Disbursement Department
Payment Processing Tips
1
Disbursements Dept
7-3661
WSU APPM is the Key!
2
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Always refer to your Administrative Policies
and Procedures Manual (APPM)
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http://www.wayne.edu/fisops/APPM99s.pdf
Disbursements Dept
7-3661
Helpful Reminders To Avoid Payment Delays
3
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Original Detailed Invoices are required for payment.
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Original Detailed Receipts are required for reimbursement.
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PO related invoices should be sent to the Disbursement’s Post Office Box, PO
Box 9056, Detroit, MI 48202.
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Change Order Requests (COR’s) are required for all PO related invoices that do
not have sufficient encumbrance dollars remaining on the PO.
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Receivers must be processed timely.
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Orders to outside vendors without the benefit of a PO cause payment delays and
the inappropriate use of the SPA.
Disbursements Dept
7-3661
Helpful Reminders To Avoid Payment Delays
4
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External events held for fundraising and other purposes require the establishment
of a PO(s) for payment of the site rental, food, etc. A copy of the program
announcement, list of attendees along with a detailed account of the business
purpose of the event will expedite payment.

Requests for payment for group functions must include a list of the attendees, their
title and affiliation with WSU and the business purpose/benefit for WSU. (APPM
1.3.1.A)

All University memberships, contributions or sponsorships will require Vice
President approval. Individual memberships to organizations require Vice
President or Dean approval. Club memberships require the President’s approval.
These specific approval requirements cannot be delegated.
Disbursements Dept
7-3661
Helpful Reminders To Avoid Payment Delays
5
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Honorariums require documentation of offer and acceptance - copy of
email or letter to the recipient required and the appropriate tax document
(W8/W9).
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SPA’s for awards require copy of award letters as documentation and the
appropriate tax document (W8/W9).
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SPA’s require complete descriptions of commodities and/or services.
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Not ordering items on the Pro-card over the limit then requesting payment
via SPA.
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Tips are limited to a 15% gratuity.
Disbursements Dept
(APPM 1.3.1.1)
7-3661
Helpful Reminders To Avoid Payment Delays
6
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Copy of approved and encumbered TAER required with all conference
registration requests on SPA’s.
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All travel must be appropriately approved prior to encumbering the
university with any expenses for travel. This includes conference
registrations, air fare, lodging arrangements, etc. The traveler /
department contact must complete an estimated TAER and obtain the
appropriate approvals as well as encumber the full expenses of the trip in
Banner prior to booking any arrangements.
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Obtain all required signatures on TAER forms, especially the traveler.
Disbursements Dept
7-3661
Purchase Order Invoicing Process
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A completed requisition is processed timely in Banner for
Purchasing.
A completed PO is approved by Purchasing and forwarded
to the vendor.
Vendor ships product or service is performed.
Upon receipt in Central Receiving or in department, a
receiver is entered into Banner for merchandise received /
service provided.
The vendor invoice is entered into Banner completing the
“3-way match”.
Upon system approval, a check is issued and mailed to
vendor.
Disbursements Dept
7-3661
Purchase Order Invoicing Do’s
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8
Forward all invoices (see pg 43 for invoice requirements)
pertaining to a Purchase Order to Disbursements
Advise vendors to mail their invoices directly to:
Accounts Payable
P.O. Box 9056
Detroit, MI 48202
Complete a receiver in Banner for item(s) / service received.
Process a COR in Banner for any changes to the PO.
– Increases need to be processed at time of order, not upon
request from Disbursements.
Provide the correct PO to a vendor when placing an order directly.
Disbursements Dept
7-3661
PO Invoicing Issues that
Delay Payments
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Incorrect or expired PO # given to vendor when an order is placed.
No PO # provided to vendor when an order is placed.
– Contact is made with department to resolve via memo (see next
page)
Receiver not entered by Central Receiving or Department.
– Packages arriving via Central Receiving but unopened need to be
received by the Department.
COR is not processed to reflect changes to the PO (added items,
increased cost).
Placing an order without a predetermined payment method (i.e.
Approved PO or P-Card).
– This is a violation of University Policy and subject to payment
refusal.
