University of South Florida

D
Decorative Items
Donations
Dues

E
Equipment
Expiration Dates

F
Federal Grants
Fellowships
Food
Furniture

A

Account Codes -

In Fast Financials, an account is a five digit chartfield value used to indicate the nature of the transaction being processed; i.e. the type of commodity or service involved.  These accounts are part of the General Ledger and are collectively known as the “Chart of Accounts.”

Different account groups are used for budgets, expenditures, transfers, reporting, equity and revenue.
In Purchasing and Payables transactions, (requisitions, purchase orders, Pcard transactions, Travel)
the accounts used are expenditure accounts, typically beginning with 5 (operating expenses) or 6 (non-operating expenses.)  (PECO construction is under account 18100.)

These expenditure accounts ‘roll up’ to budget accounts that are grouped to control and report on budget balances.  Budget accounts being with 8 and are not used at a transactional level.

 Different ledgers use different mapping of expenditure accounts to budget accounts.  Therefore an expenditure account of 53000 that ‘rolls up’ to budget account 88420 on auxiliary or E&G funds will roll up to 80000 on an RIA fund and 83420 to 82400 to 81530 and  to 81000 on a sponsored research fund.

The Rosetta Stone is a guide for the budgetary roll up for sponsored research funds.  Other maps are available on the Budget & Policy Analysis website. 

Item Categories that are selected during requisition entry apply the appropriate account to an item being purchased. 

Accounts should not be selected on a Requisition Header default page unless specific accounts were created by the controller’s office for the department’s sole use.

Advertising -

Advertising that includes the use of the USF logo requires preapproval from University & Communication Services.  Approvers for each area of the university are listed online here:
http://usfweb2.usf.edu/university-communications-and-marketing/marketing/print-approvals.asp

Employments ads without a USF logo require no further approval if they are less than $1000 and are LPO eligible. 

Advertising that requires Purchasing approval, promotional ads, ads costing  $1000 and up,  and any with a USF logo, are ordered via requisition. Quote information is needed (verbal if less than $25,000) although no additional quotes are needed as advertising is exempt from this requirement. USF4-02040

Advance Payments -

Advance Payments can be done under the following conditions:

• Goods or services are available only through prepayment

• Advance payment results in savings to the state greater than the interest paid if in arrears

Prepayments must be encumbered in FAST, regardless of cost. Original documentation that shows the price and the prepayment requirements must be sent to Purchasing with the requisition number referenced. Savings should be expressed by both dollars and percentage saved.

After the Fact Invoices - Invoices received without a valid Purchase Order being issued require explanation. Nothing should be purchased unless you have prior approval from Purchasing. With all the restrictions, you may not know that the invoice is not an appropriate expenditure and payment will be refused.

Under such circumstances, other funds will have to be used (such as Research Foundation or UMSA). The department cannot turn around and ‘reimburse’ the Foundation or UMSA (or anyone else) with state funds. Not every department has the option of other funding.

All requisitions for “After-the-Fact” orders should now be put into FAST.

The department must put an explanation in the Header Comments detailing the circumstances under which a valid Purchase Order was not obtained prior to receipt of the goods or services being billed.

Any backup documentation (consultant worksheet, W9), should be marked with the requisition number and faxed to Purchasing (x4-5362). These orders will not be mailed out to the vendor. If you do not explain on the description line, you risk the order being mailed and receiving a duplicate shipment.

Invoices over $1000 -

Making a purchase this large is a major problem. We always encumber invoices over $1000 for several reason. There are certain items that should be purchased through state contract if possible.

Equipment purchased must be inventoried and decaled by Property. They have no other way of knowing without a purchase order. This would leave the department’s assessed value undercounted. In addition, if an asset isn’t added to the department’s inventory, they will not be able to justify a replacement if the item is lost or stolen.

Airline, State Contract - Please visit the http://dms.myflorida.com/business_operations/state_purchasing for State Contract terms on travel.

Alcohol - Alcohol, with the exception of laboratory grade, cannot be purchased from the university funds. Ethyl Alcohol should be purchased through Research Integrity and Compliance.

