Aerial view of the JMU quad

.100 General


The Vendor Table is an integral part of the PeopleSoft Finance System.

The data stored here includes a vendor's legal name, address, payment settings, Employer Identification Number (EIN) or Social Security Number (SSN), and tax information for 1099-MISC reporting purposes. Additional identification numbers are also stored here such as Cardinal Vendor ID (for outside party vendors being paid for goods/services), HR ID (for employee vendors), and SA Number (for student vendors).

The table is continuously maintained with updated data from vendors and campus departments to provide consistent and accurate data needed to facilitate vendor payments and 1099-MISC reporting.

.200 Definitions


Cardinal System
The Commonwealth's Financial System
Commonwealth Vendor Group (CVG)
The Commonwealth’s group of employees that enter and maintain vendor data in the Cardinal System.
Doing Business As Name (DBA) A vendor's operating name which may be on invoices, etc. but is not the registered legal name with the IRS.
Employee Vendor
An individual the University is paying who is currently employed with the University.
Employer Identification Number (EIN)
An organization/entity’s Tax Identification Number (9 digits).
eVA System The Commonwealth’s Procurement System.
One-Time Persistence Vendor A vendor who is setup to receive only a single payment from the University where their vendor record automatically inactivates upon completion of that payment.
Outside Party Vendor
An individual or organization the University is paying that has no employment or student affiliation with the University.
PeopleSoft Finance System
The University’s Financial System.
Regular Persistence Vendor
A vendor who is setup to receive multiple payments over time from the University.
Social Security Number (SSN)
An individual’s Tax Identification Number (9 digits).
Student Vendor
An individual the University is paying who is currently enrolled as a student.

.300 Vendor Record Classifications and Required Documents

.310 Outside Parties

An outside party vendor is one that is not affiliated with the University as an employee or student.  Outside party vendors can be organizations or individuals, and need to provide the University with an Employer Identification Number (EIN) or Social Security Number (SSN), via the completion of a physically signed Commonwealth of Virginia W9 (COVA W9) (when applicable), to begin the vendor setup process.


.311 Regular Persistence Vendors

Regular persistence vendors are eligible to be paid by the University more than one time, as needed.  These vendors require the completion of a COVA W9 and must be enrolled in the Commonwealth’s Financial System (Cardinal) prior to payment.

.312 One-Time Persistence Vendors

One-time persistence vendors can be set up to facilitate travel reimbursement payments through Chrome River to outside party individuals who are not also receiving a payment for goods and services.  These vendor setups do not require the completion of a COVA W9 or enrollment in Cardinal; however a valid EIN or SSN is still needed on the payment documentation.  One-time vendors are always paid via check and are inactivated automatically after one payment is issued.

.320 Employees 

All University employees are setup as vendors to facilitate the payment of travel reimbursements.  Employee vendor records are automatically created and continuously updated with information obtained from the Human Resources Management System (HRMS).

Payment of employee reimbursements do not require the completion of a COVA W9 and are not enrolled in Cardinal, these vendors are granted an exception from providing a Commonwealth of Virginia W9, and do not need to be enrolled in the Commonwealth’s Financial System (Cardinal).

Generally, payments to employees for goods or services provided are paid through via the payroll process.  However, if it is determined that an employee should be paid via accounts payable, a COVA W9 and enrollment in Cardinal is required.

.330 Students

A student vendor is one that is enrolled as an active student at the University.  Student vendor records are not automatically created and updated with information obtained from the Student Administration System (SA).

Payment of student reimbursements do not require the completion of a COVA W9 and are not enrolled in Cardinal, these vendors are granted an exception from providing a Commonwealth of Virginia W9, and do not need to be enrolled in the Commonwealth’s Financial System (Cardinal).

Payments to students for goods or services provided require a COVA W9 and enrollment in Cardinal.


.400 Cardinal Enrollments

The Appropriation Act requires the State Comptroller to establish and maintain a centralized standard vendor database to be shared by all state agencies.  The Commonwealth Vendor Group (CVG) is responsible for the maintenance and approval of vendor data in the centralized vendor table. 

