MICHIGAN STATE UNIVERSITY OFFICE OF THE CONTROLLER 305 JOHN A. HANNAH ADMINISTRATION BUI1DING TELEPHONE (517) 355-5020 May 31, 1984 MEMORANDUM EAST LANSING • MICI-flGAN • 48824- 1046 TO: Deans, Chairpersons, Directors and Department Heads FROM: Lowell E. Levi, Controller SUBJECT: ANNUAL UPDATE TO THE MSU MANUAL OF BUSINESS PROCEDURES The 1984 Revisions to the Manual of Business Procedures are enclosed. Pages referenced below (dated May 31, 1984) should be substituted for corresponding pages dat8d earlier. A brief explanation of the changes follows: VOLUME I: Table of Contents - Addition of Section 68, "Authorized Signature Forms" and addition of Section 46, "Food and Lodging Purchased on Campus Charged to Univ ersity Accounts." Section 15 - Stock numbers listed for forms referenced. Section 16 Check cashing charge inc reased to 60¢ from 50¢; service charge for returned checks increased to $9 from $8. Section 20 - New Expense -Classification Codes: 009 - Resident Assistant 881 - Housing Program Expense; changed cost amount for classifying as materials and supplies from $300 to $500. Section 43 - Department name change to Payroll Department (formerly Payroll Office). Section 46 - New Section. Outlines procedures to be followed when food and/or lodging purchased on campus is charged to University accounts. Section 55 - Change reflects new job classification ranking system f or Administrative-Professional personne l -AP 05 (f ormerly APll); "Work Week" changed to "Pay Period. 11 Section 65 - New Revenue Classification Codes: S20 - Err1ploy'=e Health C1"1a·.c gcs 921 - Student Hea l th Char ges 922 - Heali::h Service Car ds .\15 U is an Affirmative A ct ion/ Eq ual Opportunity Institution ANNUAL UPDATE TO THE MSU M.Al~UAL OF BUSINESS PROCEDURES May 31, 1984 Page 2 Section 66 - Clarification of Note Don final page. Section 68 - New Section. Authorized Departmental Signatures form (based upon departmental units) to facilitate the monitoring of transactions for authorized signatures. Section 75 - Department name changes: Payroll Department and Accounts Payable (formerly Payroll Office and Accounts Payable Section of Accounting); revised Direct Payment Voucher. VOLUME II: Section 210 - CICS access procedures outlined. Section 230 - Policies for assignment of animal space outlined to replace "Housing Facilities" paragraphs. Section 235 - Clarification of policies and procedures of Library Copy Centers. Section 236 - Clarification of procedures of Library Database Searching Services. Section 255 Office Services Department change in services offered. Section 270 - Material Return Slip stock number changed; page numbers referenced updated; authorized signatures paragraphs deleted. Section 275 Radio Broadcasting Department change in services offered. Section 280 - Telephone numbers changed; changed procedure for requesting telephone directory changes. Section 285 - Change of copy center location to Nisbet Building, room 330 (formerly Natural Science, room 133). Section 300 - "Equipment Inventory" redefined (Cost and Useful Life changed); department name change to Insurance and Risk Management (formerly Insurance Department). Section 320 - Department name changes: Vice President for Finance and Operations and Treasurer; Associate Vice President for Business and Finance; and Assistant Vice President for Finance (formerly Vice President for Business and Finance; and Assistant Vice President for Business and Finance ) . Section 3.25 - De partmen t name change t o Mail Processing (forme rl y Campus Hail Room). ( ( MANUAL OF BUSINESS PROCEDURES - VOLUME I Michigan State University Date: 5-31-84 Index 'i~-l(**"'k***·k** CONTROLLER'S OFFICE Accidents, Reporting of Account Numbering Account Request, New Accounts Receivable Alcoholic Beverages Authorized Signature Forms Budget Reallocation Cash Handling Cash Receipts Change of