1
FCPA ACCOUNTS PAYABLE PROCEDURES
TABLE OF CONTENTS
General information
3
Training
4
Payment request voucher procedures
5
Instructions for various expense categories
7
Explanation of object codes, mission codes and account numbers
12
Common FCPA object codes list
13
Stop payment form procedures
16
Void check procedures
18
Stale date procedures
20
Cancelled check copy requests
22
Recurring payment request voucher procedures
24
Credit applications
25
Tax exempt certificates
26
FCPA purchase order requests
27
College of Medicine FCPA & AEF Gift & Meal Expense Policy
29
FCPA payment request voucher instructions
31
2
General Information
Office hours: Monday thru Friday, 8:00 a.m. to 4:30 p.m.
Phone: (352) 265-8059
Fax: (352) 265-7910
Physical Location:
1329 Building, Room 4190, 1329 SW 16th Street,
Gainesville, FL 32608
Mailing Address:
PO Box 100354
Gainesville, FL 32610-0354
Website:
www.med.ufl.edu/finance
 Checks are issued and mailed daily for any FCPA vouchers submitted by 10:00 a.m. the
previous business day. These vouchers must be properly prepared and approved to meet this
deadline.
 Unless indicated on the voucher that the check is to be “picked up”, the check is mailed
directly to the vendor by AP. An email will go to departments that requested a check be “picked
up” to indicate when checks are ready to be picked up. All employee reimbursements are
required to have the home address and social security number on the voucher. Items not
marked for “Pick Up” will be mailed to these home addresses.
AP Personnel Main Number 352-265-8059
Michael Richards – Supervisor
Roxane Nolen
Tammie Echeverria
Stephanie Massey
Rachel Westwood
Any one of the people listed above can handle your issue.
3
TRAINING
In order to better service the College of Medicine, VPHA offices, University of Florida
Physicians, etc., the FCPA Accounts Payable office will offer training once a year. The session
will be approximately one hour and will be offered in several different time slots. The training
will include any changes to the rules and procedures, year-end updates, as well as, a chance to
meet the AP staff and ask questions.
The AP staff is also available for individual training to people with newly acquired FCPA
voucher preparation and other fiscal responsibilities. We strongly urge those individuals to read
the Accounts Payable Manual and schedule a one on one training session to clarify any questions
that may exist.
4
Payment Request Voucher Procedures
Request vendors to send the invoices directly to you and NOT to Accounts Payable (AP). Upon
receipt of the vendor invoice, indicate received date and initial each invoice, then complete an
FCPA Payment Request Voucher. The FCPA cannot process payments from a statement. If you
have a statement but not an invoice, call the vendor for a copy of the invoice.
All vouchers must be complete, accurate and contain appropriate approval(s). See instructions
for preparing the FCPA voucher. All vouchers must contain original signatures even if
supporting documentation is approved and appropriately signed. Please sign with blue ink if
possible. (Black ink appears copied.)
Attach the invoice to the completed FCPA Payment Request Voucher. Small invoices are to be
taped on a sheet of 8 ½ by 11-inch paper. Always be sure to provide the complete original
invoice. If the original invoice is not available and it is necessary to use a copy, the copy must
have the statement “Original invoice not available - agency records show that this obligation
has not been previously paid.” This should be stamped, written or typed and must be initialed
on EACH invoice, not the voucher.
If requesting reimbursement, proof of payment must be attached. This support must be for the
individual requesting reimbursement.
-An FCPA voucher is required for all check requests.
Clinical Department Voucher Approval
The Chair for each department is required to sign all FCPA vouchers. A Chair can designate a
person or persons to sign for him by writing a memo stating such on departmental letterhead.
The last memo received in the AP office is the only one used, so any time changes are made, all
authorized persons must be included on the memo. A designee CANNOT sign for the Chair in
the following circumstances (the Chair is required to sign):
1. If the individual invoice is greater than $10,000
2. If equipment, furniture, or other capital items are being purchased (OC 1632XX or
1656XX)
3. If the expense is out of the ordinary.
The person approving the voucher, except for the Chair, is not allowed to approve a voucher for
reimbursement to themselves for expenses or direct payments for subscriptions, dues and
registrations for themselves. The person’s supervisor must approve the voucher.
5
Basic Science Department Voucher Approval
The Chair for each department is required to sign all FCPA vouchers. A Chair can designate a
person or persons to sign for him by writing a memo stating such on departmental letterhead.
The last memo received in the AP office is the only one used, so any time changes are made, all
authorized persons must be included on the memo. A designee CANNOT sign for the Chair in
the following circumstances (the Chair is required to sign):
1. If the individual invoice is greater than $10,000
2. If equipment, furniture, or other capital items are being purchased (OC 1632XX or
1656XX)
3. If the expense is out of the ordinary.
In addition, the Dean’s office must sign all Basic Science department vouchers. Basic Science
department vouchers should go to Accounts Payable to obtain Dean approval.
