Administration

The links below will connect you with the most current versions of the Standard Operating Procedures (SOPs) developed by the College of Human Ecology. As with the Cornell University Policy Library—the policies of which these SOPs ultimately refer—these on-line documents may at times be revised. Any SOP that has undergone substantive revisions will be noted as “Revised” with the revision date next to its listing.

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Volume 1, Financial transaction processing:

1.1: Account Set-Up December 1, 2006
1.2: Account Distribution and Adjustment Form August 1, 2005
1.3: Procurement Card Policy August 1, 2005

1.4: Small Dollar Purchases August 1, 2005
1.5: APPS Purchasing August 15, 2005
1.6: Cash Receipts August 19, 2005

1.7: Journals August 19, 2005
1.8:Travel Advance and Reimbursement August 19, 2005
1.9: Accounts Payable Voucher System August 19, 2005

ACCOUNT DISTRIBUTION AND ADJUSTMENT FORM (ADAF)

Volume 1, Transaction Management
Chapter 2, Account Distribution and Adjustment Form (ADAF) August 1, 2005

Introduction

Occasionally adjustments are needed for labor charges made to accounts. This requires the completion of an Account Distribution and Adjustment Form (ADAF), which may be found through the following link: http://www.payroll.cornell.edu/ADAF.cfm. A department may electronically request an ADAF, or may send a hard copy of Report 189 to the Business Service Center (BSC). A BRIO Labor Distribution report is an acceptable substitute for Report 189.

For more information about account adjustments, refer to “Procedures” under Cornell University Policy 3.20 (Costs Transfers on Sponsored Programs): http://www.policy.cornell.edu/vol3_20.cfm.

Required information

• Employee Name.
• Effective Date (Part III) or Dollar Amount (Part IV).
• Account Distribution (must add to 100%).
• Reason for adjustment request.

Process and Follow-Up

• The BSC will process request, verifying the permissibility and sufficiency of funds.
• The BSC will verify that the ADAF was processed correctly.
• If an error occurs, BSC to send an email to: Report189@cornell.edu, and include the individual’s name, employee ID number, and an explanation of the problem.

Additional Information

• ADAFs must reach Payroll by 10:00 a.m. on the 20th of each month for changes to be reflected on that month’s 189 report.
• Effective February 15, 2003: The following adjustments are considered low priority and will be processed only when time permits.
  • Retro’s in which ONLY the DUO code is changed.
  • Retro’s that include dollar adjustments under $100.
  • Retro’s with adjustments 90 days or older.
  • Retro’s for bi-weekly employees who could have been adjusted in COLTS.

PROCUREMENT CARD POLICY

Volume 1, Transaction Management
Chapter 3, Procurement Card Policy August 1, 2005

Introduction

This policy is a combination of Cornell University Policy 3.12: Procurement Card and procedures that are currently being used successfully in departments and centers in the College of Human Ecology.

For information regarding CU Policy 3.12, Procurement Card link to:  http://www.policy.cornell.edu/vol3_12.cfm.

For information regarding CU Policy 3.14 (Business Expenses), link to:  http://www.policy.cornell.edu/vol3_14.cfm.

For Forms available at the University Procurement Card Website, link to:  http://www.purchasing.cornell.edu/PCard.cfm.

• Procurement card applications
• Prohibited Transactions
• Charge dispute forms
• Business meal details forms

Obtaining a Procurement Card

• Based on expected usage and required roles, Department Administrative Managers make a recommendation to the Business Service Center Manager on P-Card issuance. The Business Service Center Manager has final approval on P-Card issuance. Students may obtain a procurement card if employed on a funded project and it is one of the student’s responsibilities to make purchases related to the project. All cardholders must be employees.
• If declined, the Business Service Center Manager will send an e-mail to Department Administrative Managers documenting decision process.
• If approved, the Business Service Center Manager will notify Department Administrative Manager via e-mail.
• Once approved, the department will provide new faculty or staff with the web address for procurement card training. The department will copy the BSR on Procurement Card website e-mail.
• Upon completion of training, the faculty, staff or student will provide documentation to the BSR that training has been completed. A procurement card cannot be requested for an individual until training has been successfully completed.
• The BSR, as the department’s procurement card coordinator, will meet with the applicant to attain his/her signature and to give him/her the Procurement Card Policy Packet. After getting appropriate approvals on the application, the BSR will forward it to the University Procurement Card Administrator for final review and verification.
• The default account number for Procurement cards issued to faculty and students working on faculty projects will be the faculty member’s activity account or designated department account. Restricted accounts (fund 47x) CANNOT be used as default accounts.
• Cards issued to staff members will default to the account assigned by the department administrative manager. Restricted accounts (fund 47x) CANNOT be used as default accounts.

