General

University purchases may be made via accounts payable check, ACH, wire, corporate card, or petty cash funds. 

Purchase Requisition

• Purchase orders are required for purchases totaling $1,000 or more and for contracts with multiple payments, no matter the dollar amount of the contract.
• A purchase requisition should be turned into the Purchasing & Fixed Asset Specialist in the Business Office, hereinafter referred to as the Purchasing Specialist, as described below.
  • Southwestern is transitioning to submission of requisitions via Self Service during FY 2023-2024.
  • For those using Self Service:
    • Your department purchasing representative will collect the information for and enter requisitions for purchase orders and blanket purchase orders in Self Service.
    • They will attach the required backup documents (quote/estimate) and submit.
    • The requisition will flow to approvers designated in the system workflow.
    • Each morning the Purchasing Specialist receives a report of completed requisitions that are ready to be converted to purchase orders.
    • They will create the purchase orders and send one copy to the vendors and one copy to the originating department.
  • For those who have not transitioned to Self Service:
    • Complete a purchase requisition form and print to pdf
    • Add the quote or estimate to the pdf document
    • Then send the requisition for approval via Adobe Sign
      • It should be signed by the budget officer/department head and by the appropriate member of Senior Staff or his/her designee, prior to arrival in the Business Office.
      • Additional approvals are required if the requisition is being coded to one of the funds below:
        • 12 – requires approval by the Assistant Controller (vacant position - send to Jennifer Martinka until position is filled)
        • 21/22/71 – requires approval by the Gift & Grant Accountant (Maria Kruger)
        • 61/63 – requires approval by the Senior Accountant (Stephanie Brooks)
      • Remember to copy suttonp@southwestern.edu in Adobe Sign so the completed requisition will end up with the correct person in the Business Office.
    • The Purchasing Specialist will then generate a purchase order and send a copy to the vendor and to the person who initiated the purchase requisition.
• Requisitions should be submitted and approved prior to the vendor beginning work on the order.
• Upon receipt of the purchase order, the vendor will send goods or initiate services.
• The vendor will then send the University an invoice to ap@southwestern.edu
• When the invoice is received, the Business Office will route it to the originating department.
• The PO initiator should note on the invoice when the goods/services were received, add the appropriate PO number, and send it through Adobe Sign to the budget officer to sign authorizing payment.
• If the invoice exceeds the PO amount by more than $1,000, it should also be routed to the appropriate Senior Staff member to review and approve.
• The Purchasing Specialist (suttonp@southwestern.edu) should be copied when the invoice is sent for approval in Adobe Sign, to assure that the specialist receives the signed invoice for payment.

Check Requisition

• Purchases less than $1,000 are not required to have a purchase order.
• If the purchaser has an invoice, they should type the proper account number on it, and send it via Adobe Sign to the budget officer and appropriate senior staff member, if over $500, for approval.
• If the purchaser does not have an invoice, they should complete a check requisition form, print it to pdf, attach the supporting documentation, and send it through Adobe Sign to the budget officer and senior staff, if over $500, for approval.
• Make sure to copy accountspayable@southwestern.edu in Adobe Sign when routing invoices and payment requests so that they arrive in the Accounts Payable Specialist’s email upon final approval.

Corporate Card Purchases

• SU corporate cards can be used for travel expenses up to $2,000
• Corporate cards can also be used for University expenses other than travel up to $1,000.
• Personal expenses including, but not limited to, clothing, toiletries, and medicine, personal subscriptions, laundry services, and personal internet access should not be charged to the corporate card.
• Additionally, meals and travel costs for employees’ spouses should not be considered business expenses without prior approval from the employee’s Senior Staff representative.
• If a travel expense in excess of $1,000 needs to be paid with a corporate card, the cardholder should send an email requesting a temporary limit increase from their Senior Staff representative and copy the corporate card administrator (krugerm@southwestern.edu).
  • The limit will be raised once the administrator receives the requested approval
• All corporate card purchases greater than or equal to $500 should be approved in advance by the appropriate President’s Staff member or his/her designee.
• See SU’s Corporate Card Policy (here) for more information.

