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Finance Procedures Manual

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Cash Management (4000) Procedures

Procedure Number Procedure Name Category Content
4105 Deposits Cash Management (4000)

.100 General

James Madison University is required to deposit receipts daily. Exceptions to this requirement may be authorized if amounts collected daily are typically less than $200. In those cases where exceptions are granted, deposits must be made whenever accumulated receipts exceed $200, but never less frequently than weekly. Payment card deposits must be processed daily regardless of the amount. Deposit corrections requested by the Department of Accounts must be prepared and submitted to Financial Reporting at the time of the request.  JMU requires that all payments to the University be made in U. S. Dollars.  University employees are not authorized to make exceptions to this requirement.  This section outlines the responsibilities and procedures necessary to comply with that requirement. Procedures apply to those departments authorized by the Assistant Vice President for Finance to sell goods and services. Effective January 1st, 2012, third-party checks will not be accepted by University departments for deposit [as payments for goods or services or reimbursement.]  Any request for exception must be submitted to the University Business Office.

Procedures for depositing funds to Local/Agency Fund accounts are included in Section 3045, "Local/Agency Funds".

.200 Control Responsibilities

.210 Departments

  • Submit and receive approval from Assistant Vice President for Finance of, completed Business Activity Synopsis and Cost Benefit Analysis [CBA], per JMU Policy #4501 prior to commencing any sales of goods/services or collections. (Optional templates for both are available in the FPM forms index).
  • Comply with this procedure when authorized by the Assistant Vice President for Finance to sell goods and services. Failure to do may result in any/all funds being deposited in to the University’s General Expense fund or being returned to the payee(s) as determined by Senior Management.
  • Abide by JMU Foundation Policy G-102, including but not limited to the requirement that all literature be submitted to the JMU Foundation for review prior to announcing an event or it will be impossible for the JMU Foundation to accept related funds. See more information at: http://www.jmu.edu/foundation/special_events.shtml. Consult JMU Policy 5101 Private Fundraising and coordinate all Fundraising with Development prior to initiating any activities. Remember all donations must be made payable to the JMU Foundation and are not to be deposited to University accounts.
  • Comply with Virginia Retail Sales and Use Tax Collection requirements once authorized by the Assistant Vice President for Finance to sell merchandise or rent university facilities.
    • Contact the Cash & Investments Office for specific procedures prior to initiating any sales/rentals.

  • Departments not engaged in the sale of goods or services, yet still regularly collecting funds for any reason, are required to complete and submit the JMU Request for Authorization – Collection of Funds form to Cash & Investments prior to collecting funds. The department must receive and maintain on file, within the department, the written authorization to proceed with payment handling, when received, as a result of submission of this form and must handle all funds in accordance with this section of the JMU FPM section 4105 - Deposits.
    • If requesting a new Department ID to which these funds will be deposited, submit both forms at the same time.

  • Basic Controls for the Receipt of Funds

    • All new payment collection locations and/or changes in the goods and/or services offered for sale at existing locations must be approved by the Assistant Vice President for Finance.
    • All locations accepting payment cards must obtain written authorization from the Assistant Vice President for Finance prior to conducting business and will process these transactions in accordance with Financial Procedures Manual section 4125.
    • All checks are to be payable to "JMU" or James Madison University".
      1. All checks are to be US Dollar denominated.
      2. Exceptions must be approved in advance by AVP for Finance, Associate Controller for Accounting Operations & Disbursements or Manager, Cash & Investments and may result in netting of fees to remitter or receiving department. Exceptions will be rare.
      3. Foreign checks can be returned years in the future and are done so at the current exchange rate.  Departments assume the risk for any returned foreign checks, which may be substantial depending on amount and rate fluctuation.  These will be charged back to the department as they occur.

    • Do not accept third-party checks as payments.  These will not be accepted as deposit to University DeptIds [exceptions should be requested via the University Business Office by contacting Kathy Starick at staricks@jmu.edu or 8.3719.]
    • To order a restrictive bank endorsement stamps for all checks received for deposit by your department, contact the Cash Accounting Manager in the University Business Office.
    • Counterfeit detection/handling:
      1. Use of counterfeit detection pens on all bills $20 and up at time of receipt is recommended.
      2. If any bills received are indicated positively as suspect:
        • Do not return to passer
        • If safely possible, delay passer & contact JMU Public Safety
        • Issue numbered receipt to passer – if bill is deemed legal, they will be given credit at that time
        • Note date, time and your initials in white border of currency
        • Limit handling & place bill in envelope
        • Notify Cash & Investments or UBO
        • Complete Secret Service Counterfeit Note Report located at: http://www.secretservice.gov/forms/ssf1604.pdf.
        • Surrender currency to properly identified JMU Public Safety Officer or follow the instructions of the JMU Public Safety Office regarding the handling of the currency.

    • Ensure responsibility for payments received from time of receipt to time of deposit is clearly defined and documented within each authorized payment collection location.
    • Only the minimum number of employees should handle payments from receipt to deposit.
    • Ensure proper separation of duties exists.
    • Payment handling, record keeping, and reconciliations should be assigned to different people.
    • If the size of the department makes proper separation of duties impossible, a second person must verify reconciliations of funds received and accounts maintained.
    • Restrictively endorse checks immediately upon receipt with university approved stamp. (All copies of checks stored show blacked out account numbers and are marked "VOID" and/or "COPY".)
    • Issue a receipt for every cash transaction with either a university-approved, pre-numbered receipt or a cash register-generated receipt.
    • Do not mail currency or coin to the bank or to the university cashier (through U. S. Mail or campus mail.) If bags are needed for deposits, contact the University Business Office.
    • Do not make disbursements from undeposited receipts. Keep undeposited receipts intact.
    • Ensure the safeguarding of funds. Storage guidelines for funds received are as follows:

      1. Access to undeposited items should be restricted to the minimum number of persons.
      2. Deposit university funds only into appropriate university accounts, not into accounts such as: personal bank accounts or petty cash accounts.
      3. Keep university funds and personal funds separate.
      4. Deliver deposits directly to the university cashier (or bank if authorized). Intermediate stops, overnight layovers, and taking deposits home for next morning deposit are not allowed. Ensure employees are escorted when making large deposits ($1,000 cash or more).
      5. Contact UBO Cashier for assistance making change - do not remove funds from campus.

    • All receipts must be deposited on the day received or no later than the next business day and any exceptions must be authorized, in writing, by the Assistant Vice President for Finance. These exceptions may be authorized if collected amounts daily are less than $200 and still require deposits to be made whenever accumulated receipts exceed $200, but never less frequently than weekly. All payment card deposits must be processed daily regardless of the amount.
    • Document the entire departmental procedure for handling funds received for clarity and training purposes
    • Note: all payment handling operations are subject to review and/or audit by Finance staff as well as the university's internal and external auditors. The University Business Office surveys university departments regularly to identify all payment collection points. If the controls are inadequate for the volume of funds handled, corrective action is required & monitored.

      Amount Stored Preferred Acceptable Unacceptable
      Less than $100 Locked desk or locked file cabinet Locked box inside locked room Not secured
      $100 to $200 Night depository or safe Locked desk or locked file cabinet Locked box or not secured
      More than $200 Night depository or safe Night depository or safe Locked desk, locked file cabinet,locked box or not secured

     

    • Prepare and distribute the FIS Deposit Transmittal form and, if depositing directly to the University bank, a bank Deposit Ticket in accordance with subsection .400 of this section.
    • Request advance approval for an exception to the daily deposit requirement from the Assistant Vice President for Finance when appropriate.
    • Prepare monthly written reconciliation of revenue amounts shown on University monthly FIS reports to departmental records.

.220 University Business Office

  • Provide departments with forms and instructions for the daily deposit of receipts.
  • Assist departments in resolving problems encountered in monthly reconciliation process.
  • Prepare a documented daily reconciliation of revenue amounts shown on University monthly FIS reports to revenue transaction documents.
  • Perform periodic analysis of all revenue line items to determine reasonableness to prior year data.

.225 Cash and Investments Office

  • Review Business Activity Synopsis and Cost Benefit Analysis submissions.

.230 Assistant Vice President for Finance

  • Authorize appropriate Business Activities Synopses.
  • Authorize departments to sell goods and services in accordance with Commonwealth regulations.
  • Approve exceptions to daily requirements as appropriate.

.300 Processing Procedures

.310 Departments

  • Requests authorization from the Assistant Vice President for Finance to sell goods and services prior to any sales activity taking place. Specify additional request to accept payment cards if applicable and refer to section 4125 for payment card processing procedures.
  • Ensures appropriate security controls are in place related to customer(s) personal information.
    • No customer personal information is stored on JMU server, workstation hard drives, or hardcopy form in departmental files. Such sensitive data includes social security numbers, payment card account numbers, etc.
    • All copies of customer checks show blacked out account numbers and are marked "VOID" and/or "COPY".
  • Receives and secures monies from customers.
  • Prepares and retains documentation supporting receipts and deposits.
  • Prepares the Financial Information System (FIS) Deposit Transmittal Form in accordance with the instructions in subsection .410 of this section.
  • Deposits receipts daily, using the appropriate deposit transmittal form, with the University Cashier.
  • When authorized by the Assistant Vice President for Finance to deposit to the University bank:
    • Prepares FIS Deposit Transmittal Form and University bank Deposit Ticket in accordance with subsection .400 of this section.
    • Distributes the appropriate FIS Deposit Transmittal Form and University bank Deposit Ticket (if appropriate) in accordance with subsection .400 of this section.

.400 Forms Preparation and Submission

.410 Financial Information System Deposit Transmittal Form

.411 Required:

This form is required to transmit deposit information and expenditure credit items to Treasurer of Virginia and for input to the Financial Information System.

.412 Where to Obtain Blank Form:

Blank Deposit Transmittal Form for CASH

Blank Deposit Transmittal Form for CHECKS 

The blank Payment Card version of the Deposit Transmittal Form is only available from the University Business Office and is not available online.

.413 Number of Copies:

Original and one copy to be receipted and kept for department records when depositing with the University Cashier. An original form and one copy for department records when depositing directly to the University bank.

.414 Where to Send Completed Form:

When depositing with the University Cashier, the original and one copy of the form should be hand carried with the money to the Cashier's Office, University Business Office. Each person/department submitting deposits to the cashier must obtain a receipt for the deposited amount at the time of the deposit. If the deposit contains no cash and if the cashier is not available, the deposit may be left and a receipt will be mailed to the department.

When depositing directly to the University bank, the form must be delivered to Financial Reporting on the deposit day.

Deposit Transmittal forms prepared for corrections must be delivered to Financial Reporting at the time the correction is requested.

.415 FIS Deposit Transmittal Form Preparation for Cash and Check Deposits.

Note: * DTF revised June 2012 to show error messages when Bank Code, Bank Acct and/or DEPTID not completely entered or coordinated as required. Be sure to look for error messages when completing form.

Following are instructions for preparation of the FIS Deposit Transmittal Form. Enter information in the following categories ONLY.

  DC # : (For direct bank deposits only, enter the deposit number of the University bank Deposit Ticket, recording this deposit (see subsection .425, "Form Preparation Instructions") below.  For deposits made directly to the University Cashier, leave blank.
  Prepared By: Name of the person completing the form, initial beside typed name.
  Dep. Date: Enter the date the deposit is made.
  Date: Enter the date the form is prepared.
  Phone/E-Mail: Phone number and/or e-mail address of the preparer.
  *Bank Code: Enter TV for Treasurer of Virginia deposits. (Consult Financial Procedures Manual Section 3045.300 Local/Agency Funds for deposits to DeptIDs 8xxxxx).
  MSC: Enter the MSC of the preparer.
  *Bank Acct.: Enter CH02 for Treasurer of Virginia cash/check deposits.
  Amount: Enter and verify the total amount of the deposit, if completed electronically this total is automatically calculated.
  Line Count: This field will automatically populated.
  Explanation: Indicate any additional facts related to the origin and/or the nature of the deposit.
  Cash or Checks: Use the DTF for the tender type you are depositing. 
DO NOT COMBINE CASH AND CHECKS ON THE SAME DEPOSIT.
  *Dept. ID #: Enter the six-digit department identification number. Refer to Section 2010, "Department Numbers" Numerical Listing for a list of codes and definitions.
  Account #: Enter the six-digit revenue source code. Refer to Section 2020, "Revenue Account Codes and Definitions" for a list of codes and definitions.  When using a recovery code and receiving reimbursement from the JMU Foundation the funds are to be sent directly from the JMU Foundation to the Financial Reporting Office to confirm the appropriate account code before depositing with the University Cashier.
  Description of Deposit: Indicate the origin and/or nature of the deposit.
  Amount: Summarize the receipts by DeptID and revenue account codes and enter the amount for each code. For unidentified items, list each amount collected separately.  Payment Card amounts must be recorded, by day, on a separate Deposit Transmittal form. These amounts should not be included with cash and check receipts.
  D/C: Enter a "C" if the deposit is a credit to DeptID; enter a "D" if the deposit is a Debit to the DeptID.
  Total: Enter and verify the total amount of the deposit, if completed electronically this total is automatically calculated.
  Exp Credit Voucher: Enter the Voucher Number of the original expenditure every time a deposit is made using an expenditure account code.

 

.416 FIS Deposit Transmittal Form Preparation for Payment Card Deposits

Following are detailed instructions for the preparation of the Financial Information System Deposit Transmittal Form for payment cards. Enter information in the following categories only; leave all other areas blank.

  DC # : Enter the Deposit Certificate number on the Deposit Transmittal Form using a sequence of numbers provided by the University Business Office. The department should maintain an Excel spreadsheet of these numbers to keep track of the DC # used, deposit date, amount, and card type deposit. The department must only use the numbers within their sequence and restart the sequence each July 1. If a department runs out of numbers within their designated sequence within the Fiscal Year, contact the University Business Office for another set of numbers—do not go past your designated numbers!
  Prepared By: Name of the person completing the form, initial beside typed name.
  Dep. Date: Enter the date the deposit is made.
  Date: Enter the date the form is prepared.
  Phone/E-Mail: Phone number and/or e-mail address of the preparer.
  Bank Code: Enter TV for Treasure of Virginia deposits. (Consult Financial Procedures Manual Section 3045.300 Local/Agency Funds for deposits to DeptIDs 8xxxxx).
  MSC: Enter the MSC of the preparer.
  Bank Acct.: Enter CH03 for Treasurer of Virginia payment card deposits. All payment card deposits, and ONLY payment card deposits, are CH03.
  Amount: Enter and verify the total amount of the deposit, if completed electronically this total is automatically calculated.
  Line Count: This field will automatically populate.
  Explanation Indicate any additional facts related to the origin and/or the nature of the deposit. The batch settlement confirmation number may be listed here.
  Payment Cards: Only option available.
  Discover/MasterCard/Visa: Select if the deposit is for Discover/MasterCard/Visa transactions. The deposit will arrive from FNBO (First National Bank of Omaha).
  American Express: Select if the deposit is for American Express. The deposit will arrive from American Express.
  Dept. ID #: Enter the six-digit department identification number. Refer to Section 2010, "Department Number" Numerical Listing for a list of codes and definitions.
  Account #: Enter the six-digit revenue source code. Refer to Section 2020, "Revenue Account Codes and Definitions" for a list of codes and definitions.
  Description of Deposit Indicate the origin and/or nature of the deposit.
  Amount: Summarize the receipts by DeptID and revenue account codes and enter the amount for each code. For unidentified items, list each amount collected separately. Payment Card amounts must be recorded, by day, on a separate Deposit Transmittal form. These amounts should not be included with cash and check receipts.
  D/C: Enter a "C" if the deposit is a credit to DeptID ; enter a "D" if the deposit is a Debit to the DeptID.
  Total: Enter and verify the total amount of the deposit, if completed electronically this total is automatically calculated.
  Total: Enter and verify the total amount of the deposit, if completed electronically this total is automatically calculated.

 

.420 Deposit Ticket (University bank Deposit Ticket)

.421 Required:

This form is required when deposits are made directly to the University bank.

.422 Where to Obtain Blank Form:

Blank deposit ticket book to the University bank are available from the University Business Office.

.423 Number of Copies:

Original and one copy to be receipted and returned to department.

.424 Where to Send Completed Form:

If deposit is made directly to the University bank, present all copies to the bank teller for validation. The pink (3rd.) copy may be retained for department records. The first two copies must be delivered to Financial Reporting (attached to the back of the Deposit Transmittal form) on the day of the deposit.

.425 Form Preparation Instructions:

Following are instructions for the preparation of the Deposit Ticket (University bank Deposit Ticket). Enter information in the following categories ONLY.

  Date: Enter the date the deposit is taken to the University bank.
  Currency/Coin: Enter the amount of currency and coin if depositing directly to the University bank.
  List each Check: Record the amount of each check presented for deposit. Add the currency/coin amount if appropriate. A calculator tape listing each check is necessary when each check is not listed on the Deposit Ticket.
  Total Deposit: Enter the total of all currency, coin, and checks presented for deposit.
  Location: Enter the department or location receipting the deposit.
  Deposit Identification: Record the digits on the FIS Deposit Transmittal Form. (see subsection .415 "Deposit #")

 

.500 Deposit Reconciliation

.510 Required:

A written reconciliation is required comparing revenue deposited to University monthly FIS reports. Auxiliary Enterprises accounts (Nos. 3xxxxx) are reconciled by comparing the department's internal records to University monthly FIS reports. Educational and General Accounts (Nos. 1xxxxx) are reconciled by comparing revenue transaction documents to University monthly FIS reports.

.520 Who Should Perform the Reconciliation:

Auxiliary Enterprise Departments receiving revenue should reconcile their individual accounts. The University Business Office should reconcile or confirm reconciliation of Educational and General Accounts. The individual responsible for preparing the deposit should NOT be assigned this responsibility..530 Reconciliation Differences:If differences other than timing differences are encountered, the department is responsible for documenting and resolving the situation in a timely manner. The department may contact the Cash & Investments Office for further assistance as necessary.

4110 Permanent Change Funds Cash Management (4000)

.100 General

Departments involved in some type of cashiering activity most commonly use Permanent Cash Change Funds. Change Funds are established by means of a cash advance from the University Business Office. The advance represents a loan to the department for the purpose of making change. The amount of a Change Fund remains constant and does not require periodic reimbursement. Change funds may not to be used to make petty cash disbursements, purchases or other cash advances.

The funds are issued to the Department in the name of a custodian for the fund. The University Business Office must be notified whenever a change of custodian occurs.

.200 Control Responsibilities

.220 Department

  • Departments must establish appropriate controls over Permanent Change Funds to assure:
    • Funds are used for authorized purposes.
    • Controls are in effect to restrict access to and ensure proper accountability of the change fund. All of the following should be considered:
      • Lockable container for safeguarding funds.
      • Lockable container that is difficult to move.
      • Periodically changing the combination or keys to lockable container especially following employee turnover.
      • Re-depositing funds with the University Business Office when all or part of the change fund is not required for a short time.
      • Keep permanent change funds and personal funds separate.

.300 Processing Procedure

.310 Department

  • Permanent change funds must not be taken off campus when making change to replenish funds.
  • When making change to replenish the change fund, intermediate stops, overnight layovers, and taking funds home are not permitted.
  • The department should contact the University Business Office for assistance in making change for the replenishment of a permanent change fund.
  • Prepares and submits a request for a Permanent Change Fund to the University Business Office. The request should include:
    • Purpose of the fund.
    • Amount of request.
    • Date Permanent Cash Change Fund is needed. (Allows University Business Office 5 business days from the date request is received for processing.)
    • Name of the Department.
    • Name and phone number of the custodian.
    • Length of time the fund will be required.
  • Maintain adequate control and security for the fund. (The department or custodian may be responsible for replenishing any loss or theft of the fund).
  • Advises the University Business Office whenever a change of custodian occurs.
  • The custodian or department head reports any losses of funds to the Office of Audit and Management Review and the Assistant Vice President for Finance. Also, notifies the Office of Public Safety in the case of theft or suspected theft.
4115 Receivables Cash Management (4000)

.100 General

This section provides guidelines to assist departments in developing procedures to properly manage receivables.

.200 Responsibilities

.210 University Business Office

  • Prescribe accounts receivable policy and procedure guidelines.
  • Provide information and technical assistance to departments regarding receivables.
  • Assist departments in establishing meaningful receivable allowance accounts and in determining past-due accounts to be written off.
  • Submit lists of delinquent accounts to the State Department of Taxation to insure University participation in the state Debt Set-Off program.
  • Coordinate collection activity of outside collection agents.

.220 Financial Reporting

  • Prepare a quarterly report of the University's receivables for submission to the state comptroller.

.230 Department

  • Provide services or makes assessments and prepares billing forms to be sent to the debtor and University cashier, using the standard JMU Invoice. Exceptions must be approved by the Assistant Vice President for Finance for use of alternate billing forms. The standard JMU Invoice is located on the web on the UBO website.
  • Monitor individual receivables of the departments and provide written confirmation of monthly Accounts Receivable reconciliation to University Business Office.
  • Maintain adequate collection procedures for department receivables.
  • Provide accountability and aging of accounts receivable to aid in preparation of annual financial report.
  • Determine if outstanding receivables are collectible, to assist in meaningful reduction of past-due receivables.
  • Refer accounts 90 days past due to external collection agents, or to University Business Office for inclusion in the state Debt Set-Off program, as appropriate.

.300 Definitions

Receivable Any amount owed to the University. Receivables include loans and notes receivable, as well as amounts due for services and goods provided, for tuition and fees, and other obligations, from students, from employees, from other agencies, and institutions, and from the federal government for grants and contracts.
Accounts Receivable Amounts owed to the University or department of the University by individuals or organizations (other than state agencies and institutions) for goods and services rendered, tuition and other fees, and other obligations.
Interagency Receivables Amounts owed to the University by another agency or institution of the Commonwealth of Virginia for goods and services provided or any other type of transaction.
Loans/Notes Receivable Amounts loaned to individuals or organizations other than state agencies and institutions.
Grant and Contract Receivables Expenditures/expenses that have been incurred under a grant or contract but have not been reimbursed. Grant and contract receivables reimbursed through another state agency or institution should be reported as interagency receivables.
Other Receivables Receivables due from employees, such as travel and salary advances, and any other amounts owed to the University for which a category has not been provided on the receivables summary report.
Past-Due Receivables Receivables for which payment has not been received by the due date.
Delinquent Account Receivables for which payment has not been received within 90 days after the due date.
Void The invalidation or nullification of a cash receipt or rebate document before the document has been recorded.
Allowance for Doubtful Accounts A contra-asset account that is credited with an estimated amount of un-collectible receivables. This account is offset against gross receivables so that net receivables reported by the agency are not overstated.
Write-off A transaction to remove from the University's financial accounting records an account that management has determined to be un-collectible. This does not discharge the validity of the receivable, by compromising or settling the debt owed, in any manner.
Recoveries on Accounts Written Off Amounts collected on accounts that have previously been written off.

 

.400 Operating Procedures

.410 Department

  • Provides goods or services or assesses fines or penalties at approved rates.
  • Prepares, within 5 working days of providing the goods or services, a pre-numbered invoice addressed to the customer. See subsection .810 for form preparation instructions.
  • Transmits the original invoice to the payee, one copy to the Cashier's Office, and retains the departmental copy.
  • Transmits completed corresponding Deposit Transmittal Form(s) with a copy of the Invoice(s) to the Cashier's Office.

.420 University Business Office

  • Records the receivable by posting the invoice to the department's account in the Financial Information System (FIS).

.430 Financial Reporting

  • Compile accounts receivable information, prepares a quarterly report of the University’ receivables, and submits it to the state comptroller. (see section .700)

.440 Departments

  • Maintain accurate records of unpaid invoices for continued accurate, timely billing on a monthly basis.

.450 Cashier

  • Deposit remittance for departments, posts the payment to the department's account, and transmits a copy of the receipted deposit transmittal to the department.

.460 Departments

  • Reconciles monthly accounts receivable printout received from the Cashier's Office to the department’ receivable records.
  • Provides written confirmation of reconciliation and reports rebates and adjustments other than timing differences to the Cashier's Office within 10 days of printout receipt.

.500 Control of Receivables

Although the Assistant Vice President for Finance has ultimate responsibility for University receivables, applicable departments are responsible for maintaining a system to adequately manage their receivables.

The departments receivable system should:

  • Bill accounts on a timely basis, whether the receivables are due from private entities, the federal government, or state agencies and institutions. Accounts should be billed no later than five (5) working days after the date goods are provided or services rendered, unless contractual requirements specify other billing terms or billing terms are in accordance with industry standards. Payment terms should be 30 days after billing unless contractual requirements specify otherwise or payment terms are in accordance with industry standards. Provisions should be made for billing uncollected items on a monthly basis.
  • Maintain an accurate record of transactions affecting each account receivable with a control account summarizing each type of receivable.
  • Provide an aged trial balance of receivables including realistic estimates of doubtful accounts; information relative to the collection of past-due accounts; and properly accounting for receivables written off. This information should be available to management upon request.
  • Maintain a record of year-end receivable balances, presenting receivable information comparable with prior year's reports.
  • Recognize and report receivables in accordance with generally accepted accounting principles by establishing adequate internal controls to maintain the integrity of the accounts receivable system.

.600 Collection of Past Due Receivables

Collection procedures, as outlined in the billing instructions in subsection .500, should be followed during the first 60 days after payment due date or until previous payment arrangements have been dishonored. Where the department has other procedures to secure payment (such as refusal to allow course registration, refusal to issue diplomas or refusal to issue licenses), it may elect to retain the account pending the results of such procedures. After this period collection procedures should continue as follows:

.610 Refer Accounts to Private Collection Agency

After 60 days past the payment due date, if satisfactory payment arrangements have not been made with the debtor, an account less than $3,000 should be referred to a private collection agency under contract with the University. The debtor must be notified in writing that the account will be referred for outside collection.

The collection costs charged by the collection agency should be added to the balance submitted to the agency. The University Business Office can supply the name and address of each collection agency.

.620 Refer Accounts to the Office of the Attorney General (OAG)

After 60 days past the payment due date, if satisfactory payment arrangements have not been made with the debtor, an account greater than $3,000 should be referred to the Claims Section of the OAG. Copies of all information available on the account should be included. The collection costs charged by the OAG should be added to the balance submitted. The University Business Office can supply the address and referral information for the OAG.