Name, Address Checking Accounts Checks Cancelled or Refunded Check Cashing Checks: Lost, Stolen, Destroyed Collection Advice Compensation for Non-Regular Assignment Delinquent Receivables Departmental Bookkeeping Departmental Invoice Summary Departmental Receivables Deposits Dir~ct Payment Voucher Employees, New 35.8 5.1 5.2 10.1 45.2, 45.4 68.1 12.1 15.1 15.1 55.10 15.4 15.4 16.1 43.1 10.3 55.11 10.2 1.1 74.2 10.1 15.1 75.l 55.3 MANUAL OF BUSINESS PROCEDURES - VOLUME I Michigan State Univers i t y Da t e : 5-3 1-8 4 ( ( Index - Continued ********** i'( CONTROLLER'S OFFICE Employees Withholding Encumbrance Adjustments Expenditure Codes Field Trips Food and Lodging Purchased on Campus Charged to University Accounts Foreign Checks Graduate Assistant Stipends Honor aria Identification Cards Independent Contractors Insurance and Risk Management Department Invoice Processing System Journal Vouchers Loss Prevention Meals and Lodging Membership Dues Military Pay Multiple Check Voucher Object Codes Expense Revenue Over time 55.1 18.1 20.1 25.1 46.1 15.2 55.1 55.11, 75. 2 30.1 55.12 35 . 1 74 . 1 40 . 1 35.2 45 . 1 47.1 55 .1 5 75 .4 20 . 1 65 .1 55. 11 .. MANUAL OF BUSINESS PROCEDURES - VOLUME I Date: 5-31-84 Michigan State University Index - Continued CONTROLLER'S OFFICE Payroll Department Cash Advances Direct Deposits New Employees Pay Period and Dates ( Time Cards Petty Cash Reconciliation Refunds Reimbursement Voucher Safety Inspection Signature Requirements Signers on University Accounts Student Employees Taxes, Sales and Use Temporary Appointees Tips Transfer of Funds Transportation, University Travel Advances Travel Insurance Travel, University Travel Voucher 55.8 55.6 55.3 55.1 55.4 60.1 1.4 25.4 75.6 35.4 66.1 68.1 55.3 50.1 55.11 45.1 40.2 25.1 70.2 35.10 70 . 1 75.8 ~.tANUAL OF BUSINESS PROCEDURES - VOLUME I Michigan State University Date: 5-31-84 Index - Continued *";~********* CONTROLLER'S OFFICE Vehicle Insurance Vouchers ( Worksheet for Commitments 35.7 75.1 1.1 MANUAL OF BUSINESS PROCEDURES - VOLUME I Michigan State University Date: 5-31-84 Table of Contents **i"******* .. k CONTROLLER'S OFFICE Section Name Section If Accounting for Departmental Transactions Account Numbers and Account Requests Accounts Receivable Budget Reallocations Cash Handling Check Cashing Encumbrance Adjustments Expenditure Codes (see Section 65 of Revenue Codes) Field Trips Identification Cards Insurance and Risk Management Department Journal Vouchers Lost, Stolen or Destroyed Checks Expenditure Policies and Guidelines for Food, Lodging and Beverages Food and Lodging Purchased on Campus Charged to University Accounts Membership Dues Michigan Sales and Use Tax Payroll Department Petty Cash Funds Revenue Codes (see Se c tion 20 r,- "" -.. . VJ.. Expenditure Codes) 1 5 10 12 15 16 18 20 25 30 35 40 43 45 46 47 so 55 60 65 MANUAL OF BUSINESS PROCEDURES - VOLUME I Date: 5-31-84 Michigan State University Table of Contents - Continued '"°"'*****·'k·k*** CONTROLLER'S OFFICE Section Name Section II Signature Requirements Authorized Signature Forms ( Travel Advances, Procedures for Processing Invoice Processing System Vouchers 66 68 70 74 75 Page : Da t e : 55 .9 5-31-84 ( ( ( Pa y roll Department Cont.) I . Record of Hours Worked 1 . Requirement a. The Fair Labor Standards act reauires that a record of hours worked be maintained for all n on exempt emplo y ees . Academic and Adr'.inistrati v e Professional personnel ranked AP-05 and abo v e a r e considered to be exempt employees. All other employees are non-exempt. b. Payroll time cards are appropriate rec8rds for student and hourly employees . 