Purchases can be made using Agency Account funds, which are funds collected for your department to be utilized throughout the year for miscellaneous items. An Agency Account utilizes fund 60000.
Any Agency funds that were not transferred to the Foundation will be held accountable to the same standards as State appropriated funds.
To utilize agency funds for the purchase of equipment, the agency funds must be transferred into the department's budgeted account. The purchase must then be made using a purchase order and charging the equipment to the departmental cost center. All bidding requirements must be met when purchasing equipment in this manner.
Purchases can be made using Foundation Account funds which are funds collected for your department to be utilized throughout the year for miscellaneous items. A Foundation Account utilizes fund Fxxxx.
Process for placing orders through Foundation Accounts:
- A payment request form must be completed, signed, and submitted to the UWG Foundation at the Alumni House along with copies of all invoices and/or receipts.
- The payment request form must be signed by an approver that is listed on the account verification form.
- A Vendor Profile form must be completed for funds to be disbursed from the Foundation Account. Once a Vendor profile has been submitted it is not necessary to submit another for that vendor unless the vendor's information has changed or been updated.
- It is important to note that it is the department's responsibility to keep the account's information accurate and in good standing. It may be necessary to verify available funds to purchases being made.
- The Account MAY NOT be overdrawn at any time.
- All forms are available by contacting the UWG Foundation at (678)839-4111.
- All forms for Foundation Accounts differ from Business & Finance departmental forms.
The approval signatures required by each department/division vary; however, all requests/forms must include Department Head or Dean approval or signature. Below are additional signature requirements:
- All equipment purchases over $5,000 require Vice President approval.
- All Grant Accounts (fund 20000 & FRG) require approval by the Office of Research and Sponsored Operations.
- All Tech Fee Accounts (fund 16000) require the Chief Technology Officer's approval.
Employees may use the Check Request Form for goods or services that require immediate payment when UWG does not have to sign a contract and it is neither necessary to encumber funds in advance nor competitively select a vendor. Completed, signed Check Requests and required documentation should be sent to Accounts Payable. Most payments that qualify for this procedure are included in the link below.
Approval to pay process for regular purchases:
Since the establishment of ePro, a receipt in the system is the only approval required for an invoice to be paid. Therefore, it is very important for a receipt to be entered in the system in a timely manner for all items physically received. If an invoice is entered in PeopleSoft before you have received the items ordered, you will receive an automatically generated email that references a purchase order number and requisition. This email will contain a link for you to follow to receive the items that were billed. If you have not physically received the items billed or know of any circumstances that will delay the receipt of the items, please contact Accounts Payable to let them know of the delay.
Approval to pay process for small value property and capital equipment:
Items profiled as an asset will not be paid until the items have been physically tagged and received by the Asset Management Supervisor.
The University often finds it necessary to employ consultants to provide additional services. Please remember the following when considering employing a consultant:
- An employee of the University of West Georgia cannot be paid as a consultant.
- A completed Consultant Form should be attached to the Check Request.
- The Consultant Service Agreement between Institutions must be completed to hire a consultant who is an employee of another BOR institution. This form requires signatures from the President of both institutions.
If a consultant charges in excess of $24,999.99 bid procedures must be followed unless the consultant's services are exempt. Exemptions are defined as professional services and a list of exemptions can be found at the Department of Administrative Services NIGP Exempt List.
The Bursar's Office maintains a petty cash fund for purchases under $100 for the convenient and efficient purchase of small items. To process a petty cash purchase the user should:
- Obtain a paid receipt for small purchases.
- Complete a Petty Cash Form.
- For food purchases, complete the Food Purchase Form and have it approved by Accounts Payable.
- Indicate account number to be charged.
- The department head and appropriate dean or vice president should also approve the form, if necessary.
- Present Petty Cash Form and paid receipt to the cashiers for approval.
Occasionally, employees and non employees find it necessary to purchase goods for the University using personal funds and then be reimbursed by the University. These procedures were developed to provide the process to reimburse these purchases. First, the appropriate Director, Department Head or Dean must authorize these purchases. Also, statewide contract and mandatory sources must be adhered to.
Procedures for Reimbursement:
- Make authorized cash purchase only when a purchase cannot be made effectively by p-card or purchase order and retain original receipt that indicates amount paid. Receipt must be marked "PAID" if handwritten by the vendor.
- If purchase is less than $100 and not related to travel, complete the Petty Cash Form and attach receipt. If the Department Approver is also the Purchaser, the form must be signed by the Department Approver's supervisor. Present signed petty cash form and receipt to the cashier in the Bursar's Office to collect reimbursement.
- If purchase is more than $100, employee's must be reimbursed through the PeopleSoft Financials module and the request must contain a justification for not making the purchase with a p-card or purchase order. If the explanation represents a willful disregard for following the required pre-approval process, or if similar requests are frequently submitted, the employee responsible for the procurement will be required to provide an explanation to the Director of Purchasing Services, through their Vice President, for not following the appropriate procurement process. Non-employee's must have an employee complete a special request in ePro and attach the receipt as a PDF. Submit the ePro special requisition and add any required additional approvers. Purchasing Services will process the purchase order after confirming appropriate documentation. Check will be processed and mailed upon approval.
- No reimbursement should be for more than $1,000.
- Sales tax may be reimbursed for items purchased on behalf of the University if the reimbursement request includes an explanation for why it was impractical to use the University's Sales Tax Certificate to avoid paying the tax. You should avoid purchasing personal items on the receipt if at all possible. If personal items are also on the receipt sales tax will be pro-rated.
- Freight will be reimbursed for items purchased on behalf of the University. If personal items are also on the receipt, freight will be pro-rated.
- Occasionally items purchased and shipped to the University only contain a packing slip with no purchase amount listed. These reimbursements must be accompanied by an original credit card statement indicating amount charged.
- Purchases paid by check (such as memberships and registrations) where no receipt is available may be reimbursed by presenting an original cancelled check from the bank.
Any questions concerning these procedures should be directed to the Office of the Controller at (678)839-6398.
Remember to Always Ask for a Receipt
Before making a determination of Sole Source, research must be conducted to determine if other products or service providers exist and can satisfy your requirements. If a Sole Source exists, the purchaser must complete the Sole Source Justification Questions and attach it to the ePro requisition. The Sole Source justification must include a letter from the Vendor justifying the Sole Source need. The following information must also be included:
- Scope of Work: Provide the information to establish the context of the sole source, such as the item or service's function. Provide where and how the item or service is to be used, operational environment, previous experience or history.
- Exclusive Capability: Describe the proposed supplier's unique capabilities and explain why this is the
only source available. Some examples in which Sole Source could be acceptable are:
- Only the proposed source can furnish the services because of its previous agency/Institute experience and having an alternative source duplicating these capabilities would result in excessive cost to agency/Institute. (Excessive cost must be quantified.)
- Only one (1) supplier can satisfy the technical requirements because of unique technical competence or expertise. (Technical requirements must be valid and verifiable.)
- The item does not satisfy the requirements for Sole Source, but the use of any other manufacturer's product would result in excessive cost to agency/Institute. (Excessive cost must be quantified.)
- Only one (1) source possesses patents or exclusive rights to manufacture or to furnish the item or service.
- Other extenuating circumstances or considerations include, as applicable, adverse impacts on agency/Institute of not using the proposed source, and other considerations not previously stated.
All Sole Source procurements $25,000.00 and over must be published by Purchasing Services to the Georgia Procurement Registry for a minimum of three business days. This process will provide notification of intent to procure as a Sole Source and offer other possible sources an opportunity to respond.