.630 State Debt Set-Off Program

The Commonwealth has instituted a program under which amounts owed by delinquent debtors to state agencies may be claimed through the debtor's state tax refund. Departments should submit a list, to the University Business Office, of accounts receivables, which are 60 days past due and do not have satisfactory payment arrangements. The list should provide the debtor's name, social security number, and amount due. Accounts referred to collection agencies should be included unless regular payments are being made on the account. University Business Office will report amounts collected under this program to the department after notification has been received from the Department of Taxation. The department should forward documentation of amounts collected under this program to any outside collection agent that is also handling the debt.

.640 Vendor Debt Set-Off Program

This program allows state agencies to claim vendor payments of one state agency to satisfy debt owed by the vendor to another agency. Debts may be sent to the Department of Accounts at any time during the year in which they become delinquent. Debtor information should include; debtor name, social security number or vendor ID, and amount owed. Documentation of amounts collected through this program should be forwarded to any outside collection agent that is also handling the debt.

.700 Reporting of Receivables

Departments shall prepare a summary report of receivables as of June 30. University Business Office will send the Financial Reporting office reports listing the department's receivables as they appear on the University subsidiary ledger to the department by July 15 of each year. The department is responsible for verifying the accuracy of these receivables by comparing the accounting reports to departmental records. The department should then prepare and submit a summary report, which agrees to the adjusted total arrived at above, to University Business Office by August 1. This summary report should include an aging schedule which presents "receivables not past due" and "past due receivables". Receivables not past due are those receivables that are not presently due for collection or are currently due but have not passed the payment due date. Past-due receivables are those receivables that have not been paid by the due date. For reporting purposes these should be broken down as "1-30 days", "31-60 days", "91-120 days", "121-180" days, "181-1 year" and "over 1 year" past due.

.800 Forms Preparation and Submission

.810 JMU Invoice

.811 Required:

This form is used by departments to bill customers for goods provided/services rendered. Requests to use alternative invoice forms must be approved by the Assistant Vice President for Finance prior to use.

.812 Where to Obtain Blank Forms:

Forms are available online.

.813 Where to Send Completed Forms: Distribute the invoice as follows:

Original - Person/agency billed

Copy - University cashier

Copy - Departmental use

.814 Forms Preparation Instructions:

Following are detailed instructions for the preparation of the JMU Invoice. Enter only the following information listed below.

  Invoice Number: Consecutive numbering code agreed to by the University Cashier and department
  Invoice To: Enter the name and address of person/agency billed.
  Student/Corporate ID: Enter the name of the person or agency that received the goods or services if different than name entered in "Invoice To". When invoicing a student, enter the student's ID number.
  Date: Enter the date the invoice is completed.
  Description of Charges: Enter a description of services or goods provided.
  FIS Code: Enter the Department ID number (See Section 2010, "Department Numbers") and Account number (See Section 2020, "Revenue Account Codes and Definitions") that should receive the payment.)
  Amount: Enter the amount to be paid for each item listed.
  Total Due: Enter the total amount due from payee.
  JMU Department: Enter the department name.
  Person: Name of the person responsible for the department's transactions.
  Phone Number: Enter the department's telephone number.
  Fax Number: Enter the department's fax number.
  MSC: Enter the department's mail stop code.

 

DO NOT alter information in the "Remit Payment to" section.

4120 Financial Aid Accounting Cash Management (4000)

.100 General

James Madison University administers a wide variety of student financial aid programs and funds. State and/or federal laws and requirements govern most of these programs. This section outlines the responsibilities and procedures necessary to allow the University to comply with those requirements. Information in this section applies to all departments involved in the administration of financial aid funds.

.110 Need-Based Financial Aid Programs

Many of the aid programs administered by the University are "need-based". This means that the Office of Financial Aid and Scholarships makes an analysis of the student's available resources and income. The portion available for educational purposes is compared to the anticipated educational expenses. The difference is considered unmet need. The student's financial aid award is then determined based upon this unmet need. Any awards, scholarships, or college work-study employment received after the calculation of this need may affect the amount of award that a student is entitled to receive from need-based financial aid programs. Since the University is ultimately responsible for any amounts improperly awarded in need-based programs, it is extremely important that departments comply with the following procedures.

.120 Direct Application of Aid

Many of the University's financial aid programs have a large number of award recipients. To facilitate the processing of these programs, the University has developed an automated process called "direct application of financial aid".

The Financial Aid and Scholarships Office initiates this process by entering approved financial aid awards for individual students into the Student Information System. Various departments use these entered awards in calculating the amounts personally due from each student. Then, at a designated time, coordinated between the Office of Financial Aid and Scholarships and the University Business Office, direct application of specific aid program(s) are processed.

This process disburses the financial aid and creates an account entry for posting to the student's financial account. Once these entries are reconciled to disbursement data and funds available, the entries are actually posted to the student's account. The University Business Office then processes credit balances created from overpayment of institutional charges (tuition and fees, room and board). These refund entries are posted to Accounts Payable by an electronic download process.

Finally, the University Business Office completes the paperwork to formally request the processing of the download and to generate a single check to the Treasurer of Virginia to cover charges paid by the aid application. The student then receives notices of their rights to cancel the aid award (loans only) and is notified that either 1) a direct deposit to their bank account has been made, or 2) a check has been processed and will be mailed to their home address.

.200 Control Responsibilities

.210 Department

  • Contacts the Office of Financial Aid and Scholarships to explain the awards contemplated in order to determine the impact, if any, of the proposed award on the student's need-based financial aid and outline the provisions for distributing the money to the student.
  • Processes and returns all documentation required by the Office of Financial Aid and Scholarships and the University Business Office for aid disbursement.
  • Contacts the University Business Office immediately to establish an exact date for the award, if necessary.

.220 Office of Financial Aid and Scholarships

  • Administers all financial aid programs in accordance with Federal, State and University regulations.
  • Assists students and departments by explaining procedures and providing necessary forms.
  • Determines the impact of proposed awards on the student's need-based financial aid package.
  • Determines the eligibility of the student to receive financial aid funds.
  • Conducts exit interviews with Stafford Loan fund recipients.
  • Notifies the University Business Office of the eligibility of students for an aid program so that awards are credited to the student's account and individual student refunds generated at the appropriate time.

.230 University Business Office

  • Administers all financial aid programs in accordance with Federal, State and University regulations.
  • Provides University departments and other state agencies with forms and instructions for the aid disbursement procedure.  
  • Administers required billing and collection procedures in accordance with Federal, State, and University policies.  
  • Approves exceptions to the daily procedures, as appropriate. 
  • Conducts exit interviews with Perkins and Nursing loan fund recipients.
  • Ensures that financial aid funds are on hand prior to disbursing awards.
  • Issues refund checks to students or lending institutions, as appropriate.

.300 Processing Procedures

.310 Department

  • Provides information regarding the amount, type of aid to be awarded, and proposed recipients to the Office of Student Financial Services and the Office of Financial Aid and Scholarships and the Office of Financial Aid and Scholarships.
  • Approves and returns required forms, with proper authorizations, to the University Business Office and the Office of Financial Aid and Scholarships for processing.

.320 Office of Financial Aid and Scholarships

  • Determines eligibility of students for awards.
  • Determines the amount of award to which each student is entitled.
  • Enters proposed and approved award amounts in the Student Information System.
  • Notifies the University Business Office when awards can be applied and refunds issued.

.330 University Business Office

  • Verifies Aid Disbursement-Preview received from Office of Financial Aid.
  • Verifies availability of funding for proposed student aid awards.
  • Provides department/agency with the appropriate forms and instructions required for aid disbursement.
  • Verifies department/agency authorizations on prepared forms (Agency Transaction Vouchers, and Invoices).
  • Enter appropriate information into Student Financial Information System to apply aid to students' accounts.
  • Deposits the University portion of applied aid in the appropriate bank account and distribute revenue to the proper department and revenue source codes.
  • Requests and verifies refunds for students, either through direct deposit to a bank account or by check request to the student's home address, as appropriate.
4125 Payment Cards Cash Management (4000)

.100 General

All payment card activity at James Madison University must be approved by the Assistant Vice President for Finance prior to implementation.

Procedures for payment card activity for Local/Agency Fund accounts are included in Section 3045, "Local/Agency Funds".

.200 Control Responsibilities

.210 Departments

  • Comply with this procedure when authorized by the Assistant Vice President for Finance to sell goods and services.
  • Comply with Virginia Retail Sales and Use Tax Collection requirements once authorized by the Assistant Vice President for Finance to sell merchandise or rent university facilities.
    • Contact the Cash & Investments Office for specific procedures prior to initiating any sales/rentals.
  • Basic Controls for the Payment Card Processing
    • All locations accepting payment cards must obtain written authorization from the Assistant Vice President for Finance prior to implementing a payment card payment option.
    • Once the department has been approved to process payment cards, the University Business Office will obtain merchant numbers for Visa, MasterCard, Discover, and American Express (if the department chooses to accept). All payment card equipment and terminals will be obtained and programmed by the University Business Office for the department. Equipment costs will be billed to the department.
    • Department contacts the merchant processor and the University Business Office with all error messages received on the payment card terminal. Departments may NOT place orders on new or replacement payment card terminals. If the payment card processor recommends a replacement terminal, the department may NOT accept one before contacting the University Business Office first. All terminals are procured through the University Business Office. 
    • Department Head (Merchant) must review, sign and complete JMU Merchant Agreement and PCI DSS Self Assessment Questionnaire (SAQ) on an annual basis with the University Business Office.
    • Department requests training and access, from the University Business Office, for online transaction management sites.
      • Department submits required background check documents for appropriate staff (including students).
    • Department contacts the University Business Office to schedule mandatory Payment Card Acceptance Training for all employees and students designated to handle any area of payment card processing.
    • Ensure responsibility for payments received from time of receipt to time of deposit is clearly defined and documented within each authorized payment collection location.
    • Only the minimum number of trained employees should handle payments from receipt to deposit.
    • Ensure proper separation of duties exists.
    • Payment handling, record keeping, and reconciliations should be assigned to different people.
    • If the size of the department makes proper separation of duties impossible, a second person must verify reconciliations of funds received and accounts maintained.
    • Deposit university funds only into appropriate university accounts, not into accounts such as: personal bank accounts or petty cash accounts.
    • Keep university funds and personal funds separate.
    • All payment card receipts must be deposited on the day received or no later than the next business day, regardless of amount.
    • Document the entire departmental procedure for handling funds received for clarity and training purposes
    • Note: all payment handling operations are subject to review and/or audit by the University Business Office as well as the university's internal and external auditors. The University Business Office surveys university departments regularly to identify all payment collection points. If the controls are inadequate for the volume of funds handled, corrective action is required & monitored.
    • Prepare and distribute the Deposit Transmittal Form daily based on deposits of funds received. The department will obtain the payment card version for the Deposit Transmittal Form from the University Business Office. This payment card version will not be available online. The department will obtain a unique Deposit Certificate (DC) number from the department’s log for each payment card Deposit Transmittal Form. This form must be submitted to Financial Reporting at MSC 5715 in a timely manner for keying into the university finance system. See section .410 for correct preparation instructions.
    • The department must reconcile their departmental budget monthly using the university finance system reports to departmental records.

.220 University Business Office

  • Provide departments with forms and instructions for the daily deposit of receipts.
  • Perform periodic analysis of all revenue line items to determine reasonableness to prior year data.
  • Provide Payment Card Acceptance Training to university employees.
  • Facilitate approved departmental requests for payment card merchant numbers.
  • Assist departments in acquiring appropriate payment card processing equipment or implementing approved online payment sites.
  • Assist departments in resolving problems encountered in monthly reconciliation process of payment card transactions.
  • Initiate annual completion of Merchant Agreement and Self Assessment Questionnaire.
  • Perform scheduled and unscheduled audits.
  • Provide departments the payment card version of the Deposit Certificate numbers.

.230 Assistant Vice President for Finance

  • Authorize departments to sell goods and services in accordance with Commonwealth regulations.
  • Approve exceptions to daily requirements as appropriate.

.300 Processing Procedures

.310 Departments

  • Requests authorization from the Assistant Vice President for Finance to accept payment cards using the eMarket Request Form.
  • Completes JMU Merchant Agreement and Self Assessment Questionnaire (annually) to the University Business Office.
  • Ensures appropriate security controls are in place related to payment card transactions:
    • All payment card refunds MUST be placed back on the same payment card as used in the original sale.  Only in cases that the original card has since closed, the department should contact the University Business Office at x87908 for further instruction in how to proceed with the refund process.
    • All employees given access to payment card information have completed payment card acceptance training.
    • Submits required Background Check Form Student Employees to the Student Employment Office (SWEC).  For all Faculty and Classified staff, the Background check is done automatically through Human Resources during Onboard@JMU at new hire and orientation. Submits the Staff Terms of Agreement for all department staff (including students) who have access to payment card information.
    • No customer payment card or personal information is stored on JMU Server or workstation hard drives.
    • Only pre-authorization credit card information is allowed to be stored.
    • All post-authorization credit card information is required to be destroyed by cross-cut shredder or outsourced service.
    • All customer and merchant receipts show only truncated card numbers - the last four digits.
    • Processing credit card information received in email is strictly prohibited. Responds to all email which includes credit card information by deleting the credit card information and including instructions for re-submission through an approved method.
  • Receives and secures monies from customers.
  • Prepares and retains documentation supporting receipts and deposits.
  • Prepares the Financial Information System (FIS) Deposit Transmittal Form in accordance with the instructions in subsection .410 of this section.
  • Deposits receipts daily, using the appropriate deposit transmittal form, with the Financial Reporting Office.
  • If Merchant (Department) wishes to change original intent for which permission was granted to accept payment cards; a Payment Card Change Request form must be completed and submitted to the University Business Office.

.320 University Business Office

  • Provides authorized departments with the appropriate deposit and transmittal forms and instructions for their use.
  • Monitors and audits departmental credit card processing.
  • Updates departmental staff on PCI DSS compliance changes.
  • Provides departments a sequence of numbers to be used for Deposit Certificate numbers.

.330 Assistant Vice President for Finance

  • Authorizes departments to sell goods and services in accordance with Commonwealth regulations and to implement payment card acceptance.

.400 Forms Preparation and Submission

.410 Financial Information System Deposit Transmittal Form

.411 Required:

This form is required to transmit deposit information and payment card refund information for Treasurer of Virginia revenue items for input to the Financial Information System.

.412 Where to Obtain Blank Form:

The payment card version of the Deposit Transmittal Form is only available from the University Business Office and is not available online..

.413 Numbers of Copies:

The original payment card version of the Deposit Transmittal Form is sent to the Financial Reporting Office at MSC 5715. The department must keep a copy for departmental files.

.414 Where to Send Completed Form:

When depositing payment card transactions, the form must be delivered to Financial Reporting on the deposit day.

.415 Form Preparation Instructions:

Following are instructions for preparation of the FIS Deposit Transmittal Form. Enter information in the following categories ONLY.

 
  DC #: Enter the Deposit Certificate number on the Deposit Transmittal Form using a sequence of numbers provided by the University Business Office.
  Prepared By: Name of the person completing the form, initial beside typed name.
  Dep. Date: Enter the date the deposit is being made.
  Date: Enter the date the form is prepared.
  Phone/E-Mail: Phone number and/or e-mail address of the preparer.
  Bank Code: Enter TV for Treasurer of Virginia deposits. (Consult Financial Procedures Manual section 3045.300, "Local/Agency Funds" for deposits to Deptid#s starting with an 8.)
  MSC: Enter the MSC of the preparer.
  Bank Acct.: Enter CH03 for Treasurer of Virginia payment card deposits. All payment card deposits, and ONLY payment card deposits, are CH03.
  Amount: Enter and verify the total amount of the deposit, if completed electronically this total is automatically calculated.
  Line Count: This field will automatically populate.
  Explanation: Indicate any additional facts related to the origin and/or the nature of the deposit. The batch settlement confirmation number may be listed here.
  Payment Cards: Only option available on the payment card version of the Deposit Transmittal Form.
  Discover/MasterCard/Visa: Select if the deposit is for Discover/MasterCard/Visa transactions. The deposit will arrive from FNBO (First National Bank of Omaha).
  American Express: Select if the deposit is for American Express. The deposit will arrive from American Express.
  Dept. ID #: Enter the six-digit department identification number. Refer to Section 2010, "Department Numbers" Numerical Listing.
  Account #: Enter the six-digit revenue source code. Refer to Section 2020, "Revenue Account Codes and Definitions".
  Description of Deposit: Indicate the origin and/or nature of the deposit.
  Amount: Summarize the receipts by revenue account codes and Deptid#s and enter the amount for each code. For unidentified items, list each amount collected separately. Payment Card amounts must be recorded, by day, on a separate Deposit Transmittal form. These amounts should not be included with cash and check receipts.
  D/C: Enter a "C" if the deposit is a credit to Dept. ID # ; enter a "D" if the deposit is a Debit to the Dept. ID.
  Total: Enter and verify the total amount of the deposit, if completed electronically this total is automatically calculated.
  Notes for payment card deposit preparation:
  1. Payment card terminal sales are always batched once a day at the end of the day for every payment card machine within an authorized departmental location.
  2. All refunds must be made by payment card only – no refund checks. If the deposit you are making has refunds included in the total, list the sales on the deposit transmittal as a "C" credit and the refunds as a "D" debit to get a "net" total.
  3. The department MUST utilize www.merchantsummary.com and www.americanexpress.com (if American Express is accepted) everyday to retrieve actual Deposit Dates and Deposit Totals. All departments have been given access to these sites for their respective merchant numbers. Step by step procedures or access to these sites can be obtained by contacting the E-Commerce Coordinator in the University Business Office at x84674. By using these sites correctly, James Madison University ensures it is in compliance with the Commonwealth of Virginia’s CAPPS manual which states:

    • "There MUST BE A ONE-TO-ONE MATCH between the deposit entry that posts to the Treasurer's bank account [a deposit from FNBO or American Express] and the deposit total reported in CARS [as prepared by the department on the Deposit Transmittal Form]. The AMOUNTS MUST BE THE SAME regardless of the method of input to CARS. DEPOSITS MUST BE SEGREGATED BY TYPE so that different types of deposit activity are not commingled on a deposit form (i.e., cash deposits should be separated from credit card receipts)."

 

.420 Deposit Certificate Sequencing

Treasurer of Virginia Deposit Certificate numbers are obtained through the University Business Office. The department should maintain an Excel spreadsheet of these numbers to keep track of the DC # used, deposit date, amount, and card type deposit. The department must only use the numbers within their sequence and restart the sequence each July 1. If a department runs out of numbers within their designated sequence within the Fiscal Year, contact the University Business Office for another set of numbers—do not go past your designated numbers!

.500 Deposit Reconciliation

.510 Required:

A written reconciliation is required comparing revenue deposited to University monthly FIS reports. Auxiliary Enterprises accounts (Nos. 3xxxxx) are reconciled by comparing the department's internal records to University monthly FIS reports. Educational and General Accounts (Nos. 1xxxxx) are reconciled by comparing revenue transaction documents to University monthly FIS reports.

NOTE: Payment card chargebacks (when the bank retrieves funds from the university's local bank account due to a customer disputed payment card charge) must be reimbursed by the department immediately regardless of resolution issues. The University Business Office will prepare a deposit transmittal form to record the debit transaction to the local bank account. An accounting voucher will be prepared charging the department that the chargeback belongs to and forwarded to the department for coding completion and authorizing signature. The department must then forward these forms to Accounts Payable to MSC 5712 for payment processing.

.520 Who Should Perform the Reconciliation:

Departments processing payment card activity on–site are responsible for reconciling their FIS Monthly detail reports as described in Financial Procedures Manual Section 3035. The individual responsible for preparing the deposit should NOT be assigned this responsibility.

.530 Reconciliation Differences:

If differences other than timing differences are encountered, contact the University Business Office to determine the proper adjustment. For transaction research assistance, contact e–commerce@jmu.edu.

4205 Expenditures Cash Management (4000)

.100 General

This section provides detailed guidelines to all activities of the University for payment of vendor invoices. It includes payments for materials, supplies, equipment, and services purchased from vendors or individuals regardless of the procurement method. This section does not apply to Payroll, Travel Reimbursements and Moving and Relocation expenditures.

All expenditures from University funds must be necessary, reasonable, and directly related to the goals and mission of the University. All persons authorizing expenditures should be mindful that such expenditures might be subjected to scrutiny by State authorities, sponsors, auditors, and other interested parties. To ensure prompt payment, departments and activities should appropriately explain and document all expenditures.

Departments must follow procurement guidelines to obtain goods and services. Refer to the Office of Procurement Web Page for general procurement requirements.

NOTE: An individual's failure to adhere to these procedures may result in the individual being held liable for any unauthorized expenditure made.

Proper approvals are necessary to assure all expenditure transactions are authorized and to assist in timely processing of documents. A person must be authorized to sign accounting documents. Departments may obtain signatory authority for individuals by completing a Signature Authorization form  and submitting it to the Office of Finance.

University policies and procedures related to expenditures may be based on State or Federal rules or guidelines by the University administration in fulfillment of its responsibility for the prudent management of all resources.

The general policy of the University is to apply the Commonwealth's expenditure guidelines and limitations to all transactions irrespective of fund source. The Assistant Vice President for Finance has ultimate responsibility for expenditure transaction processing and may on occasion; seek additional approvals of the Senior Vice President for Administration and Finance and the President.

.200 Control Responsibilities

.210 Finance Office

  • Assure the propriety of vendor payments in accordance with commonwealth and University regulations.
  • Certify and process vendor invoices for payment within five workdays after receipt of vendor invoice, and proper documentation, including receiving report.
  • Researches problems that produce late payments and effects appropriate corrective action.
  • Maintains records to assure that funds are available in the department budget to cover expenditures.

.220 Departments/Offices

  • Maintains departmental records of budgetary actions, expenditure commitments, and expenditures to assure funds are available in the departmental budget before starting any procurement action.
  • Initiates proper procurement actions to obtain goods and services for the department.
  • Inspects and accepts goods or services purchased to ensure that the items received meet the standards and quantities specified in the order.
  • Ensures that the individual receiving and signing for materials is someone other than the person authorizing the purchase.
  • Forwards immediately, to the Accounts Payable Office all Original invoices (when received by the department), prepayment documentation, subscription renewal type transactions, and any other payment related documentation.  NOTE: Attach the vendor invoice to an 8 1/2 x 11 size blank sheet of paper if the cash register slips or other vendor invoices are not standard letter size.

.300 Different Types of Expenditures

.310 Routine Expenditures

Routine expenditures are for purchases that occur on a daily routine basis, and support the operations of the University. Payments are initiated upon receipt of a vendor invoice and proper supporting documentation. Routine expenditures include purchases for office supplies and equipment, housekeeping supplies and materials, repair and maintenance materials, and printing services.

When making purchases, departments should instruct all vendors to send invoices to the Office of Accounts Payable, unless the department is a JMU designated satellite area. Currently, the Office of Finance has approved the following satellite areas: Library, Facilities Management, Facilities Planning and Construction, and WMRA. If a non-satellite department receives an invoice from a vendor, in error, they should immediately forward it to the Office of Accounts Payable.

.320 Expenditures that are Improper Charges to Public Funds

Each department is responsible for determining its needs and for obtaining goods and services in accordance with the Virginia Public Procurement Act and procedures established by the Office of Procurement Services. The expenditure must be in support of the mission of the department.

.321 Examples of Improper Public Funds Expenditures

The following lists contain examples of expenditures that are considered improper uses of public funds. These lists are intended to provide general guidance to departments in judging the appropriate use of public funds. However, any expenditure may be questioned, even those not included on the following lists.

Employee personal expenses such as:

  1. Books for classes (unless they remain property of the University)
  2. Snacks or refreshments
    Baby sitting
  3. Non-business related newspapers or magazine subscriptions
  4. Personal articles that are lost or stolen
  5. Tuxedos or other formal wear
  6. Clothing (non-uniform or repairs to clothing damaged in the work place)
  7. Refrigerators, coffee makers, and other appliances for employee use
  8. University-sponsored event expenses incurred which do not clearly support the University mission such as:
    • Retirement parties or employee going away parties
    • Entertainment expenses
    • Holiday decorations
    • Alcoholic beverages
    • Charitable contributions
    • Gifts and flowers
  9. COSTCO memberships for personal use if obtained in conjunction with the JMU department cardholder's membership, at a reduced rate. This is a conflict of interest

.330 Advance Payments

Advance payments are defined as payments that are made before receipt of goods or services. After the department makes an advance payment, there is no absolute guarantee that the vendor will deliver the goods or perform the requested services, placing the University's assets at risk. Therefore, when considering making an advance payment, a department must conform to the following procedures.

A completed W–9 form must be on file before a payment is processed. Contact System Support @ 568-2941 to determine if the W–9 is on file. Departments must adhere to all receiving report requirements. Standard policy prohibits the approval of an invoice for payment without first obtaining an approved receiving report. For departmental purchases up to $4,999, only a vendor invoice will be needed to process a payment to a vendor. However, advance payments are allowed for expenditures normally prepaid as a standard practice or where such prepayments are considered cost beneficial. All prepayments must have an itemized original invoice and a copy of an order form, a registration form, or some other documentation to send to the vendor with the check. Documentation should be forwarded to the Office of Accounts Payable for review and to substantiate the decision to make advance payments. The following describes those payments, which under certain terms and conditions, may be prepaid. These lists are not all inclusive.

.331 Allowable Advance Payments

Allowable miscellaneous advance payments are subject to a maximum prepayment period of 90 days.

  1. Organization Memberships: Includes employee or agency annual membership dues for professional organizations.
  2. Publication Subscriptions: Includes initial and renewal annual subscriptions for technical and professional publications. Multiple–year subscriptions are permitted as long as documentation clearly shows it is a cost savings for the Commonwealth.
  3. Convention and Educational Services: Limited to advance registration fees for convention, conferences, seminars, and employee workshops. Departments must be reasonably sure that travel will occur as planned. Excludes other travel expenditures except for public carriers.
  4. Travel Public Carriers: Limited to prepayments for individual travel by aircraft (if other than JMU travel contracts), train and bus. Excludes rental vehicle expenditures.
  5. Mail Order Purchases: Limited to mail order purchases where payments must be included with the order.
  6. Human Subject Payments: Includes expenses for advance payments to individuals (human subjects) for experimental research, engineering projects, and medical projects.
  7. U. S. Postal Service Purchases: Limited to postage purchased from the U. S. Postal Service. Excludes courier service and freight expenditures.
  8. Hotel/Motel Deposits: Limited to one night deposit for direct bill payments on hotel/motel rooms for employees who travel on behalf of the University. Use of MasterCard travel card is encouraged to secure room confirmations. Actual advance payments using the travel charge card will not be reimbursed before the trip.
  9. Film Acquisitions or Rentals: Limited to payments for the acquisition or rental of educational training and development films.
  10. Advertising Expenses: Limited to prepayments for newspaper, magazine, journal, and periodical advertisements.

