Accounts Payable (A/P) processes payment of bills. All vendor payments are processed
for UAF (including rural sites) and Statewide by A/P. A/P requests receiving from
departments when invoices arrive first, reconciles receiving with vendor invoices,
reconciles vendor statements, schedules invoices for payment; processes encumbrance
deletions and accounting changes to purchase orders, cash pays and direct pays.
Below please find some helpful information on common processes completed by A/P.
Payments To Be Made With A Purchase Order
- W-9 (or W-8 - Contact Belinda x6426 for more information)
- Must be current - dated within the last 3 years (FTIIDEN)
- Provided with requisition to procurement
- Must be current - dated within the last 3 years (FTIIDEN)
- Purchase Order
- Must have one completed by procurement before A/P can issue payment
- Invoice(s) from vendor - Should contain, at very least, the following information:
- Vendor Name
- Purchase Order Number
- Invoice Number
- List of items or services provided - including period of performance if applicable
- Receiving processed in BANNER (FPARCVD)
- Cash Payments and Wire Transfers do not require receiving
- Outgoing Wire Transfers require a completed Wire Transfer Form
- PI Signature on OGCA Stamp for Sub awards
Payments To Be Made By Direct Pay
- Encumbrance entered into BANNER (FGAENCB)
- Use Type Code UT01 for Utilities
- Use Type Code DP01 for Reimbursements and Fellowships
- Utility Authorization form must be completed and provided
- All utility invoices being paid from our office should be sent directly to A/P from the vendor
- Review the Direct Pay Reimbursement and Fellowships drop downs below for specific requirements.
If you have any questions regarding what is required to issue payments from our office please contact us.
The Direct Pay process is to reimburse employees for out of pocket expenses incurred
on behalf of the university in situations where a requisition, call number, limited
purchase order, or a procard purchase were not possible due to abnormal circumstances.
Reimbursement of such expenses are made at the risk of the employee, as reimbursement
is not guaranteed and may be denied by the Associate Vice Chancellor for Financial
Services if it does not fit the intent of such reimbursements as outlined in the policy
memo (linked below).
Please note that only reimbursements over $100.00, or representational reimbursements of any amount, are processed through Accounts Payable. The UAF Office of the Bursar processes reimbursements under $100.00 as petty cash transactions. No reimbursements are processed by Procurement and Contract Services per the recent Direct Pay Reimbursements memo.
Direct Pay Reimbursements require a general encumbrance Banner entry using FGAENCB with a journal type of "DP01." All employee reimbursements require submission of the Direct Pay Reimbursement form, which can also be found under the Accounts Payable Forms. Original purchase receipt(s) and any additional backup must be attached. A dean or director signature is now required for ALL reimbursements.
When considering a payment to students, it is important to first determine the most
appropriate path, which may be an assistantship, a scholarship, or a fellowship.
Undergraduate and graduate research or teaching assistantships are compensated appointments to students who perform research or teaching services, or assist others in the performance of these services, that is relevant to the students’ academic goals. Compensation may include salary, tuition remission, or both. Salary is paid through standard payroll procedures, and tuition remission is paid from account code 6210 for graduates or 6211 for undergraduates. DO NOT use an "FA" program code for assistantship waivers. Information on assistantships are available through the UAF Graduate School.
Scholarships are payments granted to students toward the pursuit of an academic degree program, based on merit, need, talent, or other criterion. The account code to use for this type of payment is 6105 and MUST be used with an org with an "FA" program code. Scholarship payments are processed by the Office of the Bursar's - Student Account Payment Form.
Fellowships are one-time (non-recurring) research awards of a non-employment nature
that typically provide both funding and facilities. Fellowship recipients may or may
not be a UAF student. If the recipient is a current student with the University of
Alaska, the account code to use for this type of payment is 6221 and it MUST be used with an org with an "FA" program code. If the recipient is NOT a current
student with the University of Alaska, the account code to use for this type of payment
is 3014 (participant support). DO NOT use an org with an "FA" program code for non-student fellowships.