Disbursements Dept
7-3661
Request to Department for
Further Information
10
Disbursements Dept
7-3661
COR Request Letter
Sent From Disbursements
11
Disbursements Dept
7-3661
Potential COR & Receiver items
12
Disbursements Dept
7-3661
Help Us Help You When Traveling
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13
All University related travel must appear on a
Travel Authorization Expense Report (TAER).
Always refer to your APPM Expense
Guidelines (7.0) when completing a TAER. It
will provide you with a list of acceptable
University expenses, the documentation you
need to provide and signatures required.
Paperwork must be submitted within (15) days
after the completion of travel.
Disbursements Dept
7-3661
The Properly Completed TAER
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Indicate Payee status (Employee, Student, Guest)
Provide Banner ID# (and SSN if Moving Expenses or
Payment is to a guest/non-employee)
Complete Mailing Address
Indicate Department Contact Name & Number
Payee Signature (this is mandatory)
Index Number(s)
Account Code(s)
Authorized Signature (Dept Head, Chair, or Director)
Disbursements Dept
7-3661
Appropriately Completed TAER Example
15
Disbursements Dept
7-3661
Appropriate Promissory Notes
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16
Only allowed for non-exempt hourly employees,
students on WSU business and team travel.
Advance must be for a minimum of $100.
Advances are available for meals, lodging and rental
cars only.
Promissory notes for employees must be completed
and approved by the authorized budget unit.
Promissory notes for students must be completed and
approved by the sponsoring business office.
Disbursements Dept
7-3661
Appropriate Promissory Notes
17
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All promissory notes are to be submitted (once approved ) to
Disbursements with an approved and encumbered copy of the
trip TAER.
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Requests must be received by Disbursements (11) days prior
to the departure date.
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Advances must be repaid immediately upon completion of
official University travel by submitting the completed and final
TAER to Disbursements. Upon submission, advances in
excess of expenses should be resolved by attaching a check
for the excess amount or preferably a deposit slip showing the
excess has been deposited with Cashiers.
Disbursements Dept
7-3661
Appropriately Completed Promissory Note Example
18
Disbursements Dept
7-3661
Appropriate TAER with Advance Example
19
Disbursements Dept
7-3661
Guidelines for Unused
AAA Airline Tickets
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20
An unused ticket from AAA can only be applied towards the
purchase of a new ticket for the same traveler.
The department will need to contact AAA (1-800-854-5044) to set
up any new flight arrangements to utilize this credit.
The new ticket must be for Official University Travel with an
approved and encumbered TAER.
There will be a penalty charged by AAA for transferring the ticket.
The new ticket must be booked before the expiration date (usually
1 year from original travel date but some variation)
Disbursements Dept
7-3661
TAER Do’s
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All TAER’s must be encumbered upon approval of the
estimated expenses prior to travel.
Itemize all actual expenses daily (hotel folio, parking, meals,
etc)
Receipts must be attached for everything indicated in ‘RED’ on
the Travel Expense Report.
Complete the Total Actual Expense column
– each itemized line requires an amount in the total column for
processing.
When paying Conference fees via P-Card/SPA
– note how paid on line ‘L’ and attach copy of confirmation/SPA.
Disbursements Dept
7-3661
TAER Don’ts
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22
For Early Reimbursement items (Air, Hotel and
Registration), never include the original TAER.
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Attach the confirmation and credit card statement
with an approved copy of the TAER.
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For Registration Fees, you may use your Pro-Cards
or Submit on a SPA with a copy of the approved
TAER when paying the organization directly.
Disbursements Dept
7-3661
Section 7.1.S of APPM
Guidelines for Early Reimbursement
23
Disbursements Dept
7-3661
Section 1.4 of APPM
Guidelines for Internal Requisition
and Inter-Account Bill (IRB)
24
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IRB’s are used to order materials and/or provide services from
another internal University department.
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IRB’s are not used to transfer/reimburse funds to another internal
department.
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IRB’s greater than $1,000.00 will require approval by
Dean/Director unless the Dean/Director elects a designee.
Note: some departments require approval for all IRB’s.
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Standing IRB’s are to be submitted on an Inter-Account
Expenditure and Revenue Summary of Standing IRB transactions
ISxxxxx (Form 172).
