees requesting payment of registration fees to attend meetings not sponsored by the College should complete a Request for Payment stating the purpose of the payment request and the date by which it is need, and attach a copy of the registration form along with the original registration form to be mailed as supporting documentation.


10) Relocation Expense

Expenses for moving or relocating an employee must be supported by a copy of the relocation agreement signed by the department head and the Director of Human Resources in addition to original receipts. The moving expenses may be requested by Purchase Requisition or reimbursed to the employee on a Request for Payment Form.  The travel expenses must be itemized on a Travel Expense Report and are subject to Carroll's policies regarding travel reimbursement (see also Travel Chapter).  Account code 20016 Employee Moving Expense must be used to record these expenditures and approved by the Director of Human Resources.

Relocation expenses paid by the College must be reported on the employee's IRS FormW-2 in accordance with IRS regulations. Therefore, the social security number must be provided on the Purchase Requisition, Request for Payment or Travel Expense form.

11) Tickets to Events

The payment or reimbursement request for tickets to sporting and other events purchased with College funds must be accompanied by a written explanation.  The memorandum or letter must include a business related purpose (i.e. entertainment or recruiting) and must be approved by the Vice President of the area.

Payments for tickets purchased from organizations outside of Carroll should be submitted on a Request for Payment Form payable to the outside organization.  An approved memorandum or letter of authorization, an order form or other supporting documentation must accompany the Request for Payment.

Payments for tickets purchased from Carroll must be processed on an Inter-Office Memorandum and accompanied by the above-specified documents.

The IRS Code provides that no deduction will be allowed for entertainment expenses unless the employer can substantiate each element of the expenditure.  Therefore, the department is responsible for documenting the following information every time a ticket or set of tickets is used:

  • Amount: the cost of the tickets or the pro-rated share of the total season ticket cost,
  • Time: the date of the event,
  • Place: the location of the event,
  • Business Purpose: Business reason for the entertainment or nature of business benefit derived or expected to be derived as a result of the entertainment and the nature of any business discussion or activity, and
  • Business Relationship: occupation or other information relating to the person or persons entertained (including name, title or other designation) sufficient to establish business relationship to the taxpayer.

Regular use by employees for non-business purposes can result in taxable income to the employee. However, the provision of occasional sporting event tickets to an employee for personal use will not result in taxable income. It is the department's responsibility to ensure that the same employees do not regularly use the department tickets for non-business purposes.


Purchases from Vendors


  • Purchases under $250 do not require a Purchase Order unless required by the vendor.
  • When the goods or services have been received the Budget Director or Chairperson should assign the appropriate account number on the Request for Payment Form and sign the invoice authorizing payment.
  • The signer is responsible for verifying that the department budget has adequate funds to pay the invoice.
  • The department forwards Request for Payment along with original invoices to Accounts Payable for payment.

Reimbursements


  • Reimbursements should be limited by direct purchase (other than minor out-of-pocket expenses) through Purchase Orders or by requesting direct payment on a Vendor Request Form.
  • The Expense Report Form may be used to pay reimbursements for authorized out-of-pocket expenses. Minor out-of-pocket expenses may be reimbursed out of petty cash funds.

Invoices


  • Vendors are instructed to send invoices directly to the Accounts Payable Department.
  • The Purchase Order number (found in the upper, right-hand corner of the Purchase Order) must appear on an invoice in order for it to be processed in the Accounts Payable Department.
  • In emergency situations, invoices may be FAXED from the vendor directly to Accounts Payable provided they also send an original invoice by mail.
  • If you receive an invoice directly, immediately send it to the Accounts Payable Department. If it is for purchases make sure the Purchase Order number is on the invoice.
  • If you have an invoice for something you purchased and did not complete a Purchase Requisition please attach it to a completed Vendor Request for Payment form and submit it to Accounts Payable immediately.
  • It is important to pay our Vendors in a timely manner.
  • Do not complete a Vendor Request for Payment if you have already completed a Purchase Order. Check your copies of completed Purchase Orders and make sure a Purchase Order was not done.