.332 Advance Payments for Written Contracts, Leases, or Agreements

Allowable advance payments pursuant to written contracts, leases, or agreements are subject to a maximum prepayment period of one year, where delivery, performance, or refund is assured based on written obligations. Vendors should be encouraged to invoice the agency on a monthly or quarterly basis in the absence of a sufficiently reduced annual pricing arrangement.

  1. Legal Services: Includes fees to retain outside legal counsel for the University. The University must have written approval from the Attorney's General's Office BEFORE obtaining any legal services.
  2. Media Services: Limited to payments for radio and television advertising. May also include expenses paid to advertising firms for these services.
  3. Specialized Pharmaceutical Supplies and Rare Medical Drugs: Limited to payments for specialized manufactured pharmaceutical supplies and rare medical drugs. Excludes the purchase of ordinary supplies and drugs.
  4. Mechanical, Electrical, and Equipment Repair and Maintenance Contracts: Limited to payments for services provided to repair and maintain mechanical and electrical systems and equipment. Excludes material and equipment purchases.
  5. Computer Hardware and Software Maintenance Contracts: Limited to payments for services provided to repair and maintain computer hardware and software. Excludes computer hardware and software purchases.
  6. Licensing Agreements: Limited to payments for the licensing fees associated with the use of computer software.
  7. Specialized Equipment Purchases: Limited to payments for the purchase of specialized custom manufactured equipment. Excludes ordinary equipment purchases.
  8. Real Property & Equipment Rentals: Limited to payments for the use of buildings, land, and equipment.
  9. Insurance Premiums: Limited to premiums for insurance contracts.

.340 Services Provided by Individuals Not Employed by James Madison University

Occasionally the University finds it appropriate to use the services of individuals who are not university employees. A completed W–9 form must be on file before a payment is processed. Contact System Support @ 568–2941 to determine if the W–9 form is on file. These services include, but are not limited to, the following:

  • Consulting fees
  • Honoraria ("payments to professional persons for services for which fees are not legally or traditionally required")
  • Artistic performance
  • Human subjects ("payments to individuals participating in research activities")
  • Game referee or official
  • Physicians or medical centers
  • The Internal Revenue Service requires the University to track these payments for each calendar year. When a payment to one individual reaches $600 for a calendar year, the University must report the payment on a 1099 form.

Timely Payment to Individuals for Services

To ensure timely payment to individuals for services performed and according to their contract/agreement a completed Accounting Voucher and all pertinent documentation must be sent to Accounts Payable or Grants Accounting, if applicable. This must be in Accounts Payable at a minimum of 10 working days in advance of when the check is needed.

After Accounts Payable reviews the voucher and backup they will forward this to Human Resources for their approval for payment as an “Independent Contractor”. Once approved Human Resources will send the voucher and documentation back to Accounts Payable for payment processing. If the determination is made that the services performed are truly an employee status Human Resources will contact the requesting department and explain why the payment must be considered as being performed by an employee. The voucher will be returned to Accounts Payable with a note stating the payment must be processed on a PAR form as well as have the department fill out the appropriate hiring paperwork (PAR) and schedule “On Boarding” if necessary. Accounts Payable will then send this back to the requesting department.

.350 Cellular Telephone Expenditures

The appropriate Senior Vice President must authorize acquisition and use of cellular telephones before procurement. An approved written request justification and a copy of the approved requisition for purchase must be on file for each telephone. Recurring monthly billings must be received in the Telecommunications Office. Telephones are to use for conducting official business only, and should not be used for personal purposes.

.351 Cellular Phone/Internet Stipends

General Information

The Stipend Program was created to alleviate the significant administrative burden, on both employees and the university, of providing the extensive substantiation required to fulfill IRS reporting requirements. James Madison University will now offer a taxable stipend for employees whose duties and responsibilities require wireless phone access and/or internet access. Effective September 1, 2010 the University will NOT pay for additional services for I-PADS. (The only exception is if an individual does not have a phone stipend and they own an I-PAD then upon V.P. APPROVAL a stipend can be approved.) The Stipend Program is designed to compensate for the business use portion of the employees personal cell phone or internet.

Pre-determined criteria and stipend amounts, including several levels of compensation, have been chosen. A website has been created on Telecom’s home page to help employees and supervisors understand and comply with the new JMU Cell Phone and Internet Stipend Program. The link has been included for convenience.

http://www.jmu.edu/telecom/stipend/new/

Processing Procedures

Procedures for supervisors considering approval of a cell phone or internet stipend should follow the link below for specific instructions.

Summary Instructions

Instructions for completing the PAR Form to initiate a cell phone or internet stipend is contained the in the link below. Please remember that cell phone and internet stipends are not retroactive and will begin with the first pay cycle after receipt of the PAR Form by Payroll Services.

Stipend PAR Instructions

To view a sample of a completed cell phone or internet stipend PAR Form follow the link below.

Stipend PAR Sample

Cancellation of Stipend

If the employee resigns, is terminated, transfers departments, or no longer qualifies for a university stipend, a PAR Form must be submitted to Payroll Services to discontinue the stipend. The stipend is based on the employee’s primary job, VP approval and recertification is required if the primary job changes. The supervisor from the old job should submit a PAR Form to discontinue the stipend and the new supervisor would need to recertify the need for the stipend as well as complete the supervisor worksheet and a new PAR form.

.360 Agency Transaction Voucher (ATV)

This form is required to record all transactions among University departments related to sales, services, recovery of costs, and transfers of expenditures and revenues among University Departments. Departments should forward Agency Transaction Vouchers to Financial Reporting.

.370 Declining Balance Cards

Declining Balance Cards may only be obtained by employees who have the SPCC (Small Purchase Credit Card) ex: WalMart and Kroger.

  • A cap of $500.00 must be placed on each declining balance card.
  • An employee may complete a “point of sale” purchase of a card with a declining balance for their department.
  • All purchases must be documented and receipts retained for purchases made using the declining balance card. (Departments are responsible for any documentation that would be required in an Audit).
  • These purchases must fall within the Accounts Payable and Procurement guidelines.

.380 International Wires

This section addresses international wires for payment to vendors for Accounts Payable disbursements. All wires related to International Studies Programs are facilitated through the International Accounting Office within Accounting and Reporting.

Departments may initiate an international wire payment by completing the Accounting Voucher as described in subsection 610 and forwarding the completed voucher with all appropriate supporting documentation to the Cash & Investments Office, MSC 5711. Questions may be directed to Ramona Stevens at x85972 or by completing an online request .

.390 Miscellaneous Payments to Individuals/Participant Payments

This section addresses several different types of payments made to individuals. As detailed below, employees may receive a specific payment identified in this section but typically these payments are made to non-employees

Certain payments may require the completion of a Participant Worksheet and/or a W-9 and be forwarded to Accounts Payable within 5 business days of making payment and no later than January 10th for the prior calendar year. The chart at the end of this section illustrates when completion of these forms is necessary.

As indicated in FPM Deposits section 4105.210, departments storing cash of more than $200 are required to have a safe on the premises and access must be limited to those with a need to access funds related to their position.

.391 Incentives

To encourage participation in campus surveys and focus groups, a non-monetary incentive with a value limit of $25 per item may be randomly awarded to a member of the group of participants.

Incentives funded by Sponsored Program awards and not governed by the IRB, where the award document specifically states more than $25 per item may be given as an incentive and that the incentive may be paid by gift card allows the department to do so. Gift card minimums start at $25 and there is a $2/charge service fee incurred by the department/sponsored program budget that must be allowable by the award or absorbed by the department’s F&A budget. Only Wells Fargo gift cards may be purchased as specified below.

These incentive items should be coded to 141300.

.392 Non–monetary Recognition Awards

A non-monetary recognition award that is of nominal value (less than $100) may be given infrequently by the department to their students and employees. Examples of non-monetary recognition awards include: pencils, pens, desk items, cups and mugs and plaques, certificates and trophies, purchased at a nominal cost to the department. Recognition awards should be given based on specific, pre-determined criteria which is documented and maintained in department records either as departmental procedures or with the transactional records. Longevity awards are not to be given by departments as these are given by the University and coordinated by the Office of Human Resources. Gift cards may not be given as recognition.

These awards should be coded to 141300.

.393 JMU Student Prizes (Monetary & Non-monetary)

Student prizes may be distributed following departmental or Sponsored Program funded competitions supporting University mission-related and/or research purposes. The prizes may be non-monetary or monetary. Monetary prizes may be distributed via the options specified below. All options are tax reportable and require W9’s. Monetary prizes randomly awarded must first be approved by the JMU Financial Aid Office.

These prizes should be coded to 141300.

.394 Research Subjects

This category of individuals works with investigators in research projects outside of the procedures for payroll and contractual arrangements and may be provided a stipend for their participation. Individuals who participate in a research project under the conditions set forth by the procedures governed by the University’s Institutional Review Board (IRB). These are volunteers who have signed consent/assent forms after being fully informed about the procedures, risks and benefits of their participation. Payment methods are discussed below and W9’s are required although benefits are not tax-reportable as long as the IRB approval documentation is on file. Single accounting vouchers payable to faculty/staff to access bulk cash for distribution to subjects are limited to maximum of $500 or one month’s worth of research subject payment total, whichever is LESS, unless a written exception is requested and granted. Monetary prizes randomly awarded must first be approved by the JMU Financial Aid Office.

Research Subject payments must be coded to 141320.

.395 Cooperating Professionals

Individuals who provide a service based on the agreement their employer and the University. Cooperating Professionals (CP’s) are not employees of the University and the University has no authority over their participation. CP’s may discontinue their participation without risking any future relationships with the University. One common example of a CP is a school teacher who provides information about a student, who is an intern or research participant, to the faculty coordinator or investigators on a one time or repeated basis as a result of an agreement between the University representatives or investigator and the school district.

Cooperating Professional payments should be coded to 126800.

.396 Faculty Members in Residence

Visiting Faculty Members in Residence provided short-term housing in JMU-owned or leased facilities, for which the department pays rental expenses. The Department is responsible for obtaining W9’s from each of these faculty members and completing Participant Worksheets with the value of the rent provided, for the calendar year, and submitting both documents to Accounts Payable no later than January 10th of the following year. The Department coordinates securing the housing and payment for same with the JMU Real Property and Space Management Office.

See JMU Participating Payments Chart below for information regarding whether or not W9’s and/or Participant Worksheets are required, as well as when to report employee payments or non-monetary payments to Payroll Services. The chart also illustrates the various payment options available for each of the different Participant Payment scenarios. Questions regarding which payment option is available to your department for a specific situation should be directed to the Accounts Payable Office. Questions related to the purchase or handling of the Wells Fargo Gift Cards for Participant Payments may be directed to the Cash and Investments Office at iis.finance@jmu.edu. The form for ordering these cards is available on the Forms Index , Section 1020 of this manual  (“Wells Fargo Gift Card Participant Payment Order Form”).

 

  JMU MISCELLANEOUS PAYMENTS TO INDIVIDUALS/PARTICIPATING PAYMENTS W9 Required Participant Worksheet Required Report to Payroll Services[1] Non-Monetary Only Monetary Option Individual JMU Accounting Voucher Payment Method Option Wells Fargo Gift Card Option $25+[2] Cash/FLEX Payment Option - less than $25, bulk request one JMU Accounting Voucher[4]
  Incentives [391]
  JMU Student [SP] FUNDED ONLY [SP] FUNDED ONLY   X [SP] FUNDED ONLY   [SP] ONLY  
  JMU Employee [non -student]     [SP] FUNDED ONLY X [SP] FUNDED ONLY   [SP] ONLY  
  External Vendors [SP] FUNDED ONLY [SP] FUNDED ONLY   X [SP] FUNDED ONLY   [SP] ONLY  
  Non-Monetary Recognition [392]
  JMU Student       X        
  JMU Employee [non -student]       X        
  External Vendors       X        
  JMU Student Prizes [393]
  JMU Student X X     X X X  
  Research Subjects [394]
  JMU Student X[3]       X X X X
  JMU Employee [non -student]         X X X X
  External Vendors X[3]       X X X X
  Cooperating Professionals [395]
  External Vendors X       X X    
  Faculty Members in Residence [396]
  External Vendors X X            

[SP] = SPONSORED PROGRAMS
[1] Email Payroll Services: Employee Recipient(s) name, employee id#, value amount, brief description. Inform employee value will be added to taxable earnings.
[2] Wells Fargo Gift Cards only allowable/acceptable gift card option. Fee of $2/card incurred by ordering department's budget. Must complete university pre-order form (Participant Payment Gift Card Order Form) and allow two weeks for processing. Department contact responsible for internal monthly card inventory/reconciliation. Returning sign out sheet to Accounts Payable.
[3] W9 required only if individual accounting voucher processed used for research subject payments.
[4] FLEX must be used for non-payroll related, monetary prizes and payments of less than $25 for all JAC cardholders. W9's and Participant Worksheets may still be required depending on the payment classification.

.397 Payments to Short-Term Foreign National Visitors/NRA's

When making payments to non-resident aliens (NRA’s) for services, honorariums and/or associated travel expenses, you must determine whether it is legal to pay them, is the payment subject to tax, and what policies and procedures must be followed.

It is the sponsoring department’s responsibility to ensure that their foreign national visitor has been pre-approved for payment by Payroll Services prior to making formal arrangements for any kind of payment. All non-travel related payments must be processed via Payroll and our goal is to have the payment available for the incoming visitor while they are on campus. Please allow a minimum of 30 days for the pre-approval and check generating process. It is also the foreign national visitor’s responsibility to ensure that they obtain the proper visa prior to their U.S. arrival, so JMU may legally pay them.

Service/Honorarium Payments:

The most common types that allow for compensation are B-1 (business visitor), B-2 (tourist visitor), WB (business visitor), WT (tourist visitor), and occasionally J-1 visa holders**.

The B-1, B-2, WB, and WT visa holder can be paid for services/honoraria only if they are providing “usual academic activity” at the University no longer than 9 days and have not accepted payment or expenses from more than 5 institutions in the previous 6 month period (9-5-6 rule).

“Usual academic activity” includes such things as lecturing, teaching, consulting, or otherwise sharing knowledge, experience, or skills in master classes, and performances that are open to the general public, free of charge. Additionally, they must sign a Substitute W-8 form certifying that they meet the “honoraria eligibility” criteria. Visitors that are to receive honoraria that exceed the 9-5-6 rule will need to get a J-1 visa via the Office of International Student and Faculty Programs.

Canadians admitted without an I-94 card are considered to be visitors for pleasure (B-2 tourist visa holders).

**J-1 visa holders may receive payments for occasional lectures and/or consultations. However, before we can compensate a J-1 Exchange Visitor sponsored by another University, we are required to have prior written authorization from that University's "responsible officer" such as their International Advisor; permission letters from academic departments are not acceptable for this purpose.

All other visa types must be authorized by the Office of International Student and Faculty Programs and Payroll Services prior to offering compensation for services, honorariums and/or travel expenses, as there are visa types that JMU cannot legally pay.

Payments to NRA's are subject to federal income tax withholding at 30% unless specifically exempted by an income tax treaty. There are tax treaties with over 45 countries. Each treaty is unique. To claim a tax treaty exemption, the IRS requires the NRA to have either a U.S. Social Security Number (SSN) or U.S. Individual Taxpayer Identification Number (ITIN) and submit a completed Form 8233 prior to payment. If not exempted by a tax treaty, taxes must be withheld.

Travel Arrangements/Reimbursements:

Prior authorization is required before any direct billing arrangements are made and/or any pre-payments for expenses using a department’s small purchase card*. Reference Policy 4215 Travel for new Travel Authorization rules regarding foreign national/non-resident visitors.

B-1/WB visa holders (business visitors) may be reimbursed for reasonable travel and incidental expenses incurred in connection with a usual academic activity/service, regardless of the duration of the activity and regardless of whether the individual has previously received payment from other institutions.

B-2/WT visa holders (tourist visitors) may be reimbursed for reasonable travel and incidental expenses incurred in connection with a usual academic activity/service not exceeding 9 days in duration, provided that the individual has not received travel and incidental expenses from more than 5 institutions in the previous 6 months (9-5-6 rule).

*NOTE: In order for a travel expense reimbursement to be exempt from tax, a business purpose is required. Therefore, the primary purpose of the U.S. visit is very important. If the primary purpose of the U.S. visit is business, and you acquire itemized travel related receipts, then JMU can reimburse the expenses under the Accountable Plan tax free. Eligible expenses may include airfare, hotel and other travel related expenses. If the primary purpose of the U.S. visit is NOT business, then JMU can only reimburse those costs that relate to the business purpose (i.e. meals and lodging at JMU, travel within the U.S. to get to JMU, etc..), but not airfare from the visitor’s foreign address to the U.S. (that would be considered tourist/personal).

Tax Analysis:

Sherry Willis in Payroll Services will perform a tax analysis and assist in the completion of the Form 8233 (if applicable). She will also authorize all non-resident travel reimbursements and/or honorarium payments to foreign national visitors. In order to perform a tax analysis and approve payment(s), the following information is needed:

  • A completed Foreign National Information Questionnaire
  • A legible copy of their passport page, visa page and U.S. entry stamp
  • For J-1 visa holders, a copy of their DS-2019 stamped J-1 (and authorization letter)
  • A copy of their SSN/ITIN card (preferred)

If an individual does not have a SSN and is not eligible to receive a SSN, then the individual must have or apply for a W-7 Individual Taxpayer Identification Number (ITIN) .

Additionally, if the University agrees to pay an honorarium and/or associated travel expenses for services, the IRS requires that the NRA complete a W-8 form (a Substitute W-8 Form will be used by JMU) and file a US tax return using the 1042S form that will be sent by the University at year-end.

.400 Receiving Reports

.410 General

Before a vendor is paid for materials delivered, it is important to verify that the item delivered meet the standards and quantities specified in the order.

The receiving report copy of the purchase order or the Receiving Report form must be completed for all items purchased $5,000 and greater and must be signed by a different individual than the person originating the purchase. The employee who receives the goods and verifies the quantity and condition must enter the date received and his/her full signature. Initials or a signature stamp is not acceptable. A copy of the bill of lading or packing slip is required for any purchase $5,000 or greater.

.420 Inspection, Acceptance, and Rejection of Goods or Services

Departments are responsible for inspecting and accepting goods or services purchased. Inspection is the close and critical examination of goods or services delivered or picked up to determine conformance with applicable requirements or specifications.

.430 Lost or Damaged Shipments

It is the department's responsibility to promptly inspect deliveries for shortages and shipping damages at the receiving location. Shortages or shipping damages must be noted to Accounts Payable so that payment is not made until the vendor has replaced the damaged goods for departmental purchases. Otherwise note on the receiving receipt/packing slip concealed damage must be reported to the carrier and vendor within seven days of receipt and before removal from the point of delivery. Departments must keep the carton for concealed damage claims.

.440 Rejection of Goods

Rejection of goods or services is the responsibility of the requisitioning department whenever the goods or services do not meet contract requirements. In case of a partial or total rejection, the department must take immediate action to notify the vendor as to the reasons for rejection and to request prompt replacement with a mutually agreeable replacement date.

When a rejection is made against a purchase order or contract, the department must notify the appropriate buyer in the Procurement Services department by telephone.

.500 Processing Procedures

.510 Department

  • Verifies that sufficient funds are available in the departmental budget before making any purchases or processing any procurement documents.
  • Prepares appropriate procurement documents for purchases via eVA unless excluded from this process (see exclusion list on Procurement's eVA page) .
  • Receives goods and services from the vendor, completes a receiving report, if $5,000 or greater.
  • Receives vendor invoice or a faxed copy from Accounts Payable with eVA DO# listed on invoice. Sends receiving report (if required) to the Office of Accounts Payable within five working days of receipt. Attaches the vendor invoice to an 8 1/2 x 11 size blank sheet of paper if the cash register slips or other vendor invoices are not standard letter size.

    Required information of each invoice:
    • Vendor name and address
    • Vendor Federal Identification Number of the vendor, or Social Security Number of the Individual being paid
    • Vendor Invoice Number
    • Vendor Invoice Date
    • Description of goods or services
    • Amount being paid
    • Maintains records of all expenditures and verifies charges to departmental budget report. Contacts the Cash & Investments Office to reconcile differences.

  • For all invoices without an "eVA DO#" shown on it, completes an Accounting Voucher to initiate payment.

.511 Check Request

The University currently processes checks at least twice a week, so that even payments required within a few days [only for unique circumstances] can generally be produced in a timely fashion under normal business process. The university participates in anti-fraud protection services that require issued checks be reported to our financial institution 24 hours before a payee may present the item for payment, therefore only legitimate emergency check requests will be considered outside the university’s normal check processing schedule. Inconvenience and failure to complete and submit paperwork in a timely manner or follow university procedures are not considered emergencies.

All requests for express [emergency] checks must be in the Accounts Payable Office by 11:00am to receive a check that same day. Exceptions must be approved by John Knight, AVP Finance or Mark Angel, Associate Controller.

Payments to JMU student vendors: Must use student ID# or HR employee ID# and student home address (no local on campus MSC address). All student refunds & reimbursements, except for undergraduate PLUS Loan refunds, will be processed by JMU's vendor - Higher One.

.520 Accounts Payable

  • Receives procurement documents for expenditures $5,000 or greater. Reviews for proper authorization signature, correct coding, and appropriateness of purchase.
  • Receives Receiving Report and Bill of Lading from Department if $5,000 or greater.
  • Receives invoice from Vendors, date stamps, and records in the Financial Information System.
  • Matches invoice with procurement document, receiving report, and any other supporting documentation available.
  • Forwards or Faxes the invoice to the department that originated the purchase.
  • Receives completed accounting voucher (see subsection .615 - Forms Preparation Instructions) for all invoices without an eVA DO # shown on them. Reviews completed accounting voucher and documentation for completeness and correctness. If incorrect or incomplete, returns documents to department.
  • The department would only contact Accounts Payable when an invoice should not be paid. If no response from the department, eVA invoices up to $4,999 will be paid within five (5) business days. Accounts Payable staff will use the coding and signature on the eVA DO as authorization to make payment.
  • Calculates payment due date and processes invoice for payment. In the absence of contractual terms and in accordance with the Commonwealth's Prompt Pay Act, payment shall be due thirty (30) days after receipt of proper invoice or material/service, whichever is later.
  • Inputs payment information into the Financial Information System, generates necessary reports to determine accuracy of postings, budget exceptions, accuracy of due dates, past due payments, etc.
  • Initiates the payment posting process and generates journal entries. Verifies information, executes CARS EDI Transmittals and generates the Interface Transmittal Listing. Reconciles and distributes reports. Saves files for check processing.
  • Provides assistance to University Campus for processing expenditures.

.530 Cash & Investments

  • Processes university disbursements (including international wires).

.540 Financial Reporting

  • Transmits files to the Commonwealth Financial Reporting System (CARS) system at the Department of Accounts in Richmond. Verifies accuracy of reports in CARS.
  • Receives a manual copy of the Budget Exception Report, resolves exceptions not resolved by Accounts Payable.
  • On a monthly basis reconciles CARS expenditure reports to Financial Information System expenditure reports.

.600 Forms Preparation and Submission

.610 Accounting Voucher

.611 Required

This form is required to initiate payment to vendors for all invoices without an eVA DO# listed on it and for all payments to vendors via international wire.

.612 Where to Obtain Blank Forms

An electronic form is available online .

.613 Number of Copies

Complete two copies.

.614 Where to Send Completed Forms

Send the Original form with supporting documentation to the Office of Accounts Payable, retain one copy for departmental files. Sensitive data (i.e. social security numbers, etc) must not remain on departmental documents.
NOTE: Accounting Vouchers for payment by international wires are sent directly to the Cash & Investments Office, MSC 5711.

.615 Forms Preparation Instructions

Following are detailed instructions for the preparation of the Accounting Voucher. Enter the following information only; all other areas should be left blank. Print a copy of an accounting voucher (with numbers to coincide with the instructions) to assist you with completing your voucher. For International Wire of Foreign Currency sample, click here . For sample of foreign wire of US Dollars, click here

  #1 Agency Name/Delivery Address: Enter the name and address of the department being charged.
  #2 Vendor Information: Enter the Vendor’s name, Address, City, State, and Zip Code. Enter the Federal Identification Number of the vendor, including the suffix or the Social Security Number of the individual being paid. (PS SA# for students providing skilled services or receiving a non-travel reimbursement) Enter the Peoplesoft Vendor number, if known. For services provided by individuals not employed by James Madison University, a completed W-9 form must be on file before a payment is processed. Contact System Support @ x82941 to determine if the W-9 form is on file.

For International Wires, the Vendor Information section should be completed as follows:
Name - James Madison University
Address - JMU EDI Vendor
PeopleSoft Vendor # - 0000002610

Highlight the Address line and the PeopleSoft Vendor # line to alert A/P that this is an EDI payment. Remaining fields left blank.

For all check requests from state deptIDs (1, 3, 4, 5, 7, 9) to be deposited into local/agency funds depts (8), the Vendor Information section should be completed as follows:
Name - James Madison University
Address - JMU EDI Vendor
PeopleSoft Vendor # - 0000002610

Highlight Address and Vendor # to alert A/P that this is an EDI payment. Remaining fields left blank. Attach original and one copy of completed Deposit Transmittal Form for Local/Agency DeptID (WDEP-Bank) and send entire packet to Accounts Payable.
  #3 Date Voucher Prepared: Enter the date the voucher was prepared.
  #4 Contact Person: Enter the name of the person to call if questions arise.
  #5 MSC: Enter the Mail Stop Code (MSC) for the department preparing the voucher.
  #6 Phone No.: Enter the telephone number of the person to call, if questions arise.
  #7 Vendor Invoice: Enter the vendor's invoice number. Only 1 invoice number may be paid on this form. If no invoice # is present, enter a "meaningful" short description which will appear on the check advice.
  #8 Invoice Date: Enter the date of the vendors invoice.
  #9 P. O. No.: Enter the number of the Purchase Order, if applicable, or the Travel Authorization Number, if applicable.
  #9a eVA exclusion #: Select the exclusion number from the "pulldown" box (by using the "arrow" to display your selections) that matches the allowable, excludable items/categories that do NOT need to be procured through the eVA Procurement System.
  #9b Non-eVA purchase explanation: Provide an explanation of non-eVA purchase if no exclusion # is provided in #9a.
  #10 Approving Signature and Date Signed: Enter the signature of the individual responsible for the departmental budget being charged. This signature must be an approved one on the Signature Authorization Listing maintained by the Office of Finance. The signature attests that the goods and services were received in good condition. Enter the date the individual signed as "approving signature".
  #11 Description: Enter a complete description of each item or service provided.