The person approving the voucher, except for the Chair, is not allowed to approve a voucher for
reimbursement to themselves for expenses or direct payments for subscriptions, dues and
registrations for themselves. The person’s supervisor must approve the voucher.
University of Florida Physicians Voucher Approval
All clinic vouchers must be requested by the ACU Managers and then approved by the Operation
Director for that clinic. Clinic vouchers should go to Accounts Payable and the staff in AP will
get the voucher approved by the Operation Director.
The BAR Director must approve all BAR vouchers.
The Financial Representative must approve all Administrative vouchers.
All Information Services vouchers must be approved by the IS Director.
The Sr. Associate Dean for the Faculty Group Practice must approve the voucher in the
following circumstances:
1. If the individual invoice is greater than $2,500
2. If equipment, furniture, or other capital items are being purchased
3. If the expense is out of the ordinary.
The person approving the voucher, except for the Sr. Associate Dean, is not allowed to approve a
voucher for reimbursement to themselves for expenses or direct payments for subscriptions, dues
and registrations for themselves. The person’s supervisor must approve the voucher.
Dean’s Office Divisions Voucher Approval
The designee for the Division must approve the voucher.
In addition, the Dean’s Office must sign all Dean’s office vouchers. Dean’s office vouchers
should go to Accounts Payable to obtain Dean’s Office approval.
6
The person approving the voucher, except for the department chair, is not allowed to approve a
voucher for reimbursement to themselves for expenses or direct payments for subscriptions, dues
and registrations for themselves. The person’s supervisor must approve the voucher.
VPHA Divisions Voucher Approval
The designee for the Division must approve the voucher.
In addition, the Dean’s Office must sign all VPHA vouchers. VPHA vouchers should go to
Accounts Payable to obtain Dean’s Office approval.
The person approving the voucher, except for the department chair, is not allowed to approve a
voucher for reimbursement to themselves for expenses or direct payments for subscriptions, dues
and registrations for themselves. The person’s supervisor must approve the voucher.
General Voucher Approval Instructions
The authorized approver must sign the original copy of the voucher. Facsimiles or initials are
not acceptable. If the Chair of a Department or the Sr. Associate Dean of the University of
Florida Physicians will be out for an extended period, that individual should send a letter to AP
designating a person for the period in question, to approve capital expenditures, vouchers over
$10,000.00 and out of the ordinary expenses. This form letter shell is available on the College of
Medicine Financial Services website.
Incorrect vouchers
DO NOT PREPARE NEW VOUCHERS WHEN RETURNED FOR CORRECTIONS.
Vouchers that have not been completed correctly or do not have the proper approval signature
will be returned to the person who submitted the voucher with a note indicated what is wrong
with the voucher and the problem circled. If the voucher is incorrect, it is being returned to
educate the preparer on the proper way to correct the voucher. In addition, the AP staff does not
always know what the correct information is – just what appears to be incorrect. The AP staff
will put their initials on the returned voucher so you will know whom to contact if you have
questions. Vouchers are returned so you can correct, not only the individual voucher, but also
your system for future vouchers. Make the corrections on the voucher, initial and date it. Return
the corrected voucher to AP.
Instructions for Various Expense Categories
All expenses must be paid from the appropriate fund source. Expenditures for which grant
funding or foundation funding is available are not to be paid through the FCPA.
All expenses must have a business purpose.
1. Exclusions
Expenses that are not paid through the FCPA include, but are not limited to:
7





















Any provider licenses or materials related to licensure or accreditation.
OCO purchases that involve the trade-in of state-owned property
Lobbying expenditures and donations to political action committees
On-site parking expenses for personal automobiles
Faculty Council dues
Contributions to political organizations
Fines and penalties resulting from violation of the law or local government ordinances
including parking fines, library fines, etc.
All corporate credit cards
Radioactive purchases or any purchases strictly controlled by the University
Personal or other expenses not having a direct business purpose associated with the
mission of the College of Medicine
Personal reimbursement for any items that cannot be paid directly by the FCPA; i.e.,
honorariums to non-US citizens or permanent residents
First class air travel
Consultant fees to any state employee
Consultant fees to former state employees who are receiving or will receive State of
Florida retirement benefits for up to 12 months after their employment has been
terminated
All employment signing bonuses
All payroll advances
Any moving related expenses for employees, including house hunting trips, etc.
Any home office equipment including high-speed Internet access.
Conference or other registration expenses, unless individual is a Chair, Assistant or
Associate Dean.
