应付账款
ag体育 区 应付账款
区 应付账款 professionals disburse 支付. 它们是最后一步 在采购过程中. 所有批准，e.g. purchase orders, receiving, evidence of service performed, must be complete at this point prior to disbursing funds. 区 应付账款 professionals are responsible for paying vendor invoices, not authorizing 支付. They also handle 支付 for travel and conferences, procurement cards (P-Cards), and employee reimbursements.
In order to ensure the safeguarding of assets, 区 应付账款 professionals 执行如下操作:
- Match invoices to receiving documents and purchase orders
- 审核差旅费用报告
- Follow up on discrepant invoices
- Determine if 支付 are reportable to the IRS (1099-MISC) and flag accordingly
- Ensure that proper sales or use tax has been applied
- Review appropriateness of account coding
- 流程检查运行
- Review vendor statements (summary of unpaid invoices) and address accordingly
- 回应供应商的询问
区 应付账款 processes vendor 支付 and employee reimbursement checks according to an 应付账款 Check Runs 时间表.
For internal control reasons, all vendor checks will be mailed directly from 区 应付账款. Checks may not be picked up by vendors or district employees.
As of July 1, 2016, CLPC的CD is fiscally independent. This gives CLPC的CD authority to issue warrants without review or approval from the Alameda County Office of Education, which in turn should lessen the processing time by one week.
区 应付账款 Process
For goods and services procured through the purchasing process, i.e. 一代的 a purchase order, the 区 应付账款 process is as follows:
- 收到好的:
- The vendor sends 区 应付账款 an invoice
- 区 应付账款 verifies that goods have been received
- The invoice amount is within a reasonable tolerance level (10% to allow for tax and shipping variances) of the original purchase order amount
- 区 应付账款 enters the invoice into 横幅 and scans the invoice into 横幅
- 对于已提供的服务:
- If the vendor sends 区 应付账款 the invoice, it will be routed to the appropriate department for authorization
- When the department receives the invoice, normally directly from the vendor, the department 必须:
- Ensure that the purchase order number is noted on the invoice
- Sign the invoice authorizing payment
- Forward the invoice to 区 应付账款 within five (5) days
- 区 应付账款 enters the invoice into 横幅, and scans the invoice into 横幅
员工补偿
All purchases should be made through the purchasing process. 虽然不鼓励， it may be necessary, on rare occasions, for an employee to purchase goods on behalf 的证据. These rare occasions should be discussed and approved by your immediate 提前通知经理/主管.
Employees will not be reimbursed for any payment of professional services, e.g.津贴, 酬金、咨询; instead the 服务合同 必须利用过程.
区 应付账款 will reimburse employees for incidental purchases made on behalf 的证据 when the employee submits a 支付请求 form with an original, itemized receipt. An employee may not authorize a reimbursement to him/herself; instead, the employees supervisor must sign the 支付请求 Form and forward to it to the next level manager for signatures, as appropriate.
Direct Payment / 支付请求
The purpose of generating a purchase order is to create a contract between CLPC的CD 供应商. CLPC的CD promises to pay the vendor for the good or services as long as the vendor delivers the product or renders the service according to the terms and conditions of the purchase order. A purchase order protects not only CLPC的CD but also the vendor because a purchase order constitutes a contract between the two parties.
There are occasions where it is not necessary to generate a purchase order, especially when the vendor doesn't deliver a good or render a service in the traditional sense. Examples of when a direct payment is appropriate are:
- 会议注册
- Magazine or newspaper subscriptions
- 员工补偿
- Institutional Memberships (the 区 does not pay for individual memberships)
提交一个 支付请求 form, along with the appropriate paperwork (conference registration form, magazine or subscription notice, original receipt, membership invoice, etc) to your immediate supervisor who will forward to the next level manager, as appropriate.