For International Wires, the description field must include all of the following:
  • beneficiary bank name
  • beneficiary bank address
  • beneficiary bank branch and address/number (if applicable)
  • beneficiary account number
  • the exact name of the beneficiary account
  • the purpose of the wire
  • the amount to be wired
  • the type of currency the payment is to be made in
  • The SORT and/or SWIFT code(s) or IBAN must also be included in this space.
  #12 Quantity: Enter the quantity received.
  #13 Unit Price: Enter the price for each unit received.
  #14 Amount: Enter the amount. (Leave blank for international wires - Cash & Investments will complete after wire is finalized.)
  #15 Department ID #: Enter the Departmental ID Number.
  #16 Acct. #: Enter the expenditure account code that best describes the goods or services provided.
    Total Amount: All total amounts are calculated. (Both places on the form)

 

.620 Receiving Report

.621 Required

This form is required ONLY for departmental purchases $5,000 or greater. A copy of a bill of lading or packing slip is also required for any purchase $5,000 or greater.

.622 Where to Obtain Forms

The form is available online.

.623 Number of Copies

Complete one form.

.624 Where to Send completed Forms

Send completed forms to the Office of Accounts Payable.

.625 Form Preparation Instructions

  Date Prepared: Enter the date you prepared the form.
  Vendor: Enter the Vendor's name.
  P. O. No.: Enter the Purchase Order Number.
  Requesting Department: Enter the name of the Department that requested the goods or services.
  Attention: Enter the name of the departmental contact person.
  Rec'd. at Dept By: Signature of the individual who received the goods or services.
  Date Rec'd: Enter the date the goods or services were received.
  Item Description: Enter a complete description of the goods or services received.
  Quantity: Enter the number of items received, if applicable.
  ETF Reference: Enter the ETF (Equipment Trust Fund) Reference number if receiving ETF equipment.
  Shipment: Partial/Complete: Indicate if the shipment was partial or complete.
4210 Vendor Edit Table Cash Management (4000)

.100 Purpose of the Vendor Edit Table

The Vendor Edit Table is an integral part of the University's Financial Information System. The table includes the vendor's name, address, Federal Tax ID Number (FIN) or Social Security Number (SSN) and information for reporting purposes. The Table also includes Employee and Student Employee names.

Use of the table ensures consistent and correct address information for vendor payments and for payments to employees and students. It reduces data input effort required for vendor payments, and provides a consistent means of accumulating vendor payment information.

.200 Responsibilities

.210 System Support

Accurately maintains the Vendor Edit Table.

.220 Departments

.221 Procurement

  • Obtain FIN or SSN when making procurement arrangements.
  • Enter FIN or SSN on all completed procurement documents.

.222 Satellite Receiving Areas

  • Highlight the Vendors FIN or SSN and submit completed payment packages to the Accounts Payable Office.

.223 Other Campus Departments

  • Obtain FIN or SSN while making procurement arrangements with vendors not previously used by the University.
  • Include the FIN or SSN and mailing address on procurement documents.

.230 Employees

.231 Permanent and Temporary Employees

  • Contact the Office of Human Resources to update or correct personal information.

.300 Processing Procedures

.310 System Support

Enter appropriate information into the Vendor database on a timely basis to accurately maintain the Vendor Edit Table.

.311 Accounts Payable

  • Enter the vendor's identification number, official name, and payment address when processing payments to vendors, not previously used by JMU.
  • Enter the vendor's identification number with each payment transaction processed.

.312 Procurement

  • Obtain Vendor's FIN or SSN when making procurement arrangements. 
  • Include the Vendor's FIN, SSN and mailing address on all Purchase documents.

.313 Satellite Receiving Areas

Highlights in yellow the vendor's FIN or SSN on the vendor invoice and submits completed payment packages to the Accounts Payable Office.

NOTE: The University has established "satellite" receiving areas for vendor invoices. These are areas, other than the University's Accounts Payable Office, authorized to receive vendor invoices. Currently, the Office of Finance has approved the following satellite areas: Library, WMRA, Facilities Management, Facilities Planning and Construction.

.314 Other Campus Departments

  • Obtain the FIN or SSN while making procurement arrangements with vendors not previously used by the University.
  • When practical, includes the FIN, SSN and mailing address on purchase documents.

.320 Employees

.321 Permanent and Temporary Employees

Contacts the Office of Human Resources to update or correct their personal information, to include name, home address, and social security number.

4215 Travel Cash Management (4000)

.100 General

This section documents travel requirements and regulations for individuals traveling on official business of the University. The University expects individuals to exercise prudent judgment when arranging travel and making travel payments. Travel expense accounts are open to the public and must sustain the test of public review.

James Madison University will reimburse individuals traveling on Official University business for reasonable and necessary expenses incurred. To request reimbursement, individuals must complete and submit travel documents as described by this procedure.

The University relies on the honesty and integrity of those traveling to prevent excessive travel payments. Any falsification of payments is fraud and the University must treat it as such.

Travelers are responsible for the legality, legibility, and completeness of Travel Expense Reimbursement Vouchers. Neglecting to examine and enter necessary information according to this procedure may be cause for the return of Travel Vouchers to the traveler.

Department Heads should be sure that all travelers from their areas receive adequate training on travel policies and procedures. The Office of Accounts Payable is available to help departments with this training. The University Travel Policy, "JMU Supported Travel," under Administration and Finance, Policy No. 4401 of the JMU Policies and Procedures Manual is available for reference.

Allowable miscellaneous advance payments are subject to a maximum prepayment period of 90 days. Refer to the FPM, section 4205 Expenditures, .330 and .331 for complete details on Advance Payments.   Advance payments pertaining to travel are limited as follows:

  1. Convention and Educational Services - refer to subsection .313
  2. Travel Public Carriers - refer to subsection .335
  3. Hotel/Motel Deposits - refer to subsection .340

Procedures for travel associated with moving and relocation are in Section 5010, "Moving and Relocation" of this Manual.

Following is a list of travel related forms referenced in this procedure. This list includes both the long and short name of the form.

  • Travel Authorization Form - Travel Authorization.
  • Business Meal Certification for Non-overnight Travel form - Business Meal Certification form.
  • Travel Expense Reimbursement Voucher - Travel Voucher.
  • James Madison University State Vehicle Request Form - Vehicle Request Form.

M&IE Rate Table and M&IE Per Diems and Lodging Guidelines ( 4215mie.shtml)

Personal Vehicle Mileage Rates (4215pvmr.shtml)

Travelers should address questions concerning Travel regulations and procedures to the Office of Accounts Payable.

.200 Definitions

Approving Authority The individual responsible for the department budget.
Base Point Place, office or building where the traveler performs the duties assigned by James Madison University on a routine basis. Multiple base points are not allowed.
Commuting Distance Round-trip distance traveled routinely by the employee between his residence and his base point.
Commuting Mileage Round-trip mileage traveled routinely by the employee between his residence and base point. Mileage and other commuting cost incurred during commuting status are considered a personal expense and are not reimbursable.
Commuting Status Period of time in which an employee is routinely traveling between his residence and his base point. Mileage and other commuting costs incurred during commuting status are considered a personal expense and are not reimbursable.
International Travel International travel consists of all travel to areas outside the 48 contiguous United States. Alaska and Hawaii are included in International Travel.
Non-University Employee Any person not primarily employed by the University, but who is conducting University business, including board or commission members.
Official Station The area within a 25-mile radius of an employee's designated base point.
One-day Travel When a traveler leaves the base point and returns on the same day.
President (Agency Head) The officially designated individual who directs the daily operations of any agency, or another person appropriately designated within the agency to authorize travel. The agency must maintain such written designation on file within the agency.
Sponsored Programs Programs funded by revenue derived from grants and contracts.
State Employee Any elected or appointed, permanent or temporary employee of the Commonwealth.
Travel Expense Reimbursement Voucher Original authorized documentation for requesting reimbursement of expenses incurred by an individual while traveling on official state business. This documentation, including itemized, original hotel bills and receipts as required, provides support for reimbursement of travel expenses.
Travel Status Travel outside of an employee's official station.
Trip Any period of continuous travel between when the traveler leaves his residence or base point and returns to his residence or base point.
University/Agency The University or Agency is James Madison University (JMU).
University Employee A permanent or temporary employee of James Madison University.

.300 Travel Planning and Regulations

.310 Travel Status

.311 Approvals

The University requires travelers to prepare an estimate of the total cost of any planned overnight official business travel expected to exceed $500, retreats held at off campus locations, and for all incoming foreign national visitors.  Both domestic and international travel, require prior approval by either the appropriate Senior Vice President, Associate/Assistant Vice President, Dean, Associate/Assistant Dean if the planned overnight travel is expected to exceed $500, retreats held at off campus locations and for all incoming foreign national visitors. At the discretion of Departments/Colleges, stricter guidelines for enforcement of travel procedures and regulations may be imposed.

Total cost includes lodging, transportation, meals, conference registration, and any other travel costs or course fees. Costs of the trip that may be direct billed, such as lodging or conference registration, must also be included in the Travel Authorization. This must accompany both the Travel Reimbursement Voucher and any applicable direct-billed Vendor Payment vouchers. For planned travel, the traveler must be able to demonstrate, with documentation, that a reasonable effort was made to secure the most cost beneficial means of travel for the Commonwealth. This documentation must be retained within the traveler's department and readily made available for audit.

If JMU has any agreements with individuals under contract to conduct business with the Commonwealth, these expenses should be paid with an Accounting Voucher. When entering into such contracts, JMU must adhere to the dollar limitations outlined in this section or clearly document the business case for any deviations. If there is no contractual agreement specific to travel and travel expenses (hotel, air fare, meals, mileage, etc.) and such expenses are incurred, the dollar limitations and documentation requirements outlined in this section are applicable.

Before arranging this travel, the department or traveler must complete a Travel Authorization form.  Note:  Travel authorizations for all incoming foreign national visitors (i.e. guest speakers, etc...) must be approved by Payroll Services before travel arrangements can be made.  Refer to subsection .900/910 for form preparation and submission instructions.

.312 Internet Usages

In addition to all other policies set forth in this travel policy, the following policies must be adhered to when using the Internet to purchase travel services.

Usage of the Internet to procure travel services is allowed. (Also see subsection .314.) Use prudent judgment when choosing an Internet travel service site. The traveler must comply with procurement guidelines.


Suggested sites include:
  • Priceline.com
  • Expedia.com
  • Orbitz.com
  • Travelocity.com

When paying for services via the Internet, the following methods may be used:

  1. Travel Charge Card - may be used for all types of purchases (i.e. hotel, transportation tickets). The traveler will be reimbursed after the trip is completed by submitting a Travel Expense Reimbursement Voucher
  2. Small Purchase Credit Card - may only be used for transportation tickets (i.e. rail, air, bus) and conference registration fees.
  3. Personal Credit Card - After trip is completed, submit an approved Travel Expense Reimbursement Voucher.

In addition to other documents required by policy, the following supplementary documents must be submitted with the Travel Expense Reimbursement Voucher when procuring services via the Internet.

♦  Hardcopy final page from Internet site showing total cost and confirmed service.

♦  Airline confirmation (ticket stub) of the type of ticket purchased. (e.g. coach, business)

** Flight insurance charges are not reimbursable.

.313 Conferences, Conventions, Seminars, and Training Workshops

To ensure all travel meets the test of necessity, travel involving more than three employees from single agency to a single travel destination must be approved in advance by either the appropriate Senior Vice President, Associate/Assistant Vice President, Dean, or Associate/Assistant Dean. This includes travel of presenters as well as attendees. For international travel such approval must be obtained from the responsible Cabinet Secretary.

Where it is determined that a seminar, workshop or training program is essential to staff development for five or more employees, the department shall investigate the option of bringing the trainer on site instead of authorizing employees to travel to an off-site location. The department shall document the comparative cost of an on-site session and retain such documentation on file with the department travel records. The department must also explore the practicality of fulfilling the desired staff development goals through use of studio and video teleconferencing where these options may be more cost-effective.

In selecting locations for meetings, departments shall give first preference to State-owned facilities. For meetings of policy, advisory, or supervisory boards, the selection of a meeting site should reflect the policy that a public body conducting public business shall take care that public funds are expended prudently.

In selecting sites for conferences and other meetings that are to be held at places other than state facilities, after complying with procurement statutes and regulations, observe the following guidelines.  For meetings attended by fewer than 50 people you shall strive to use "Virginia Green" certified facilities.  For meetings attended by 50 or more people, only "Virginia Green" certified facilities shall be used unless permission to select a different site has been granted by the Chief of Staff.  In conducting meetings the use of paper shall be minimized.  When meals are served, disposable materials should be avoided to the greatest extent possible.  Disposable materials that are used should be biodegradable or recyclable.

Allowable miscellaneous advance payments are subject to a maximum prepayment period of 90 days.  Convention and Educational Services are limited to advance registration fees for conventions, conferences, seminars, and employee workshops.  Departments must be reasonably sure that travel will occur as planned.  Excludes other travel expenditures except for public carriers.  Refer to the FPM, section 4205 Expenditures, .330 and .331 for complete details on Advance Payments.

.314 Travel Packages

The travel industry has begun to offer economical travel packages that may combine airline travel with hotel stays, car rentals, and in some cases even meals. These packages usually offer only a consolidated invoice that does not provide a breakdown of the various travel services included.

In order to purchase a travel package, the traveler must seek full reimbursement after the trip – no pre–payment or SPCC or direct payment is allowed. PRIOR to making the purchase, the traveler must also ensure that the package is the most economical option for the trip and provide additional documentation confirming the savings, as described below:

  • Documentation must be provided comparing the cost of the travel package to the combined cost of the very same travel services if purchased separately and within allowable travel limits.  The package must be the less expensive of the two alternatives.
  • Documentation of each alternative must be either a printed quotation or a website screen print from the vendor showing the cost and the travel services included.
  • These comparison documents must be attached to the Travel Expense Reimbursement Voucher when it is submitted to Accounts payable for payment processing.
  • In addition, all other travel rules, regulations, limitations and documentation requirements such as boarding passes, are still in effect.

.315 Sponsored Program Funds

All travel reimbursements including, but not limited to, lodging, which will be reimbursed solely from sponsored program funds, are governed by the terms and conditions of the individual grant or contract. "Sponsored Program" should be clearly stated on the reimbursement voucher.

.320 Travel Management Agencies

.321 General

The Virginia Public Procurement Act requires state agencies to contract with private travel agencies for the procurement of travel services.

.322 Contracts

James Madison University currently has travel services contracts with the following travel agencies: 

  • Academic Programs International (API)
  • American Institute for Foreign Study (AIFS)
  • C&H Travel Associate, Inc. (dba Travel Leaders, Inc)
  • Lakeland Tours, LLC (dba World Strides)
  • Lincoln Travel, Inc.
  • Travel Counsellers, Inc.

.323 Travel Management Services

Following is a list of travel services available from the travel management agencies.

  • Provide domestic and international airline and railway tickets at the most favorable rate available.
  • Provide tickets that meet the arrival/departure times and locations requested by the traveler.
  • Arrange hotel accommodations when requested. Take advantage of state government or corporate discounts whichever is greater. When the traveler does not specify a hotel, selects a hotel located close to the place of business.  The Small Purchase Charge Card may not be used for lodging.  The Travel Card or personal funds may be used to pay for this service.  Itemized receipts are required for lodging.
  • Arrange vehicle rentals when requested, using any existing mandatory state contract. Get the most favorable rate for the car size or location required by the traveler when the vehicle rental firms do not have vehicles available.  The Small Purchase Charge Card may not be used for vehicle rentals.  The Travel Card or personal funds may be used to pay for this service.  Itemized receipts are required for vehicle rentals.
  • Process visas as required for international travel.
  • Arrange group conference accommodations when requested, taking advantage of available discounts.  The Small Purchase Charge Card may not be used for lodging.
  • Provide two (2) copies of trip itineraries to the traveler.
  • Provide Default Indemnity Insurance against airline defaults.
  • Provides free $250,000 automatic common carrier and flight insurance for all air and rail travelers.
  • Provides free $500 luggage damage loss insurance.

.330 Transportation

.331 Travel Routing

Travel routing, whether by public transportation, privately-owned vehicle, State-owned vehicle or for-hire conveyance, shall be the most direct practicable route. 

Persons traveling to the same event with identical travel plans will carpool.  Exceptions to this requirement must be approved by either the traveler’s Senior Vice President, Associate/Assistant Vice President, Dean, or Associate/Assistant Dean.  Also, the use of video conferencing and conference calls, in lieu of in-person meetings, should be considered when at all feasible.

.332 Parking & Toll Expenses

Parking and Toll expenses are reimbursable when paid for by the traveler in the course of conducting official University business.  An original receipt is required for reimbursement claims where each individual claim is greater than $20.  When no receipt is required, the traveler must list the name of the toll facility or where it was paid, on the Travel Voucher. Reimbursement must be claimed as an "other expense" on the travel reimbursement voucher.

.333 State–Owned Transportation

.333.1 State-Owned Vehicles

Facilities Management Operations will reserve state vehicles for individuals traveling on official state business. Travelers may request a state vehicle by contacting Transportation Services, when making travel plans. If a state vehicle is available, the requester must complete a State Vehicle Request Form.

Refer to subsection .900/920 for form preparation and submission instructions.

Travelers should get all fuel and maintenance of state vehicles at state facilities within Virginia, whenever possible. When out of state use commercial stations. Unleaded regular fuel must always be used. Self-service must be utilized if available, if not available, please note this on the fuel ticket.

.333.2 Permanent Use of State-Owned Vehicles

The University assigns state-owned vehicles permanently to persons traveling on official University business as decided by the University President. Commuting authorization, reimbursement, and tax withholding requirements are the same for permanently assigned passenger vehicles as they are for trip pool vehicles.

.333.3 State Owned Aircraft Travel

State-owned aircraft are available on a priority basis and can be scheduled through the Department of Aviation (DOAV). Refer to the Aircraft Use Policy and Guidelines that can be found on DOAV's website at www.doav.virginia.gov/. Costs should be compared with commercial rates to determine the best air carrier travel for State travel.

.334 Personal Automobiles

University employees may use personal automobiles when traveling on Official University business. The University usually considers a personal automobile cost beneficial for occasional travel planned for distances up to an average of 100 miles per day.

Campus visitors, such as consultants and speakers, University Board of Visitors members and certain prospective employees may be reimbursed for all personal vehicle mileage at the maximum mileage reimbursement rate. Refer to Subsection .380

.334.1 Current Mileage Rates

Current Mileage Rates are available in an online table. Travelers who do not have access to the Network may call the Office of Accounts Payable for mileage rates.

To receive the higher mileage reimbursement rate for personal vehicle mileage exceeding an average of 100 miles per day per trip, the employee must request the University Transportation Manager to certify that one of the following apply:

 
  • A State-owned vehicle/OFMS rental is not available or accessible.
  • It is in the interest of the University to use a personal vehicle.
  • The use of a personal vehicle is cost beneficial to the State.

The employee must submit a cost/benefit analysis and a completed Personal Vehicle Use Form (PVUF) to the Transportation Manager. In preparing the cost/benefit analysis, the employee should consider all cost associated with getting, parking, operating and returning a State-owned vehicle, to the cost of operating a personal automobile. Refer to Facilities Management Website ( http://facmgt.jmu.edu/web ) for instructions and forms on obtaining necessary certification. A Personal Vehicle Use Form, approved by the Transportation Manager, must be attached to the Travel Expense Reimbursement Voucher in order to receive the higher mileage rate.

If the higher mileage rate is used for reimbursement, either the traveler's Senior Vice President, Associate/Assistant Vice President, Dean, or Associate/Assistant Dean, must sign as approval the Travel Expense Reimbursement Voucher.

Employees electing to use their personal vehicle as a matter of convenience for trips exceeding an average of 100 miles per day will be reimbursed for mileage at the reduced rate.

The Personal Vehicle Use Statement at the top of the Travel Expense Reimbursement Voucher should be checked appropriately when the traveler is a state employee.

.334.2 Mileage versus Air Costs

When travel is by personally-owned automobile, the total of the expenses reimbursed, including meals and lodging, should not exceed the total cost of the trip using the most economical public air transportation available, also including meals and lodging.  Either the traveler's Senior Vice President, Associate/Assistant Vice President, Dean or Associate/Assistant Dean may grant exceptions to this policy when justified. Comparative statements must be attached to the travel voucher for reimbursement.

.334.3 Commuting Mileage

Round-trip mileage traveled routinely and directly by the employee between his residence and base point incurred on a scheduled workday is considered commuting mileage. An employee can have only one assigned base point. Commuting mileage and other commuting costs incurred on normal workdays are considered a personal expense and are not reimbursable.

The University may reimburse mileage incurred when the employee's supervisor requires that the employee work on a Saturday, Sunday, or holiday that is not a scheduled workday. Reimbursement is subject to approval of the Departmental Approving Authority.

.334.4 Base Point

An employee can only have one base point, even if the employee has multiple work locations. JMU will assign the base point to be used for reimbursement purposes.

The employee's residence can be assigned by the agency as base point where it is considered cost beneficial to the State. In this case, the mileage driven from the employee's residence to one or more temporary work locations, including the employee's central office, is official State business mileage and is fully reimbursable.

.335 Public Transportation

Travelers may arrange public transportation after they have received the travel authorization with assigned travel authorization number and approving signatures.

Public transportation travel includes:

♦  Rental Car
♦  Plane
♦  Train
♦  Bus
♦  Taxi or Shuttle and other "for hire transportation"

Allowable miscellaneous advance payments are subject to a maximum prepayment period of 90 days. Advance payment for travel by public carrier is limited to prepayments for individual travel by aircraft (if other than JMU travel contracts), train and bus.  Excludes rental vehicle expenditures.   Refer to the FPM, Section 4205, .330 and .331 for complete details on Advance Payments.

Public transportation rates must not exceed those for tourist or coach class accommodations. Recently, airlines have created a higher level of coach class service that charges a premium for certain desired seats.  Such upgrades in the coach seating area are enhancements to the coach fare and are not reimbursable.  Receipts for such expenses must be retained for submission with the travel voucher. Because of the liquidity of air and rail tickets, any unused portions must be returned to the department for credit.

Charges for changes to tickets/reservations to accommodate personal comfort, convenience and taste are not reimbursable. Change fees must be explained on the Travel Expense Reimbursement Voucher.

For taxis, shuttle vans and other forms of "for hire transportation," receipts are required only if the reimbursement claim exceeds $20. Additionally, a reason should be identified on the voucher for the necessity of the "for hire transportation."  A maximum tip of 15% of the taxi cab or shuttle service fare is reimbursable as a transportation cost separate from Meals and Incidental Expenses.  For reimbursement, the Travel Expense Reimbursement Voucher must separate the amount for the tip from the amount of the fare.

Bus travel permitted in lieu of automobile, airline, or train travel when cost beneficial.

Public transportation from place of lodging to restaurants is allowed only for official business needs.

.335.1 Air & Rail Tickets

Reimbursement for first class air or rail travel is prohibited.

NOTE:     Documents that validate the mode and class of travel are required for all air and rail reimbursements made directly to the traveler.

Generally, airline and rail travel cannot exceed the rates charged for tourist or coach fare. When warranted, the approving authority may grant permission for business class travel (air or rail) under the following circumstances:

  Air
 
  • When it does not cost more than the lowest available tourist/coach fare (comparison must be attached to travel voucher), or
  • For travel to Western Europe, if the business meeting is conducted within three hours of landing, or
  • For transoceanic, intercontinental trips of more than eight hours, or
  • If the traveler pays the difference
  Rail
 
  • When it does not cost more than the lowest available tourist/coach fare (comparison must be attached to travel voucher), or
  • When reserved coach seats are not offered on the route, or
  • If the traveler pays the difference.

Travelers have four options available to purchase air and rail tickets:

 
  1. Current travel contracts with Travel Counsellors Inc. and Travel Leaders, Inc. - Travelers may use the contracted travel agencies for all travel arrangements. The University requires the traveler to give the travel agency a Credit Card Number to secure air and rail tickets.
  2. Travel Card - Travelers may purchase air and rail tickets using the Travel card through the Internet, if the Vendor has a secure web site. The Web Site is secure if the address window starts with https://.

    The Traveler is responsible for payment of the Travel Card charges and will receive reimbursement upon submission of an approved Travel Reimbursement Voucher, after completion of the travel.

  3. The Small Purchase Charge Card  - Travelers may purchase air and rail tickets using the SPCC through the Internet if the Vendor has a secure web site. The Web Site is secure if the address window starts with https://. The maximum amount of the charge to the SPCC cannot exceed $4,999.  

    Charges for air and rail tickets purchased with the SPCC are charged directly to the designated Departmental Budget. The traveler does not need to process a payment document for these expenses.
  4. Personal Credit Card – After trip is completed, submit an approved Travel Expense Reimbursement Voucher.

Certain airlines now charge additional fees (baggage) for services formerly included in the airfare cost. When procuring airfare for business travel, travelers should consider total costs in selecting the most appropriate carrier. Airlines publish limits for baggage and the fees associated with those limits. Travelers are expected to be aware of these limits. In the event these limits must be exceeded for legitimate business purposes, the cost is reimbursable. A receipt and appropriate explanation must be included with the TERV.

Cancellations

Cancelled tickets (full fare and non-refundable) usually hold some residual value depending upon specific airline policies and restrictions.  All unused portions and credits must be returned to the department.  These will be subject to future audits.