Any and all cash awards/payments for employees, students, residents, etc.
The FCPA is exempt from paying the Florida state sales tax on any purchases. However, if an
individual is requesting reimbursement for a purchase, then the FCPA will reimburse the
person the purchase cost plus the state sales tax.
2. Travel
GENERAL
The FCPA follows the University’s Travel Directives and Procedures. All University
employees are expected to comply with these directives and procedures. The provisions of
these directives apply to all non-University employees (students, prospective employees,
speakers, consultants, etc.) when traveling at the University or FCPA’s expense.
The University Travel Directives and Procedures can be found on the following website
UF Travel Directives and Procedures.
COM Chairs, Assistant/Associate Deans, Dean, VP’s with the VPHA Office
The FCPA can only be used to reimburse UF travelers if they are COM Chairs,
Assistant/Associate Deans, the Dean, or VP’s within the VPHA office. Faculty and staff
cannot be reimbursed through the FCPA. They must be reimbursed through UF funds.
For COM Chairs and other approved UF travelers, travel must be pre-approved. Chairs must
use the Chairs Travel Authorization form and submit it to Jan Eller for approval.
8
Assistant/Associate Deans must use the Asst/Assoc Dean Travel Authorization form and
submit it to Jan Eller for approval. The Dean must use the COM Dean Travel Authorization
form and submit it to Tom Harris for approval. VP’s must use the VP/Asst/Assoc VP Travel
Authorization form and submit it to Jim Ferrer for approval.
The travel approval form must be attached to the FCPA voucher for reimbursement. The
FCPA voucher must indicate the business purpose and the dates of travel on the voucher. The
traveler must sign the FCPA voucher for travel reimbursement.
Shands Employees/UFP Employees
Shands employees/UFP employees must process their travel through Shands Hospital and not
through the FCPA.
Travel for non-UF and/or non-Shands Employees
Faculty candidates, speakers, and other non-UF or non-Shands employees may be
reimbursed for travel through the FCPA. The UF travel directives and procedures must be
followed.
The FCPA will reimburse for spouse travel recruiting costs but not for children.
3. Food and entertainment expenditures
Food and entertainment expenditures must have a business purpose stated on each invoice or
voucher and should include a list of attendees. In addition, food and entertainment
expenditures must follow the FCPA policy attached on page 28.
4. Gift expenditures
Gift expenditures must follow the FCPA policy attached on page 28.
 Gifts to employees leaving after 5 or more years of service require the employee’s name
and dates of service.
 Gifts to retiring employees must include the employee’s name and dates of service.
5. Honorariums
Vouchers for honorariums must include the following:
 Name of recipient
 Residential address of the recipient
 Social security number of the recipient

The recipient must be a citizen or permanent resident of the United States. The FCPA
cannot process honorariums to foreign nationals. For help processing payment to a
foreign national, contact Steve Sauls in the UF Tax Office at (352) 392-1324.
6. Donations
FCPA funds may be used for donations only if the donation request meets the following
criteria:
9
1. The FCPA Request for Donation form must be completed, approved and attached to each
voucher. One copy of the donation letter along with the original must be included with
the voucher. The form can be found at http://www.med.ufl.edu/finance/ on the DOFS
website.
2. The donation must have a business purpose. The business purpose must be related to the
education, clinical or research mission of the College of Medicine.
3. The donation must be to a 501(c) (3) organization.
4. The donation must be given in the name of the FCPA, the College of Medicine of the
University of Florida, the Health Science Center of the University of Florida (“HSC”), or
a department of the College of Medicine. The donation cannot be given in the name of
an individual faculty or staff member.
5. Donations cannot be made to any department, Center, College, etc. of the UF HSC. You
can transfer money within the HSC but donations cannot be made.
6. Donations $1,000 or less must be approved by the CFO of the College of Medicine as
well as approved by the appropriate Chair, etc.
7. Donations over $1,000 must be approved by the CFO and Dean of the College of
Medicine as well as approved by the appropriate Chair, etc.
7. Scholarships
All scholarship payments to medical students for summer fellowships, projects, awards, etc.
are to be issued to UF, fund 171. Once deposited, a transfer should be completed to
University of Florida Student Financial Services.
8. Personal Reimbursements
No personal reimbursements for items that cannot be paid directly by the FCPA; i.e.,
honorariums to non-US citizens or permanent residents.
9. Legal Expenses
All invoices from outside law firms MUST contain a description of work performed on a
daily basis by attorney and must include the amount of time spent on each item of work
along with the attorney’s hourly rate. The invoice should also contain an itemized list of
costs incurred in connection with the matter.