Making Purchases Using a Procurement Card

• A procurement card can be used only by the person to whom the card is issued.
• The cardholder can purchase goods or services from any merchant who accepts credit cards. Transactions should not exceed daily or monthly caps per University or College policy.
• The cardholder will inform the merchant that the purchase is exempt from New York State sales tax. Cornell’s tax exempt number is on the procurement card. If a merchant does not honor Cornell’s tax-exempt status, the cardholder will pay the tax and inform the BSR. If sales tax is charged, an attempt has to be made to get reimbursement for the sales tax from the merchant. The BSR will refer to the University Procurement Card Policy for follow up procedures.
• The cardholder will obtain a detailed receipt from the merchant within one week from purchase. If ordering over the telephone, the cardholder will ask that a receipt be mailed and/or faxed to the cardholder. A packing slip with the vendor name, item description(s) and pricing may serve as a receipt. If the receipt does not detail what was purchased, the cardholder must write a description of the goods or services purchased on the receipt.
• It is the cardholder’s responsibility to submit the receipt to the appropriate BSR. The cardholder will be responsible for writing the accurate account to be charged for the purchase on the receipt. If the account number used is in deficit or inappropriate the BSR will contact the Administrative Manager.
• When purchasing food or beverages from a local restaurant or caterer, the cardholder will complete a business meal details form and attach it to the receipt.
• It will be the responsibility of the cardholder to maintain a log of purchases to be used for reconciliation with the monthly procurement card statement. NOTE: For individuals responsible for proper spending on an account (normally a PI on a funded project or faculty activity account) it will be the responsibility of the individual to review his/her University accounting statements for accuracy of purchases charged to accounts.
• If the BSR or Administrative Manager assigns a different account number to the purchase other than that written on the receipt by the cardholder, an e-mail from the person making the change will be sent to the purchaser stating that the change has been made and why the change was made.
• Charges should be released in APPS as soon as proper documentation is received by the BSR.

Reconciliation of Purchases with Statements

• Cardholders will receive monthly procurement card statements from the bank. The statements will be reviewed for accuracy by the cardholder. We encourage the cardholder to sign and submit them to their BSR.
• If a cardholder questions a charge, it is his or her responsibility to resolve the situation. If appropriate, the cardholder will prepare a charge dispute form and submit to your BSR.

SMALL DOLLAR PURCHASES

Volume 1, Transaction Management
Chapter 4, Small Dollar Purchases August 1, 2005

Introduction

Small Dollar Purchases are those purchases made without the use of the Procurement Card or Purchase Order system. Reimbursement is being sought for expenses paid with personal funds, and a receipt is the proof of purchase.

Petty Cash

• Faculty/Staff/Student
  • Receives verbal approval to purchase from “account owner” (if not own funds).
  • Purchases goods/services with personal funds – gets receipt.
  • Obtains account owner’s signature on completed reimbursement request form.
  • Present receipt and completed request form to BSC for reimbursement.
• Business Service Center
  • Under $25.00: Person receives money immediately (if petty cash funds permit).
  • Over $25.00: Payment Request process initiated.

APPS PURCHASING

Volume 1, Transaction Management
Chapter 5, AAPS Purchasing Revised August 15, 2005

Introduction

Cornell's Automated Procurement and Payment System (APPS) is Cornell's online system for the processing of requisitions, purchase orders, and vendor invoices.

Requisitions

• Initiator requests purchase through Cornell WebForm http://www.purchasing.cornell.edu/requisition.cfm; includes sole source justification if necessary (may be via email in exceptional cases).
• WebForm may be forwarded to official “account owner” for approval (if required by department) or sent directly to BSR for processing. Training will be provided for those individuals that will be responsible for purchasing in each department.