.335.2 Chartered Aircraft Travel

Chartered aircraft will only be used when State-owned aircraft are not available or will not meet customer needs. The Department of Aviation (DOAV) shall contract for all chartered aircraft on behalf of state agencies. Reference the Aircraft Use Policy and Guidelines on the DOAV's website at www.doav.virginia.gov. Chartering an aircraft is permitted when authorized in advance by the requesting agency's Cabinet Secretary or designee, and justified by a written cost/benefit analysis. Submit request and a written cost/benefit analysis, as an email attachment, to the Director of Accounts Payable. The cost/benefit analysis must include a comparison of the total costs of the trip by alternative means of travel, including all associated costs, and may consider such benefits as reduced overnight travel costs and employee time out of the office, security, etc. A copy of this analysis and the written approval from the Cabinet Secretary or designee must be attached to the traveling agency's voucher.

.335.3 Vehicle Rental

Reimbursement of car rental expenses is limited to official business use only. Reimbursement MUST be claimed as an "other expense" on the travel expense reimbursement voucher.

For travel initiated from the traveler's base point, the traveler must submit a request to the Transportation Manager for a rental vehicle. See Transportation website (http://facmgt.jmu.edu/web) for procedures and forms. If a rental car is approved, only Transportation Services will be allowed to make the arrangements utilizing the Commonwealth of Virginia's State Contractor, Enterprise Leasing. Enterprise Leasing will invoice Transportation Services, who will then ATV the charges to the department. When rental vehicles are arranged by Transportation Services they will be picked up at; and returned to Transportation Services. Travelers must ensure that the rental vehicle is refueled before returning the vehicle to Transportation Services.

When rental vehicles are necessary after reaching the destination of travel, rentals may be made through commercial rental agencies. The traveler must select the most economical contractor and type of vehicle available, and acquire any commercial rate or government discount available. When possible, rentals should be arranged through a travel agency that has contracted with the Commonwealth to perform such services or utilize the Commonwealth of Virginia's State Contractor, Enterprise Leasing. Travelers must ensure that the rental vehicle is refueled before returning the vehicle to the rental contractor unless an exception is noted. Travelers may not prepay fuel charges to the rental contractor. Reimbursement will be based on the fuel used and receipts provided. Travelers will not be reimbursed for navigational equipment costs.

In no instance should the traveler enter into a "Fuel Agreement" or pay for fuel at the time of rental or before vehicle is used.

Vehicle Rental Insurance

The option to purchase insurance offered by rental car contractors depends upon the following:

IF the traveler is a...

then... Notes
State Employee Decline Rental insurance will not be reimbursed. The Department of Treasury, Division of Risk Management, provides a Statewide Self-Insured Automobile plan for State employees.
Non–State Employee Accept Only when the agency considers automobile rental reimbursable. Rental car insurance for these individuals may also be treated as a reimbursable expense.

Insurance reimbursement should only include Liability Damage Waiver (LDW) and Collision Damage Waiver (CDW).
State Employee or Non–State Employee Outside the United States Accept Individuals traveling outside of the territorial United States (including Alaska, Hawaii, Canada, Puerto Rico) are required to purchase and will be reimbursed for LDW and CDW insurance. Other types of insurance offered such as trip cancellation, personal, health or life insurance are not reimbursable.

.336 Personal Use of Aircraft Travel

The use of personal aircraft is permitted for official state travel with the prior approval of the President. Personal aircraft usage by the President requires the prior approval of the appropriate cabinet secretary.

Documentation of comparable costs for other travel means must be included in the voucher package. The reimbursement shall be limited to the most economical means of travel available at that time. For example, if it were less costly to travel by commercial carrier, the reimbursement shall be limited to the lowest cost commercial carrier ticket available. The traveler must include a signed statement with the travel reimbursement request certifying that the amount requested represents the most economical use of public funds. As with all travel, it is the responsibility of the traveler and the agency fiscal office to ensure the most efficient use of taxpayer funds.

The reimbursement rate per mile shall be the amount listed by the federal government at the GSA website, http://www.gsa.gov/portal/category/100000 at the time of the travel. A dated printout of this site indicating the appropriate mileage rate for the travel time period must be included with the travel reimbursement voucher package.

.340 Lodging

The University will reimburse travelers for lodging when traveling on official business outside the official station. Lodging expenses vary with the area traveled but all payments must be necessary and reasonable. Travelers may use the services of a JMU contracted travel agency to ensure that they obtain the most economical lodging accommodations. The Travel Card or personal credit card may be used to purchase lodging through the Internet, if the vendor has a secure Web Site. The Web Site is secure if the address window starts with https://.

Allowable miscellaneous advance payments are subject to a maximum prepayment period of 90 days. Hotel/Motel deposits are limited to one night of lodging, if required, for direct bill payments on hotel/motel rooms for employees who travel on behalf of the University.  Use of the travel card is encouraged to secure room confirmations.  Actual advance payments using travel charge card will not be reimbursed before the trip.  Refer to the FPM, Section 4205 Expenditures, .330 and .331 for complete details on Advance Payments.

Lodging guidelines for in State and selected out-of-state cities are provided in the Lodging/Meals & Incidental Expense (M&IE) Per Diem Guideline Tables.

Lodging guideline amounts exclude local taxes and surcharges. Lodging taxes, fees and surcharges are reimbursable and should be included with the lodging amounts on the Travel Voucher. The amount of tax included should be on the amount allowed for reimbursement, not the total paid if it is more than the guideline amount.

Either the traveler's Senior Vice President, Associate/Assistant Vice President, Dean, or Associate/Assistant Dean must approve in advance reimbursement for lodging up to 150% of the guidelines for both in-State and out-of-state travel when circumstances warrant.

An explanation of circumstances justifying the lodging exception must be attached to the voucher. A good faith effort to secure lodging within the guidelines before requesting an exception must be made. Just stating "conference hotel" is not a justification, nor is "convenience to the traveler" a justification. Some examples follow. (1) This exception may be justified for conference hotels where it can be shown that the additional lodging cost will be offset by reduced local travel costs incurred for travel (e.g. how much cost would be avoided for a rental car and parking, or taxis to and from the conference? An actual comparison reflecting the cost savings to the university must be attached.) between a non-conference hotel and the conference location. (2) The traveler is a presenter at the conference and their presence is required for accessibility. (3) Two cost comparisons, in close proximity, that are higher.

Travelers who exceed allowable limits without proper, prior approval will be personally liable for the additional expense incurred. In such cases, taxes and surcharges will be prorated and reimbursed only for the appropriate rate

The traveler must submit original, itemized hotel bills obtained at the time of checkout and other supporting receipts for lodging expense with the Travel Voucher. Explain fully any unusual charges.

For hotel rooms obtained through Internet providers (Priceline, Expedia, Orbitz, Travelocity, etc), the traveler must submit the hardcopy final page from the Internet site showing total cost and confirmed services. Explain fully any unusual charges.

Number of Persons in a Hotel Room - When two or more people travel on official State business and stay in the same hotel room, the lodging guideline applicable to the travel destination in the area they are staying, plus the cost charged by the hotel for any additional persons in the room, will apply. Documentation from the hotel listing additional hotel charges for each additional person, per room must be provided.

For non-luxury conference hotels, the AVP Finance (Agency Fiscal Officer) may approve lodging rates that are less than the lodging guideline applicable to the travel destination multiplied by the number of official business travelers in the room. For example, if two people share a room at a conference hotel in Baltimore, a room rate less than $296 ($148 x 2) could be approved. (Examples of luxury hotels are Ritz-Carlton, Paramount, Park Hyatt, Four Seasons Washington)

Dividing the hotel rate by the number of persons staying in the room for purposes of justifying rates that exceed the lodging guidelines is not permitted. Do not diminish the overall savings that might otherwise be obtained by concurrently upgrading to luxury or premium accommodations.

Since hotels charge for non-cancelled reservations, the traveler should advise the hotel of any travel plan changes when possible. The University may not reimburse these charges if the traveler is negligent in canceling reservations.

Only the State Comptroller or designee (Assistant State Comptroller) may grant exceptions for expenses exceeding 50% over the guidelines. Such approvals must be requested and granted prior to the travel and the approved request must be attached to the voucher for reimbursement. Requests for such exceptions must be emailed to the Director of Accounts Payable as a word document attachment . This document must include sufficient documentation showing alternative cost comparisons justifying the exception. The cost comparisons must include the name and complete address of the hotels, including zip code, used for the cost comparison. These requests are reviewed by the Director of Accounts Payable, which must evaluate and approve the request prior to sending it to the State Comptroller.

Travelers who use lodging other than hotels and motels, for example, apartments, must prepare a comparison statement, and have written approval of either the Senior Vice President, Associate/Assistant Vice President, Dean, or Associate/Assistant Dean. The statement should show the total cost for using the alternate accommodations, the cost of the usual accommodations, the net savings, and length of contract. Submit a copy of the approved comparison statement with the Travel Expense Reimbursement Voucher.

.350 Meals/Food and Beverage

James Madison University will reimburse meal expenses based on a fixed allowance. State Travel Regulations refer to the fixed allowance as the Meals and Incidental Expense (M&IE) Per Diem. The following subsections provide requirements for meal expense reimbursements.

Travelers must request meal reimbursements on a Travel Voucher, not an Accounting Voucher.

.351 Meals and Incidental Travel Expenses

Generally, meals and certain incidental travel expenses are reimbursable for overnight official business travel outside the traveler's official station. (See exceptions for Official Business Meals and Overtime Meals later in this section). Incidental expenses include bellhop/taxi tips, personal telephone calls, laundry and travel between lodging and places where meals are taken.

The University will reimburse travelers according to standard meal and incidental expense guidelines as provided in the Lodging/Meals and Incidental Expense (M&IE) Guideline Tables. The M&IE Rate Table provides individual meal amounts. The M&IE per diem must correspond to the location specified for the overnight lodging.

State Travel Regulations do not permit direct agency billing of meal expenses incurred during overnight travel, to include charging meals to direct-billed hotel rooms.

The M&IE per diem used shall correspond to the location of the related overnight lodging. The applicable M&IE per Diem, or fraction of it, is payable to the traveler without itemization of expense or receipts.

PRORATIONS AND REDUCTIONS

On a travel departure or return day, 75% of the Meals per diem is reimbursed.  For example, if the M&IE rate allows a $46 total reimbursement, $36.00 ..........
(($46 - $5 = $41  x .75) = $30.52 + $5 = $35.75 which is rounded up to $36) would be allowable on a travel departure or return day. For trips involving multiple travel destinations, base the reduction on the per diem in effect for where the night was spent as follows:

Departure Day: Where you spend the night.

Return Day:    Where you spent the night before returning to home base.

When meals are provided at no cost in conjunction with travel events, the applicable M&IE per diem reimbursement rate shall be reduced by the amount shown for the applicable meal in the M&IE Rate Table, excluding the incidental allowances. For example, if the M&IE rate allows a $46 total reimbursement, and lunch was provided at no cost, the total allowable reimbursement for that day would be $35 ($46 - $11 lunch).

However, when meals are provided at no cost in conjunction with travel events on a travel departure or return day, the full Meals per diem reimbursement rate is reduced by the full amount of the appropriate meals followed by a 75% proration of the balance. For example, if the M&IE rate allows a $46 total reimbursement, and lunch was provided at no cost on a travel departure or return day, the total allowable reimbursement for that day would be $28 (rounded) .........
(((($46 - $11 lunch) = $35 -$5 = $30) x .75 = $22.50) + 5 = $27.50)

When meals are included with registration or lodging expense as part of a package, the number and type of meals (breakfast, lunch, dinner) must be recorded on the travel voucher.

If a continental breakfast or reception is offered as part of the travel event and the food/timing is sufficient to serve as a meal, the traveler must reduce the per diem by the appropriate allowance amount. If a meal is offered as part of a conference and the traveler has medical restrictions, the traveler should make every effort to have the conference facilitate his/her needs by the deadline specified by the conference. If the conference does not honor the request, the traveler is not required to deduct the applicable meal allowance from the per diem. However, the traveler must include a note or other documentation with the Travel Expense Reimbursement Voucher documenting this information.

.352 Meal Reimbursements for Overtime and Official Business Meals

Generally, meal expenses that do not involve an overnight stay are not reimbursable. The University may allow reimbursement if documentation supporting the reimbursement clearly establishes that the individual takes the meal during overtime work periods or for official business reasons. To be eligible for reimbursement, the University must consider such meals essential to its mission, and a business necessity.

•  Overtime Meals

An overtime meal allowance is a fixed dollar amount allowed while working or traveling in an overtime status. Overtime status is when work or travel time occurs beyond an employee's normal, scheduled work hours, but not overnight. Therefore, overtime meal allowance does not apply during overnight travel status. In the case of overnight travel, per diem rates apply.

An overtime meal allowance is allowed when overtime worked is essential to the agency's mission and is in excess of the employee's normal, scheduled work hours.

Documentation supporting the reimbursement of an overtime meal must clearly establish adherence to the above requirements by providing sufficient reason for the overtime.

NOTE: Scheduled work hours and overtime hours worked for overtime meals must be included on the voucher.

Overtime Meal Rates  -  Overtime Meal Allowance policy described in the following table must be followed.

  IF...

Are worked or traveled AND the overtime occurs... THEN an overtime meal allowance is... Documentation Required - Hours must be noted on reimbursement voucher
  2 or more overtime hours During Normal workday $5.00 ($7.50 if outside the official station) Normal Workday hours and Overtime Start/End Times
  5 or more overtime hours On a Saturday, Sunday, holiday or an alternate work schedule day off* $5.00 ($7.50 if outside the official station) Overtime Start and End Time
  10 or more overtime hours On a Saturday, Sunday, holiday or an alternate work schedule day off* $10.00 ($15.00 if outside the official station) Overtime Start and End Time

*Note: Or if comparable overtime is necessitated by shift schedule or beyond a routine, scheduled 40-hour work period.

Agencies are required to comply with IRS regulations regarding reportable meals. An overtime meal allowance based on the number of hours worked IS considered taxable wages and must be coded to expenditure account 128700.

•  Official Business Meals

Meals while on official business must involve a substantive and bona fide business discussion with a non-University employee. The employee must complete a Business Meal Certification for Non-Overnight Travel form and submit it with the reimbursement request. Refer to subsection .930 of this travel section for instructions for completing the form. A blank copy of the form is at the end of this section.

Identification of all persons involved must be listed on the Business Meal Certification for Non-Overnight Travel form. The University will reimburse official business meals based on actual costs incurred up to the amount shown for the applicable meal in the M&IE Rate Table. An original, itemized receipt is required for reimbursement of all business meals. The M&IE rate used will correspond to the location in which the individual purchases the official business meal. Either the traveler’s Senior Vice President, Associate/Assistant Vice President, Dean, or Associate/Assistant Dean must approve the reimbursement request and may, with sufficient justification, authorize a meal reimbursement up to 150% of the applicable per diem guideline. Refer to Subsection .930 and BMCF form

.353 Food and Beverage Procedures

Purpose

The procedures provided herein apply to all James Madison University departments, faculty, staff, students and all organizations and individuals that intend to provide food and/or beverages and any related services to JMU personnel (faculty and staff), students, or their guests at university expense.

There are limited circumstances in which it is considered appropriate to provide food and beverages to personnel who are not in travel status.

These procedures were created to provide guidance when using state funds to purchase food and beverages for official university business. Purchases from any university account (including E & G, Auxiliary, Local, and Grant funds) are subject to these guidelines. Purchases for food and beverages include, but are not limited to, business meals, catered events, meal tickets, finger foods, party platters, and refreshment breaks.

Appropriate Food and Beverages Functions

The functions or events at which it is considered appropriate for food and beverages to be served to University personnel are limited to the following:

  ›  Official Business Function: Food and beverages may be provided at business meetings that involve substantive and bona fide business discussions with an outside party or parties in attendance. The primary beneficiaries of such functions are the non-JMU employees. Meals at which interview candidates are hosted are included in this category. Additionally, there are campus-wide and/or departmental activities where it may be appropriate for food and beverages to be provided, such as annual school start-up planning meetings.
  ›  Internal Training Function: Food and beverages may be provided to participants of a formal training session when business is conducted through the time of the meal and the training session lasts for a minimum of two hours. The determination of whether a departmental retreat is an appropriate internal training function at which food and beverages may be provided will require consideration of the factors surrounding the event. Departmental retreats must be conducted primarily as training functions, are at least two hours in length, and do not occur more frequently than once per semester. The type of training provided will depend on the particular department involved. In order to limit expenditures for rental facilities, retreats should be held at properties owned or leased by JMU. Retreats held at off campus locations require advance written approval- Travel Authorization- by the approving authority (either the Senior Vice President, Associate/Assistant Vice President, Dean, or Associate/Assistant Dean). University employees are the primary beneficiaries at such events.
  › Student Academic Function: Food and beverages may be provided at student functions that contribute to the academic mission of the University. Current and prospective students are the primary beneficiaries at such events. Food and beverages provided at commencement or annual award ceremonies are examples of this category.
  › Student Programming/Club Function: Food and beverages may be provided at student programming/club functions that contribute to student engagement and support the mission of the University. Current students are the primary beneficiaries of such events. Food and beverages provided at residence hall programs or club programming events sponsored by student activities fees are examples of this category.

A blank form is available online.

Requirements and Limitations

This procedure established the following requirements and limitations regarding appropriate expenditures for food and beverages:

  1. Food and beverages may be provided only at functions or events that meet the criteria listed in the above section of this procedure.
  2. For official business functions, the purpose/business reason must be included on the Business Meal Certification Form (BMCF) to verify the JMU employee is acting as an official representative of the university and would be exempt from tax reportable income for the cost of the meal. A listing of the names and organizational affiliations of each person in attendance at events at which food and beverages are provided must also be listed on the BMCF to support payment. If a listing is impractical to provide, a written explanation to that effect must be submitted with the BMCF.
  3. Food and beverages may be provided at official business meetings held during normal work hours of 8:00 a.m. to 5:00 p.m. Breakfast and dinner meals are generally not considered to be part of an employee's normal workday. A detailed justification is required for meals outside of normal business hours.
  4. Refreshments may be provided at official business functions. Food and beverages should not be provided at regularly scheduled or routine meetings (examples include: staff, division, or department meetings).
  5. The actual cost per person for food and beverages, including any related service fees or gratuities, may not exceed the per diem amount allowed for business meals as established under JMU Travel Regulations. These meal rates are available in Section 4215 of this procedures manual. With sufficient justification and the approving authority (VP/AVP; Dean, Asst/Assoc Dean; or Director that reports directly to a VP) meal expenditures may be authorized up to 150% of the applicable per diem meal rate.
  6. Internal training retreats where food and beverages are served should include a description of the type of training provided as documentation to support the expenditures.
  7. Reimbursement requests if an employee pays for official business meals must be submitted on a Travel Expense Reimbursement Voucher along with the original itemized receipt.
  8. Alcoholic beverages may not be provided at University expense.

Catering and Dining Services

JMU has a contract with Aramark to provide catering and dining services. Departments must utilize JMU’s Catering and Dining Services unless permission to use an outside vendor is obtained in advance of the event from Catering and Dining Services. When using JMU’s Catering and Dining Services to provide food and beverages, a BMCF must be completed for each event and maintained along with the contract in the department’s office for future audits. The only exception to this is if/when Aramark exercises its right of refusal to provide food/beverage and grants permission to the department to go off-campus. The department must maintain documentation of the authorization from Aramark to go off-campus for food and beverages.

Catering and Dining Services is to be used for Official Business Functions such as annual employee recognition programs, to be conducted in conjunction with the Commonwealth of Virginia Department of Human Resources Management Employee Recognition Program Policy No.1.20 (see Awards & Recognition at http://www.jmu.edu/humanresources/wm/sap_awards.shtml.) Catering and Dining Services must also be used for Internal Training Functions, Student Academic Functions, and Student Programming/Club Functions.

Business Functions that would not require Catering and Dining Services to be used are non–catered events such as department purchases for grocery items, potluck events, and events not meeting the Catering department’s minimum order of $50 per delivery.

    Duke Card Log Sample of a properly prepared log
    Meal Voucher Log
Sample of a properly prepared log

Local Vendors

For payment processing to the vendor when purchasing food and/or beverages, a BMCF must be completed for each event and submitted with the Accounting Voucher, along with the original itemized receipt to the Accounts Payable office for payment processing. The Small Purchase Charge Card (SPCC) may only be used to purchase pizza from a local vendor. The BMCF and original itemized receipt for each event is to be maintained in the departments' office for future audits or inquiries from the Accounts Payable office. In order to purchase from a pizza vendor the restaurant exception form must be approved and on file in the Accounts Payable Office.

.360 Meals and Incidental Expense

.361 IRS Reporting Requirements

Business meal reimbursements which are not related to overnight travel and are made under an accountability plan are not generally considered by the IRS to be reportable income.  Employees are responsible for reviewing and conforming to current IRS regulations.  Overtime meals are not considered Business Meals.  See the Overtime Meals section for further information.  The disbursing agency must determine IRS income reporting requirements for meals reimbursed under the sponsored program exception based on the circumstances of each case.

.362 M&IE Rate Table/Lodging/Meals and Incidental Expense (M&IE)

The M&IE Rate Table provides the individual meal guideline amount for each respective daily amount presented in the guideline tables. According to Subsection .350, "Meals" these individual meal amounts are pertinent for the determination of maximum meal reimbursement amounts. They include overtime and official business meals and/or the M&IE reduction, which must occur where the organization sponsoring an event provides meals at no cost during an overnight travel period.

The Lodging/Meals and Incidental Expense (M&IE) Guideline Tables provides the maximum allowable amount for lodging reimbursement and M&IE Per Diems to help travelers and agencies in making travel reimbursement decisions. James Madison University will reimburse travelers for actual lodging costs incurred up to the applicable maximum guideline. The University will pay the M&IE per diem according to Subsection .350, "Meals." Although the individual may use more expensive lodging and restaurant establishments, reimbursements are limited to the guideline amounts.

The Commonwealth does not intend these guidelines to supersede lower guidelines established by James Madison University based upon University policies, budgetary constraints, or travel circumstances. The University must apply maximum allowable meal and lodging reimbursement guidelines consistently within the University to all travelers, including board or commission members. Departments may give travelers the guidelines before travel.

The tables provide standard amounts for travel, in and out-of-state and additional guidelines for selected cities. The standard guidelines apply to any city not listed.

.370 Miscellaneous Expenses

.371 Allowed Miscellaneous Expenses

  • Business Telephone Calls, Telegrams, Internet Access, Hotel Business Center Charges and Facsimile for official business purposes and paid for by the traveler, may be claimed on the travel voucher.  A full explanation must be stated on the travel expense reimbursement voucher accompanied by supporting documentation.  Justification must be of a necessity of conducting business that cannot wait until return to the campus to complete. Do not use “Must check email”.  Individuals using personally owned cellular telephones may be reimbursed for business calls when shown to be cost beneficial or necessary. In this case, an itemized cell phone statement must be included and attached to the voucher. In the event that free minutes are used for business calls, reimbursement is not permitted.
  • Toll Phone Charges (As distinguished from local call charged against the hotel bill).  When requesting reimbursement for toll charges, the traveler must state the points and parties between which the calls were made, or the wires sent on the travel voucher with an explanation of why they were made.
  • Tolls and Parking Fees are reimbursable when paid for by the traveler in the course of conducting official University business.  An original receipt is required for reimbursement claims where each individual claim is greater than $20.  When no receipt is required, the traveler must list the name of the toll/parking facility or where it was paid on the Travel Voucher.  Reimbursement must be claimed as an "other expense" on the travel reimbursement voucher.
  • Funeral Attendance Expenses for travel outside of the official station are reimbursable for one employee selected by the President or designee to represent the University.

Travelers must fully explain miscellaneous expenses. The University may reimburse expenses not specifically addressed in this procedure depending on their reasonableness.

.372 Disallowed Miscellaneous Expenses

The following miscellaneous expenses are not reimbursable:

→  Lost or stolen articles
→  Alcoholic beverages
→  Damage to personal vehicles, clothing, or other items
→  Services to gain entry to a locked vehicle
→  Movies charged to hotel bills
→  All expenses related to the personal negligence of the traveler, such as fines
→  Entertainment expenses
→  Towing charges
→  Expenses for children, spouses, and companions while on travel status
→  Flight Insurance

The above list is not all-inclusive. Travelers should use prudent judgment and remember that all travel expense accounts are open to the public and must be able to sustain the test of public review.

Travel credits, reduced rates, or free services received from public facilities (that is, airlines, car rental agencies, motels, etc.) by persons for whatever reason accrue to the University. Travelers should report any such credit, reduced rate, or free service to the department head, and use for future official business travel.

.380 Prospective Employees, Employee Recruitment and Campus Visitors

The University may reimburse the Travel expenses of certain prospective employees, their spouses and dependent children. University employees, who incur expenses, as part of employee recruitment, may request reimbursement of these expenses. As a University standard, James Madison University limits these expenses to meals for three (3) university employees, per candidate and campus visitor meal. However, if the department has sufficient funds for more than that number of JMU employees, they are allowed to do so. The University may allow reimbursement of travel expenses for campus visitors, such as consultants or speakers. Provisions of James Madison University, Policy No. 4401, "University Supported Travel," and these procedures apply. Individuals making requests must get approval of the appropriate Senior Vice President, Associate/Assistant Vice President, Dean, or Associate/Assistant Dean before making any commitment. The traveler may use a JMU contracted travel agency for making travel arrangements. Either the appropriate Senior Vice President, Associate/Assistant Vice President, Dean, or Associate/Assistant Dean must approve the voucher and submit the voucher within 3 working days of receipt from the non-State employee.

.381 Prospective Employees

Reimbursement of travel expenses for prospective employees is allowable. The department is responsible for providing the prospective employee with travel policy guidelines prior to travel.  The University may reimburse travel expenses for spouses and dependent children for department heads, directors, deans, assistant vice presidents, senior vice presidents and positions above that level. Travel may not exceed three (3) days.

.382 Employee Recruitment

Reimbursement of expenses incurred by University employees during pre-employment recruitment efforts is allowable. The Travel Voucher must show the names of the employees involved. Meals for spouses of University employees are not reimbursable.

Costs of home entertainment, as part of employee recruitment, are allowable for prospective employees, their spouses and dependent children. The University limits reimbursement to costs at a moderately priced restaurant. Costs of alcoholic beverages are not reimbursable.