Supporting Documentation


  • Supporting documentation must accompany all disbursement forms sent to the Accounts Payable Department for payment or reimbursement of expenses.
  • Supporting documentation may include: original sales receipts (which offer proof of services rendered or merchandise received), bills, contracts, correspondence or memorandum or registration forms.
  • Facsimile (FAX) copies are not acceptable as original documentation.
  • Supporting documentation establishes the College's obligation to pay and provides an audit trail and accounting of College, grant or contract funds.
  • Requests lacking the appropriate documentation will be returned with a request for additional information. It is important that the supporting documentation for reimbursements evidence the type of expenditure made and establishes that payment was made. In particular, if purchases are made by personal check, original invoices must support the reimbursement request or receipts marked "Paid."  If these items are not available, the original canceled check must be provided. 

Account Coding


  • The account code most nearly representative of the type of expenditure being made must be used in processing your payment transactions. If the account code is not set up with the cost center to be charged contact the Controller. If incorrect account codes are used, the Accounts Payable Department will return the document and request that the correct code be used.
  • Particular attention will be paid to amounts charged to account 40029-Miscellaneous Expense. If a more specific account code for the expenditure does not exist in the chart of accounts and if the expenditure type will be used regularly, contact the Controller to request that a new account code be added to the chart of accounts.
  • Special attention will also be given to payments for services rendered, royalties, gifts, awards and other payments, which must be reported to the IRS. If incorrect account codes are used for these tax-related expenditures, the Accounts Payable Department is required to question the transaction and correct the account code if necessary.

Approvals


  • All payment requests must have the appropriate approvals.
  • Reimbursements to an employee must be approved by the employee's supervisor.
  • Typing or the use of a rubber stamp imprint is not acceptable.
  • Payment request having improper or unauthorized signatures will be returned.
  • In addition, unusual items may be questioned and/or referred to senior management regardless of a proper approval signature.

Requests for Payments Procedures


 How to complete the request for payments:


1. 
Current Date:  If a completed Request for Payment is received in the Business Office by Monday at 4:00 p.m. then a check will be ready after 2:00 p.m. Friday. Allow additional time for transmittal of your check by U.S. mail or campus mail.
2. 
Payee Information: Enter full name and complete address.
3. 
Account Number: Enter valid account number to charge Fund, Department, Expense and Object Number.  Please use the account code that best describes the expenditure not where you have available funds.  If you need to move budgets, please complete the Budget Adjustment form before making expenditure.
4. 
Project Code:  Appropriate project codes must be entered if expenditure is for a specific project.
5. 
Amount: Enter the amount charged to each account/center combination.
6. Total:  Add the total to be paid on the request.
7. Purpose of Expenditure: Briefly describe the purpose of the check with a precise explanation. Remember that expenditures over $250.00 must be processed through the Purchase Order System
8.  
Attachments to Accompany Checks:  Be sure to include a copy and the original of any attachments that need to be sent with the check. For example registrations and subscription orders.
9. 
Documentation:  Original invoices and/or other supporting documentation must be attached in order for a check to be issued.
10.
W-9:  W-9's must accompany first request for payment for all entities providing services.
11.
Contractors Approval Letter:  A copy of the contractor's approval letter from the State of Montana must accompany all first Requests for Payment Forms every year for contractors.  (See Independent Contractors Section.)
12.
Distribution:  Please circle the appropriate distribution required.
13.
Requester:  Legibly print name.
14.
Department Head: Person responsible for budget must sign.
15.
Approval Signature:  Must be signed by Controller or Assistant Controller before being processed for payment.
16.
Form Use: Do not use this form if you already filled out Purchase Order, Travel Reimbursements or used a Carroll College Corporate Credit Card.    


Disbursement Systems


  •  Purchase Requisitions must be submitted for any purchase equal to or in excess of $250.00.
  • A Purchase Requisition must be submitted to the Business Office for approval prior to the transaction actually taking place. (Please do not order goods or services prior to approval).
  • Do not use a Purchase Requisition or any other College disbursement form for personal purchases.