Disbursements Dept
7-3661
Section 1.4 of APPM
Guidelines for Internal Requisition
and Inter-Account Bill (IRB)
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IRB’s used to obtain services listed below must initiate a new
standing IRB and forward to: Joyia Burgess, Office of Business
Services, 5057 Woodward Avenue Suite 1355, Detroit, MI 48202
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Addressing Services-(Technicom)
AVI Food Services(McGregor)
Officemax (Paper and Office Products)
Bookstore (Office Supplies)
Contracted Food Services ( LaPita Fresh, Jimmy Johns, Pizzeria Venti).
Duplicating Services (Kinko’s and Utley Bros.)
*You may use your Duplicating IRB to purchase Business Cards from Utley Brothers.
Postage (Includes UPS express mail services
Motor Pool Services or Enterprise Rentals
Parking - As allowed per APPM or as provided for via contracts
Typewriter Repair (maximum of $60.00 per typewriter)
*Please list the tag and/or serial numbers on the IRB for each typewriter.
.
25
Disbursements Dept
7-3661
Section 1.4 of APPM
Guidelines for Internal Requisition
and Inter-Account Bill (IRB)
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IRB’s must be originated in the customer department.
Indicate who is initiating the charges.
Box 1 - complete the initiating department information.
Box 2 - complete the department providing service/material & contact
person name & number.
Indicate the initiating department’s contact person (name & number).
Indicate the purpose of transaction.
Box 5 - complete the description of commodities or services.
IRB’s must be encumbered & contain an approved signature by the
Dean/Director or unit designee.
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NOTE: The approval must also provide the department imprint authorization card stamp
for Box 7 & 8.
List the Index, account Code(s) and amount(s) if more than one.
Disbursements Dept
7-3661
Appropriately Completed IRB Example
27
Disbursements Dept
7-3661
Section 1.4 of APPM
Guidelines for Internal Requisition
and Inter-Account Bill (IRB)
28
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Upon completion of the encumbrance & approved IRB, forward
the IRB to the department providing service/material.
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Servicing dept. to complete box 10 (indicate index number) then
forward to Disbursements for review .
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After reviewing the IRB for compliance with University Policy &
Procedure, Disbursements will forward to Office Services for
processing into Banner.
Disbursements Dept
7-3661
Section 1.3.1 of APPM
Expense Guidelines
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Always refer to your Administrative Policies
and Procedures Manual (APPM) Expense
Guidelines (1.3.1) when processing any
document to determine what is (or isn’t) a
University obligation and when additional
signatures are required to process your
request.
Disbursements Dept
7-3661
Required Information for a
Correctly Completed SPA
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Contact Person Name & Phone Number
Original Detailed Receipt or Invoice (see page 33)
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Less than page size receipts should be taped to full
sheets of paper (not clipped or stapled to SPA.
Valid Proof of Payment (reimbursement)
Dean/Director imprint & authorized signature(s).
Complete description of Commodities/Services
Valid Banner ID for Reimbursements.
If pick-up is requested, please select from attached
enclosure code list and note in ‘ENC’ column of SPA.
Disbursements Dept
7-3661
SPA Enclosure Code Listing
31
Disbursements Dept
7-3661
Required Information for a
Correctly Completed SPA (Cont’d)
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SSN & Supplemental Data Form required for certain payments
(Honorariums, Consulting, Services, Prizes & Awards)
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Honorariums require documentation of offer and acceptance –
copy of email or letter to the recipient required.
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For first time payees, a W-9 will also need to be completed.
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A payee can be checked in Banner (FTIIDEN) to determine if they are
already listed.
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SSN & Supplemental Data Form required for certain payments
(Honorariums, Consulting, Services, Prizes, & Awards)
This confirms the address, SSN ( or TIN) and organizational type of
the payee.
- Check FTMVEND to determine if a W9 is on file.
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32
Disbursements Dept
7-3661
Required Information for a
Correctly Completed SPA (Cont’d)
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Per IRS rules, International payees are subject to a 30%
withholding.