2. Retention of Records Each department is responsible for keeping a record of hours worked on each non-e x empt employee four months after the end of the fiscal y ear. II. GRADUATE ASSISTANT CERTIFICATE OF WITHHOLDING TA..X EXENPTION A. Graduate assistantship stipends are not subject to Social Security taxes. B. C. D. If the assistantship is primarily for research. and is supported by gift, grant or Experiment Station funds, and if all candidates in the degree pr_ogram in which the assistant is enrolled are required to do equivalent research, the stipend may be exempted from Federal , State and local income tax withholding. The taxability of such stipends is subject to review by the Internal Revenue Service. If the assistantship is primarily for teaching, applicable Federal , State and local incoille taxes will be withheld . If all candidates in the degree program in which the assistant is enrolled are required to do equivalent teaching, the assistant may file for refund of the amount withheld as part of his or her annual tax return. The Internal Revenue Service may hold , however, that such stipends are taxable . If the Chairperson of the department determines that t h e graduate research assistant q~alifies for tax exemption, the exemption certificate on the appointment form should be completed. exemption certificate should be crossed out. If the appointment does not qualify, the Page: Date: 55 . 14 5-~1-84 (Payroll Departnent Cont.) b. Hours worked in excess of a standard work dav or week should be approved in advance by comDletino Form CO-pa-25, "Approval for Overtioe for.Non- (See Sample, Page .55.23). Exempt Employees." 0 2 . Compensation a. Time-Off l) As _a general policy, overtime hours are to be compensated by time-off, if the equivalent tiille-off can be mutually agreed upon and the time-off can be scheduled within the pay period. 2) If time-off cannot be given on/or before the last day of the current pay period the employee must be paid fo-::- the overtime hour~( b. Payment for Overtime Hours 1) 2) 3) 4) For hourly employees, excluding Clerical Technical, overtime must be submitted on a red payroll overtime time card. Clerical Technical overtime must be submitted·on a green payroll overtime time card. Salary over time must be submitted on a blue payroll over time card (See Sample, Page 55 . 24). The payroll overtime cards provide for increasing overtime hours earned by 50% to reflect a time and one half payment. Hours reported on the payroll overtime cards must be rounded off to the nearest tenth of an hour. All red and green payroll overtime time cards should follow the same schedule of submission detailed in section Payroll Time Cards." I.E.4 . , "Deadline for Submitting All blue payroll overtime time cards should be submitted to the Payroll Department on Wednesday of Student Labor pay weeks. A separate payroll overtime time card must be prepared to pay overtime hours (Does applicable to the shift differential . not apply to payroll of Physical Plant or to Housing and Food Services hourly employees.) . 5) Overtime cards may be obtained from the Payroll Department. (Pa y roll Department Cont.) c. Rate of Payment Page : Date : 5-31-84 55 . 15 1) Hourly employees should be paid their regular rate. 2) The hourly rate for a person on an annual salary is determined by dividing the annual salary by 2,080 (40 hours for 52 weeks). 3) Approval of the Personnel Department is necessary when overtime is submitted for A-P employees classified as AP-05 or above . E. Military Pay 1. Regular, full-time employees who are or d ered to tempo rary active duty for military training will be allowed fifteen (15) days leave of absence. The University will pay the difference between regular pay and mili tary pay when the military pay is less. The military pay, which will be supplemented by the University , is the base pay. The employee must present a copy of the pay voucher from the Government to document the amount of military pay received. 