Animals -

• All Animals used in research, teaching, or testing at the University of South Florida must be procured by the Division of Comparative Medicine.

• IACUC policy III.14, Effective 02/06

• For information or assistance, email compmed@research.usf.edu

Appliances - Appliances such as refrigerators, microwave ovens, coffee pots, heaters and fans for office use are considered Personal Convenience Items and cannot be purchased from state funds.  Such items must be purchased with Concession, Student or Foundation funds. USF4.02040(6)

Appliances for residence halls may be purchased by Student Affairs. Scientific and medical uses are allowed with justification. Appliances may also be purchased by PECO funding if so budgeted.

Architects and Engineers - The construction and renovation of buildings are managed by the Division of Facilities Planning and Construction. Questions regarding construction or renovation projects should be directed to the Division of Facilities Planning and Construction at 813-974-2625.

Planning for minor construction on the campus is performed by one of several Architects and Engineers who have contracts with the university. A copy of the company’s quote must be sent to Purchasing with the requisition tracking number on it in order to be approved.

An approved Space Impact form is required for all construction. This can be downloaded at http://www.pplant/forms.htm.

Automobiles / Vehicles - All vehicles purchased (with the exception of police vehicles or vehicles that run on diesel fuel) must be flex fuel compliant. This means the vehicles can run on ethanol (E85). Hybrid vehicles are not allowed to be purchased as they are not considered flex fuel vehicles. Vehicles should be purchased from state contract when available. If state contract is not available you must meet the Universities quote policy based on the final price of the vehicle. All vehicles will be tagged by the University and not the dealer. Please contact Lazara Stinnette @ lstinnett@admin.usf.edu for how to obtain a tag for your vehicle.

Contact the assigned Purchasing Agent for vehicles.  

View State Contract for vehicles online.

Trucks are also available on state contract.

View the EPAct Regulation (flex-fuel mandate)

The second type of bid is an Invitation to Negotiate (ITB); the ITN process is a flexible procurement process that is used when highly specialized and or variable services or products are required.  Negotiations offer an opportunity for selected Vendor(s) to discuss their responses with an evaluation committee.  The goal of this comprehensive process is for identification of the optimal outcome or the solution that best meets the needs of the University. Only representatives of the participating Vendors who are authorized to negotiate and make agreements shall be involved in negotiations.

Departments should contact Michael Hernandez mahernandez@admin.usf.edu   in the Purchasing office if they are considering any project that may require a competitively solicited bid ITB or ITN. The purchase of commodities or contractual services which cost $75,000.00 and up shall be awarded pursuant to a competitive solicitation, unless otherwise authorized (USF4.02030).

For a list of commodities and contractual services that are not subject to the competitive solicitation process go to http://usfweb2.usf.edu/purchasing/Regulations/regulation-usf4.02040.pdf

For a list of current bids available go to http://usfweb2.usf.edu/purchasing/purch2.htm

Blanket Orders (Amount Only) - Blanket orders require a brief, general description of the commodity being bought, effective dates, the previous year’s Purchase Order number and authorized buyers.

For E & G accounts blankets are usually dated for the fiscal year e.g. 7/1/xx-6/30/xx.

Grant accounts can run through the end of the grant year, but no longer than 18 months.

Blankets over $75,000 can be done but must have a single source justification or state/USF contract.

A minimal number or amount only will be allowed by exception only. Departments with special needs can contact the Purchasing Agent to discuss their situations.

Blankets $75,000 or more will require legal authority.

Books - Books can be purchased using LPOs and P-card. The Item Category for reference books is “Book & Supply,” account code 53500.

Books over $250 and which last longer than a year (as opposed to the Physicians’ Desk Reference or something that is updated annually) are considered OCO items. The Item Category for miscellaneous OCO books is “Book & Supply Equip,” account code 63120.

