- Procedures
- Accounts Payable / Voucher Processing
- Capital Asset Management
- Cash Receipts
- External Billings
- Final Payment to Subcontractors
- Fly America Act
- Gift Processing
- Identity Theft
- Internal Department Billings
- Journals
- Payments to Foreign Nationals
- Procurement Card
- Purchasing
- Researcher Planning International Travel
- Travel Advance and Reimbursement
- Unauthorized Purchases
FBSC Procedures
Accounts Payable / Voucher Processing - Payment Request
The Payment Request system enables Cornell employees to initiate, track and approve direct payments to vendors, reimbursements, and cash advances. The CALS FBSC will process payments for all goods and services utilizing the Payment Request System.
This policy is under review and will be published shortly. We apologize for the inconvenience.
The Cash Receipts procedure applies to all monies received by the CALS Finance Business Service Center (FBSC) except for gift revenues processed by Alumni Affairs and Development.
External billings are billings for services or products that are invoiced to entities outside of the university. Examples of external billings include but are not limited to the following: reimbursements for expenses incurred by visitors, soil testing, farm services, publications, newsletters, conference registrations, lab analyses, etc.
Final Payment to Subcontractors
The CALS FBSC receives many requests for final payments to subcontractors. We have found that often these requests are missing information which is needed in order to process payments quickly. To avoid delays in processing final payments to subcontractors, invoices should include the following information:
- Subcontract Number
- Dates that the work was performed
- Invoice must be clearly marked as "FINAL"
- Certification of costs (the certification ensures that the costs incurred have been expended for the work which was performed). It needs to be signed by the consultant, subcontractor or authorized institutional representative). The certification can be something like the following:
- "I certify, as a representative of XXXXXXXX, that the costs invoiced here are the actual costs as recorded in the XXXXXXX records and as expended for the work actually performed in accordance with the terms of agreement # XXXXX-XXXX."
- The Cornell PI should also review the final invoice and approve it for payment before forwarding to the FBSC. (NOTE: An example of a Subcontractor Sample invoice can be found by clicking on the following - SAMPLE UNIVERSITY INVOICE AND INVOICE DETAIL
If you receive an invoice for a final payment that does not include this information, feel free to contact your FBSC representative and they will aid you in getting the payments processed as quickly as possible.
Individuals who travel internationally need to understand how the Fly America Act affects which air carriers you are allowed to utilize when traveling abroad. The Act requires that any foreign air travel funded with federal dollars be performed on a US flag air carrier when service provided by a US carrier is available unless "acceptable reasons" permitted by the government can be documented to determine the unavailability of a US air carrier. The Act has been in existence for many years and travel reimbursements are audited for compliance with this policy. Reimbursements are being returned to the FBSC when travelers are found to be out of compliance. If "acceptable reasons" for not using a US carrier are undocumented, we have been asked to remove the disallowed portion of travel expense from the federally-funded account to a departmental discretionary account.
The following web site provides links for all major US airlines: http://www.kls2.com/airlines/n-america.html#us. The Cornell Travel Office can also assist you with questions about utilizing US carriers for international travel. You can reach them at 5-4284 and their web site is: http://www.cbs.cornell.edu/travel/.
The Frequently Asked Question section was designed as a way of answering questions that faculty and staff are asking the BSC about our processes and about the best way of interacting with us. Previously, we are in a period of transition so your patience is needed as we work through the best way to handle your transactions. The ultimate goal of Workforce Planning is to streamline transaction processing so that they are more efficient and consistent across the University.
Gift Processing procedures apply to all gift monies received by departments. These gifts must be recorded by Alumni Affairs and Development services because they control all transactions of monetary gifts received by the University. Please refer to Policy 3.1: Accepting University Gifts.
The following web site deals with workplace identity theft: http://www.idtheftcenter.org/workplace.shtml.
It is important to be aware of the many ways in which our identities can be stolen. Check out this site for information about this important topic as well as "prevention tips".
Internal billings are billings for services or products that are charged to a University account number. Internal billings can occur within a single department or between other University departments. Examples of internal billings include but are not limited to some of the following: copier billings, postage, soil testing, farm services, technical support, lab analyses, mileage charges, etc.
A journal is the means of preparing a set of transactions for posting in the general ledger. Journals may be prepared by the department or by the CALS Finance FBSC representative. Journals are the mechanism to use for the following purposes: 1) need to redistribute revenue or expense or transfer funding; 2) need to correct accounting records; 3) need to record subledger activity.
The issues regarding payments to foreign nationals are complicated because of both immigration and tax laws. Immigration law addresses whether it is legal to make a payment to the foreign national. If a payment is for services performed within the US, we generally must determine whether the payment is allowed based on the visa classification and type of payment. Tax law addresses whether we are required to withhold taxes on the payment and report the payment on Form 1042S. As a general rule, Cornell must pay 30% in US federal taxes on payments to foreign nationals for services performed in the US. Contact your Departmental Financial Transaction Specialist contact for all questions regarding payments to foreign nationals.
For information about Research Interns contact Donna Updike, 255-3506.
The CALS Finance FBSC will serve as your procurement card coordinator. This includes the release of charges to your Procurement Card from the APPS system and the retention of original procurement card receipts as the responsible point of contact for Audit.
How to Access Services:
Email or phone all of your questions to your Finance Transaction Specialist (FTS).
The Automated Procurement and Payment System (APPS) is Cornell's online system for processing of requisitions, purchase orders, and vendor invoices. The CALS FBSC will assist in the purchase of all goods and services utilizing APPS.
Researchers Planning International Travel
Cornell sponsors a free medical and security assistance program for Cornell employees and students who are planning to travel abroad. The program is administered by International SOS. Services include medical and security evacuation, repatriation, access to SOS medical centers and around the world, email alerts, personal travel locator, emergency records, and prompts about vaccinations and boosters.
These services are over and above the business travel insurance employees already receive when traveling for Cornell. As long as you are on official University business, there is no charge to the employee or student who uses these services. Although there is no advance registration, you will need to carry a membership card with you at all times. The membership card and additional information about this program can be found on the following web site: http://www.einaudi.cornell.edu/travel/ and click the international SOS link.
Travel Advance and Reimbursement
The CALS Finance FBSC will answer your travel related questions and will process your travel reimbursement. This includes answering questions about travel advances, air travel requisitions, registration for conferences, travel reimbursement questions, and submission of vouchers to the Division of Financial Accounting for final processing.
How to Access Services:
Email or phone all of your travel related questions to your FBSC Finance Transaction Specialist (FTS).
Purchases made by departments or individuals outside of normal purchasing procedures is considered an "Unauthorized Purchase". These purchases are subject to approval by Purchasing. Contact your Departmental Financial Transaction Specialist contact for all questions regarding payments unauthorized purchases.
Examples of Unauthorized Purchases:
- Using personal credit cards to purchase digital cameras from Best Buy and then seeking reimbursement.
- Purchasing software on personal credit card.