To determine if the use of account code 6221 is appropriate we will be utilizing the regulations for student employment, focusing on the following:
- Recipient must be enrolled in the university system with a minimum of six credit hours in the current semester of awarded fellowship; or
- Have been enrolled the preceding semester for six or more credit hours or demonstrate plans to enroll for six or more credit hours in the next semester for an awarded fellowship between semesters
Fellowships and scholarships differ from assistantships in that the only requirement for payment, if any, is that the individual enrolls per program requirements, makes satisfactory progress, and/or completes the program. The key consideration is whether the university retained the right to control the details of performance or instead gave up that right. These payments also differ from tuition and fee waivers in that we leave the payment’s specific use to the discretion of the award recipient.
In situations where a student employee may warrant a one-time tuition waiver, consider covering that specific expense as a direct payment on the student’s account through the Office of the Bursar.
When requesting fellowship payments, please submit the following documents to the Office of Finance & Accounting:
- Employment vs. Scholarship/Fellowship Questionnaire
- Fellowship Payment Request Form
- Fellowship Award Letter (to the recipient) and Acceptance Letter (from the recipient)
The award letter must include verbiage stating the purpose of the fellowship, amount of the fellowship, beginning/ending dates and payment schedule (weekly, biweekly, monthly, etc.). Information regarding taxes should also be included in the award letter to the recipient.
The Internal Revenue Service (IRS), the U.S. government tax authority, requires University of Alaska to collect information from all non-U.S. citizens and non-permanent resident aliens to determine the appropriate rate of tax withholding and reporting for any payments that may we make to such individuals. An online system called GLACIER Online Tax Compliance System makes this determination through input the recipient provides. If the recipient is in one of these categories, OFA will direct them to enroll in the online system by email. Payments will not begin until enrollment is complete.
Forward your complete request packet to Accounts Payable, email@example.com, attention Brittany Hoch, at the Office of Finance & Accounting for processing after you enter a DP01-type general encumbrance into Banner.
For further information or questions regarding fellowships please contact Brittany Hoch, ext.6119, firstname.lastname@example.org.
Two methods for paying scholarships and fellowships are not payroll-related. This discussion will include scholarships and fellowships issued using these methods.
--Posting the award directly on the student's account (scholarship).
--Paying the award as a check (or series of checks) issued through OFA Accounts Payable (fellowship).
Yes. The short answer for those students who are US citizens, permanent residents, or resident aliens for tax purposes, is that they should report the income from their scholarships and fellowships on their individual tax return, even though they do not receive a 1099-MISC form. We recommend that the student work with a tax preparer, as some forms of scholarships (such as tuition waivers) are not taxable nor are they reportable, and there may be tax credits available to the student taxpayer.
Nonresident aliens for tax purposes receive the 1042-S and use that information to help report their scholarship or fellowship income on their tax returns.
Wire transfers are high-risk transactions for the university because they do not have
the same level of recourse as other payment options. UA Statewide mandates the process
outlined here in order to minimize the possibility of fraud.
To initiate a wire transfer, the requesting department must complete the wire form and submit to Accounts Payable (A/P). This form acts as authorization to pay and provides necessary vendor and invoice information to A/P. A/P then verifies the integrity of the details and transcribes the needed information onto another internal wire request form, which A/P then faxes to the department for final review and signature. Once verified, the department returns the form to A/P, and A/P transmits to Statewide for processing.
Once Statewide finalizes the transfer, the payment should reach the vendor within approximately two to three business days (possibly the same day). However, as the banking system and Banner do not have a direct link, payments will not show up in Banner immediately. A/P staff must enter the payment into Banner manually, and A/P gives each payment at least one week from the time it is processed to ensure there are no issues.
Returned wire fees vary
As fraud avoidance is a primary concern of this process, please review the notice from Statewide of procedures in place to help avoid such incidents. In accordance, we ask that departments fax all documents with banking information.
Accounts Payable Fax: 907-474-7046.
For further information or questions regarding wire transfers please contact Brittany Hoch, ext.6119, email@example.com.
Please contact us if you require additional information or have any further questions.