Accounts Payable

Index

Policy Statements

1. Payment Forms
   • Vendor Invoice
   • Direct Payment Forms

2. Distribution of Checks
   • Distribution
   • Special Instructions

3. Vendor Invoices and Correspondence
   • Vendor Invoices
   • Send to Accounts Payable
   • Vendor Inquiries and Department Help
   • Send to Accounts Payable

4. Cash Discounts
   • Invoices
   • Prompt Payment

5. Advance Payments
   • State Law
   • Exceptions
     
6. Check Writing
   
   
7. Tax Withholdings
   • NC Income Tax - Nonresident Personal Services
   • Contractors Exempt from 4% Withholding
   • Non-Residents of the United States
     
     
8. 1099 Reporting
   • Rents
   • Royalties
   • Other Income
   • Medical and Healthcare Payments
   • Non-Employee Compensation
   • Gross Proceeds Paid to an Attorney

Procedure Statements

1. Reviewing Encumbrances
   • Procedure Description
   • Procedure Steps

2. Monthly Payments for Leases, Rentals, and Service
   • Monthly Fixed Payments

3. Policies Governing Travel and Expense Allowances
4. Travel Approval and Reimbursement
   • Employee Responsibility
   • Travel Authorization
   • Blanket Travel Authorization
   • Requests for Excess Allowance
   • Airline Ticket Authorization
   • Travel Advances
   • Travel Reimbursement
5. Transportation
   • State Vehicles
   • Private Cars
   • Commercial Airlines
   • Charter Aircraft
   • Employee Owned Aircraft
   • Taxis and Limousines
   • Rental Cars
   • Parking and Tolls
6. Subsistence
   • Overnight Travel
   • Daily Travel Authorization
7. Registration Fees
8. Other Reimbursable Expenses
   • Telephone Calls
   • Baggage Handling Tips
   • Passports
9. Reimbursable Travel for Non-state Employees
   • Non-state Employees
   • Prospective Professional Employees
   • Students
   • Attendants
10. Conferences
    • External Conferences
    • Internal Conferences
    • Management Retreats
    • Informal Meetings with Guests of Department Heads

Appendix Statements

1. Airline Ticket Purchase Authorization
2. Direct Payment Request
3. Travel Authorization/Reimbursement for Travel