2 . Military pay will be deducted from regular pay as follows: a . Faculty - a copy of the military pay voucher should be forwarded to the Payroll Department. Payroll will determine the amount to be deducted. The military pay will be deducted from the next paycheck. b. A-P and C-T - a copy of the nilitary pay voucher should be submitted to the Personnel Department. The Personnel Department will determine the amount to be deducted and report to the Payroll Depart- ment. The military pay will be deducted from the next paycheck. c. Hourly - a copy of the military pay voucher should be forwarded to the Payroll Department . Each department is responsible for deducting military pay on the payroll time cards . The military pay should be shown separately and deducted from the gross amount. The balance will be paid to the employee and will be subject to withholding and social security t a x es . ( / \ ( Page : Date : 16. 1 5-,31-84 CHECK CASHING The Cashier's Office, 110 Administration Building will cash checks ( in the amount of $100 or less under the following guidelines: A. This service is available to all persons with a current validated University ID card. B. No more than one check per person per day may be cashed . ( C. There will be a charge of 60¢ for each check cashed. D. No two-party checks will be cashed except checks received by students from their parents (or legal guardians) with an amount of $100 or less. E. No checks presented by students drawn on banks located in Lansing or East Lansing will be cashed during the period between May 15th and the first day of classes for Summer School. F. A service charge of $9 will be assessed for any check returned for any reason other than a bank error. ( Page: Date: 5-31-84 46.1 FOOD AND LODGING PURCHASED ON CAMPUS CHARGED TO UNIVERSITY ACCOUNTS I. GENERAL This section sets forth the procedures to be followed when charging meals, lodging or refreshments to University accounts. These procedures apply to purchases made at University facilities and the University Club. These purchases must be made in accordance with the Expenditure Policies and Guidelines for Food, Lodging and Beverages, Section 45. II. PURCHASES FROM RESIDENCE HALLS Meal tickets for use in a residence hall can be purchased in the respective residence hall. Departments will be billed for meal tickets via a Housing and Food Service Transfer Charge. The transfer charge will list the serial numbers of the tickets purchased. 1. When five or less tickets are purchased, the user should list the names of the ticket users on the transfer charge. 2. When more than five tickets are purchased, the name or purpose of the group should be listed on the transfer charge. 3. When meal tickets are purchased in a group, and used on a piecemeal basis, the department must record the ticket number, the name of the person using the ticket and the date the ticket was used on a University Housing Meal Ticket Record (see example, page 46.3). Departments may make copies of page 46.3 to use for this purpose. The completed Meal Ticket Record should be maintained in the department as documentation of the tickets used. Page : Date: 5-31-84 46. 2 Food and Lodging Purchased on Campus Charged to University Accounts (Continued) III. PURCHASES FROM CROSSROADS CAFETERIA, KELLOGG CENTER , THE UNION BUILDING AND UNI VERSITY CLUB A. A prenumbered charge slip is to be used to make interdepartmental charges for food services and/o r l odging (see examples of charge slips for each of the above starting on page 46.4). B. The prenumbered charge slip must contain the following information: 1. Name of department making the charge 2. Account number to be charged 3. Date of the charge 4 . Name of person(s) served. If more than five people are involved names need not be listed. Simply indicate the name or purpose of the group. (If non-university, indicate relationship to department.) 5 . Signature of authorized department representativ e ( UNIVERSITY HOUSING MEAL TI CKET RECORD TICKET # ---- through # ----- PAGE: 46. 