Washington State University
BUSINESS POLICIES AND PROCEDURES MANUAL

PURCHASING
70.16
REV 7-00
Accounts Payable
335-2060
General Accounting
335-2013
Travel
335-2034

Payments to Outside Vendors

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OVERVIEW
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.
REQUIRED DOCUMENTS
The following documents are required before the Controller's Office can process any payment to the outside vendor.
Purchasing Authority
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 Office.
Invoice
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.
CONTROLLER'S OFFICE
The Controller's Office performs the following steps in processing vendor payments:
If no tax is charged, use tax is calculated based on the tax rate for the location where the materials or services are utilized.
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. See 70.14.

The University begins the discount period on the date the goods/services were received or the date the invoice was received, whichever is later.