Washington State University
BUSINESS POLICIES AND PROCEDURES MANUAL
Payments to Outside Vendors
All payments to vendors are processed through the Controller's
Office. General Accounting processes payments on contractual agreements.
The Travel Division processes all forms of travel and hosting payments.
The Accounts Payable Section processes all other payments.
The following documents are required before the Controller's
Office can process any payment to the outside vendor.
This is authorization from the Purchasing Manager, either direct
or delegated, to make the purchase. A purchasing authority may be a Purchase
Order, Department Order, Transportation Request, Personal/Professional Services
Request, Departmental Requisition, or other appropriate document. Direct
questions concerning appropriate use of purchasing documents to the Purchasing
The invoice must have a printed heading and include an itemized
list of the materials or services supplied. Monthly statements are not acceptable
unless supported by itemized invoices. A State of Washington Invoice Voucher
may be used in lieu of an invoice if the vendor signs the vendor's certificate.
See also 30.45.
For contracts and blanket orders, the Controller's Office sends an invoice
to the department for an authorized signature and coding. The department
returns the completed invoice to the Controller's Office.
The Controller's Office performs the following steps in processing
- Verifies that the materials or services as invoiced comply with the
specifications indicated on the purchase authority.
- Verifies that the invoice is for materials or services actually received
and matches the receiving or approval information.
- Verifies that the unit prices agree with those indicated on the Purchase
- Verifies that invoiced freight charges are reasonable.
- Verifies that invoiced tax charges are correct.
If no tax is charged, use tax is calculated based on the tax
rate for the location where the materials or services are utilized.
- Verifies that allowable cash discounts are applied to the purchase.
If a cash discount is offered and the terms of that discount
can be reasonably met, the discount is calculated and the invoice reduced.
It is important that all departments promptly sign in merchandise through
Central Receiving in order to avoid losing cash discounts.
The University begins the discount period on the date the goods/services
were received or the date the invoice was received, whichever is later.
- Verifies that calculations and totals are correct.
- Verifies that the accounts charged are appropriate.