10. Memberships/Dues/Subscriptions
For all memberships/dues/subscriptions, include annual membership period on the voucher
11. Events involving Alcohol
All events where alcohol is served on campus or anywhere with students requires prior
approval. Please contact Audrey Duke, in Tom Harris’ office at 273-5601 to coordinate
advanced approval. If there were an event off campus and not including students there would
be no prior approval.
10
12. Cellular/mobile phone
Invoices must contain the following information in order to be processed for
payment:
1. User's name and title.
2. Vehicle in which phone is located. (If applicable)
3. Signed statement from user that calls were for official business only.
4. Detailed statement of all phone activity if monthly charges are
greater than the plan monthly amount.
5. Reimbursement check for all non-business usage.
11
Explanation of object codes, mission codes, and account numbers
Object Codes
Object codes are used to indicate the type of expense. See the attached list of object codes and a
brief description of each. Objects are four numbers.
Mission Codes
Mission codes are to indicate what College of Medicine mission the expense is supporting. The
mission code is two numbers. The four mission codes are as follows:
XXXX90 - Clinical/Group Practice
XXXX92 – Education
XXXX94 – Research **
XXXX96 – Other
Note: XXXX represents the FCPA object code and the 90,92, 94, 96 represent the mission codes.
** Requires _the following statement:
_____”I certify that funds for these items have been deposited into the FCPA and these
expenses are budgeted within our budget for FY XX-XX as an unrestricted item.”
Account Numbers
Account numbers indicate which “group” (i.e., department, division, clinic) is to be charged.
12
If you used:
Now Use:
6225XX Consultants - Corp
6230XX Consultants - Indiv
6240XX Other Personal Services
624190 Corpus Contractual Svcs
6251XX Contractual - Consultation
6252XX Contractual - Labor
6253XX Contractual - SEHC
6255XX Contractual - Lab Fees
6250XX
6250XX
6250XX
6250XX
6250XX
6250XX
6250XX
6250XX
631190 Corpus Rent
631090 Rental of Building & Land
Contractual Services
Contractual Services
Contractual Services
Contractual Services
Contractual Services
Contractual Services
Contractual Services
Contractual Services
6330XX Rental of Communication Equipment 6320XX Rental of Equipment
642190 Corpus Janitorial/Landscaping
642090 Janitorial & Landscaping Svc
6610XX Bldg & Construction Supplies
6410XX Repair & Maintenance
6622XX CDC Supplies
662090 Educational & Medical Supplies
6630XX Maint & Heating Supplies
6410XX Repair & Maintenance
6740XX Freight
6745XX Courier/Delivery Svc
692190 Corpus Utilities
6920XX Utilities Expense
7212XX PSD - Travel
7213XX Travel Expenditures - Meals
7210XX Travel Expenditures
7210XX Travel Expenditures
13
FCPA Object Code List
As of 06/30/05
Assign Mission Code to Each
90 - Clinical
92 - Educational
94 - Research
96 - Administrative
FCPA
Account Descriptions
Hyperion
Expense Category
1611 Current Yr Land Purchase
1621 Current Yr Building Purchase
1632 Current Yr Capitalized Purchase
1646 IDX System - Current Year
1656 Computer Software Curr Yr
1681 Leasehold Improvements Curr Year
6170 Advances
6210 Professional Legal Fees
6220 Professional Accounting Fees
6245 Temporary Employment
6250 Contractual Misc
6254 Contractual Transcription
6257 PSD Salaries
6258 PSD Benefits
6270 System Processing
6280 Advertising
6310 Rental of Building & Land
6320 Rental of Equipment
6340 Rental of Automobiles
6350 Rentals - Other
6370 Real Estate Taxes
6410 Repair & Maintenance
6420 Janitorial & Landscaping Svc
OCO
OCO
OCO
OCO
OCO
OCO
Miscellaneous
Contractual Svcs
Contractual Svcs
Contractual Svcs
Contractual Svcs
Contractual Svcs
UFP Salaries & Benefits
UFP Salaries & Benefits
System Processing
Advertising
Rent
Rent
Rent
Rent
Rent
Repair & Maintenance
Repair & Maintenance
Land purchased with FCPA funds
Building purchased with FCPA funds
Piece of equipment >=$1,000 or items that make up 1 unit, such as a desk, hutch, etc.
Purchase of IDX equipment >= $1,000
Single software package >=$1,000
Capital improvements on FCPA leased buildings
Must be approved in advance by Dr. Flynn's Office, Housestaff emergency advances only
Legal firm's invoices, See A/P manual for requirements
Accounting Firm's invoices, See A/P manual for requirements
Temp Agency invoices such as Kelly Services, Temp Force, etc.
Consulting, Lab fees, etc. or other contractual arrangement items.
Only for transcription services
To be used by UFP administration only
To be used by UFP administration only
IDX invoices only
Any print or on-line advertising costs, etc.