The Commonwealth of Virginia created a standardized vendor/payee database in which any person or entity who may receive a payment from a Virginia state agency must provide standard information to a single unit – the Commonwealth Vendor Group (CVG).  This is a key element of a state government-wide effort to improve transparency in payment information collection and reporting, to monitor the use of the Commonwealth’s resources and to minimize the risk of improper payments to vendors.  Failure to provide a completed Commonwealth of Virginia Substitute W-9 form, if required, could delay or prohibit our ability to make payment. 

The CVG requires a vendor to be set up and active in the Cardinal System before a payment is processed to that vendor.  This enrollment in Cardinal is achieved in one of two ways:

.410 eVA State Enrollment

For goods, services, confirming orders, etc. that need to be processed through the Commonwealth’s Procurement System (eVA), those vendors will need to be enrolled in in eVA with a valid Commonwealth of Virginia W9 uploaded.  After review and approval by the eVA group, those enrollments feed into the Commonwealth’s Finance System (Cardinal) and they are assigned a Cardinal Vendor ID number.  Once the Cardinal Vendor ID number is assigned, JMU as a state agency has the authority to pay that vendor.  When vendors have not enrolled at the point of purchasing and need to obtain a Cardinal Vendor ID through the eVA enrollment process, JMU Procurement and Accounting Technology staff have the ability to enroll the vendor on their behalf as a “state enrolled vendor”.

Commonwealth of Virgina W-9’s for vendors that are ad-hoc’d into eVA or vendors that are paid on Small Purchase Charge Card should be sent to the JMU Procurement Office for eVA state enrolled vendor registration.  If a payment will be made by the Accounts Payable Office, the Commonwealth of Virginia W-9 should be sent to the Accounts Payable Office along with the required paperwork for processing the payment.

Not all vendors that are registered in eVA are in the PeopleSoft Finance Vendor Table.  Only vendors whose payments are generated through the Accounts Payable Office need to be added to PeopleSoft to facilitate the payment.

.420 CVG Direct Enrollment

Vendors that are not being paid for goods and services (or being paid for something that falls under an eVA exclusion) can be directly enrolled and maintained in the Cardinal system by the Commonwealth Vendor Group (CVG).  Accounting Technology can submit a Vendor Maintenance Request form along with a Commonwealth of Virginia W9 in the CVG’s Secure Forms System to obtain a Cardinal vendor ID number for the vendor, or to make any necessary edits to the Cardinal vendor record.  Once the Cardinal vendor ID number is assigned and approved, JMU as a state agency has the authority to pay that vendor.

.500 Vendor Setup and Maintenance

.510 TIN Matching Process

Before setting up a vendor record for initial payment, the vendor’s EIN or SSN and name is run through the IRS TIN Matching System to validate the combination of name and Tax ID provided. 

IRS TIN Matching System non-matches are sent back to the Accounts Payable Office, or communicated directly with the department for a resolution.  The IRS TIN Matching System doesn’t specify what the correct match is, it only indicates a non-match between the name and Tax ID.  In most cases, student vendor non-matches are resolved by the student contacting the Registrar’s Office. 

The University only issues payments to the name that is registered with the IRS.  Alternate payee names and doing-business-as (DBA) names are added as secondary address information and will show on the second line of a check payment.

.520 Vendor Record Updates

Many vendors may already exist in the PeopleSoft Finance System with a valid Cardinal Vendor ID associated with their record, but need a simple update such as an address change processed before payment can be made to them.  Accounts Payable staff will review payment paperwork and work with Accounting Technology staff to update the vendor records as needed for these types of changes.

Changes in name, tax ID number, or tax status, require the completion of a new COVA W9.  Remitting address changes identified during invoice review is sufficient and does not require a new COVA W9.

.530 Vendor Record Retention and Inactivation Processes

The Accounting Technology office goes through periodic processes to inactivate vendor records that we have not paid in a while or that no longer have that affiliation with the University (students and employees).

These processes help to ensure that we have accurate vendor classification and have the most current vendor information to aid in annual tax reporting.

.531 Outside Parties

Outside Party vendor records are inactivated annually based on review of recent payment data.  Generally, vendors that have not been paid within the last 24 months are inactivated.