.383 Campus Visitors

Travel expenses of consultants, speakers and other campus visitors are allowable. When paying honorariums or fees, a prior agreement or contract must accompany the voucher. The Office of Finance prefers to pay one amount which would cover the travel expenses and the honorarium or fee. Complete an Accounting Voucher for payments (agreements) that are all inclusive and do not reflect travel expenses. No itemized receipts are necessary for all inclusive payments. When paying travel expenses separately from the honorarium or fee, complete a Travel Voucher to reimburse the individual's travel expenses and an Accounting Voucher to reimburse the honorarium or fee. In this situation, normal travel expense guidelines apply. The individual or company that provides the service may submit an invoice to JMU for payment.

NOTE:   It is the sponsoring department’s responsibility to ensure that foreign national visitors have been pre-approved by Payroll Services prior to making arrangements of any kind for expense/payment.  If your visitor is an incoming foreign national visitor, you must contact Payroll Services for approval BEFORE acquiring additional departmental signatures.  Reference subsection .910.

.400 International Travel Special Requirements

.410 Foreign Destination

Prior to making international travel arrangements, a proposed trip plan must be submitted to either the traveler's appropriate Senior Vice President, Assistant/Associate Vice President, Dean or Assistant/Associate Dean for their approval. The proposed trip plan must include the following: traveler's name, destination, departure and return dates, reason for travel and the total estimated cost of the trip.

Upon this approval, and before departure, the standard university travel authorization form (with proper approvals and the traveler having completed the "Foreign Destination" section) must be forwarded to the office of the Senior Vice President of Administration & Finance. With the approving notation of the Senior Vice President of Administration & Finance on the travel authorization form, this is forwarded to the Accounts Payable office for processing. This approval is required, whatever the source of funds used to pay travel expenses.

To ensure all travel meets the test of necessity, travel involving more than three employees from a single agency to a single international travel destination must be approved in advance by the Cabinet Secretary.

With careful consideration of the reasonableness limitations specified in the General section of these regulations, the President may grant permission for business class travel under the following circumstances:

  • When it does not cost more than the lowest available tourist/coach fare, or
  • For travel to western Europe if the business meeting is conducted within three hours of landing, or
  • For transoceanic, intercontinental trips of more than eight hours, or
  • If the traveler pays the difference.

Reimbursement for first class travel is prohibited.

Per Diem Rates - The Commonwealth of Virginia uses the lodging and M&IE per diem rates for foreign travel as defined by the Federal Government. The Secretary of State establishes these maximum rates of per diem allowances for travel in foreign areas.

Rates for cities and countries outside the 48 contiguous states can be found at US State Department per Diem webpage. Select Foreign Per Diem Rates by Location, then use dropdown box to select a country. If a specific city is not listed, use the "Other" rate shown for that country.  Verify rates used are for the actual date of travel.  The M&IE portion of the maximum per diem rate covers the cost of meals as well as incidental expenses.

For currency conversions you may use the following site, http://www.oanda.com/converter/classic. Currency conversions must be calculated using the rate applicable to the date of the receipt. All receipts must be converted separately to U.S. dollars.  Note on the conversion sheet a description of the receipt, such as, Taxi, Hotel, Bus, etc.

Printouts of appropriate rates for the actual time of travel AND all conversion sheets must be attached to the travel voucher for reimbursement.

Reimbursement for out–of–country travel will be at the rate established in the current Appropriation Act. However, if a higher personal mileage rate is justified it may be approved by the Assistant State Comptroller. Requests for such exceptions must be emailed to the Director of Accounts Payable as a word document attachment. These requests are reviewed by the Director of Accounts Payable, which must evaluate and approve the request prior to sending it to the Assistant State Comptroller.

.500 University Provided Funds for Travel

The University provides funds for travel expenses by issuing charge cards. Travelers may also request prepayment of certain expenses by an Accounting Voucher.  In extenuating circumstances, the University will provide a WellsOne VISA Commercial Credit Card, which will be used as a declining balance card, to travelers to facilitate travel related expenses. This subsection includes a detailed explanation of each method and restrictions that apply.

.510 Travel Charge Cards

The Bank of America's VISA Travel Card Program provides faculty and staff members with the opportunity to travel on University business without using personal dollars.  The University provides funds for travel expenses by offering employees a Bank of America VISA Travel Card.  

The University issues travel charge cards to any faculty or staff member who travels on behalf of the University.  Charge cards have no annual fee, and the University incurs no financial liability through use of the cards.  Cardholders may request an annual exception allowing them to take advantage of a feature to access cash using their travel card to cover expenses when the card isn’t accepted.  The available cash on the travel card is limited to 20% of the cardholder’s limit.  The intention is for the ATM feature to be accessed only for those expenses for which cards are not accepted.  Travelers must use Bank of America ATM's to avoid transaction fees.  Any fees incurred for use of non-BOA ATM's will not be reimbursable expenses.  Travel charge card vendors send all bills to the individual cardholder.  The cardholder is responsible for the travel charge card charges.  The traveler must process a travel voucher within thirty (30) working days after completion of the trip.  Timely processing allows for receipt of reimbursements in time to pay travel charge card bills within the period prescribed by the charge card vendor. 

To request information on how to apply for the Travel Charge Card, please call Jennifer Dellinger @ 8-7396 or Tanya Shifflett @ 8-7395.  They will assist you with this process. 

The Bank of America VISA Travel Card Program is operated through the procedures provided by the State Department of Accounts. 

Employees who decline the use of a travel charge card may not receive a Wells One VISA Commercial Credit Card to cover travel expenses, and the University Business Office does not grant travel advances.

Travel Charge Card Request for ATM/Cash Exception

.520 Payment by Accounting Voucher

When necessary, the University makes payment by an Accounting Voucher for travel expenses charged directly to JMU rather than paid by the traveler. These payments may include lodging accommodations, non-overnight travel meals, auto rentals, or other transportation costs. The University strongly discourages billing of overnight lodging. The Department must complete and submit an approved Accounting Voucher, payable to the vendor, to the Office of Accounts Payable. The voucher must include the applicable information listed below.

  • The traveler's name.
  • A concise statement giving the reason for travel.
  • The dates when the travel occurred.
  • The number of days spent in lodging accommodations (show if lodging accommodations served as a conference site).
  • The number of meals and whether the meal is breakfast, lunch or dinner.
  • A copy of the Travel Authorization form, if applicable.

The University will make a prepayment for one (1) day of lodging if required. Departments must prepare an Accounting Voucher for the prepayment. Submit the approved Voucher to the Office of Accounts Payable.

NOTE:  It is the sponsoring department’s responsibility to ensure that foreign national visitors have been pre-approved by Payroll Services prior to making arrangements for any kind of expense/payment.

.530 Payment by WellsOne VISA Commercial Credit Card

The WellsOne Card is an option for the following scenarios: per diem only domestic travel for students representing the University, travel for students and/or faculty related to externally funded Sponsored Programs (after all other funding options have been exhausted and documented), employees leading groups/teams of students not eligible for individual per diem cards, International Study Abroad program leaders. The traveler and Approving Authority* must complete and submit a JMU WellsOne Request for Funding. Separate requests for funding forms exist for students, employees and sponsored program travelers.The Request for Funding must include the following:

  • The traveler's name.
  • Employee or student ID#.
  • Amount requested to be funded on the WellsOne Card.
  • The travel dates.
  • The Travel Authorization #.
  • The destination.
  • A concise statement giving the reason for travel.

*Approving Authority must be one of the following:  Vice President, Assistant Vice President, Dean, Director, or Department head who is the Approving Authority for the DeptID.

If the funding is related to a Sponsored Program, the Request for Funding will require additional approval from the Sponsored Programs Accounting Office. All Requests for Funding require a copy of the completed Travel Authorization and a printed Commonwealth of Virginia Per Diem Calculation form to be attached.  International Travel requires attached documentation as indicated in section 4215.410 in place of the Commonwealth of Virginia Per Diem Calculation form.  No incomplete Requests for Funding will be processed.

ALL EMPLOYEE AND SPONSORED PROGRAM FUNDING REQUESTS REQUIRE the traveler to file a Travel Expense Reimbursement Voucher (TERV).

Once the completed Funding Request and accompanying documents are obtained, the traveler presents the request to the University Business Office for funding (and to receive a WellsOne Card.) Each individual must sign a JMU Wells Fargo WellsOne VISA Commercial Credit Card Cardholder Agreement prior to being issued a WellsOne Card.  The traveler will be given a copy of the Cardholder Agreement to keep and will be responsible for abiding by the terms of the Cardholder Agreement. WellsOne Cards will be issued within five (5) days of the trip departure date and must be returned to the University Business Office within five (5) days of the trip return date. Funds will not be loaded prior to the departure date.

Finance will provide departments with monthly Transaction Detail Reports generated from the Wells Fargo Commercial Card Expense Reporting [CCER] system once each month has closed. These reports are to be reviewed for accuracy and reconciled to the department’s PeopleSoft Finance monthly reports.

Errors or discrepancies found on the Transaction Detail Report [such as duplicate transaction, unrecognized transaction, merchandise/service not received] must be reported within 7 business days of the date the department receives the report from Finance. Report all disputes (errors or discrepancies) to iis_finance@jmu.edu and further instructions will be provided. Failure of the department and/or cardholder to complete timely review of the Transaction Detail Report and report findings may result in the requirement for repayment of funds using non-state sources if unallowable charges were made and they are not reported to Finance in a timely manner. Per Diem overages are to be settled within the department by requesting repayment from the employee for the amount charged to the card in excess of the amount allowed and reimbursing the department within 30 days of the trip return date.

If the total legitimate expenses exceeds the card transaction total, traveler may be reimbursed for the difference, however, if the legitimate expenses are less than the card total spent, traveler must reimburse the department within 30 days of the trip return date.  Reimbursement is made by presenting a completed Check Deposit Transmittal form and check payable to James Madison University to the University Business Office along with a copy of the original Funding Request.  The forms related to the WellsOne Card are available in the JMU Financial Procedures Manual Forms Index and instructions for completion are available below in section .950 and .960 Forms Preparation Instructions.

.600 Travel Reimbursements

.610 Travel Expense Reimbursement Vouchers

State Travel Regulations require the use of the Travel Expense Reimbursement Voucher to itemize travel expenses for reimbursement. All travel expenses, including small amounts, such as tolls and parking when using a state vehicle, must be submitted on a Travel Expense Reimbursement Voucher. The different columns of the Travel Voucher provide for proper presentation of travel data. Complete the voucher showing dates, expenses, miscellaneous items and any other information that support the reimbursement request. Enter the Department ID Code and the Account Code below the travel expense information in Column 2 of the Travel Voucher. Use a Travel Expense Reimbursement Voucher Continuation Sheet, if needed to list expenses. Complete the continuation sheet according to instructions provided for the Travel Voucher. Enter the total from the Continuation Sheet on the original copy of the Travel Voucher in the space titled, "Total Sheet 2". Follow the same procedure for additional Continuation Sheets.

Attach all appropriate receipts and supporting documentation to the original copy of the Travel Voucher and have the Traveler's Supervisor sign the original copy. The approving authority, for the Department ID charged, if different from the traveler's supervisor, must also sign the original copy. The approving authority  should sign in the space labeled “additional signature if required”. Forward the original copy of the form to the Office of Accounts Payable.

Travelers requesting reimbursement for other than their own lodging expenses must include the name and identification of each additional person with a justification for payment. Each traveler must submit a reimbursement request for his or her own meal expenses in the amount of the appropriate per diem. Travel expenses for individuals (spouses, friends, etc.) or employees not on official business for the Commonwealth are inappropriate State expenditures.

Document any request for exceptions beyond the requirements of this procedure. Attach the documentation to the voucher and identify the requested exception on the Travel Voucher, referencing the attached documentation.

By signing the travel reimbursement request, the traveler is certifying the accuracy of all information and the legitimacy of the travel.  The signature of the traveler’s supervisor certifies that the supervisor agrees that the travel was necessary and the requested reimbursements are proper.  Travelers are responsible for the legitimacy and presentation of supporting documentation included with the Travel Voucher.  The traveler and the University are responsible for legality, legibility and completeness of the voucher.

Travelers must submit a completed Travel Expense Reimbursement Voucher to the supervisor for approval within (30) working days after completion of the trip. In the case of continuous travel, the traveler must submit the voucher to the supervisor within 30 working days of the last day of travel for which reimbursement is requested.  However, employees on continuous travel must request reimbursement at least monthly.  The traveler's supervisor must approve and submit the voucher to the Office of Accounts Payable within three (3) working days of receipt. Either the Senior Vice President, Associate/Assistant Vice President, Dean, or Associate/Assistant Deans must approve and submit Travel Vouchers for non-state employees within three (3) working days of receipt. The University may not approve Travel Vouchers submitted after the prescribed period.

.620 Required Travel Documentation Checklist

Travelers must provide the information and applicable supporting documentation listed below. The traveler must submit the original copy of receipts and forms with the Travel Voucher. Items listed include a reference to the corresponding subsection of this procedure.

  • Original approved Travel Authorization form (.311).
  • Copy of approved, James Madison University State Vehicle Request Form authorizing the use of a personal vehicle if trip is and over 100 miles average per day (.334.1).
  • Receipt for rental vehicle payments (.335.3).
  • Receipts for transportation payments (.335).
  • Copy of approval to use charter (.335.2)or personal aircraft (.336).
  • Copy of approval to use State-owned aircraft (.333.3).
  • Receipts for lodging payments (.340).
  • Receipts for any meal payments of $75 or more - IRS Reporting Requirement (.361).
  • Receipts for registration fee payments (.311).
  • Reason for phone toll calls, telegrams, facsimiles or internet access charges (.371).
  • Receipt for parking or toll expenses that exceed $10 (.371).
  • Receipt for taxi fare that exceeds $10 (.371).
  • Proper signatures in ink (.946).
  • Reason for travel (.946).
  • Itemized receipts for official business meals (.352).

The above list is not all-inclusive. Travelers must keep all receipts and maintain accurate records of all expenses to assure correct reporting and submission of travel expense reimbursement documents. Each day's expenses must be shown separately on the voucher.

.700 Responsibilities

.710 Department/Traveler

  • Prepares a cost estimate and obtains approval for all official business, overnight travel expected to exceed $500, retreats held at off campus locations and for all incoming foreign national visitors.
  • Completes and forwards a Travel Authorization form and associated forms as directed in this procedure.
  • Upon receipt of the approved Travel Authorization form, arranges travel according to requirements of this procedure.
  • Maintains required supporting documentation for travel or travel related expenses for reimbursement or payment by the University.
  • Attach the vendor invoice/receipt to an 8 1/2 x 11 size blank sheet of paper if the cash register slips or other vendor invoices are not standard letter size.
  • Submit legal, legible and complete travel expense reimbursement documents to the supervisor within thirty (30) working days after completion of the trip.
  • Repay University funds advanced for travel immediately after receiving travel reimbursement.

.720 Department Head/Traveler's Supervisor

  • Provides faculty and staff, involved in official University travel, access to University policies and procedures, ensuring travelers understand their responsibility for making a good faith effort to secure lodging within the guidelines before requesting exceptions.
  • Approves and forwards completed Travel Authorization forms and associated forms as directed by this procedure.
  • Approves and forwards Travel Vouchers to the Office of Accounts Payable within three (3) working days of receipt from the traveler.

.730 Senior Vice Presidents, or Associate/Assistant Vice Presidents, Deans, Associate/Assistant Deans

  • Approves all overnight travel, both domestic and international, if travel is expected to exceed $500.
  • Approves retreats held at off campus locations.
  • Approves all travel involving incoming foreign national visitors.
  • Approves in advance reimbursement requests for lodging and business meals up to 150% of guidelines for both in-State and out-of-state travel when circumstances warrant.

.740 Finance Division

  • Maintains travel policies and procedures.
  • Issues blocks of travel authorization numbers at the beginning of each fiscal year and maintains a record of numbers issued.
  • Reviews and processes travel expense reimbursement and payment documents.
  • Records travel payments in the Financial Information System, CARS and maintains documents and supporting documentation.
  • Monitors personal vehicle mileage.

.750 Facilities Management Operations

Transportation Manager

  • Approves travelers' requests to use personal, rental and state vehicles.
  • Approves State Vehicle Request Forms, assigns state vehicles, arranges rental vehicles when travel is initiated from the traveler's base point, completes billing information and distributes copies to departments.

.800 Processing Procedures

.810 Department/Office/Traveler

  • Prepares a cost estimate and obtains approval from the department approving authority for all official business overnight travel expected to exceed $500, for retreats held at off campus locations and for all incoming foreign national visitors.
  • Completes a Travel Authorization form for all travel. Refer to subsection .910 of this section for form preparation and submission instructions.
  • Travel involving more than three employees to attend conventions and conferences involving overnight stays must be approved in advance by the traveler's Senior Vice President, or Associate/Assistant Vice President, Dean and Associate/Assistant Dean.
  • Submits approved Travel Authorization form and other forms, if applicable, to the traveler's Senior Vice President, or Associate/Assistant Vice President, Dean, and Associate/Assistant Dean for approval.
  • Receives approved travel authorization forms with appropriate approvals, immediately forwards the Original copy with all approval signatures, to the Office of Accounts Payable and retains one copy for departmental files.
  • Upon receipt of the assigned Travel Authorization number, makes travel arrangements.
  • Contacts a JMU contracted travel agency to make air reservations and purchase tickets. Gives the travel agency their name and Credit Card name and number. Requests the travel agency to book airline flights with the best fares and excursion rates available. NOTE: Special rates may be available as early as 90 days before departure. Also may ask the travel agency to obtain the most economical lodging accommodations available.
  • Uses the Travel Charge Card to purchase lodging, air and rail tickets through the Internet if the vendor has a secure Web site. Uses the SPCC or personal credit card to purchase air and rail tickets through the Internet if the vendor has a secure Web site. Contacts Facilities Management, Transportation Manager to request the use of a state vehicle, if applicable, for trips over an average of 100 miles per day. Completes the James Madison University State Vehicle request Form, if a state vehicle is available.
  • Requests approval to use a personal vehicle (when a state vehicle is available) for trips over an average of 100 miles per day. Submits a cost/benefit analysis for using a personal vehicle to the Transportation Manager.
  • Completes a Travel Voucher and attaches supporting documentation. Gives the voucher to the Supervisor for approval within thirty (30) working days after completion of the trip. For overnight or continuous travel, gives the voucher to the supervisor for approval within thirty (30) working days of the last day of travel, for the requested reimbursement.

.820 Senior Vice Presidents, Associate/Assistant Vice Presidents, Deans, and Associate/Assistant Deans

  • Receives completed Travel Authorization form and attachments. When requests for lodging and business meals are up to 150% of guidelines for both in-state and out-of-state travel, reviews, approves/disapproves and returns forms to the originating department.
  • Reviews Travel Authorization forms and attachments for travel by employees directly under their purview, reviews for correctness, approves, assigns travel authorization numbers and returns forms to the originating department.

.830 Office of Assistant Vice President for Finance

  • Issues blocks of travel authorization numbers to Senior Vice Presidents, or Associate/Assistant Vice Presidents, Deans, and Associate/Assistant Deans on a fiscal year basis.
  • Maintains a record of travel authorizations numbers issued.

.840 Office of Accounts Payable

  • Receives approved original copies of Travel Authorization forms with attachments, if applicable, immediately after all approvals are obtained, from the originating Office/Department.
  • Maintains an alphabetical file of approved Travel Authorization forms.
  • Receives Travel Voucher and compares to approved Travel Authorization form. If reimbursement requested is within the amount approved, processes the Travel Voucher, if not, contacts traveler or department.
  • Audits Travel Voucher for correctness and compliance with University and state requirements.
  • Enters reimbursement data into the Financial Information System and into CARS.
  • Maintains a report of personal vehicle mileage reimbursements made to travelers.
  • Maintains files of all Travel Vouchers and supporting documentation for three (3) years.
  • Maintains copies of University Travel Management Contracts.

.850 Department Head/Traveler's Supervisor/Approving Authority

  • Approves all official business travel for the department.
  • Approves Travel Authorization forms for University Supported Travel.
  • Approves Travel Expense Reimbursement documents within three (3) working days of receipt from the traveler. Forwards approved forms to the Office of Accounts Payable.

.860 Facilities Management Operations

Transportation Manager

  • Approves requests to use a personal vehicle, when a state vehicle is available, for a trip over an average of 100 miles per day.
  • Approves requests to use state vehicles and assigns a vehicle to the traveler.
  • Makes arrangements for rental vehicles when applicable.
  • Completes the Billing Information section of the Request for State Vehicle form and forwards a copy to the Department of the traveler.

.900 Forms Preparation and Submission

.910 Travel Authorization Form

.911 Required

The traveler must complete this form for approval of all University supported overnight travel expected to exceed $500, retreats held at off campus locations, and for all incoming foreign national visitors.  The travel authorization form is also used to obtain approval for foreign destination travel and exception requests.

.912 Where to Obtain Blank Forms

A blank form is available online.

.913 Number of Copies

Complete one original.

.914 Where to Send Completed Forms

Send form to the approving authority for the department ID number, and to either the traveler's Senior Vice President, Associate/Assistant Vice President, Dean, or Associate/Assistant Dean if applicable.  Forward the original approved form to the Office of Accounts Payable immediately after obtaining all necessary approvals and retain a photo copy of approved form in departmental files.

Note: It is the sponsoring department’s responsibility to ensure that foreign national visitors have been pre-approved by Payroll Services prior to making arrangements of any kind for expense/payment.  If your visitor is an incoming foreign national visitor, you must contact Payroll Services and acquire their signature BEFORE other departmental signatures are obtained.

.915 Form Preparation Instructions

This subsection provides detailed instructions for preparation of the Travel Authorization form. Enter the following information only; leave all other areas blank.

  Traveler's Name: The name of the traveler.
  Date: Date of the request.
  Department: The name of the employee's department or office.
  MSC (Mail Stop Code): Enter the Mail Stop Code assigned to the Department or Office.
  Telephone No.: Telephone number of the employee or department.
  Destination(s): The final destination for this trip.
  Date Of Departure: The departure date for this trip.
  Date Of Return: The return date for this trip.
  Reason For Travel: State the purpose of the trip.
  Check if Foreign National Visitor: If your visitor is an incoming foreign national visitor, check this box.  Also, you must contact Payroll Services for approval BEFORE acquiring additional departmental signatures.  Note: It is the sponsoring department’s responsibility to ensure that foreign national visitors have been pre-approved by Payroll Services prior to making arrangements for any kind of expense/payment. Payroll Services will initial/sign off authorization on the line next to this box (and return the TA to the department for further processing/signatures).
  Foreign Destination: Complete this section for all foreign travel, regardless of the source of funds used to pay travel expenses.

Provide a justification for exceeding the lodging rate per diems and other exceptions required by this procedure, refer to subsections .340.
  Section 1 - Amounts to be prepaid
List all amounts to be prepaid by James Madison University in this section.
  Air Transportation - Pay To:

    - Estimated Cost:
The name of the travel management agency that is providing the airline tickets.

Estimated cost of the air travel as given by the travel management agency.
  Conference/Registration Fee - Pay To:

    - Estimated Cost:
The name of the organization, etc., that should receive payment.

The estimated amount of the conference or registration fee.
  Subtotal: Section 1 - Estimated Cost: The total of amounts as shown.
  Section 2 - Amounts to be Expended
Estimated amounts the traveler will charge to the Travel Charge Card, Small Purchase Charge Card (SPCC) or other funds for travel expenses.
  Rental Vehicle: The estimated charge for a rental vehicle the traveler will charge to the Travel Charge card or other funds.
  Air Transportation: The estimated charge for air transportation the traveler will charge to the Travel Card or the SPCC or other funds.
  Rail Transportation: The estimated charge for rail transportation the traveler will charge to the Travel Card or the SPCC or other funds.
  Hotel nights:

    Rate:

    Hotel:
Number of nights the traveler will spend at the hotel or other lodging place.

The rate the hotel or other lodging place will charge per night.

The amount (multiply the number of nights by the rate) the traveler will charge to the Travel Charge Card, the SPCC or pay with other funds for lodging.
  Meals: Total estimated cost of meals the traveler will charge to the Travel card or other funds.
  Personal Vehicle Miles:

    Rate:

    Personal Vehicle:
Estimated number of round trip miles.

Rate per mile allowed for personal vehicle mileage.

Estimated cost (miles multiplied by rate) of personal vehicle mileage the traveler will pay with other funds.
  Other (tips, tolls, phone calls, etc.): Estimated cost of other expenses the traveler will charge to the Travel card or other funds.
  Subtotal: Section 2 – Travel Card:
       – Small Purchase Charge Card:
       – Other Funds:
       – Estimated Cost:
The total of the amounts listed in each of these columns.
  Total Estimated Cost Of Trip: The total of the amounts listed in this column for Sections 1 and 2.
  Department ID Number: The Department Number to charge travel expenses.
  Traveler's Signature/Date: The signature of the traveler and the date signed.
  Approving Authority's Signature/Date: The signature of the department approving authority for the Department ID Number shown above and the date signed.
  Senior Vice President, or Associate/Assistant Vice President, Dean, or Associate/Assistant Dean: This signature is required for all travel expenses and when requests for lodging and business meals are up to 150% of guidelines for both in-state and out-of-state travel, and for travel by employees directly under their purview.
  Travel Authorization Numbers: After Travel Authorization approvals are recorded, contact your Senior Vice President/Assistant Vice President for Travel Authorization Number.

.920 James Madison University State Vehicle Request Form

.921 Required

This request is required for university employees to reserve state vehicles for official business travel.

.922 Where to Obtain Blank Forms

A request must be entered into the AIM system by someone in the department that has access to that system.

.923 Number of Copies

Complete one copy.

.924 Where to Send Completed Forms

The request is submitted online.  Print the signature page and have it signed by the Approver. This sheet can then be emailed or faxed to Transportation.

.925 Form Preparation Instructions

Not available at this time.  Please see Transportation website.

.930 Business Meal Certification for Non-overnight Travel Form

.931 Required

Travelers must complete this form to certify the tax-exempt nature of a business meal. Reimbursement for meals and meal tips for a trip not involving an overnight stay is reportable as gross income on the employee's W-2 form. Information provided on the form must clearly show that the meal involved substantive and bona fide business discussions. Meals must be with non-university employees (for example, another state agency employee, speaker or student recruit). If meals are on a non-workday or overtime period show the date, time of the meal, and explain fully.

.932 Where to Obtain Blank Forms

A blank form is available online.

