Payment Policies and Procedures
Invoices without Prior Approval
Effective Date: July 1, 2009
Board Approval: June 9, 2009
1. Purpose
To provide procedures for processing invoices that are received without prior approval.
2. Procedures for Invoices Without Prior Approval
2.1. Accounting Clerk Initial Steps
Receive invoice from vendor.
Determine that prior approval in the form of a purchase requisition/order, check request, or written agreement has not been received.
2.2. Accountant Review
The Accountant will review the invoice to determine compliance with policies and procedures, including:
Price quotes
State contract number
Appropriate accounting information
Completeness
Budget availability
Proper authorizing signatures
Compliance with contracts, grants, and other legal requirements
If not acceptable: Return to place of receipt with explanation.
If acceptable: Process for payment by completing necessary paperwork and authorizations.
2.3. Accounting Clerk Payment Processing
Enter information into the Accounts Payable system to generate a check.
Run check batches and mail checks once per week, or as needed.
File check stub in the vendor payment file with the invoice and/or other documentation attached.