Building leases occupied by people only (FCPA Leases)
Office equipment leases (copiers, etc.), pagers
Lease agreements must be between UF and departments, but payments can be from FCP
Storage unit rental, 1 day rentals for graduation, holiday functions, etc.
Per the terms of the FCPA leases only.
Maintenance contracts, one-time repairs, zone mechanics, etc.
Any housekeeping, janitorial, or landscaping costs for FCPA leased space
14
6450 Employee Awards
6510 Insurance & Surety Bonds
6620 Education & Medical Supplies
6621 Laundry/Linen Supplies
6623 Pharmacy Supplies
6624 Photography/Film Supplies
6627 Revenue Producing Supplies
6628 Educational & Medical Equip < 1,000
6710 Office Supplies
6711 Office Equipment < 1,000
6720 Data Processing Supplies
6721 Computer Equip/Peripherals < 1,000
6730 Postage
6745 Courier/Delivery Service
6810 Memberships, Dues, & Fees
6820 Subscriptions/Publications
6830 Miscellaneous Book Expenses
6840 Required Medical Licenses
6910 Telephone/Long Distance
6920 Utility Expense
7010 Printing & Reproduction
7110 Motor Fuels & Lubricants
7210 Travel Expenditures
7310 Food & Entertainment
7420 Employee Search Expense
7510 Donations
Miscellaneous
Insurance
Ed & Medical Supplies
Ed & Medical Supplies
Ed & Medical Supplies
Ed & Medical Supplies
Ed & Medical Supplies
Ed & Medical Supplies
Office Supplies
Office Supplies
Data Processing
Data Processing
Postage & Freight
Postage & Freight
Dues & Subscriptions
Dues & Subscriptions
Dues & Subscriptions
Dues & Subscriptions
Telephone
Miscellaneous
Printing & Reproduction
Repair & Maintenance
Travel
Food
Miscellaneous
Miscellaneous
Scarborough Insurance Premiums for FCPA leased properties
Patient Care consumable supplies < $100 ea.
Dry cleaning expense for dept lab coats, etc.
Rx supplies for patient care clinics
Posters, slides, film, etc
UFP Clinics only
Educational & Medical Equipment > 100 < 1,000
Consumable office supplies, Gator 1 ID's, All toner cartridges
Office equipment > 100 < 1,000
Computer supplies, software
Computer equipment , > 100 <1,000
Postage Stamps, UF postal invoices
UPS, FED Ex, courier services, armored courier services
Annual memberships, dues, fees (1 yr only)
Annual subscription services (1 yr only), brochures, pamphlets
Book expense
NICA Dues
Telephone Local/Long Distance, Cellular, Pagers, etc.
Electricity, Natural Gas, Water, Sewage, Trash/Bio Hazard removal, Cable, etc.
Copies, printed forms
For department vehicles only.
Guest speakers, and Chairmen, Dean's
Guest speaker food, appropriate staff meetings
All Faculty recruiting expenses including position advertising, interview expenses, etc.
Must comply with current FCPA/COM donation policy
15
Stop Payment Procedures
1. A stop payment can only be requested by completing the Stop Payment Request Form found
on our website at www.med.ufl.edu/finance/. This form can be typed on-line and printed for
your convenience.
2. The individual who had authority to approve the original voucher must approve the stop
payment request.
3. No stop payment requests will be issued until two weeks have passed from the date the check
was issued.
4. Any request for stop payments received by noon on any given day will be initiated that same
day and will take effect the following day.
5. A new voucher is required to issue a new payment.
16
17
Void Procedures
1. In order to void a check, the physical check must be presented to the accounts payable area
with justification to why the check is to be voided using the form found on the Dean’s Office
Financial Service website at www.med.ufl.edu/finance/. A sample of the form follows. For
your convenience, this form can be typed on line and printed.
2. The individual who had the authority to approve the original voucher must approve the void
request.
3. All properly submitted void requests will be processed during the month received, unless
received on the last business day of a given month.
4. A new voucher is required to issue a new payment if necessary.
18
19
STALE DATE PROCEDURES
1. At the beginning of each month the Accounts Payable staff reviews all checks issued 6
months before that remain outstanding.
2. If your department has any outstanding checks our office will contact you. With the
information provided by A/P, the department contact MUST complete the Stale Date
Response Form before the last week of the month. This form can be found on the Dean’s
Office Financial Services website at www.med.ufl.edu/finance/. For your convenience, the
form can be typed on line and printed. See the following sample of the form.
3. All stale dates MUST be resolved by each month end.
4. If the department determines the items should be reissued and finds a current address for the
payee, then a new voucher must be submitted along with the Stale Date Response Form.
5. If the department determines that the item is no longer payable, then a detailed explanation
MUST be included on the Stale Date Response Form.