.933 Number of Copies

Complete the original and one copy of the form.

.934 Where to Send Completed Forms

Forms should be sent to the Office of Accounts Payable. Attach the original form to the approved Travel Expense Reimbursement Voucher, when requesting reimbursement and tax exemption for meals and meal tips not involving an overnight stay and/or reimbursable food and beverages.

.935 Form Preparation Instructions

This subsection provides detailed instructions for preparation of the Business Meal Certification form.  Enter the following information only; leave all other blocks blank.

  The printed name of the traveler.
  Date: Date traveler signs the form.
  Traveler's signature: The traveler must sign on this line.
  Approving Authority's Printed Name: Senior Vice President, Associate/Assistant Vice President, Dean or Associate/Assistant Dean.
  Date: Date Approving Authority signs the form.
  Approving Authority's Signature: The approving authority must sign on this line.
  Meal reimbursement amount: The cost of the meal. (Prepare a separate form for each meal claimed as non-taxable.)
  Date of Meal and/or Expense: Date the traveler and/or purchaser consumed the meal or had the expense.
  Name and address of dining facility: The name and address of the dining facility where the traveler consumed the meal.
  Business reason or the nature of business benefit gained: Choose recruitment, training function, student function, or other. The specific reason or nature of business benefit gained, which qualifies this meal and/or food and beverage for exemption from tax withholding.
  Additional justification for meal over state limits up to 50%: State sufficient justification on why the meal reimbursement should be up to 50% over the state limits.
  Names and employers of the other meal participants: The name and employer of each person with whom the traveler consumed the meal. If the participant is a candidate for employment, include the position title and department name.

.940 Travel Expense Reimbursement Voucher

.941 Required

The traveler must complete this form to claim reimbursement for University Supported Travel.

.942 Where to Obtain Blank Forms

A blank form is available online (the continuation form is included).

.943 Number of Copies

Complete the Original and make two photo copies of the form.

.944 Where to Send Completed Forms

Send the Original (copy) to the Office of Accounts Payable. The department should keep the second copy; the third copy is for the traveler.

.945 Required Supporting Documents

Refer to Subsection .620 for a list of required supporting documentation.

.946 Form Preparation Instructions

This subsection provides detailed instructions for preparation of the Travel Voucher.  Print a copy of a travel voucher (with numbers to coincide with the instructions) to assist you with completing your voucher. 

Please note:  

  • Each day's expenses must be shown separately.
  • All vouchers must be typed or completed in ink.
  • Signatures must be the full name (not initials), dated and must be original
  #1 Travel Authorization Number: Travel Authorization Form is only required for planned overnight travel that is expected to exceed $500 for all travelers, retreats held at off campus locations, and for all incoming foreign national visitors.
  #2 Contact Person: Enter the name of the person to call if questions arise.
  #3 Phone #: Enter the telephone number of the Contact Person.
  #4 Fax #: Enter the Fax number of the Contact Person.
  #5 MSC: Enter the Mail Stop Code (MSC) for the department preparing the voucher.
  #6 Name and Address: The complete name of the traveler on the first line of this block. All Travel Vouchers must have the traveler's home address.  Student reimbursements must include student's home mailing address, not their local/JMU address and not a campus department MSC.
  #7 Traveler's ID#:
  • For employees: Enter the Employee HR ID#
  • For students: Enter the Student SA ID#
  • For others: Enter the traveler's SSN (will be removed after processing)
  #8 eVA Exclusion: Autofilled #2
  #9 Personal Vehicle Use Statement:

For Employees Only
Check the appropriate block if a personal vehicles was used. See guidelines below. (Refer to subsection .334.1 . Attach all documentation to the TERV.  

  • Check the 1st block if Personal Vehicle Use is considered cost–beneficial to JMU.
    1. JMU considers trips up to an average of 100 miles per day, cost–beneficial. No documentation necessary.
    2. Trips over an average of 100 miles per day may be considered cost–beneficial, but must be certified and documented by the Transportation Services Manager.
  • Check the 2nd block if the Transportation Services Manager has certified and documented that a JMU owned or contracted vehicle is not available or accessible.
  • Check the 3rd block if the trip is over an average of 100 miles per day and a JMU owned or contracted vehicle was available, but not used or not requested. No documentation necessary.
  #10 Certification of Travel & Date:
  1. State Employee? - Check yes or no.
  2. Signature of Traveler and date - This MUST be the traveler's original signature, in ink and include the date of signature.
  3. Title - Type or print the traveler's title.
  4. Traveler's Supervisor and Date - The traveler's supervisor, or the Department Head, must sign in ink and show the signature date. (The signature of the traveler's supervisor or department head certifies that the travel Information shown on this reimbursement voucher is correct and approved as necessary for conducting business for James Madison University.)
  5. NOTE: If the traveler’s supervisor is not an approved signatory for the DeptID number listed, the signatory authority must also sign.
  #11 Date: Show the year in which the traveler incurred the expenses (20__). Show each day's expenses separately. Enter the month and day in the space provided in the first column for each day's expenses.
  #12 Description: Use this column for a description of the expense items and the location at which they occurred. Include method of transporation. Itemize all miscellaneous expenses such as telephone, internet, baggage claims, tolls, postage, etc., in this column.
  #13 Mileage Rate Used: Enter the allowable personal vehicle mileage rate (Refer to subsection .334.1).
  #14 Miles Traveled: State the miles traveled between each point visited on the Travel Voucher when making a claim for mileage reimbursement. All travel must be over the most direct practical routes. Whenever the traveler must go by a route other than the most direct, describe clearly, the actual route taken. Do not enter mileage on this form for a state vehicle or rental vehicle.
Provide the reason for the longer trip in an attachment to the Travel Voucher. Mileage claimed over any route must be an actual odometer reading, not an estimate.

When traveling in and about a given point, which includes various stops within the area, it is not practical to show all the points of travel. The voucher must show, "Travel in and about, Virginia miles." The traveler and the supervisor, certifying the travel, are responsible for accuracy of claims for payment.
  #15 Mileage: Auto filled, based on #13 and #14 amounts entered. This will be the dollar amount reimbursable for mileage.
  #16 Auto Expense: Show in this column all expenses for commercial car rentals and all expenses for state vehicles, such as gas, oil and maintenance (receipts required). Itemize the expenses in the "Description" column (Item 12). Provide justification in an attachment to the Travel Voucher.
  #17 Meals: Include all M&IE per diem charges for overnight trips. Show the amount for each day's M&IE as one entry. All meals provided by hotels, conferences, etc., must be deducted.

Include all reimbursable mail/tip expenses for non-overnight travel. Show the amount for each meal separately. Attach an itemized original receipt along with a completed Business Meal Certification Form.

Include overtime meal allowances with supporting documentation.
  #18 Lodging: Report in this column all payments for lodging, including Pullman berth or seat. Attach the original receipt to the Travel Voucher.
  #19 Other: List all reimbursable expense items not covered in the preceding columns in this column. Give a description of each item in the space provided in the second column (Item No. 12 - Description). Examples include business telephone calls, parking charges, registration fees, shuttles, taxies, bus, air and railroad fares, etc. Railroad fares reported in this column cover only the actual transportation costs. Itemize Pullman charge (berth or seat) separately and show the amount in the lodging column. Attach itemized original receipts to the Travel Voucher.
  #20 Dept ID #: Enter the Department ID number for the Department.
  #21 Acct. #: Enter the expenditure account number.
  #22 Amount: Enter the total amount to be charged to each expenditure account number.
  #23 Purpose of Trip: Listed below are descriptions of general categories for travel undertaken at state expense. If the reason for travel fits into one of these general categories, check the appropriate box on the Travel Voucher. If travel falls into the "Other" category, check this box and give a brief description of the purpose of the travel.
  • Conference: Any travel for conference, workshops, seminars or training approved by the University.
  • Presentation: Travel related to information presentations to state employees as part of position requirements. Also, presentations to other groups or individuals to promote University operations.
  • Extraditions: All travel related to the transportation of incarcerated persons. This should include the cost of transporting the prisoner and the required officers.
  • Athletics: Include all transportation related to athletic events in this category. This includes all transportation involving teams and required personnel for athletic competitions. Include athletic conferences in the conference category.
  • Investigations: All travel by state employees involved in the enforcement of regulatory standards or legal assignments.
  • Field Work: General classification for any state employee where travel is a normal routine activity. Examples of this would include Public Health Nurses and Extension Agents.
  • Recruitment: This classification includes the function of recruiting qualified employees and recruiting students for colleges and universities.
  • Education: All travel related to education used for the traveler's position that is not part of a conference.
  • Other: Include any travel that does not fit into the other categories. Explain via a short written narrative within, or attached to, the Travel Voucher.
  #24 Sheet Totals: When the traveler uses a Travel Reimbursement Voucher Continuation Sheet for additional space, check the continuation box at the bottom of the original voucher. Print or type the word "Attachment" in the "Name and Address" section of the continuation sheet. Place the total of this sheet on the "Total Sheet 2" line of the original voucher. Follow the same procedure for additional sheets.
  #25 Grand Total: Compute the total of all the sheet totals and enter on the "Grand Total" line of the original voucher.
  The Grand Total dollar amount MUST equal the total dollars in Item #22.

.950 WellsOne Card Funding Request

.951 Required

The traveler must complete this form to request WellsOne Card Funding for University Supported Travel only after exhausting all other payment options.

.952 Where to Obtain Blank Forms

A blank form is available online in the FPM Forms Index.

  Employee Sponsored Programs Student

.953 Number of Copies

Complete the Original and make three copies of the form. One copy is kept by the traveler/department, one copy is sent to Accounts Payable with the original approved TA, one copy will be attached to the TERV.

.954 Where to Send Completed Forms

Submit the Original to the University Business Office with a copy of the TA and Commonwealth of Virginia Per Diem Calculation attached for processing of the request.  International Travel requires attached documentation as indicated in section 4215.410 in place of the Commonwealth of Virginia Per Diem Calculation form.  Incomplete requests will not be processed.

.955 Required Supporting Documents

Attach a completed copy of the Travel Authorization and the completed Commonwealth of Virginia Per Diem Calculation [located at: http://perdiem.vccs.edu/ ].

.956 Form Preparation Instructions

This subsection provides detailed instructions for preparation of the WellsOne Request for Funding forms. Note: Separate Request for Funding forms exist for students, employees and sponsored program travelers. These instructions are applicable to all three forms. 

  Name of Traveler: Enter the name of the person traveling.
  Employee or Student PeopleSoft ID#: Enter the PeopleSoft HR or SA ID# for the traveler.
  Amount Requested $: Enter the total amount being requested. (Total should agree to per diem calculation sheet attached unless very unusual circumstance and permission for exception will need to be granted.)
  Travel Dates: The departure date and return date for the trip.
  TA#: Enter Travel Authorization # from the completed, attached TA.
  Destination: Enter final destination for the trip.
  Purpose of Travel: Give a brief description of the purpose of the travel.
  Date: Date Approving Authority signs the form.
  Signature of Approving Authority: The Approving Authority must sign on this line.
  Title: Enter the title of the Approving Authority on this line.
  Date: Date traveler signs the form.
  Signature of Traveler: The traveler must sign on this line.
  Department/DeptID#: Enter the name of the department and the Department ID number for the Department.
  *For all SPA funded requests, all travelers, regardless of student or employee status, must specifically use the Request for Funding – Sponsored Programs form. This form includes the requirement for SPA Approval. There are NO Exceptions to this requirement.
  Date: Date SPA Representative signs the form.
  Signature of SPA Representative: SPA approver signs on this line.
  Printed Name of SPA Approver: Enter the name of the SPA approver on this line.

.960 JMU Wells Fargo WellsOne VISA Commercial Credit Card Cardholder Agreement

.961 Required

The traveler must complete this form to request use of a WellsOne Card for University Supported Travel if no other payment options are available to the traveler.

.962 Where to Obtain Blank Forms

A blank form is available online in the FPM Forms Index.

  Employee Student

.963 Number of Copies

Complete the Original and keep one copy for the cardholder’s records. 

.964 Where to Send Completed Forms

Bring the Original to the University Business Office along with proper photo identification (current university issued JAC card or driver’s license). The individual requesting the card must sign out the card in person. No one else may pick the card up on the traveler’s behalf. NO EXCEPTIONS.

.965 Required Supporting Documents

Current photo identification: university issued JAC card or driver’s license.

.966 Form Preparation Instructions

This subsection provides detailed instructions for preparation of the WellsOne VISA Commercial Credit Card Cardholder Agreement. There is an employee agreement and a student agreement. Be sure to complete the appropriate agreement based on your status. Graduate students are still considered students and must complete the student cardholder agreement.

  Name of Employee/Student: Enter the name of the person requesting card.
  Employee or Student Name: Enter the printed name of the individual requesting the card.
  Employee or Student Name (signature & date): The employee or student signs their name and enters date signed on this line.
  Employee or Student ID#: The employee HR or student SA PeopleSoft ID# is entered on this line.
  Phone: Enter the phone# for the person requesting the card on this line.
  Email: Enter the JMU email for the person requesting the card on this line.
  Department: Enter the name of the department sponsoring the person requesting the card.

.970 Commonwealth of Virginia Per Diem Calculator

.971 Required

The traveler must complete and print this form to demonstrate appropriate per diems are calculated for related travel.

.972 Where to Obtain Blank Forms

A blank form is available online at:  http://perdiem.vccs.edu/ .

.973 Number of Copies

Complete the Original and keep one copy for the cardholder’s records. 

.974 Where to Send Completed Forms

Attach the Original to the JMU WellsOne Request for Funding. 

.975 Required Supporting Documents

Completed and approved Travel Authorization must also be attached to the Request for Funding.

.976 Form Preparation Instructions

This subsection provides detailed instructions for preparation of the Commonwealth of Virginia Per Diem Calculator. 

  Item #1 How many days?: Enter the number of days traveler is traveling.
  Item #2 Where?: Enter the final destination.
  Item #3 Round up?: Check this box.
  [NOTE: The allowable lodging rate will be displayed.]
  Item #4 Day 1 – Travel Day?: Check the box if Day 1 is a travel day. Check the boxes for all meals that are to be provided.
  Item #5 Day 2 – Travel Day?: Check the box if Day 2 is a travel day. Check the boxes for all meals that are to be provided.
  Item #6 IMPORTANT REMINDER: The Trip Total meal per diem will be indicated. This is the maximum meal per diem that may be requested for funding on the WellsOne card for the traveler.
4220 Small Purchase Charge Card Cash Management (4000)

.100 General

Small Purchase Charge Card (SPCC) offers departments an alternate payment method when making small purchases. This method gives departments the opportunity to purchase goods and services, costing $4,999 or less. Bank of America is the charge card vendor for the Commonwealth of Virginia.

The charge card eliminates vendor invoices and consolidates multiple vendor payments into one monthly payment to Bank of America. Bank of America makes payments directly to the vendors. Information reports are available to help cardholders and departments maintain control over purchases and payments. Departments shall maintain a record of their purchases so spending limits can be monitored and purchasing activity can be reconciled to the monthly card statements. Each month the cardholder is required to email the coversheet and purchasing log to spcc@jmu.edu by the 15th of the following month. Departments must retain all SPCC records for three (3) years plus current fiscal year for auditing by the Office of Accounts Payable.

Currently, use of the SPCC is limited to amounts up to $4,999 per purchase transaction without approval by Accounts Payable and Procurement to make purchases over that amount on the SPCC. Departments are liable for authorized charges made using the SPCC, cardholders are responsible for official University purchases only. The University does not permit use of the card for personal items; cash advances, and travel expenses (with the exception of mass transit and conference registration fees). To maximize the reduction in administrative costs, cardholders should make purchases from vendors who accept the card.

Cardholders may contact the Small Purchase Charge Card (SPCC) Program Administrator, x87396 or x87395 if they have questions concerning appropriate use of the card

.200 Request, Change or Cancel a Card

Department Heads may request cards for employees who have authority to purchase items for the department. To request cards, the Department shall complete the VISA Small Purchase Charge Card Delegation Agreement form and forward it to the SPCC Program Administrator, MSC 5712 for processing. The SPCC Program Administrator will notify the department when they receive the card. Employees shall come to the Accounts Payable Office to pick up the card and to sign the Delegation Agreement acknowledging that they have received the card.

Cardholders needing changes to the data associated with their card we have in the Finance System (PeopleSoft) must complete a SPCC Information Form to provide the information needed to update the card.

Cardholders shall return cards to the Accounts Payable Office immediately upon request of their Department Head or the Accounts Payable Office. The cardholder shall also return the card when terminating employment or transferring from one University Department to another.

.300 Small Purchase Charge Card Security

Authorized use of the card is limited to the person whose name appears on the face of the card. Individual cardholders shall not lend the card to another person. The cardholder may request a card for another department employee, with procurement authority, when the cardholder will be absent from work for an extended period.

Cards should be kept in an accessible but secure location. The cardholder should not post the card account number or leave the card in a conspicuous place.

If the card is lost or stolen, the cardholder shall immediately notify the SPCC Program Administrators, x87396 or x87395.

James Madison University is liable for purchases, made by authorized users, with the SPCC, if the purchase is within the single per transaction dollar limit and does not exceed $4,999. James Madison University does not accept liability for the following:

  1. Unauthorized use of cards.
  2. Account numbers that are fraudulently used.
  3. Purchases, made with stolen or lost cards, which exceed the maximum limit ($50) and the maximum length of liability (24 hours after discovery and reporting of card loss or theft).

.400 Returns, Credits, and Disputed Items

Usually, the cardholder and the vendor that provided the goods and services can resolve disputes. The cardholder shall use the following guidelines when returning an item:

  • Always contact the vendor, whatever the reason for the return, to determine the correct procedure for returns.
  • Request the vendor to issue a credit receipt for items returned. The credit should appear on a subsequent charge card statement. Credit balances noted on monthly SPCC statements are posted on the Departmental Monthly Detail Report. If you have any questions please contact the SPCC Program Administrators at x87396 or x87395.
  • Enter descriptive information and the credit amount of the return on the Department Purchasing Record.
  • Keep all documentation, that support returns, on file for reconciling the charge card statement.
  • If the cardholder and the vendor cannot resolve an issue, the cardholder should contact VISA. They will investigate the dispute for the cardholder, assist in the resolution, and will issue a temporary credit, pending final resolution.

.500 Reconciliation of the Small Charge Card Statement

The cardholder and the University are responsible for retaining documentation of purchases and returns. Departments shall reconcile transactions in the PeopleSoft Finance System, using documentation and information on the Department Purchasing Record, to the monthly VISA Charge Card Statement.

Listed below are required procedures for reconciliation:

  1. Around the 20th of each month the Charge Card Section of Accounts Payable will receive the monthly file from VISA. This file will be loaded into the PeopleSoft Finance System. Once the file is loaded into PeopleSoft each card is required to be reconciled online. During the reconciliation process you will match up receipts to each charge, assign the correct expenditure code for each transaction and indicate the eVA exclusion or PCO/DO number. If sales tax has been charged for a purchase it is the responsibility of the cardholder to have that tax amount credited back to the card. In order to reconcile in PeopleSoft, the reconciler must take the Charge Card Reconciliation class offered by IT Training (IT601) and complete pages 1 and 2 of the IIS Access form.
  2. Once the charge card has been reconciled in PeopleSoft, a report will be generated and printed off. This is the Monthly Small Purchase Charge Card Coversheet and Purchase Log. The cardholder and supervisor and/or signature authority (can not be the cardholder) will sign each coversheet. A copy of the signed coversheet and purchase log are then to be sent to Accounts Payable by the 15th of each month following the statement date. Example: if the statement date is January 15 then the paperwork is due to Accounts Payable on February 15th.
  3. Each cardholder is responsible to have all original receipts, original coversheet, original purchase log, original business meal certification for any food purchased, a copy of the Travel Authorization for air/rail tickets and conference registration fees for any airline charges on file for 3 fiscal years plus current fiscal year for audit purposes. Failure to maintain proper records can lead to the suspension or revocation of the small purchase charge card.
  4. If for some reason a charge is left in the conveniences account codes (120900, 130900, 140900, 150900, 220900) after the open reconciliation period an ATV MUST be completed to move charges out of the convenience account code, currently the default convenience account code is 130900.  It is required that all convenience account codes be cleared out and have a zero balance.  Failure to move charges out of the convenience account codes will result in suspension or cancellation of your small purchase charge card.

.600 Purchases/Expenditures

.610 Restricted Purchases

Cardholders may not charge the following purchases to the SPCC:

  • Tuition reimbursement for courses taken at other educational institutions
  • (see: http://www.jmu.edu/JMUpolicy/1401.shtml)  
  • Purchases costing more than $4,999.(If you need to make a large purchase greater then this amount please contact either Jennifer Dellinger at 568-7396 or Tanya Shifflett at 568-7395 so your transaction limit can be raised)
  • Splitting orders that would cost more then $4,999 to get them under the limit
  • If a cardholder uses the SPCC to make purchases that are personal, then this is considered fraud and will be reported. 
  • Narcotics or dangerous drugs
  • Alcoholic beverages
  • Fuel and Tuition Reimbursement
  • Firearms and ammunition
  • Yearly maintenance agreements that are paid monthly
  • Furniture (Contact someone in the Procurement Dept)
  • Purchases from state employees
  • Property and equipment leases and rentals (copiers)
  • Cellular Phones and Two-Way Radios
  • Professional Services
  • Costco Memberships
  • Mini blinds, Curtains, Shelving, Signs, Heaters, A/C Units, Air Purifiers, Fans, Paint, Keys, Flooring (carpet, tile) (Contact someone in Facilities Management), Light bulbs, Housekeeping Supplies 
  COVC001 (E)
Car Rental Table
Description
  3350–3499
7512
Car Rental Agencies
Automobile Rental Agency
  COVG001 (E)
Gas/Oil Table
Description
  5541
5542
9752
Service Stations (with or without Ancillary Services)
Fuel Dispensers, Automated
U.K. Petrol Stations
  COVR001 (E)
Restaurant Table
Description
  5522
5441
5451
5462
5499
5811
5812
5814
5921
5993
9751
Freezer and Locker Meat Provisioners
Candy, Confectionery, and Nut Store
Dairy Products Stores
Bakeries
Misc. Food Stores, Convenience Stores, Markets, Specialty Stores & Vending Machines
Caterers
Eating Places – Restaurants
Quick Payment Services – Fast Food Restaurants
Package Store, Beer, Wine and Liquor
Cigar Stores and Stands
U.K. Supermarkets, Electronic Hot File
  COVR002 (E)
Modified Restaurant Table
Description
  5422
5441
5451
5462
5499
5812
5814
5921
5993
9751
Freezer and Locker Meat Provisioners
Candy, Confectionery, and Nut Store
Dairy Products Stores
Bakeries
Misc. Food Stores, Convenience Stores, Markets, Specialty Stores & Vending Machines
Eating Places – Restaurants
Quick Payment Services – Fast Food Restaurants
Package Store, Beer, Wine and Liquor
Cigar Stores and Stands
U.K. Supermarkets, Electronic Hot File
  COVA001 (E)
Accommodation Table
Description
  3500–3999
7011
7012
Hotels
Lodging – Hotels, Motels, Resorts
Time Shares
  COVF001 (E)
COV Fraud Table
Description
  4829
5813
5933
6010
6011
6050
6051
7273
7297
7995

9222
9223
9401
Money Transfer Merchants
Bars, Cocktail Lounges, Discotheques, Nightclubs & Taverns – Drinking Places (Alcoholic)
Pawn Ships
Financial Institutions (Manual Cash Disbursements)
Financial institutions (Automated Cash Disbursements)
Quasi Cash Member Financial Institution
Quasi Cash Merchant
Dating and Escort Services
Message Parlors
Betting (including Lottery Tickets, Chips at Gaming Casinos,
Off–Track Betting & Wagers at Race Tracks)
Fines
Bail and Bond Payments
Food Stamps

 

Besides the listed restricted items, cardholders should not charge purchases that are recurring in nature, such as, rentals and towing charges to the card.

.620 E-Commerce Purchases

Departments may purchase goods or services up to $4,999 using their SPCC through the Internet. Since the card number is transmitted when making purchases, users must be certain the vendor has a Secure Socket Layer (SSL) Version 2.0 or greater. To ensure the vendor has a SSL, the Address Window must start with https://. This may not occur until the payment information is requested. For information about the vendor’s security certification, check under "Help" on the browser tool bar. If you place an internet purchase, a confirming order must be submitted into eVA.

On-line auctions (example: e-bay) is allowed when all rules governing Procurement procedures and Accounts Payable payments are met. The SPCC Program Administrator/Compliance Auditor will audit each of these transactions for compliance.

Both the SPCC and the Travel Card may be used to purchase airline and rail tickets over the Internet. The SPCC may be used as a "method of payment" for conference registrations. All compliance issues still apply as this registration is subject to a maximum prepayment period of 90 days. The Travel Card may be used to purchase lodging as well. As with all purchases, departmental funds must be available before making any expenditure commitments.

.630 Declining Balance Cards

Declining Balance Cards may only be obtained by employees who have the SPCC (Small Purchase Credit Card)  ex: Walmart or Kroger.

  • A cap of $500.00 must be placed on each declining balance card.
  • An employee may complete a “point of sale” purchase of a card with a declining balance for their department.
  • All purchases must be documented and receipts retained for purchases made using the declining balance card.
  • Departments are responsible for any documentation that would be required in an Audit.
  • These purchases must fall within the Accounts Payable and Procurement guidelines.
  • A log must be kept for each declining balance card purchase - the log can be found on the accounts payable website.

Declining balance cards are not to be purchased and used as incentives or non-monetary recognition awards. The only time an exception is usually granted is through externally funded sponsored-program research and then it is only granted when the funding agency specifically states that payment cards may not be used as the incentive. The state does not allow this type of expenditure and therefore the university must follow the same protocol; failure to do so can result in obligation to repay the university/state funds from non-state resources.    VISA DECLINING BALANCE CARDS (GIFT CARDS) ARE NOT ALLOWED TO BE PURCHASED.

.640 Infractions on the Small Purchase Charge Card

In the event a cardholder makes an inappropriate expediture on the small purchase charge card the following penalties will be enforced.