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Refer to the IRS website for further information
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W-9
W-8BEN
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W-8BEN Eligible (http://www.irs.gov/publications/p901/ar02.html)
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(http://www.irs.gov/pub/irs-pdf/fw9.pdf)
(http://www.irs.gov/pub/irs-pdf/fw8ben.pdf)
The above and additional ‘Helpful Links’ are available on the
Disbursements web site.
Disbursements Dept
7-3661
IRS W-9 Form
Used for Validation of Payee Information
34
Disbursements Dept
7-3661
IRS W-8BEN Form
NRA equivalent of W-9
35
Disbursements Dept
7-3661
Completed SPA Example
36
Disbursements Dept
7-3661
SPA Do’s
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Non Travel Entertainment Business Expenses
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Provide names and affiliation of all participants
Cannot be all WSU employees and/or students
 List all attendees with affiliations
Honorarium/Consultant/Professional Service
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Cannot be an Employee
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Employees must be paid through Payroll.
Less than 5 days of service
Less than 3 occurrences a rolling year
Routine, recurring or longer commitments should be processed
through Purchasing as a Personal Service Contract.
Disbursements Dept
7-3661
SPA Do’s (Continued)
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Prizes and Awards
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Cannot be Employees (Employees must be paid through
Payroll)
Must include Supplemental Data Form & W9/W8 if not on file
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Subscriptions
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Individual/Institutional Membership Dues
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Requires Signature of Dean or VP
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38
Approval requirement cannot be delegated.
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Withdrawal from Agency Account (99….)
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Certain non-recurring supplies under $200
Disbursements Dept
7-3661
SPA Don’ts
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Services/Supplies over $200 (Non-Honoraria)
Recurring purchases/services
Printing Services
All advertisements
Those noted in the APPM 1.3.1 Section B Expense
Guidelines
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Floral tributes, plants, traffic/towing tickets, tuxedo rentals are
all examples of charges the APPM states Disbursements can
not approve for payment/reimbursement as they are
considered personal expenditures.
Disbursements Dept
7-3661
SPA Guidelines per APPM
40
Disbursements Dept
7-3661
Efficient Processing of SPA’s
SPA’s correctly completed with the required
documentation should be processed (on a
check) within 10 days of receipt in
Disbursements. During peak times of the
year (Fiscal & Calendar Year End) this may
extend beyond 10 business days. The
Accounts Payable website is updated every
Tuesday morning to reflect the current days
backlog.
41
Disbursements Dept
7-3661
Incomplete SPA Delays
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42
Incomplete SPA’s require a follow up call to the contact
person to obtain missing information delaying
processing.
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If no response is received after (2) attempts, we will return the
SPA with a cover sheet indicating the reason it was returned.
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Returned documents will be treated with priority when they are
returned to Disbursements, providing it is returned with the
coversheet attached and the issue indicated on the form has
been resolved.
Disbursements Dept
7-3661
Required Fields on an Invoice
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43
Invoice Number
Invoice Date
Due Date
Service/Product Description
Amount
Remit Address (with contact number)
Shipping Address
Billing Address
PO Number (for PO Invoices)
WSU or the full name must be on the invoice as the Bill to
Disbursements Dept
7-3661
Looking Up an SPA Encumbrance
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44
Key FGIENCD
Enter SPA Number
Select Next Block
Provides
 Encumbrance Yr
 Encumbrance
Status
 FOAPAL
 Transaction
Activity
 Balance
Disbursements Dept
7-3661
Utilizing Vendor Payments History Information
Searching by Vendor ID
45
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Select Direct Access
- Key in FAIVNDH
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In the Vendor field enter
Vendor ID
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The Selection field will
default to “ALL”
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The Fiscal Year will
default to current year, if
uncertain, leave blank
Disbursements Dept
7-3661
Utilizing Vendor Payments History Information
Seeking a particular invoice/payment amount
46
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Press F7 to clear all
fields and enter your
criteria (e.g. the vendor
invoice #, amount, doc #)
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Press F8 to initiate the
search on the criteria
provided
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If the information keyed
matches an invoice in
the system it will appear
Disbursements Dept
7-3661
Utilizing Vendor Payments History Information
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See options for additional
transaction information
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For additional check
information
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At the top of the column
is a box with a symbol
that looks like a sheet of
paper. Which provides
more details (e.g. the
amount of the check,
other payment issue on
that check etc.)