Carry Forward - Carry Forward funds may be used for the following purchases:

• Major equipment - office, scientific, maintenance

• Matching Challenge Grant Programs

• Minor renovations, maintenance and repairs

• Major studies, i.e. planning and analysis consultants to further the mission of the university

• Continuing courses that would otherwise end

• Enhance existing courses or add additional courses

Catering - Events that are eligible for food service on campus must contact Aramark for catering services (call 813-974-6166; FAX 813-974-0999; website: http://www.campusdish.com/en-US/CSS/UnivSouthFlorida/Catering; e-mail: catering@admin.usf.edu). If Aramark cannot meet your needs, this must be documented. A purchase order must be obtained prior to the event. If Aramark is not used, the documentation should be sent to Purchasing with the requisition tracking number noted on it. (See also “Food” for more information.)

Cell Phones - For more information on the University’s Cell Phone policy, please visit http://compass.custhelp.com and search for Process I.D. # 628 and 623.

Central Receiving -

Large Quantities - Large quantity items must be checked for any obvious damage before being stored. Adequate storage facilities must be secured before ordering large quantities. Contact a Central Receiving representative
(813-974-2512) for further information.

Large Items - Large items may have to be delivered directly to the Purchaser. If this is not acceptable, Central Receiving staff may agree to store the items until the purchaser is ready to accept the item for use, provided storage facilities are available.

Fragile/Sensitive/Perishable Goods - Fragile, sensitive, and perishable items will be delivered to the purchaser as soon as the item(s) arrive in Central Receiving.

Special Handling Circumstances - Special handling requires a) notification on the Requisition when the item is ordered; and b) the notification of the Central Receiving Manager.

Storage - Storage requests must be made as a Requisition is completed. Items will be stored for a limited time only.

Receipt of Goods:

Packing slip - The vendor encloses the packing slip. Upon receipt of a package, a Central Receiving representative matches the packing slip with the Purchase Order to verify information. Orders are received from Purchasing. **Note: Sometimes a vendor includes an invoice in the package.

Return Shipment - Payment for return shipment can take one of two forms 1) pre-paid by the University or 2) collected by the company and deducted from a future invoice. **Note: Restocking fees may be applicable to the Purchaser when the wrong items have been ordered.

Compressed Gases -

Bid No. 5-17-C Specialty and Compressed Gases

Awarded Vendor:

Airgas South, Inc (VF521390683)
1620 Tampa East Boulevard
Tampa, Florida 33619
Phone: (813)626-6778; Fax: (813) 621-3849

Awarded contract effective July 1, 2005 through June 30, 2008

Vendor has on-line ordering and accepts the USF VISA P-card.

Industrial grade, medical, research, specialty and ultra high purity (UHP), Cryogenic Liquids, and Liquid Helium.

For questions, please contact the appropriate Purchasing Agent; see list at http://usfweb2.usf.edu/purchasing/PURCH_DIRECTORY.pdf

Lot I: Industrial, Medical, Specialty and Research Grade Gases

Lot II: Cryogenic Liquids (Argon, Nitrogen, and Oxygen)

Lot III: Liquid Helium and Neon

Order Placement contacts: Chris Rhode, Anthony Needham, phone (813) 626-6778

Outside Sales Representative: Charles Spercel, phone (321) 508-0746

Billing Inquiries: Nancy Higginbotham, phone (813) 630-4869

Customer Service Delivery Issues: Anthony Needham, phone (813) 626-6778

Web ordering is available. For more information contact Charles Spercel at (321) 508-0746 or email at charles.spercel@airgas.com

If initiating a new requisition, the vendor will need the following information to reduce errors in deliveries and billing:

1. Authorized purchasers (anyone allowed to place orders)

2. Delivery point (building and room number)

3. Contact person and phone number (whom to contact for billing, deliveries, etc)

4. Vendor account code

They may be used for the following purposes:

• Recruitment
• Improved Faculty and Staff Morale Activities
• Professional Development
• Student Recruiting, Support Services, Student Program Support, and Financial Aid
• Facilities Construction, Improvements, and Renovations
• Organizational and Management Planning and Development
• Community/Professional Relations, Public Relations, Donor Relations, and Government Relations Expenses
• Acquisition of Professional Recommendations
• Effective Resolution of Legal Disputes

Expenditures must be justified by submission of a Certificate of Expenditure (hyperlink to form) describing the purpose, event, date of event, number and relationship of the participants to USF. 