3 DATE: 5-31-84 RECEIVED BY: · TICKET # -------------- TICKET ISSUED TO DATE: - - - - - - - - DATE Pag e : Da te: 46 . 4 5-3 1-8 4 CHARGE ACCOUNT MICHIGAN STATE UNIVERSITY East Lansing RECEIPT TICKET N~ 3332 Number _________ _ DATE _____________ _ Receipt of the following CROSS ROADS SERVICES is acknoledged: You are authorized to charge this amount to the account name and number shown above. ITEM COST $ ------- Sales Tax TOTAL $ Please sign and return the White copy to the CROSSROADS CAFE, 124 International Center. Retain the Pink copy for your files. 0 · 12029 MSU is an Affirmative Action/ Equal Opportunity Institution S igned - - - - - - -- - - - - - -- - Dept. Head or authorized representative L--- ---- ------ --------- ----------~------------~ The Kellogg Center M ichigan State University East La nsing , Mich igan 48824 517 -332-6571 The Kellogg Center Michigan State University East Lansing , Michigan 48824 5 1 7 -3 3 2 -6 5 7 1 Page : Date : 5-31-84 46 . 5 ( ( .-DAll • REFERENC£N0: ·; t · DESCRIPTION - 1 CHAIGES,CR DATE · I REFERENCE NO. , - DESCRIPTION -1 -CHARGES/°'--_ Vepa)Ltme.nt Name. __ _ __ _ ___ _ _ MSU UNION BUILVING Addlt.U4 Pwr.po4e. ---------- ---- --------------- Phone. 11.e.c.upt 06 the 60.U.owi.ng UNION a.cbtow.ledg ed: 1 n 6 oJtma..ti.o n 1t.equ1Aed 6~ Unlv fl/1.4.Uy &u.ui U4 066.lce- NUMBER a.nd namu 06 peJUort4 4eJlved SERVICES i.A 46 . 6 Page : Date : 5-31-84 f9 Vcu:e Acc.otutt II -------- N~ 4524 COST $ i.1J a.n A 6 6i.Juno..tJ..v e Action MSLJ Equa.l. OppoJr..tu.n.il.y 1 '14.tU:u.tlon You Me. a.uthoJuzed t:o c.h.a/lge t:h...ui amount: to the. a.ccotutt name. a.nd m.unbell 4hown a.bove •••••••••••• TOTAL $ ~====== Plect.4e. 4,lgn a.nd lldu.lln the. WWe. a.nd Yellow c.op.iu t:o the. Un.ion Accou.n..tuig 066.lc.e.. Re.ta..ln the. P.uik c.opy M yowr. 6ilu. S.lgne.d __,V_e._p_,t-. """'H,..,...ea.--,a-o-Jt_a.ut__,..h,-o-lU--,,-z-ed........- lte.pltU e.n.tati Ve 0-14469 Page: Date: 46.7 5-31-84 ( .- ( - ·- PLEASE COMPLETE INFORMATION WHERE CIRCLED . RETURN THE WHITE COPY TO THE UNIVERSITY C L UB . RETAIN THE PINK COPY FOR YOUR F I LES . -·--· -·-- ---- . --------- ------------ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 38377 MICHIGAN ST ATE UNIVERSITY EAST LANSING, MICHIGAN DEPARTMENT No. ADDRESS CATE ACCT . NO . CHARGED Receipt of the fol lowing THE UNIVERSITY CLUB services is acknowledged DATE I TEM I NFORMATION REQU I R D · BY U NIVERSIT Y BUSINESS OFFICE. Jrr,fUM9(R ANO "'fAJrr,,![S Of" l'(R50NS $[111Y[0 OlltCiAHIZATIOH ll![P,.ES[NT[O ANO PUAPO.$£ COST i !, You are authcr i zed to c:harge this amount + to the Dept. and Ac:c:t. number shown above TOTAL s SIGN ED - - - - - - - - - - - - - - - - - - - - - -- -- OCPT l'tCAO 0111! AUTl-40111:IZCO fl'(P,tCSCNT4T IV [ - - ----- -- - - -- - - ----- - -- -- - -- - - - - -- - - - - - - - - - - - - - - -- - LOST, STOLEN OR DESTROYED CHECKS Page: Date: 5-31-84 43.1 In the event that a check is stolen , notify the appropriate office immediately. If the check is lost, please make a thorough search before notifying the appropr i ate office. If the check is a payroll check, notify the Payroll Department, 350 Administration Building. All other checks should be reported to the Accounting Department, 360 Administration Building. The following procedures will be followed: 1. The payee must come to the appropriate office and fill out a lost check form. 2. A stop payment is immediately placed on the check. 