Authorizations

• If approval from account owner is required the account owner will receive an automated email with a link to the WebForm to approve (or reject) which will then be forwarded to the Business Service Representative (BSR).
• The BSR reviews and edits the order for appropriate authorization, allowability, allocability, and coding.
  • If purchase involves an Independent Contractor (IC)  http://www.payments.cornell.edu/New_Vendors.cfm, the BSR sends the initiator of the order an IC questionnaire and checklist for completion; the initiator routes through the department Administrative Manager for IC recommendation.
  • Bid solicitations  (http://www.purchasing.cornell.edu/solicitation.cfm) are coordinated by the BSR with purchasing agents.
  • If the purchase requires a sole source justification (http://www.purchasing.cornell.edu/general.cfm) the BSR will work with the initiator to complete it.
• The APPS order is forwarded to the appropriate signature authority.
• An automated email is sent to the requestor .
• The order is authorized and forwarded to Purchasing for release to vendor.

Receipt of Goods

• Faculty/Staff/Student
  • Initiator verifies that the order is received.
  • Packing slip/receipt is signed, dated with account number and any comments added.
  • Packing slip/receipt is forwarded to BSC.
• Business Service Center
  • If purchase is not capital equipment (i.e., not greater than $5,000):
    • BSC releases payment in the Automated Procurement Payment System (APPS).
  • If purchase is capital equipment (i.e., greater than $5000) BSR will work with initiator to:
    • Record make, serial and model number and location.
    • Assign and record bar code number.
    • Default insurance coverage to “no” (can be changed later).
  • BSR sends copy of “receiver screen” to initiator with bar code tag for reference and to initiate insurance if required.

CASH RECEIPTS

Volume 1, Transaction Management
Chapter 6, Cash Receipts August 19, 2005

Introduction

This procedure applies to all monies received by the Business Service Center (BSC) with the exception of gift revenues processed by Alumni Affair and Development (Information Services).

Procedure

• Cash or checks are submitted to the BSC by the department or the individual recipient of the monies.
• The BSC issues a receipt to the department or individual.
• The BSC prepares and processes weekly deposits.
• The BSC reconciles deposits to transaction statements.

JOURNALS

Volume 1, Transaction Management
Chapter 7, Journals August 19, 2005

Introduction

A journal is the means of preparing a set of transactions for posting in the general ledger. Here you will find tutorials, a glossary of terms, a history of the software versions, and direct access to the Journal Entry Management System (JEMS). JEMS is an online system designed to improve the speed and efficiency of processing accounting journals for the university, developed by the financial systems group of the Division of Financial Affairs. Journals may be prepared by the department or the Business Service Center (BSC).  All JEMS are approved by the BSC.

Department Prepared

• The department will enter a journal into JEMS indicating BSC as approver, providing a business purpose that to an ouside auditor would answer the questions who, what, and why.  Please see Cost Transfer Policy for sponsored funds journal.
• The department will forward back up to their BSR to scan and attach documentation
• The BSC will approve the journal and retain the record.

BSC Prepared

• The department requests via email, a journal be prepared; or the BSC identifies a need for a journal and prepares it using JEMS.
• A Business Service Representative (BSR) will prepare the journal and submit it to an authorized approver.
• The journal will be retained in the BSC.

TRAVEL ADVANCE AND REIMBURSEMENT

Volume 1, Transaction Management
Chapter 8, Travel Advance and Reimbursement August 19, 2005

Introduction

The purpose of this document is to give the traveler and departmental staff a set of Standard Operating Procedures (SOPs) for handling work-related travel expenditures. This is not intended to replace the University Travel Policy (3.2), but rather, to accompany it to help the traveler understand the basic procedures to obtain a travel advance or be reimbursed for travel expenses. These procedures are not intended to be a troubleshooting guide for travel policy questions. The SOPs are intended to give the traveler a basic outline of who to talk to, when to talk to them, and what they will need.

Before you travel, please review University Travel Policy 3.2 which lists many important travel expense restrictions and several websites that contain per diem and other critical information. Failure to read and understand this policy may result in non-reimbursable expenditures and an unnecessary financial loss to the traveler. Travel forms are available on the following web page (http://www.payments.cornell.edu/Travel_Forms.cfm).

Prior to Travel

• Department Funded Trips
  • Check with your Department Representative (DR) who may be an Office Professional, Administrative Assistant, Account Representative or Administrative Manager, to be sure that approval has been granted for the use of department funds.
• Grant/Faculty Account Funded Trips
  • Traveler should check with their DR to be sure that he or she has approval to use the funds.
  • The DR may need to check with the Administrative Manager to gain approval for the proposed travel expense.

