UC IRVINE ADMINISTRATIVE POLICIES AND PROCEDURES

Business and Financial Affairs

Accounting

Sec. 701-06: Processing and Distribution of Checks

Responsible Office: Accounting & Fiscal Services
Revised:
May 1999

References / Resources

  • UC Business and Finance Bulletin
    • G-32, Reimbursement for Overtime Meals
  • Accounting Manual Section
    • A-000-7, Official Documentation Required in Support of University Financial Transactions
    • D-371-11, Disbursements: Advance Payments
    • D-371-35, Disbursements: Honorarium Payments
    • D-371-77, Disbursements: State Tax Withholding from Nonresident Nonemployees
    • T-182-27, Taxes: Federal Taxation of Aliens
  • UCI Administrative Policies & Procedures
  • UCI Delegations of Authority
    • IDA 449, Honoraria
    • IDA 444, Exceptional Approval for Business Meetings, Entertainment and Other Occasions

Contact: Accounting Office - Accounts Payable/Payquest at (949) 824-5286 or 824-3662

A. Vendor (Accounts Payable) Checks

Vendor checks are issued by the Accounting Office in payment of bona fide University purchases. These checks are issued to vendors based on the payment terms stated on purchase orders and University invoice processing procedures. (See Section 707-10.)

To ensure that adequate internal control standards are met, a payment issued to reimburse expenses is delivered directly to the payee. Payments are not delivered to any of the individuals involved in the approval or payment preparation process. All relevant documentation should be attached to the request for payment, e.g., when a vendor contract for catering must be attached to a payment made directly to the caterer, the contract should be sent to the Accounting Office with the request for payment. The Accounting Office will mail the contract to the vendor with the check (or separately for electronic payments).

B. Check Request (Form 5)

  1. A Check Request (Form 5) is used to pay appropriate University expenses
  2. Departments originate the Form 5 and send it to the Accounting Office for processing. The Form 5 must include the following information (specific instructions are printed on the back of the goldenrod copy of the Form 5):
    1. The original documentation that supports the expenditure, if applicable. (For entertainment reimbursements, documentation is not needed if the reimbursement total is under $75.)
    2. Identify documents to be mailed with the check by printing or stamping the word "DETAIL" on them. A lower case "d" must be typed in the "d" space of the Form 5. All unmarked attach-ments will be retained by the Accounting Office as support for the Form 5.
    3. Complete payee name (typed: last name, first name) and address.
    4. Payee's employee number (if applicable), California residency status, and Social Security Number (SSN) must be shown in the spaces provided for all payments. Examples: consultants, architects, and honoraria recipients. Nonresident alien payees must have an SSN, Individual Taxpayer Identification Number (ITIN), or a receipt indicating that an SSN or ITIN has been applied for.
    5. Department account/fund/sub/object code to be charged.
    6. The Form 5 preparation date is left blank.
    7. The purchase order or agreement number, if applicable, must be entered in the purchase order number space.
    8. The person approving the expenditure must have a current Signature Authorization, Form U242, on file with the Accounting Office (see Section 701-13).
  3. Checks issued from a Form 5 can be distributed as follows:
    1. Electronic Funds Transfer (EFT) to employee's bank account when the appropriate authorization form has been completed by the employee.
    2. When the payee is an individual:
      • mail to payee's home address. Home address is: Payee name, number and street name, city, two-digit state code, and the five- or nine-digit zip code.
      • mail to payee's department. Department address is: Payee name, department name, and ZotCode.
      • other special handling approved by the Disbursing Supervisor.
    3. When the payee is a vendor:
      • mail to vendor's remit-to address. Remit-to address is: Vendor's name, number and street name, city, two-digit state code, and five- or nine-digit zip code.
      • other special handling approved by the Disbursing Supervisor.

C. Stop Payments

To request a stop payment, mail or fax the Declaration of Lost or Destroyed UCI Check to the Accounting Office, Disbursements.