ADMINISTRATIVE PROCEDURE MANUAL
SECTION TITLE
NUMBER
PAGE
INVOICE PROCESSING
05-1102
1 OF 2
BASED ON BOARD OF TRUSTEES’ RULE AND TITLE
DATE REVISED
6Hx7-5.1 Purchasing
February 17, 2015
Purpose
The purpose of this procedure is to set forth guidelines and responsibility for vendor invoice processing.
Procedure
A. The supplier who provides materials or services in a satisfactory manner, expects, and is entitled to
prompt payment in less than forty (40) days per Florida Statute. Prompt payment of invoices is one
action that must be required of all College employees involved with any aspect of invoice processing
for College compliance.
B. Invoice Processing Responsibility: Each regular purchase order issued will identify the Accounts
Payable (A/P) office or business office to which all vendor invoices are to be directed. Invoices for
purchases under blanket purchase orders will be directed to the appropriate campus business office or
A/P office. Invoices for purchases where the materials being purchased are to be used by College
administration will be directed to the Accounts Payable office. The designated office as determined
above will be responsible for the following functions:
1. Maintain an on-line file of active open purchase orders.
2. Input invoices on-line upon receipt.
3. Conduct follow-up on all overdue invoices when materials/services have reportedly been received
for 14 days or more and receiving has not been entered on-line.
4. Conduct follow-up to obtain copies of invoices on items received.
5. Verify purchase orders that have service line items with College contact personnel designated on
the purchase order that services have been satisfactorily rendered by the vendor.
6. Verify invoices against purchase orders. Notify the purchasing office of any discrepancies in
description of items, quantity, price, greater than 10 percent or $50, freight added on Freight On
Board (FOB) College purchases, etc. for resolution/potential issuance of a change order.
7. Consolidate all related documents (invoice, check voucher, etc.) for payment processing.
8. Refer misdirected invoices which cannot be identified with open purchase orders after an
appropriate amount of research, including contact with the vendor, to the appropriate Director of
Administrative Services and the Purchasing Department for appropriate action. This identification
should be completed within ten (10) working days after initial receipt of the invoice within the
College. The period of time used in calculation of prompt payment discounts will start at the time
the correct invoice is received or materials are physically received, whichever is later.
ADMINISTRATIVE PROCEDURE MANUAL
SECTION TITLE
NUMBER
PAGE
INVOICE PROCESSING
05-1102
2 OF 2
BASED ON BOARD OF TRUSTEES’ RULE AND TITLE
DATE REVISED
6Hx7-5.1 Purchasing
February 17, 2015
9. The Controller is responsible for monitoring the timeliness and correctness of all College invoice
processing. The Controller will apprise the Director of Administrative Services, Chief Business
Affairs Officer and/or the Executive Director, Purchasing and Auxiliary Services of any
unsatisfactory processing that appears to depart from a fair and good business-like relationship
with a vendor.
10. The Controller and/or Director of Administrative Services will audit invoice documentation and
ensure entry for payment on a periodic cycle, no longer than weekly, as a matter of normal routine.
If necessary, to meet a prompt payment discount date, an invoice shall be entered for payment on a
date other than the periodic cycle.
C. Other Personal Services (OPS)/Independent Contractor Agreements
1. OPS contracts made out to a person shall be processed through the Project Budgeting and
Accounting Office. These OPS contracts shall have the required approval of the budget
administrator, supervising administrator, Campus President/Vice President and Chief Financial
Officer. Purchases >$10,000 also require the Vice President of Business Services approval and
will be paid by an on-line payment request or purchase order by use of a service line item if
multiple payments are required. For further guidelines on the issuance of OPS contracts please
refer to APM 03-0504.
2. OPS contracts to a company or entity shall utilize an on-line requisition and a purchase order to
process payment. Fiscal year cumulative value of OPS contracts to a person or company greater
than the amount as specified in Florida Statute 287.017 for purchase category five (currently
$325,000) shall be submitted as an agenda item for confirmation of administrative action at the
next scheduled District Board of Trustees meeting. OPS contracts that initially are greater than
category five will require pre-approval by the District Board of Trustees.
3. Invoice discrepancies or questions regarding payment will be referred to the Director of
Administrative Services and/or the Executive Director, Purchasing and Auxiliary Services/Chief
Business Affairs Officer or cognizant purchasing agent for resolution when resolution cannot be
accomplished by the business office.
REFERENCES: F.S. 287.017, 1001.64, SBE Rule 6A-14.0261
Adopted Date: April 4, 1988
Revision Date: January 26, 1996, September 20, 1999, September 13, 2001, August 31, 2010, September
2, 2014, February 17, 2015