Blanket Purchase Orders


  • The Blanket Purchase Order is designed to reduce paperwork.
  • A Blanket Purchase Order is issued to a vendor and may be left open for a complete fiscal year. The goods or services specified may be ordered throughout the fiscal year as needed by the department
  • A Blanket Purchase Order is used when the same or similar goods and services are ordered regularly throughout the fiscal year.
  • Blanket Purchase Orders will be entered into the Accounting Software from a properly authorized Purchase Requisition for a specific period of time and will contain a "not to exceed" dollar limit.
  • Once the dollar limit has been exhausted a new Purchase Requisition will need to be submitted.
  • Blanket Purchase Orders are terminated at June 30th of each fiscal year.
  • The department orders direct with the vendor once a blanket purchase order has been issued.
  • The department maintains records on what is purchased in order to verify the accuracy of the vendor's invoices.
  • The vendors invoice must be submitted to the Accounts Payable Department with the appropriately referenced Purchase Order #.

Limited Purchase Orders


  • The Limited Purchase Order is designed for any purchase of goods or services that are equal to or in excess of $250.00
  • A Limited Purchase Order is used for a one time purchase for a specific dollar amount.
  • Once a vendor has been paid the purchase order will be terminated.

Bookstore Purchase Orders


  • The Bookstore uses a separate type of Purchase Order system for book orders. They are responsible for sending Purchase Orders to vendors and the Accounts Payable Department.

Purchase Order Procedures


            To Initiate a Purchase Order Manually

The steps to initiate a Purchase Order if you do not have computer access are a follows:

1) Complete a Purchase Requisition with approvals and retain a copy for your records.
2) Send the completed, legible Purchase Requisition to the Business Office.
3) The Purchase Requisition information will be entered into the computer and a Purchase Order will be generated provided your budget is not exhausted.
4) The Business Office will send you a copy of the Purchase Order. The Purchase Order will be assigned a number that should be referred to in conducting business.
5) If requested, the Business Office will fax a copy of the Purchase Order to the Vendor.
6) If you request the Purchase Order to be FAXED to a Vendor, please provide the FAX number so that the Business Office can fax the PO to the vendor.
7) The Business Office will retain two copies of the Purchase Order for record keeping purposes. One copy will be filed by number for control purposes and the other copy will be filed alphabetically by vendor with the purchase requisition attached.
8) Allow at least three working days for processing purchase requisitions. However, no requisitions will be processed during fee payment weeks of each Semester. 

To Initiate a Purchase Order Through the Computer

1) You must have computer access to initiate a Purchase     Requisition directly.
2) You must have authority to request a Purchase Requisition directly.
3) Enter information in computer and notify Business Office when completed.
4) Business Office will process Purchase Order within forty-eight (48) hours after being notified.


Processing Purchase Requisitions


           How to Complete a Purchase Requisition

1. Request Date: Enter date
2. Requester ID#: Enter your Carroll ID number that can be found on your Payroll check stub.
3. Vendor: List the preferred Vendor and Vendor's complete address.
4. Date to Order: List date you need order to be sent to vendor.
5. Requester Name: Enter your name (please print).
6. Delivery Date: Enter the date you want the items delivered.
7. Ship to Department: Indicate where you want item shipped
8. Item, Quantity, Description, Cost per Item and Total: Type or print each item, quantity, description including item number if required by vendor, cost per item and total. Also total all items at the bottom. If not legible, Purchase Requisition will be returned to requester.
9. Charge Account: List account you want charged. If more than one account is charged, you need to segregate by item. The computer will not allow you to allocate accounts by total expenditures.
10. Budget Funds Available: If you do not know if funds are available, you need to find out before submitting form for processing.
11. How to Send Purchase Order to Vendor: Indicate how you want Purchase Order sent by checking one of the items listed.
12. Department Head Approval: Department Head must sign before sending to Business Office.
13. Date: Department Head needs to date when signed.