Either the form or the standard comment REQ CONC can be used on a requisition.  Use of Payment Request Form (hyperlink) requires the attachment of the form or statement under justification. (USF Policy 0-500)

Contracts

University of South Florida Regulation

Regulation Number: 6C4-4.02060

SUBJECT: CONTRACTS

(1) Contracts for commodities or contractual services or licenses shall consist of a purchase order or bilateral agreement signed by the President or designee prior to the commodities being delivered or contractual services being rendered or in unusual circumstances, within thirty (30) days of the commodities being delivered or contractual services being rendered by the vendor.

(2) Extension of a contract shall be for a period not to exceed 12 months, shall be in writing, shall be signed by both parties prior to the expiration date, and shall be subject to the same terms and conditions set forth in the initial contract. There shall be only one extension of a contract permitted.

(3) A contract may be renewed. If the commodity or contractual service is purchased as a result of a competitive solicitation, the cost of any contemplated renewal must be included in the competitive solicitation. All contract renewals are subject to sufficient annual appropriations and a renewal shall be signed by both parties prior to the expiration of the initial contract.

(4) The President or designee has the authority to enter into contracts with the Consolidated Equipment Financing Program.

(5) In order to promote cost-effective procurement of commodities, contractual services or licenses the University has the authority to enter into contracts that limit the liability of a vendor consistent with Section 672.719, Florida Statues.

(6) The total value of a contract is the value of the initial term plus the value of all renewal terms.

(7) Any contract entered into for a period in excess of one (1) fiscal year shall state: “The University’s performance and obligation to pay under this contract is contingent upon an annual appropriation by the legislature.”

(8) All bilateral agreements for services shall be written and:

(a) provide dates of services

(b) provide payment terms

(c) indicate the University’s ability to unilaterally cancel the contract

(d) provide renewal terms, if any

(e) reference the Travel statute in Chapter 112, Florida Statutes

(f) provide units of deliverables

(g) require contractor to submit invoices in sufficient detail to allow for a proper pre-audit and post-audit

(h) provide that the University does not indemnify any person, party or entity|

(i) contain the signature of the President or designee and contractor.

(9) In lieu of a written bilateral agreement for services, the University has the option to issue a purchase order that includes the above items (a) – (h).

Copiers - USF awarded a bid (ITN #9-13-G Lot II) and has contracts with several copier companies for lease, purchase and maintenance of copiers.

Departments should contact the USF Computer Store for selection of an appropriate machine. 

Outright purchases are made through the Computer Store.  Leases and maintenance are handled via requisition or Pcard payment. The vendor's quote should be attached to any requisition submitted.

Konica Minolta copier requisitions require a specific format.  (Click on the hyperlink for more information.)

D

Decorative Items - Decorative items such as lamps, clocks, plants, flowers, cups, etc. are considered Personal Convenience Items and cannot be purchased with state held funds.  Such items must be purchased with Concession, Student or Foundation funds. USF4.02040(6)

Donations - Donations to the University of South Florida are handled through the USF Foundation.

Dues (See also “Memberships”) Now you can do memberships on P-card.

If the P-card is not being used for membership payments, they should be handled using the Payment Request Form. All the Chartfield information completed, signed by an authorized signer, invoice, open records statement attached and forward to Accounts Payable, ADM 147 (loc. AOC 100).

The department should send the “Open Records Statement” to Accounts Payable along with the original renewal form, invoice or membership application. The original does not need to be stamped or signed.

If the P-card is used, the same documentation (Open Records Statements and benefit) must be kept with the

P-card files and be available for audit.

The Athletics Department, when using non-tax levy funds, do not need “Open Records Statement” nor justification.

The account code for memberships is 62100.

E

Equipment - Equipment, or property, are items that are not consumable/expendable, that cost $1000.00 or more and the expected life is one year or more.

For more information, please visit http://compass.custhelp.com and search for Process I.D. # 818 and # 843.