Travel Advance

• Traveler
  • Option 1: Use of Diners Club Card: Please note that when the traveler is using a Diner’s Club card for a cash advance there is an additional fee of $6.00 on their credit card statement in addition to the $1.50 that is on their receipt. Travelers with a Diner’s Club card can access their accounts on-line and print off a copy of the transaction report showing this additional fee. Using this option the traveler does not have to wait for a statement to come in the mail in order to be reimbursed for this fee.
  • Option 2: Work with your DR to fill out a Travel Advance Form (PDF), which will be used to obtain a travel advance.
• Department Representative 
  • DR will send the completed forms to the Business Service Center (BSC) via campus mail for processing.
  • It is important to remember that an Advance Account needs to be cleared within 30 days from the date of return from travel.
• Business Service Representative 
  • If the BSR has questions about the Travel Advance Request Form, he or she will work with the DR to get the issues resolved. The BSR will confirm approvals have been obtained, form is complete, and submit a payment request.
  • Once the request has been approved, the traveler will receive a check or direct deposit.
• Tickets Purchased From Cornell University Travel Office
  • The traveler should work with their DR to fill out an Air Travel Requisition form on the web.
    
  • The DR should forward the Air Travel Requisition to their Team Lead or Senior BSR via the web for transaction authority.
  • This form will then be submitted directly to the Travel Office and a ticket will be generated.

Post Travel

• All the pertinent receipts should be given to the DR for processing within 30 days after the trip.

Travel Voucher

• Department Responsibilities
  • The DR will submit a Travel Reimbursement Request that is used to generate the reimbursement.
    • For travelers with a net id please access the On-line Travel Reimbursement Request form
      
    • For travelers with out a net id please access the  Travel Reimbursement Form (XLS) - please note there are several tabs that may be used to assist in the completion of the main form.
  • The completed request must be approved by both the traveler and the account owner. If the Travel Reimbursement Request is a paper form signatures should be on the form. If the Travel Reimbursement Request is generated through the on-line form, approvals will be requested electronically by the BSR.
  • The Travel Reimbursement Request needs to have an account number noted on the cover sheet before sending it to the BSR for processing.
  • If there are questions regarding the reimbursement, please check with your BSR.
  • The Travel Reimbursement Request backup documentation (original receipts, etc.) should be sent to the BSR via campus mail. Please include documentary evidence of the business purpose of the trip (i.e. meeting agenda, copy of conference agenda).
  • The business purpose of the trip should answer the questions what, why, when, where in terms an external reviewer could understand.  Acronyms should be spelled out.
• BSC Responsibilities
  • BSR reviews and edits the requisition for allowability and allocability (any form changes will be communicated back to the DR).
  • Once the travel request has been reviewed and all signatures and approvals have been obtained the reimbursement request will be submitted to DFA.

ACCOUNTS PAYABLE VOUCHER PROCESSING

Volume 1, Transaction Management
Chapter 9, Accounts Payable Voucher Processing August 19, 2005

Introduction

Note: Purchasing Policy #205 provides guidance on Operating and Institutional purchasing authority as well as a complete list of commodities or services that should be processed for payment using the electronic Accounts Payable Voucher.

As of August 1, 2004, all departments are required to use the On Line Payment Request System to process Accounts Payable Vouchers at the following link http://www.payments.cornell.edu/Request_Payments.cfm. Paper exceptions are required for payments over $500,000, payments on State funds, payments issued in foreign currency, moving, house hunting, and electronic funds transfers (wires).

The payment request system enables authorized Cornell employees to initiate and approve payments and reimbursements to vendors and subcontractors. It is the responsibility of faculty, staff, and students to expend funds in a manner consistent with the mission of the university and the conditions specified by external sources.

Each request will be routed to Signature Authorities and Disbursement Review and Tax for review. Depending on the accounts, the payment request may be routed to Sponsored Funds Accounting for additional review.

Department Responsibilities

DR initiates payment request through the University Payment Request System. http://www.payments.cornell.edu/Request_Payments.cfm. The Business Purpose should answer the questions what, why, when, where in terms an external viewer could understand.  Acronyms should be spelled out.

Once all required information is entered on the Payment Request System, the DR should forward the request to the reviewer (BSR).

Print the Payment Request Cover Sheet and forward it with the original supporting documentation (original invoice) to the reviewer (BSR) via campus mail.

BSC Responsibilities

• BSR reviews and edits the requisition for allowability and allocability (any form changes will be communicated back to the DR).
• BSR scansand attaches supporting documentation.
• Upon successful review, The Payment Request System Form is forwarded to an authorized account signature authority. Once all signatures and approvals have been obtained the reimbursement request will be submitted to the Division of Fiancial Affairs.