Disbursements Dept
7-3661
Multiple Payments on an SPA
48
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A multiple payment
attached to an SPA cannot
be keyed against an
encumbrance. It must be
keyed as a Direct Pay.
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To look up these payments.
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Obtain vendor number from
FTIIDEN and follow the
Pg 44 procedures
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Use SPA encumbrance
Index number and Account
code via FGITRND
Disbursements Dept
7-3661
Multiple Payment on a SPA
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Enter the Index # and Account code
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Next block, then press F8.
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To do a search of the amount of the
SPA. Press F7 to clear the fields,
then enter SPA amount in amount
field & press F8
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The data will appear, under the type
column and the document column
look for “INNI” or Doc # I0XXXXXX.
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Take the document number and
enter it in on FOIDOCH to research
for additional information.
Disbursements Dept
7-3661
Using COGNOS Report’s
to Manage Vendor Relationships
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COGNOS Report’s provide queried information
based on selected criteria:
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Find Open Invoices (those awaiting receivers)
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Find Open Receivers (those awaiting an invoice)
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Find Paid Invoices
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Query on Fund, Organization, Account and/or
Vendor
Disbursements Dept
7-3661
Reports Available in Cognos
51
Disbursements Dept
7-3661
Partial Cognos Report in PDF Format
(Unpaid Invoices by Fund)
52
Disbursements Dept
7-3661
Cognos Report in Excel Format
(Open Receivers by Fund)
53
Disbursements Dept
7-3661
Helpful Reminders To Avoid Payment Delays
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Original Invoices are required for payment.
PO related invoices should be sent to the Disbursement’s Post Office Box, PO Box 9056, Detroit, MI 48202.
Change Order Requests (COR’s) are required for all PO related invoices that do not have sufficient encumbrance dollars remaining on the PO.
Receivers must be processed timely.
Orders to outside vendors without the benefit of a PO cause payment delays and the inappropriate use of the SPA.
External events held for fundraising and other purposes require the establishment of a PO(s) for payment of the site rental, food, etc. A copy of the
program announcement, list of attendees along with a detailed account of the business purpose of the event will expedite payment.
Requests for payment for group functions must include a list of the attendees, their title and affiliation with WSU and the business purpose/benefit
for WSU. (APPM 1.3.1.A)
All University memberships, contributions or sponsorships will require Vice President approval. Individual memberships to organizations require
Vice President or Dean approval. Club memberships require the President’s approval. These specific approval requirements cannot be delegated.
Honorariums require documentation of offer and acceptance - copy of email or letter to the recipient required and the appropriate tax document
(W8/W9).
SPA’s for awards require copy of award letters as documentation.
SPA’s require complete descriptions of commodities and/or services.
Not ordering items on the Pro-card over the limit then requesting payment via SPA.
Tips are limited to a 15% gratuity. (APPM 1.3.1.1)
Copy of approved and encumbered TAER required with all conference registration requests on SPA’s.
All travel must be appropriately approved prior to encumbering the university with any expenses for travel. This includes conference registrations,
air fare, lodging arrangements, etc. The traveler / department contact must complete an estimated TAER and obtain the appropriate approvals as
well as encumber the full expenses of the trip in Banner prior to booking any arrangements.
Obtain all required signatures on TAER forms, especially the traveler.
Mileage reimbursement should be submitted by the 15 th of the following month.
Utilize WSU’s authorized travel agency’s – AAA
1800-854-5044 or 7-2076 internally
Boersma
54
1888-435-7188
Disbursements Dept
7-3661
Helpful Reminders To Avoid TAER Payment Delays
55
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Where receipts are required, they must be originals.
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Copy of approved and encumbered TAER required with all
conference registration requests on SPA’s.

All travel must be appropriately approved prior to encumbering the
university with any expenses for travel. This includes conference
registrations, air fare, lodging arrangements, etc. The traveler /
department contact must complete an estimated TAER and obtain
the appropriate approvals as well as encumber the full expenses of
the trip in Banner prior to booking any arrangements.

Obtain all required signatures on TAER forms, especially the traveler.

Mileage reimbursement should be submitted by the 15th of the
following month.
Disbursements Dept
7-3661