6. The individual who had signature authority to approve the original voucher must approve the
Stale Date Response Form.
20
21
Copy of Cancelled Check Request Form
It is possible to get a copy of the cancelled check if a vendor is requesting it for proof of
payment. You must first get the check number, amount of the check and the date it cleared. This
information is available through the Web FTM program on our website
(www.med.ufl.edu/finance/).
22
23
Recurring Payment Request Voucher Procedures
1. Criteria for Recurring Payments

Used when the same vendor, dollar amount, and invoice number/reference number are to
be used during a given fiscal year. Examples are building leases, automobile leases,
Shands recurring contractual payments, etc.
2. Preparation of Recurring Payments

Prepare a voucher using the normal procedures and include the following statement in the
“Business Purpose” portion of the voucher in bold letters:
Recurring voucher for FY XX-XX. Effective Dates 07/01/XX – 06/30/XX.

The deadline for submitting changes every year is during the first week of June. The
Accounts Payable office will generate a memorandum requesting the new fiscal year
recurring vouchers be prepared and returned. At that time, you will also receive copies of
your current recurring vouchers, if any. These are sent to the department administrators.
3. Submission of Recurring Payments

Submit the recurring payment voucher requests to Michael Richards at PO Box 100354.
Recurring payment requests are valid for only one fiscal year and automatically expire.
They do not cross fiscal years.
The department chairman must approve all recurring vouchers.
24
Credit Applications
1. Accounts Payable MUST complete all credit applications.
2. Provide a blank credit application to our office for completion.
3. Send a cover letter containing the following information:
 Department contact name
 Department contact phone number
 Department contact e-mail address
 Name of the department or clinic
4. Once completed, Accounts Payable will mail the credit application to the vendor and notify
the department contact. If the department needs to mail the credit application, include the
request in the cover letter.
5. If the FCPA has an existing credit application with the vendor, an additional application is
not necessary. The department contact will be notified and can follow up with the vendor.
The Accounts Payable office will assist the department if the vendor requires additional
information.
25
FCPA Tax Exempt Certificate
The FCPA does not make a copy of its exempt certificate available to the departments. If a
vendor requests a copy, forward the request to the Accounts Payable office for follow up.
Include an account or reference number along with a contact fax number and contact person’s
name.
26
FCPA Purchase Order Requests
All FCPA purchase orders MUST BE issued by the Accounts Payable office.
The form to request a purchase order can be found on the DOFS website at:
http://www.med.ufl.edu/finance/. This form can be typed into on line and then printed for your
convenience.
*** All approvals must be original signatures ***
1. A PO is required when:
 The vendor requests a hard copy;
 For all capital purchases;
 At the end of the fiscal year if funds need to be accrued.
2. An FCPA Purchase Order Requisition must be completed with the same signature
requirements as FCPA vouchers.
3. All purchase order requisitions MUST contain the following statement: “If this purchase is
for capital items, I certify that these capital expenses are budgeted within our budget for FY
XX/XX as an unrestricted OCO.” The chairman must initial this statement.
4. Instructions for completing the “Requisition for Purchase Order” form (item number refers to
location on sample form located on following page.












Item (1): Indicate your departmental/clinic FCPA account number
Item (2): Complete vendor name and mailing address
Item (3): Enter quote-number vendor. Attach a copy of the quote to the requisition.
Item (4): Enter a number starting with “1” for each item listed
Item (5): Enter product number and a brief description so the vendor can identify the
item
Item (6): Enter the quantity for each item described in Item (5)
Item (7): Enter the per item price
Item (8): Extend the total price for the quantities of items being purchased (quantity X
price/item)
Item (9): Complete the ship to address. Include the department/clinic name. Include
“Attention To” and room number where the item(s) should be delivered to
Item (10): Complete the address for the vendor to mail the invoice
Item (11): Enter the name of the person(s) that the vendor or Accounts Payable office
should contact for any questions. Do not use phone extensions; only main line
numbers
Item (12): Signature approval and approval date
27
FLORIDA CLINICAL PRACTICE ASSOCIATION, INC.
REQUISITION FOR PURCHASE ORDER
FCPA ACCOUNT #:
VENDOR:
QUOTE #:
(2)
Attention:
ITEM
(1)
DESCRIPTION
(4)
(5)
SHIP TO:
(3)
QTY
PRICE
TOTAL
(6)
(7)
(8)
(9)
Attn:
DEPT CONTACTS:
(11)
BILL TO:
(10)
If this purchase is for capital items, I certify that these capital expenses are
budgeted within our budget for FY XX/XX as an unrestricted OCO._______
INCLUDE NAME & PHONE NUMBER FOR EACH
CONTACT
(12)
AUTHORIZATION
DATE
28
College of Medicine
FCPA and AEF
Gift and Meal Expense Policy
Gifts and meals to Employees
Gifts
General: According to IRS regulations, gifts to employees are allowable if they are de minimus
benefits that are (1) infrequent and (2) of such small value that accounting for them would be
administratively impractical and unreasonable (IRC Sec. 132(e)(1); Reg. Sec. 1.132.6).