Expiration Dates - All E&G, RO & AO accounts run through the fiscal year 7/1/XXXX – 6/30/XXXX.

Grants-Blankets and contracts can run through the grant expiration date or up to 18 months.

If an order exceeds the expiration date, but the grant is supposed to be renewed, note this in the Header Comment Section.

F

Federal Grants - Some purchases from Federal Grants require approval from the Division of Sponsored Research.

• Sub-agreements - are executed by Sponsored Research

• Federally debarred vendors will be checked at http://www.epls.gov for all expenditures of $25,000 or greater regardless of funding source

• Expenditures in excess of $25,000 require three written quotes

Fellowships -

A fellowship is an amount paid for the benefit of an individual (usually a graduate student at an educational institution) to aid in the pursuit of study or research. To qualify as a fellowship, the payment must be a relatively disinterested, “no strings attached” educational grant with no requirement on the recipient’s part to perform substantial services. A payment will qualify as a fellowship provided the University, as grantor will obtain no benefit, or only incidental benefit, as a result of the fellowship. If the University will receive more than incidental benefit, the payments are compensation for services performed that are subject to federal income tax withholding and also Social Security and Medicare (FICA) tax withholding.

For example:

• NIH training grants by definition are always classified as a fellowship.

• Federal research grants generally provide funding for compensation for services.

• Private instruction and research grants vary as to the nature of funding awarded (see guidelines below).

• University general funds and endowment income funds generally provide funding for compensation for services (see guidelines below).

• If the payment is made in consideration for past, present or future services, it is compensation for services.

• If the payment represents payment for services that are subject to the direction or supervision of the University, it is compensation for services.

Guidelines for Fellowship Classification:

Fellowship Recipients:

• Are only required to submit progress reports

• Determine activities based on the terms of the fellowship (may be assisted by faculty advisor)

• Do not provide teaching, research or other services that will benefit the University

Student Employees:

• Are told by a University employee where, when and how to work

• Perform work that is controlled or supervised by the University

• Determine activities based on University needs/consultation with University representative (such as completing work on a University research grant). Fellowship payments made to U.S. citizens are not subject to Social Security or Medicare tax (FICA).

Fellowship payments are fully taxable for income tax purposes; however, they are not subject to income tax withholding. Individuals receiving fellowship payments are responsible for making quarterly estimated federal and state income tax payments, if needed. Fellowship payments made to non-resident aliens are subject to special tax provisions and withholding under the Internal Revenue Code. All Fellowship payments should be processed via Financial Aid in order to ensure proper withholding for non-resident aliens.

Food - Food cannot be purchased from state-held funds with the following exceptions:

• Funds are provided by collected fees. A copy of the brochure, agenda, registration form, etc. specifically listing food as being provided as part of fees paid must be provided. Gratuities cannot exceed 18%.

• Grant guidelines specifically listing food as an approved purchase must be provided. The amount of money allocated for the food and the type of meal being paid for must be listed (e.g. lunch, afternoon break.)
Gratuities cannot exceed 15%.

• Food costs that exceed the budget must be approved by the granting agency with a change of budget allocation or a letter.

Regardless of the guidelines, Florida state grants can only pay for meals at the statutory levels of $6 for breakfast, $11 for lunch and $19 for dinner per person and no breaks. Documentation should be sent to the Purchasing Office with the requisition tracking number written on it. Food Service on Campus- On-campus events should be catered by Aramark who holds the USF food service contract (call 813-974-6166; FAX 813-974-0999); website: http://www.campusdish.com/en-US/CSS/UnivSouthFlorida/Catering/; e-mail: catering@admin.usf.edu). Account code for Aramark is 59050. Under no circumstances will the state pay for alcoholic beverages. (See also “Gratuities”)

Furniture - Furniture should be purchased from state contract. For more information, please contact the appropriate Purchasing Agent; see list at http://usfweb2.usf.edu/purchasing/PURCH_DIRECTORY.pdf

Account code for OCO furniture ($1000+) is 63120. Furniture under $1000 use account code 53300.