Delivery and Acceptance of Goods


Lead Times and Vendors

  • Carroll College patronizes local vendors, all other factors being equal. In general, local vendors offer faster deliveries, savings on freight and greater accessibility. To be sure that your order will be delivered on time, consider these conservative lead times when estimating your "needed by" date:

1) Place requisitions fifteen days (15) in advance of the date by which you require the items.
2) Allow twenty days (20) for delivery for out-of-town purchases.
3) Allow six (6) to eight (8) weeks delivery time when ordering equipment and furniture. 

  • The College does not have a central delivery location for purchases. A department's campus address or other convenient location is normally designated as the receiving department. This location should appear as the ship to address on the Purchase Requisition.

Confirming the Delivery of Goods

  • Full Delivery

You must notify the Accounts Payable Department when you receive the goods you have ordered or the invoice will not be paid. To do this, either send an e-mail or a copy of the Purchase Order to the Accounts Payable Department.  The Accounts Payable Department sends out copies of the invoice received which can also be returned with an approval to pay and a signature.  Please help the Accounts Payable Department by responding timely.

  • Partial Delivery

For partial deliveries indicate the items received, and sign and date the copy of the invoices or the purchase order. Note: Do not confuse a packing slip with an invoice - both display the P.O. number assigned by the Purchasing Department.

  • Damaged Goods
    • 1) Immediately upon receipt of a shipment, check the contents of the package delivered for conformity with the packing slip and your outstanding orders. If you detect damage while the carrier is present, do not sign the receiving report. Write up the damage on the carrier's receipt and notify the Business Office and the vendor at once.
    • 2) If you discover damage after the carrier has left, report the facts to the Business Office and the Vendor immediately. Keep the shipment "as is" in the packing materials until claim inspection has been made to assess the damage. Do not return goods to a vendor without notifying them first.

Accepting Quantities Different From Those Ordered
Carroll's policy is to report all overages, shortages, and incorrect deliveries to vendors promptly. If you accept quantities different from those that you have ordered, note the changes on the Purchase Order and send it to the Accounts Payable Department.


Stop Payments & Reissued Checks


Stop Payments
A stop payment is a request by the College to a financial institution (bank) to not process a check upon presentation.  The most frequent reasons for stop payments are a lost, stolen, or damaged check.  A request is made to reissue the original check.  A stop payment is made to prevent two checks being presented from payment for the same thing.

A department/individual may initiate a stop payment by contacting the Business Office.  Notify the Business Office in writing when it is first determined that a check is lost.  Send a memorandum containing check number, name and address of the payee, amount of check, and date check was written, if known.  A new check request must be submitted if a replacement check is to be issued. Copies of the original payment request and supporting documentation should be attached to the new request with an indication on the form that the request is for a replacement check.

A stop payment on a Carroll College check may only be requested by the Business Office.  The Controller or Assistant Controller will contact the bank after checking the outstanding check list.  After the "Stop Payment" confirmation is received, a new check will be reissued through Accounts Payable and may take up to two weeks for processing time.   A $30 processing fee will be charged to the department or individual.

If the original check is found after the stop payment action has been requested, it must be marked "VOID" across the face and returned to Accounts Payable with memorandum stating that a stop payment had been requested and a replacement check issued.

Reissued Checks
A replacement check can be issued if the original check was lost, stolen, destroyed, stale dated, etc.

The following instructions should be followed to request a check to be reissued:

  • 1) After receiving a request from a vendor or payee, contact the Business Office by phone or memo.
  • 2) The Business Office will verify with the bank that the check is still outstanding.
  • 3) If the check has cleared the bank, a copy of the cancelled check will be forwarded to the department.
  • 4) If the check is still outstanding, a stop payment will be issued and a new check will then be issued. The new check will be sent to the department. This process may take up to two weeks for processing time.
  • 5) Occasionally, a check is not needed as intended by the department at the time of the payment request.  Once this is determined, the check must be marked "VOID" across the front and returned to the Accounts Payable Department with a memorandum stating the reason for voiding the check.  The Accounts Payable department will then credit the department's budget.

If a check contains incorrect information and a replacement check is desired, the original check must be marked "VOID" across the front, and returned to the Accounts Payable Department with a new check request.  Copies of the original payment request and supporting documentation should be attached to the new request with an indication on the form that the request is for a replacement check.