1. Flowers or other tangible gifts for the following circumstances are allowable:
 Hospitalization of the employee or employee’s immediate family (see UF Rule 6C11.201, below for definition of immediate family)
 Death of the employee or employee’s immediate family
 Birth/adoption of an employee’s child
 Gift for employee leaving employment after 5 or more years of service
 Retirement gift for employee at a reasonable cost
 Chair for departing resident
 Outstanding performance (nominal gifts)
2. Flowers or other tangible gifts for the following circumstances are not allowable:
 Welcome flowers/gifts to new employee or immediate family
 Birthday flowers/gifts to employee or immediate family
 Thank you for doing a good job flowers/gifts to employee or immediate family
 Wedding gifts for employee or immediate family
3. No gift certificates or other cash equivalents under any circumstance are allowed. According
to IRC Sec. 132, gift certificates are specifically excluded.
Awards
Only the following awards will be allowed:
Awards for length of service (greater than 5 years of service and provided more than 5 years
apart) that are tangible personal property with a value of $400 or less per employee award (IRC
Sec. 74 (c)(1); Prop. Reg. Sec. 1.274-8(c)).
29
Meals
General: According to IRS regulations, meal expenses must be considered a business expense to
be allowable (IRC Sec. 162). Meals for employees that are for the convenience of the
organization are allowable. Meals for employees (such as parties) are allowable if they are (1)
infrequent and (2) of such small value that accounting for them would be administratively
impractical and unreasonable.
The following meals would be allowable:
1. Meals incurred while traveling on business are allowable if the travel includes at least one
night of lodging away from home. Meals must be consumed away from home (e.g. breakfast
eaten in Gainesville prior to traveling out of town is not allowable). See AEF Travel
Reimbursement Policy.
2. Meals not away from home with a stated business purpose would be allowable. Records for
these meals must include:





Cost of the meal
Date of the meal
Location of the meal
Business purpose for the meal
Name or title of the persons attending the meal
Meals with a stated business purpose would include meals for recruitment; meals with persons
from outside the organization that have a business purpose; meals with persons from inside the
organization that have a business purpose (most convenient time to have the meeting); meals for
staff meetings, journal clubs, etc. that are held on the College’s premises.
The cost of a meal for a spouse may be allowable if there is a clear business purpose, rather than
a personal or social purpose for the spouse’s attendance (tax standard: reimbursable if
“impractical to entertain for the business purpose without the spouse”).
3. Meals provided to employees in order for them to work overtime or be on emergency call
during meal times.
4. One holiday function a year
5. One picnic a year
6. Retirement functions
7. Reception/function for departing residents
8. Reception/function for graduating students
The following meals would not be allowable:
1. Morale meals – meals for employees to promote goodwill or boost morale (IRS Re. 1.1191(a)(2)(iii)). This includes cakes/food for birthdays, etc.
2. Class C meals – meals incurred while traveling away from home but not away overnight.
3. Meals that do not have a business benefit to either the FCPA or the AEF.
4. Lavish or extravagant meals (IRC Sec. 162).
5. Birthday celebration food – cake, ice cream, etc.
30
UF Rule 6C1-1.201 defines immediate family as, “the spouse, great-grandparents, grandparents,
parents, brothers, sisters, children, grandchildren, and great-grandchildren of the employee or his
or her spouse.” This definition also includes individuals for whom an employee is the current
legal guardian.
PLEASE NOTE RECEIPTS ARE REQUIRED FOR ALL REIMBURSEMENTS AND
PAYMENTS TO VENDORS.
FCPA PAYMENT REQUEST VOUCHER INSTRUCTIONS
The FCPA Payment voucher is located on the Dean’s Office Financial Services website at:
www.med.ufl.edu/finance/. The voucher can be downloaded to your computer and typed on line
and printed for your convenience.
Below is a sample FCPA Payment Voucher. Provide information for each field on the voucher.
Send the original form with the original invoice stapled to the FCPA Accounts Payable office.
(Note: Envelopes are not required unless they have a different remit address then on the invoice.
If the vendor provides a postage paid envelope, please include with the voucher.)
Vouchers should be printed on colored paper (not neon or white). The department may choose
the color.
*** All approvals must be original signatures ***
All vouchers must be typed.
