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Home :: Policies :: Acc.Payable-Payments to Vendors

Acc.Payable-Payments to Vendors

Responsible Department
Comptroller
Effective Date
10/01/2015
  1. .

    Purpose

    The purpose of this policy is to clearly state the procedure for making payments to vendors.

  2. .

    Definitions

    Please see the University System of Georgia Business Procedures Manual at:  http://www.usg.edu/business_procedures_manual/

  3. .

    Statement

    1. Payments to vendors can be made only on the basis of an approved Purchase Authorization. A State Purchase Order, a confirmed State Requisition, or an approved Contract constitutes valid authorization for payment. Where special regulations apply, payment can be based on other forms of Purchase Authorizations; instructions applicable to these categories have been distributed separately to those personnel concerned.

    2. To preclude duplication of payment, the University pays on the basis of original invoices rather than statements. If the vendor does not, in its normal course of business, produce an original invoice, a machine produced billing is acceptable provided an explanatory statement is typed on the face of the document and is signed by a representative of the vendor.

    3. The third document required before payment can be rendered is the receiving report on which the requisitioning department acknowledges that the material or services described on the Purchase Authorization have been received and that they conform with all terms of the Purchase Authorization. A copy of each Purchase Authorization form is identified as the "Receiving Report" copy and contains a printed certification which must be completed by the recipient. It is suggested that each department formulate a procedure within the department whereby receiving reports flow in a timely and routine manner to the Accounts Payable Department. The receiving report is to be forwarded to the Accounts Payable Department promptly on the satisfactory receipt of all items described thereon that are received directly by the department from the supplier. For merchandise, other than equipment, received by Central Receiving from the supplier and forwarded to the department, the receiving reports should be directed to Central Receiving rather than the Accounts Payable Department. Receiving reports for equipment that have been received by Central Receiving should be forwarded directly to Accounts Payable by the recipient department.

    4. It is common for merchandise on Purchase Authorizations to be transported in multiple deliveries. When this happens it is important that the "Final Receiving Report" not be signed and delivered to Accounts Payable until all items have been received.

    5. Upon receipt of an invoice for partial shipment of the items on the Purchase Order, Accounts Payable will attempt to match it to a partial receiving report. If it cannot be matched Accounts Payable will notify Materials Management. That department can indicate that the goods on this invoice have been received and authorize payment or, they can reject the invoice.

    6. Substitutions, receipt of damaged or incomplete materials, or over or under shipments should be referred to the Procurement Office for reconcilement with the vendor. Claims against freight companies for material damaged in transit should be referred to Central Receiving. Any receiving report that involves a discrepancy and is forwarded to the Accounts Payable Department or Central Receiving should have clearly indicated thereon the actual quantity received and the condition of the shipment.

  4. .

    Support Info

    1. For any additional clarification, please contact the Comptroller’s Office or Accounts Payable.

    2. This document replaces North Georgia College & State University/University of North Georgia Policy and Procedure 708.12 which was in effect from July 1, 2009 through the effective date of this policy.
  5. .

    Procedures

    Any related operating procedures must comply with and reference this policy.

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