Direct Payment Vouchers

Direct Payment Vouchers are used when outside vendors cannot accept Purchasing Cards. Items which may be processed using a Direct Payment voucher include:

• Conference registrations
• Subscriptions
• Memberships and Dues
• Advertisements (newspaper, radio, TV) excluding help wanted
• Books, videos
• Fees for athletic game officials
• Licenses (software, TV, job certification)
• Postage for postage meters

Required Documentation

Departmental personnel submitting Direct Payment Vouchers to Accounts Payable must ensure that all appropriate back-up documentation is included. Departmental approval is also necessary.

Reimbursements to Faculty, Staff, and USNH Students

An original itemized receipt or paid invoice must be submitted. Invoices made out to USNH may not be used as documentation for personal reimbursement unless the individual can provide positive proof that he/she personally paid the invoice.

An itemized receipt is necessary for a meal reimbursement. Reimbursements for two or more people must show the names of all participants and the business purpose for the meal. It must be for the exact amount and cannot include any charge for alcoholic beverages.

Per diems are acceptable when only one individual is involved.

Reimbursements and other Payments to Non-employees and Non-USNH Students

Reimbursement of actual expenses and payments to lecturers or other guests of USNH may be processed using a Direct Payment Voucher. If the total amount paid per vendor, for the entire Fiscal Year, is more than $600, an Independent Contractors Agreement must be on file in the Purchasing Office. Reimbursements under $600 do not need to have an agreement on file.

Original receipts should be submitted whenever possible, however copies will be accepted providing a written explanation is attached. A brief statement as to why USNH is reimbursing the individual must be submitted with the back-up documentation unless an itemized invoice is attached.

If the payment is in the form of an honorarium, the request must be approved prior to submitting the Direct Payment Voucher and supporting documentation to Accounts Payable. An honorarium may not be paid to an employee of USNH. Consultant fees may not be paid on a departmental payment voucher.

Prepayment for Goods and Services to Vendors

When ordering goods or services the requesting department must include official documentation showing the purchase price and description of the goods. Proper approvals are also required.

Direct Payment Vouchers must be reviewed and approved by an authorized individual prior to submitting the voucher to the Accounts Payable department. Approvals verify that the document has been reviewed and complies with all policies and procedures. An authorized individual is defined as one who has been granted the authority and responsibility for expending USNH funds from an account within the guidelines provided by USNH policies.

• The authority must be reflected in the Banner Security profile (allows electronic approval).
• The signing of an authorized person's name by another is not permitted.
• Rubber stamps are not permitted.

Accounts Payable Review

Upon receipt of a Direct Payment Voucher the Accounts Payable and Purchasing offices review it for the following information:

• Verify that the document is payable under USNH and KSC policy.
• Ensure that all of the required documentation and receipts are included.
• Determine that the amount requested on the voucher agrees with that of the submitted documents.
• Ensure that the date requested for payment is correct.

Accounts Payable will approve the document if all paperwork is in order. If not, it will be disapproved until proper policies are followed.

Department personnel are reminded that the Accounts Payable department is not liable for Direct Payment documents lost or misplaced en route from or to the submitting department.

Taxable Items

When paying an individual or any non-incorporated business for services rendered or for an honorarium, please remember that this is a taxable item and USNH is required by law to report this as income at the end of the calendar year via a 1099 MISC form.

Whenever requesting a payment or reimbursement to a non-resident alien, specific Internal Revenue Service regulations, U.S. tax treaties, and types of visas apply. All KSC employees should coordinate these transactions with the Purchasing Department as early as possible.

Check Disbursement

Once the final level of approval has been applied by Accounts Payable the document is successfully updated. Checks are generated at USNH on Monday mornings and are sent to KSC for distribution on Tuesday. If a check must be mailed and in a vendor's hands on a given day, the scheduled payment date should be at least five working days prior to the date needed.