If the University has a need to pay that vendor again in the future, a Commonwealth of Virginia W9 is typically required to reactivate the record.  Accounting Technology staff works through Accounts Payable staff to determine that requirement when payment paperwork comes in for an inactive vendor record as different situations may dictate the need for a new W9 or not.

.532 Employees

Employee vendor records are maintained continuously by the Accounting Technology office through review of the HR Exit Clearance report.

.533 Students

Student vendor records are maintained daily by reviewing SA system data.  Any student who is not in an active status with the Registrar’s Office will have their vendor record manually inactivated.  If they are subsequently enrolled again at the University, there is no automated process to reactivate the vendor record.  If the student needs to be paid again, the reactivation will happen manually when the payment paperwork arrives in the Accounts Payable office. 

.534 Cardinal Vendor Inactivations

Accounting Technology staff reviews the Cardinal vendor data daily.  In the event that a vendor is inactivated in Cardinal, JMU no longer has the authority to pay them as a state agency and will need to inactivate their PeopleSoft Finance record until the vendor is reactivated in Cardinal.

.600 IRS Information Returns (1099) Reporting

The Federal government requires payers of various types of payments to report those payments to the Internal Revenue Service (IRS) according to the tax year in which they were paid.  The IRS tax year is based on the calendar year, not the fiscal year.  IRS Information Returns (1099 series) are used to report payments made to individuals, sole proprietors, partnerships, trusts, estates, foreign citizens, foreign companies, disregarded entities, limited liability companies, and medical and legal corporations. 

Payments that meet the prescribed reporting requirements and dollar thresholds established by the IRS are reported for the calendar year in which the services are paid.  Reportable expenditures are $600 or more for services, honorariums, stipends, prizes or awards, rent, attorney’s legal services or medical services, and $10 or more for royalties.  Payments made on JMU small purchase charge cards are not reportable.  Also, goods are not reportable for regular payments made through the Accounts Payable office. 

The 1099-MISC are processed, mailed out to vendors and submitted to the IRS electronically by the yearly deadline established by the IRS.  All submissions are validated by the IRS.  JMU is notified by mail of incorrect tax ID numbers and names that were submitted, and given the opportunity to resolve the issue before being subject to penalty. 

.700 Control Responsibilities

.710 Employee

.720 Vendor


.730 Procurement


.740 Departments


.750 Accounts Payable

.760 Accounting Technology



.800 Processing Procedures

.810 Employee


.820 Vendor


.830 Procurement


.840 Departments


.850 Accounts Payable




.860 Accounting Technology


.900 Forms Preparation and Submission

.910 COVA W-9 Form


.911 Required

A COVA W-9 is required when the University is paying a vendor for goods or services. The CVG requires the COVA W-9 version over the IRS version.

.912 Where to Obtain Blank Forms

A blank copy can be found within the FPM 1020 – Forms Index.

.913 Number of Copies

Only one copy is required.  No copies should be kept in the departmental files.

.914 Where to Send Completed Forms

Completed COVA W-9s should be sent to the Accounts Payable office along with the required paperwork necessary to make payment.

.915 Forms Preparation Instructions

  • Vendor needs to fully complete all portions of the form and sign legibly.
  • Only handwritten signatures are accepted. Digital/typed signatures are not.
  • The COVA W-9 cannot be filled out in pencil and must be completed and signed in blue or black ink.
SSN/EIN: Only one box should be checked and the 9 digit number filled in.
DUNS Number:
Legal Name:
Business Name:
Entity Type:
Entity Classification:
Exempt Payee Code:
Exemption from FACTA Reporting:
Legal Address:
Remittance Address:
Contact Information:
Printed Name:
Authorized U.S. Signature:



.920 W-8BEN/W-8BEN-E


.921 Required


.922 Where to Obtain Blank Forms


.923 Number of Copies


.924 Where to Send Completed Forms


.925 Forms Preparation Instructions



.930 Chrome River Non-Employee Vendor Enrollment Form


.931 Required


.932 Where to Obtain Blank Forms


.933 Number of Copies


.934 Where to Send Completed Forms


.935 Forms Preparation Instructions



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