Accounting | Payment Authorization - Aggie Hub | North Carolina A&T State University

Purchase Orders Vendor Invoice

The vendor's invoice must align with the corresponding purchase order on a line-item basis, matching the item description, quantity, unit price, and terms of sale. Vendor invoices related to purchase orders will not be processed for payment unless an authorized receipt has been recorded in Aggie Mart by the departmental end user.

Check Requests

For orders not requiring a purchase order (refer to the Purchasing section for details), a check request for payment may be used. A check requisition with supporting documentation and invoice, must be submitted in Aggie Mart by the requisitioner. The check requisition is generally used for some payments where a purchase order is not required.

Payments to Individuals

Purchase orders or check requests for payments to individuals, including employees, non-employees, or students, must be supported by all relevant documentation and will be mailed to the street address provided on the W-9 form or invoice. For payments related to contractual services, a completed Contractual Services Agreement must also be included.

Out-Of-Pocket Expenses

Out-of-pocket expenses can be reimbursed with proper authorization. If the expense is travel related, University Travel procedures must be followed.

Where reimbursement for out-of-pocket business expenses are to be paid to an individual, who happens to be the disbursing authority for the account to which the expenses will be charged, a counter signature should be obtained from either of the following: (1) person of higher authority or (2) the Purchasing Director, Contract & Grant accountant, Budget Director, or other person designated to review and approve expense transactions for the department, school, college or division. Petty Cash Reimbursement Policy >

Prepaid Orders and Advance Payments

An advance payment is sometimes required by vendors. An approved purchase requisition accurately reflecting all related charges including shipping and handling should be sent to the Office of Procurement Services. After review, Procurement will forward the request to the Accounting Office for processing. A check will be issued and sent with the order to the specified vendor. Upon request, the check may be returned to the department for special handling. Special instructions related to date needed and mailing should be included on the purchase request. Prepaid Orders and Advance Payments >

Contractual Services

Contractual Services payments are made to consultants and others from an approved purchase request or purchase order accompanied by a completed and attached Contractual Services Agreement. If these payments are for services rendered, a form 1099-NEC will be sent to the Internal Revenue Service for payments totaling $600.00 or more during a calendar year. If the payments are for expense reimbursements, original receipts must be attached and the expenditure coded to the appropriate "non-taxable" account code. Non-taxable reimbursements do not generate 1099s Forms. Out-of-state vendors who perform services for the university may be subject to 4% withholding.

Payment Authorization