  Misuse of Restaurant Block being lifted: Block placed permanently back on card
  Late Paperwork, coversheet & purchase log along with any TA's or Business Meal Certification forms not turned in by the 15th of the month following the statement date: 15 days late:   email warning
30 days late:   15 day suspension
45 days late:   30 day suspension
(on top of 15 days-total 45 days)
  TA-wrong/no signature, book before TA done or before TA has final approval, booked more then 90 days: 1st time:   email warning
2nd time:   15 day suspension
3rd time:   30 day suspension
  TA-International not approved by Mr. King before booking: 1st time:   30 day suspension
2nd time:   60 day suspension
3rd time:   90 day suspension
  Business Meal Certification Form-
wrong signature, not complete:
1st time:   email warning
2nd time:   15 day suspension
3rd time:   30 day suspension
  Split Purchases,
spending more than $4,999 in one day with one vendor without prior approval:
1st time:   15 day suspension
2nd time:   30 day suspension
3rd time:   60 day suspension
  Inappropriate expenditures against Policy 4302
Facility Modification/Maintenance:
1st time:   email warning
2nd time:   Notification to senior management, possibility of 30 day suspension and reimbursement of inappropriate expense back to department
3rd time:   60 day suspension and reimbursement of inappropriate expense back to department

 

.700 Responsibilities

.710 Department Head/Approving Authority

  • Authorize issuance and use of cards for departmental employees by approving the Delegation Agreement.
  • Insure proper use of the card by reviewing charges made to the Department. Revokes a cardholder’s purchase authority, for improper use of the card.
  • Approve charge and credit transactions for the department. Ensure that all returns are credited back to the small purchase charge card. If a merchant refuses to credit the SPCC charge card and issues a "store credit", immediately advise the Program Administrator with the specifics.
  • Insure that the cardholder maintains records and completes reconciliation as required by this procedure.
  • Ensures that all E-Commerce purchases are made through a SSL, Version 2.0 or greater, and that the address or location begins with https://.
  • The University requires travelers to prepare an estimate of the total cost of any planned overnight official business travel expected to exceed $500 and retreats held at off campus locations. Total cost includes transportation, conference registration, and any other travel costs or course fees. Both domestic and international travel, require prior approval of the appropriate Senior Vice President, or Associate/Assistant Vice President, Dean, or Associate/Assistant Dean if the planned overnight travel is expected to exceed $500. International travel requires approval from the Senior VP for Administration and Finance.

.720 Cardholder

  • Maintain the card and the card account number in a secure location for the individual cardholder's use only.
  • Comply with this procedure when obtaining goods and services or returning items purchased with the card.
  • Inform the Vendor of the University’s TAX-EXEMPT status
  • Obtain documentation of all transactions to include a printed copy of E-Campus purchases and maintain records as outlined in this procedure.
  • Any internet purchases have been submitted as confirming orders in eVA.
  • Limit purchases to items that are not restricted purchases.
  • Return the card to the Accounts Payable Office when requested by the Department Head or the Accounts Payable Office. Also, returns the card when terminating employment or transferring from one University department to another.
  • Cardholder is responsible for all charges to their card. Misuse of the card may lead to suspension or revoking of the card.

.730 Finance Division

  • Maintain policies and procedures for issuance and use of the card for James Madison University.
  • Coordinate all card activity with University departments, the Division of Purchases and Supply, the Department of Accounts and VISA.
  • Administer the SPCC Program for the University by:
    1. Insuring proper use of state funds for purchases and vendor payments.
    2. Insuring compliance with state regulations and procedures.
    3. Rescinding of cards used in the wrong manner. The card can be suspended or permanently revoked for continued misuse.
    4. Providing training for employees.
    5. Maintaining files, issuing cards, and confirming the list of current cardholders with departments.
    6. Reviewing purchase documents, forms and reports, processing and recording payments, reconciling transactions, and collecting payments for inappropriate expenditures and delinquent charges from the cardholder.

.800 Procedures

.810 Department/Department Head/Approving Authority

  • Provides the cardholder access to University Policies and Procedures.
  • Completes a Delegation Agreement for each employee authorized to obtain goods and services using the card. Maintains current copies of all approved Delegation Agreement forms in departmental files.
  • Provides an original copy of the authorized Delegation Agreement to the Accounts Payable Office to request issuance of cards.
  • Prepares the Department Purchasing Record according to instructions provided in this procedure and by the Office of Accounts Payable.
  • Retain documentation of purchases to include a printed copy of E-Commerce purchases and returns, and uses information from the Department Purchasing Record to reconcile transactions to the monthly Small Purchase Charge Card Statement.
  • Approves charges to department numbers.
  • Revokes cardholders purchase authority for misuse of the card, obtains and returns cards to the Accounts Payable Office.
  • Responds to vendor disputes.

.820 Cardholder

  • Receives the card issued in their name by signing the approved Delegation Agreement at the Accounts Payable Office.
  • Maintains the card and the card account number in a secure location. Never gives the card account number to another person or posts it in a conspicuous place.

    To use the card, the cardholder:
    1. Identifies vendors that accept the card and can provide the goods and services needed.
    2. Calls or goes to the vendor's place of business, accesses the vendor’s Web site, and places the order. Gives specific departmental points of sale reference information to the vendor.
    3. Gives the vendor the account number and expiration date on the card.
    4. For E-Commerce purchases, enters the Charge Card Number as required by Vendors that have a SSL.
    5. Informs the Vendor of the University’s TAX-EXEMPT status.
    6. Retains all documentation concerning the purchase. (All vendors shall provide documentation of the purchase, such as a sales receipt or packing slip, with delivery of the items purchased.)
    7. Requests a receipt when picking up a purchase and retains a printed copy of items purchased through E-Commerse procurements.
    8. Reconciles the documentation to the Small Purchase Charge Card Statement.
  • Follows guidelines in subsection .400 for returns, credits and disputed items.
  • Contacts the Accounts Payable Office for necessary changes to existing cards.
  • Immediately notifies the VISA Program Administrator, x87396 or x87395, if the card is lost or stolen.
  • Returns the card to the Accounts Payable Office immediately upon request of the Department Head or the Accounts Payable Office. Also, returns the card before terminating employment or transferring from one University department to another.
  • Reimburses James Madison University for inappropriate expenditures charged to the card.

SPECIAL NOTE: CARDHOLDERS SHOULD NOT MAKE ANY PAYMENTS FROM PERSONAL FUNDS TO VISA FOR PURCHASES MADE USING THE VISA SPCC.

PAYMENT FOR PURCHASES THAT ARE NOT STATE ALLOWED OR A PURCHASE MADE IN ERROR MUST BE REIMBURSED TO JMU.  DEPARTMENTS SHOULD CONTACT THE ACCOUNTS PAYABLE OFFICE ON x87396 or x87395 SHOULD QUESTIONS ARISE CONCERNING CORRECTIONS TO THE VISA SPCC ACCOUNT.

.830 Accounts Payable

  • Receives approved Delegation Agreement forms from departments, reviews the forms and forwards information to VISA to issue cards.
  • Receives cards from VISA and notifies cardholders that they may get their card at the Account Payable Office.
  • Maintains file copies of approved Delegation Agreement forms and a list of cardholders names.
  • Confirms the names of authorized cardholders and the Delegation Agreement form information, with departments, annually.
  • Processes payment for the full amount of the charge card invoice, by the due date, to VISA.
  • Records payments in University and State records.
  • Reviews VISA statements and monthly reports to ensure expenditures are appropriate state expenditures.
  • Notifies individual cardholders of inappropriate expenditures charged to the card and collects payment for the purchase and any delinquent charges from the individual.
  • Audit cardholders, randomly, during fiscal year.

.900 Forms Preparation and Submission

.910 VISA Small Purchase Charge Card Delegation Agreement

.911 Required

Departments shall complete this form to request a card for a departmental employee.

.912 Where to Obtain Blank Forms

The Small Purchase Charge Card Application (Delegation Agreement) is available online.

.913 Number of Forms to Complete

Complete one form.

.914 Where to Send Completed Forms

Send the original copy to the SPCC Program Administrator and retain one copy in departmental files.

.915 Form Preparation Instructions

This subsection provides detailed instructions for preparation of the Delegation Agreement form.

  Employee Name: The full name of the employee.
  HR/Employee ID #: The employee’s social security number.
  Date of Birth: The employee's month, day & year of birth.
  Email Address: The employee's email.
  Billing Address, City, State and Zip: The complete billing address.
  Home Telephone No.: The employee's home telephone number.
  JMU Telephone Number: The employee’s JMU telephone number.
  Department Name and MSC: The name of the Department and MSC to which the employee reports.
  Department ID #: The Department ID Number assigned to the Department.
  Transaction Limit: A $4,999 amount for an individual transaction for the employee.
  Monthly Limit: The maximum dollar amount of purchase transactions up to $25,000, per billing cycle, which the departmental Approving Authority authorizes for the employee.
  Rush Delivery: Enter "yes" or "no". There is an additional charge for this.
  THE FOLLOWING SHOULD BE COMPLETED AFTER THE FORM HAS BEEN PRINTED.
  Departmental Authorized Signature: The Signature of the Approving Authority for the Department Number shown on the form. This signature shall be the same as the Approving Authority shown on the Signature Form held by the Finance Office.
  Print Name: The typed or printed name of the individual who approved the form.
  Employee's Signature: The signature of the employee requesting the card.
  Date: The Date the employee signs the Delegation Agreement.
  Cardholder's Signature: The signature of the cardholder.
  Date: The date the cardholder picks up the card.

 '

.920 Department Purchasing Record for Small Purchase Charge Card

.921 Required

Departments/Cardholders shall complete this form and retain it in departmental files. If multiple departments are to be charged for the purchases charged to the card, the SPCC ATV replaces this form. See Subsection .940

.922 Where to Obtain Blank Forms

The Department Purchasing Record form is available online.

.923 Number of Copies

Complete one form. Retain the completed form in the department's files.

.924 Form Preparation Instructions

This subsection provides detailed instructions for preparation of the Department Purchasing Record.

  Department Name: The name of the Department being charged for the purchase.
  Department ID No: The Department ID Number assigned to the department.
  Cardholder's Name: The name of the individual cardholder.
  Card Number: The last 4 digits on the card only.
  Date of Sale: The date the sale transaction is completed.
  Vendor's Name: The name of the vendor.
  Description: A brief description of the item purchased.
  Dept ID No.: The Department Number assigned to the department.
  Expenditure Acct. Code: The expenditure account code that best describes the item purchased.
  Dept. Ref Number 1: An optional field for use by the department.
  Dept. Ref Number 2: A second optional field for use by the department.
  Amount: The total amount of the purchase.
  Month: The month in which the transaction is completed.

 

.930 Statement Cover Sheet For Payment To VISA

.931 Required

The University requires each department that has purchased items with the SPCC to complete this form, and retain in departmental file. A copy should be faxed to Accounts Payable, x88920 by the 10th of each month.

.932 Where to Obtain Blank Forms

The Statement Cover Sheet form is available online.

.933 Form Preparation Instructions

This subsection provides detailed instructions for preparation of the Statement Cover Sheet for Payment to VISA.

  Department: The department name as shown on the Department Purchasing Record.
  Department ID #: The Department Number as shown on the Department Purchasing Record.
  Cardholder: The name of the individual cardholder.
  Card Number – last four digits: The last four digits of the individual’s card number.
  Statement Closing Date: The Visa statement closing date as shown on the statement.
  Total Amount: The total amount of the expenditures shown on the Visa monthly statement.
  Approving Signature: The signature of the approving authority for the department number. By signing, as approving signature, the person is stating they have reviewed the reconciled statement, purchase log and supporting documentation. They certify that all purchases are correct and valid state expenses.
  Cardholder's Signature: The signature of the cardholder. By signing, the cardholder is stating that this payment is for services, goods, materials, supplies and equipment purchased by use of an authorized commonwealth Visa Small Purchase Charge Card (SPCC) according to the Visa Small Purchase Charge Card Procedure; and that the services, goods, materials, supplies and equipment were received and in good condition; that the SPCC statement has been reconciled to the purchasing log & supporting documentation.
  Comments/Additional Clarifications: Use this section to document any information concerning this payment. Examples: Purchase is in dispute; paid sales tax in error, credit in the next billing cycle; charges shown on the Department Purchasing Record, were not in the current billing cycle; and authority to sign for purchases delegated to another individual during vacation or leave period. Also, you can give additional clarifications for any purchase that may be questioned by Accounts Payable.

 

.940 SPCC ATV

.941 Required

The SPCC ATV is required to record the SPCC transaction reclassification/transfers, within a department or between several departments. One copy of the form should be sent to Financial Reporting for review and process and one copy should be retained in departmental file.

.942 Where to Obtain Blank Forms

The SPCC ATV is available online.

.943 Form Preparation Instructions

Enter the required information as listed below and print the form. Send the completed form to Financial Reporting, MSC 5715.

  Department Name: Enter the department name.
  Cardholder Name: Enter the name on the Charge Card.
  Card Number: Enter the Charge Card number.
  Journal Description: Enter the month of the Visa statement.
  CORRECTION LINE
  Correction Dept ID: Enter the department that should be charged for the purchase.
  Debit Account: Enter the account code the purchase should be charged.
  Amount: Enter the amount of the purchase.
  Date of Sale: Enter the date of the purchase.
  Vendor's Name: Enter the vendor name.
  Description: Enter a short description of the purchase.
  Month: Enter the month in which the purchase was made.
  DEFAULT LINE
  Default Dept ID: Enter the department the purchase was originally charged.
  Amount: Enter the amount of the purchase.
  Credit Account: This data is automatically filled in.
  Date of Sale: Enter the date of the purchase.
  Vendor's Name: Enter the vendor name.
  Description: Enter a short description of the purchase.
  Month: Enter the month in which the purchase was made.
  Number of Lines: This will automatically calculate.
  Totals: This will automatically calculate.
  Prepared By: Name of person preparing the SPCC ATV.
  Date: Enter the date the SPCC ATV was prepared.
  Approved By: Signature of Approval Authority.
  Date: Enter the date the SPCC ATV was approved.

 

After completing the form and obtaining the proper approvals, please send the completed form to Financial Reporting, MSC 5715.

4225 Revenue Refunds Cash Management (4000)

.100 General

This section addresses the responsibilities and procedures for refunding state and local funds to individuals and businesses after the funds have been deposited and recorded in the University Financial Information System. Revenue refunds are usually necessary to correct overpayments or to return improper collections to the appropriate source.

.200 Control Responsibilities

.210 University Business Office

  • Authorizes departments to approve and process revenue refunds.
  • Provides departments with forms and instructions for processing revenue refunds.
  • Provides departments with specific instructions when large numbers of refunds are needed simultaneously.
  • Ensures the timely processing and recording of the transactions in the State and University Financial Information Systems.

.220 Department

  • Complies with this procedure when authorized by the University Business Office to initiate and process revenue refunds.
  • Maintains appropriate documentation to support receipt of revenue and justification for a refund of revenue.
  • Prepares appropriate forms and submits them to the University Business Office or to the Accounts Payable Office for processing (See subsection .414).
  • Contacts the University Business Office for procedures if necessary to process large numbers of refunds simultaneously.
  • Ensures that the individual that approves the refund does not have physical access to the checks when received by the department for distribution.
  • Establishes adequate procedures to ensure the propriety of all requested refunds.

.300 Processing Procedures

.310 Department

  • Requests authorization from the University Business Office to process revenue refunds.
  • Maintains documentation verifying receipt and deposit of revenue and justification for any refund.
  • Prepares and submits appropriate forms in accordance with instructions in subsection .400 of this section.
  • Maintains copies of submitted forms for departmental records.

.320 University Business Office

  • Authorizes departments to approve and prepare revenue refunds, when appropriate.
  • Provides authorized departments with appropriate forms and instructions.
  • Reviews submitted forms for completeness, accuracy, and propriety.
  • Processes transaction documents to generate a refund check.
  • Records transaction in the University Financial Information System.

.400 Form Preparation and Submission

This subsection outlines the form preparation and submission procedures for revenue refunds.

.410 Revenue Refund Voucher – use the Standard Accounting Voucher

.411 Required

The University requires this form to refund monies to individuals or businesses after the original revenue has been deposited and recorded in the University Financial Information Systems.

.412 Where to Obtain Blank Forms

Blank forms are available online.

.413 Number of Copies

2 copies are needed.

.414 Where to Send Completed Forms

Send the original form, with supporting documents to the University Business Office if an authorizing signature is needed or send to Accounts Payable if the department has signatory authority for the Department number entered on the form. Retain the second copy with the department's backup documentation.

.415 Form Preparation Instructions

Following are detailed instructions for the preparation of the Accounting Voucher. Enter the following information only; all other areas should be left blank.
Print a copy of an accounting voucher (with numbers to coincide with the instructions) to assist you with completing your voucher. For International Wire of Foreign Currency sample, click here. For sample of foreign wire of US Dollars, click here

  #1 Agency Name/Delivery Address: Enter the name and address of the department being charged.
  #2 Vendor Information:

Enter the Vendor’s name, Address, City, State, and Zip Code. Enter the Federal Identification Number of the vendor, including the suffix or the Social Security Number of the individual being paid. Enter the Peoplesoft Vendor number, if known. For services provided by individuals not employed by James Madison University, a completed W-9 form must be on file before a payment is processed. Contact System Support @ x82941 to determine if the W-9 form is on file.


For International Wires, the Vendor Information section should be completed as follows:
Name - JMU
Address - JMU EDI Vendor
PeopleSoft Vendor # - 2610
remaining fields left blank.

  #3 Date Voucher Prepared: Enter the date the voucher was prepared.
  #4 Contact Person: Enter the name of the person to call if questions arise.
  #5 MSC: Enter the Mail Stop Code (MSC) for the department preparing the voucher.
  #6 Phone No.: Enter the telephone number of the person to call, if questions arise.
  #7 Vendor Invoice: Enter the vendor's invoice number. Only 1 invoice number may be paid on this form. If no invoice # is present, enter a "meaningful" short description.
  #8 Invoice Date: Enter the date of the vendor's invoice.
  #9 P. O. No.: Enter the number of the Purchase Order, if applicable, or the Travel Authorization Number, if applicable.
  #9a eVA exclusion #: Select the exclusion number from the "pulldown" box (by using the "arrow" to display your selections) that matches the allowable, excludable items/categories that do NOT need to be procured through the eVA Procurement System.
  #9b Non-eVA purchase explanation Provide an explanation of non-eVA purchase if no exclusion # is provided in #9a.
  #10 Approving Signature and Date Signed: Enter the signature of the individual responsible for the departmental budget being charged. This signature must be an approved one on the Signature Authorization Listing maintained by the Office of Finance. The signature attests that the goods and services were received in good condition. Enter the date the individual signed as "approving signature".
  #11 Description: Enter a complete description of each item or service provided.

For International Wires, the description field must include all of the following:

  • beneficiary bank name
  • beneficiary bank address
  • beneficiary bank branch and address/number (if applicable)
  • beneficiary account number
  • the exact name of the beneficiary account
  • the purpose of the wire
  • the amount to be wired
  • the type of currency the payment is to be made in

The SORT and/or SWIFT code(s) or IBAN must also be included in this space.

  #12 Quantity: Enter the quantity received.
  #13 Unit Price: Enter the price for each unit received.
  #14 Amount: Enter the amount. (Leave blank for Foreign Currency - Cash & Investments will complete after wire is finalized.)
  #15 Department ID #: Enter the Departmental ID Number.
  #16 Acct. #: Enter the expenditure account code that best describes the goods or services provided.
  TOTAL AMOUNT: All total amounts are calculated (Both places on the form).
4230 Internal Transfers Cash Management (4000)

.100 General

This section describes the use and preparation of the Agency Transaction Voucher (ATV). The ATV is designed to record accounting transactions occurring among several JMU departments. Examples of these transactions include charges for goods and services provided by Card Center, Special Events and Catering, Facilities Management, etc.
NOTE: JMU Copy Centers require departments to use their Duke Card, instead of an ATV, for payment of charges.

.200 Control Responsibilities

.210 Department/Office Providing Goods or Services

  • Use the Electronic ATV
  • Maintain departmental records to substantiate the entries on the ATV.
  • Prepare ATV in accordance with instructions listed in subsection .314 of this section.
  • Prepare ATV in the same month that the transaction occurs.
  • Respond to inquiries from the department that received the goods or services.
  • Must obtain responsible managers approval.
  • Submit completed ATV with supporting documentation to the Office of Financial Reporting or indicate by check box that documentation is in departmental files.
  • Review Summary Financial Report (refer to Section 3030, .210) or Monthly Detail Report. (refer to section 3030, .220) to determine that the amounts credited are correct.

.220 Department/Office Receiving Goods or Services

  • Reviews Summary Financial Report or Monthly Detail Reports to determine the amounts posted are correct.
  • Contacts the Department/Office that provided the goods and services regarding charges in question.

.230 Office of Financial Reporting

  • Reviews ATV for accuracy and completeness for data entry.

.240 Office of Cash & Investments

  • Answer questions regarding form preparation and other inquiries pertaining to ATV's.

.250 Office of Accounts Payable

  • Answer questions regarding duplicate payments, keying errors and checks to be issued in lieu of credit invoices.

.300 Forms Preparation and Submission

.310 Agency Transaction Voucher

.311 Required

This form is required to record all transactions among JMU departments related to sales, services, recovery of costs, and transfers of expenditures and revenues among organizations within the same bank account.

.312 Where to Obtain Blank Forms

An electronic form is available online.

.313 Number of Copies

Complete one ATV form and retain one copy in departmental files.

.314 Forms Preparation Instructions

Following are detailed instructions for preparation of the Agency Transaction Voucher.

Enter the following information only, Financial Reporting will complete the other areas.

  Speed Type Department: Enter the Department ID being charged or credited. Use a separate line for each department number being debited, and a separate line for each department number being credited. A listing of Department ID Numbers is available in Section 2010, .200 (Numerical sequence Chart) of this manual.
  Debit Account: Enter the Expenditure or Revenue Account Number being charged. Use a separate line for each debit transaction. A listing of Expenditure and Revenue Account Codes is available in the Section 2015 - Expenditure Account Codes and Definitions and Section 2020 - Revenue Account Codes and Definitions (respectively) of this manual.
  Amount: Enter the amount of each transaction; use a separate line for each Debit amount and a separate line for each Credit amount. (Debits must equal Credits)
  Credit Account: Enter the Expenditure, Recovery or Revenue Account Number being credited. Use a separate line for each credit transaction. (See subsection .400 of this same section for recovery/expenditure credit definitions and examples)
  Description: Enter a brief one-line description that applies to all transactions listed. Include Voucher Numbers or Journal Numbers for Expenditure Credits.

Recovery Department: Enter the department ID number on each line that has a debit amount being recovered. (USE THIS COLUMN ONLY WITH RECOVERY ACCOUNT CODES 119XXX; 129XXX; 139XXX, etc.)

  Number of Lines: The number of lines completed will automatically be totaled. (DO NOT DELETE NUMBERS entered on this line since it will also delete the formula.)
  Totals: The total of transactions listed on the lines above are automatically totaled on this line (Do Not Delete Numbers entered on this line since it will also delete the formula).
  Prepared By and Date: Enter the name of the person that prepares the ATV and the preparation date.
  Approved By and Date: Use the additional approval lines when the Office of Financial Reporting requires more than one approval signature.
  Comments: Enter any explanatory comments concerning the transactions entered.
Use the check box if documentation is in departmental files rather than being attached.
  NOTE: Debits must equal credits

 

.315 Samples of Correctly Prepared Forms

Correction of a keying error

Allocate costs among departments

Charge another department for a shared service

.400 Expenditure Credits and Recoveries

An expenditure credit is used to properly distribute expenses or make corrections.  This distribution or correction should generally be based on an expense previously recorded by voucher or ATV in the current fiscal year.

Examples of when an expenditure credit is used:

  • A vendor sends a check to Cash & Investments for a duplicate payment made on an invoice. Cash & Investments determines the expense account coding on the appropriate voucher and then prepares a deposit transmittal crediting the same expense account codes from the original voucher.  The voucher number will be noted on the form. A copy of the completed deposit transmittal form is sent to Accounts Payable who records this information on the associated vouchers in Peoplesoft. Accounts Payable makes a notation of this duplicate payment on the original vouchers which are filed in Accounts Payable.
  • A keying error made by Accounts Payable. Accounts Payable prepares an ATV to charge the expense to the proper department and/or account with the voucher number cited in the description.  The offset will be the expenditure credit to correct the error.  A notation is also recorded on the associated voucher which is filed in Accounts Payable.
  • A keying error made on an ATV.  If the department makes the error, they are responsible for submitting the correcting ATV.  If the keying error is made by Financial Reporting, they are responsible for submitting the correcting ATV. The department or Financial Reporting prepares an ATV to charge the expense to the proper department and/or account with the original ATV number cited in the description. The offset will be the expenditure credit to correct the error.
  • In lieu of the vendor issuing a credit invoice to the department the vendor sends a check to Cash & Investments. After determining the appropriate department and account to be credited, Cash & Investments prepares the deposit transmittal. A copy of this completed form is sent to Accounts Payable and is filed with the associated voucher in Accounts Payable.
  • A department supplies copy paper and the use of a copier for several departments. The department that purchased the paper and paid the lease on the copier would record the amounts on the ATV as an expenditure credit.
  • A department received a check from an employee for personal phone calls. A deposit transmittal form would be prepared and the monies would be recorded as an expenditure credit to the same expense account where the phone call was originally charged.

A recovery is used to record monies received or to record reimbursement from other departments for services rendered.

Examples of when a recovery is used:

  • Any department performs a service for another university department.  The department that performs the service would record the amount on the ATV as a recovery.
  • An E&G department performs a service for a non-university person/entity (Example: a department conducts a seminar during the summer for local middle school teachers. The participants pay a fee to cover the costs of the seminar).
  • Central service providers (Examples: Facilities Management on the E&G side, Telecommunications on the Auxiliary side) that provide university wide services.
  • The JMU Foundation reimburses university departments for specific costs incurred or provides support for university activities.

Recovery Codes that are most commonly used:

  • XX9900 - E&G recovering from E&G or Grant, Aux recovering from E&G, Aux or Grant
  • XX9600 - E&G recovering from Auxiliary only
  • XX9940 - Recovery from JMU Foundation only

When preparing an ATV with a recovery, the debit account and the recovery code must be from the same chart of accounts category.

Example:   If the debit account begins with 12XXXX then the recovery code must begin with 12XXXX. If the debit account begins with 13XXXX then the recovery code must begin with 13XXXX, etc.