Requests for Reimbursement of Business Expenses

• All purchases should be made via Accounts Payable check or SU corporate card. 
• Personal credit cards should not be used unless there are extenuating circumstances and approval from a member of President’s Staff is approved prior to the purchase.
• In these cases, the purchaser can submit to the Accounts Payable Clerk a check requisition along with original receipt(s) substantiating the purchase.
• Reimbursements of < $100 can be processed through petty cash.
  • Requestor should come to the Business Office Cashier’s desk with receipts and completed Petty Cash form (available at the Cashier’s desk).
  • The Petty Cash form must be signed by the budget officer on the account shown on the form.
  • The person receiving the cash will sign the Petty Cash Form upon receipt of reimbursement.
  • Petty cash reimbursements must be processed in person; they cannot be sent to the recipient through campus mail.
• Reimbursement requests for business mileage must include either a google map printout showing all waypoints and the number of miles traveled OR beginning and ending odometer readings.
• Reimbursement of employee travel expenses should be submitted through Concur. See SU’s Travel Policy (here) for more information.
• Reimbursement of student travel expenses should be submitted on an Expense Report form.

Personal Expenses Not Reimbursed

• The University does not reimburse for personal expenses.  Some examples include, but are not limited to, clothing, toiletries, and medicine, personal subscriptions, laundry services, and personal internet access.

Receipts and Required Documentation

To properly document business expenses, the IRS requires receipts which include at least the following information:

• Name and address of payee
• Date of purchase
• Purchase amount
• Itemized purchase description

If original receipts are not turned in, the employee will be responsible for maintaining such receipts.

Expenses incurred for entertainment purposes must meet the IRS requirements for receipts listed above AND document the following information:

• Name of the person(s) entertained
• Business purpose of the entertainment (e.g. fundraising visit, faculty candidate dinner, etc…)

The following items by themselves  are not considered valid original receipts by the IRS:

• Cancelled checks (typically fails to provide sufficient information as noted above)
• Personal credit card monthly statements
• Un-itemized credit card receipts, which also typically fail to provide sufficient information as noted above
• Order confirmations that do not show payment information
• Travel itineraries that do not show payment information

Purchases from Restricted Funds

• Purchases from sources other than the regular operating budget (fund 11 accounts) are subject to the same guidelines stated above PLUS additional required approvals.
• Purchases made with grant funds (Fund 22 accounts) should be sent to the Gift & Grant Accountant in the Business Office for review and approval.
  • Purchases funded with federal grant or loan funds must be procured in a manner that conforms with all applicable Federal laws, policies, and standards, including those under the Uniform Guidance (2 CFR Part 200).
    • For additional guidance, contact the Gift and Grant Accountant in the Business Office.
  • The Gift and Grant Accountant also reviews purchase documents to determine that the purchase is allowable per the grant guidelines, in addition to any applicable Federal and State regulations.
  • Once approved, the documents will continue to Accounts Payable for payment.
  • Additional purchasing information for Federal Grants can be found in the University’s Sponsored Projects Manual.
• Purchases made from the plant fund (Fund 61 or 63 accounts) for capital construction projects, major maintenance projects, other renovation projects, office furniture, and large equipment should be coordinated with Facilities Management and then sent to the Senior Accountant for review and approval.
• Purchases from Fund 21 or 71 accounts should also be submitted to the Gift and Grant Accountant for review and approval. 
  • The Gift and Grant Accountant will ensure that the purchase is allowable according to the spending restrictions specified by the donor(s).
• Purchases from Fund 12 accounts should be sent to the Assistant Controller for review and approval.
  • Until the Assistant Controller position is filled, these purchases should be sent to the Controller for review and approval. 
  • The Business Office reviewer will ensure that the purchase is allowable according to the spending restrictions specified by the donor(s).

Contracts

• A contract is required when paying a vendor (can be an individual or business entity) for services
  • Example: inviting a guest speaker or performer to campus
• Contracts with non-U.S. citizens require additional paperwork and have income tax withholding requirements different than contracts with U.S. citizens.
• Contracts requiring multiple payments, such as a deposit up front and remainder upon completion, should be submitted with a purchase requisition to establish a PO and a check request or invoice for each payment to be made.
• All other contracts should be submitted with a check request or invoice in the amount to be paid.
• Contact the Director of Contracts and Procurement in the office of the Vice President for Finance & Administration for more specific information and contract templates