1. Vendor Information: Top section of the voucher.
Required to ensure the correct vendor is paid and that the payment will be sent to the correct
address so accounts can be correctly credited.
a. Pay To: Full name of the vendor that the check is payable to.
b. Remit Address: The address per the vendor where the payment should be mailed.
Home addresses are required for all employee reimbursements.
Note: Remit address is not always the same as operating address. If using address on an
envelope, attach the envelope to the voucher when submitting for payment. If using a
different address per the vendor’s request, note to whom you spoke with and any special
reasons that may need to be explained. Be sure to check the appropriate space to verify
where vendor address information is from. This will ensure that no errors were made in
the address selection.
c. Federal ID No.: The vendor’s federal identification number.
Note: Required for all vendors unless an individual or the company is incorporated.
31
d. Social Security #: The individual’s social security number. This is required for all
payments to individuals, including employee reimbursements.
e. Voucher Date: The date the voucher is being prepared.
2. Payment Detail Information: Middle section of the voucher.
Needed to ensure the vendor can make the correct credits on the invoice number or account
number. Also to ensure the correct information is posted to department reports for
reconciliation. There is room in this area for multiple invoices to the same vendor. Please
include as many invoices to the same vendor as possible on each voucher. Each invoice
must indicate what date the items/services were received and must be initialed.
Note: Each invoice number, invoice date and invoice amount are listed on the check stub
sent to the vendor; therefore, each invoice is entered into the system separately. List each
invoice separately. If an invoice is split between more than one account number or object
code then list in same grouping.
a. Invoice Number: This should be listed exactly as the vendor has on the invoice.
Include ALL punctuation marks, spaces, etc. (i.e. Federal Express 1-123-12345,
BellSouth 352 123-1234, Shands HealthCare 00000001234, Mister Paper 12345-0). List
each invoice that requires payment. If this a reimbursement, indicate “Reimbursement”
instead of an invoice number. If more than one purchase is being reimbursed and all are
for the same object code than only one line is needed for the voucher. Attach the
invoices in the order they are listed on the voucher.
b. Invoice Date: The date on the vendor’s invoice. Do not confuse with the due date.
c. Object Code: List the best object code that matches the purchase from the FCPA object
code list on page 11. All object codes should be 6 digits and should include the mission
code as explained on page 10.
d. FCPA #: This it the FCPA account number for your department. Many departments or
clinics have more than one account number, be sure to include all digits.
e. FCPA Account Name: The FCPA account name for the account number selected. This
is field is required.
f. Invoice $ Amount: The amount of the invoice being processed. The full amount of the
invoice should be processed unless clarification is provided on the invoice for the
difference.
Only current charges can be processed. If there is a past due amount on the invoice, a
copy of the previous invoice must be obtained from the vendor and attached. The copy
would be processed on the voucher as a separate invoice.
If paying a different amount than the invoice indicates, provide clarification on the
invoice. If the balance is being paid through another entity, indicate the amount and
entity on the invoice. If the vendor has instructed the amount be changed, indicate on the
invoice the person’s name and the reason for the changed amount.
32
g. (Credit) $ Amount: Used for processing any credit invoices from vendors. Credits
should be listed separately from the other invoices. The same rules apply to credits as for
other invoices.
Note: If the credit is on an account with a rolling balance, hold until the next invoice
comes and attach, as backup. The total credits on any voucher can NOT exceed the total
of the other invoices.
h. Totals: Auto calculating field.
3. Instructions and Approvals: Bottom section of the voucher.
Information required for special instructions to or from the Accounts Payable office and
signatures for approval.
a. Business Purpose: Indicate the business purpose for purchases.
b. Special Instructions: Provide additional information to the Accounts Payable office
concerning mailing. Check the special instruction needed for the voucher. This will
ensure that the check and any information needed is sent or returned to the proper place.
If indicating “E-Mail for Pickup”, provide the e-mail address. All reimbursements will
be mailed to the home address provided unless marked for pickup.
If the vendor requires copies, be sure to include and check “Send additional copy
provided”.
c. Returned for: This area is for the Accounts Payable staff use only. If the voucher is
returned, the reason will be indicated. The staff will mark the appropriate box(es).
Correct the problem(s) indicated and return for processing. Do not prepare a new
voucher.
d. Prepared by/Address/Phone #: The person preparing the voucher. This is the person
the Accounts Payable staff will contact for questions/returns. Please be sure to include
campus PO Box.
e. Approval: This area should be signed and dated by the appropriate person from the
department. All names should be typed or printed as indicated.
Do not use auto dates for signatures. Each person should date when signed.
33
1c
1a
Section 1
2a
1d
1e
1b
2b
2c
2d
2e
2f
2g
Section 2
3a
2h
3b
3c
Section 3
3d
3e
34