3. After the bank has confirmed that the check has not been cashed prior to the stop payment, a duplicate check will be issued. Page: Date: 5-31-8 4 20.1 EXPENDITURE CODES I. GENERAL Proper classification of all expenditures aids in budget planning and control. The object classification becomes a basis for the preparation of reports and expense studies. To insure accuracy of reports, it is important that all expenditures be properly classified by the user departments. ( II. EXPENDITURE CLASSIFICATION CODES: 001 Ranked Faculty Salary 002 Unranked Faculty Salary 003 Graduate Assistant Salary 004 Administrative-Professional 005 Clerical-Technical Salary 006 Other Salaries 007 Regular Labor Payroll 008 Student Labor Payroll 009 Resident Assistant 010 Personal Services 011 Retirement 012 Social Security 013 Payroll Deductions 014 Hospitalization Insurance 015 Fringe Benefits 016 Unemployment Compensation NOTE - CODES 001-010 COVER ALL SALARIES AND WAGES. CODES 011-0 17 FOR USE BY PERSONNEL AND CONTROLLER'S OFFICE ONLY. (Expenditure Codes Continued) 072 Contractual Services - This classification includes: Page: Date: 20.4 5-31-84 a. Alterations, repairs and maintenance to buildings which are not capital improvements b. Professional services and physical examinations c. Honoraria d. Consultant services e. f. Laundry and dry cleaning g. Payment of insurance premiums carried on retired Insurance and surety bonds University employees 073 Contractual Overhead - For Office of Contract and Grant Administration use only. 082 Supplies and Materials - Cost of commodities which are ordinarily consumed or. expended within a comparatively short length of time or converted into the process, construction and manufacture of equipment or form a minor part of it, including offices supplies, chemicals, fuels, forage and stable supplies, carpeting, drapes, small tools, etc. 090 Equipment - New or used items costing $500 or more with a useful life of three years or more. Examples include vehicles, livestock not purchased for slaughter, museum and art collections, scientific apparatus, etc. NOTE - THE ABOVE ITEMS COSTING LESS THAN $500 MUST BE CLASSIFIED AS SUPPLIES AND MATERIALS (082). 091 Equipment Leases - To be used for periodic payments under an authorized lease-purchase agreement (see Volume II , Section 320). 092 Equipment Fabrication Components - For Office of Cont r act and Grant Administration use only. 093 Freight on 090 Equipment. Pa g e: Date : 20 .7 5-31-84 (Expenditure Codes Continued) 190-199 Resale Items - Items purchased for resale by the MSU Bookstore, General Stores, Food Stores, Concessions, Crossroads Cafeteria, etc. 810 Insurance 811 Tuition - Tuition paid to East Lansing schools 812 Maintenance and Repairs - Equipment and building ( 813 Trustee Fees 814 Laundry - Laundry and cleaning 880 Distribution of Expenditures for Dormitories and Union Building 881 Housing Program Expense 890 Major Repairs for Dormitories and Union Building (Revenue Codes Continued) Page: Date: 65.2 5-31-84 910 Endowment Income - For use by Vice President for Finance and Operations and Treasurer only. 911 Other Investment Income - For use by Vice President for Finance and Operations and Treasurer only. 912 Sales and Services of Educational Activities - Revenues of educational departments not directly associated with the training of students, e.g., film rentals, sales of scientific and literary publications, testing services, etc. 913 Auxiliary Activities - Housing and Food Services summer room and board 914 Auxiliary Activities - Housing and Food Services summer conferences 915 Auxiliary Activities - Housing and Food Services buildings 916 Auxiliary Activities - Housing and Food Services dining room 917 Auxiliary Activities - Housing and Food Services grill 918 Auxiliary Activities - Athletics 919 Auxiliary Activities - Other 920 Employee Health Charges 921 Student Health Fees 922 Health Service Cards 925 Sales and Services of Hospitals 930 Other Sources - To be used for revenue that does not fit into any other category . 931 Other Sources-Application Fees - Fees collected from individuals applying for admission to the University. Page: Date: 65.3 5-31-84 (Revenue Codes Continued) 950 Decrease (Increase) in Restricted Revenues Held for Future Expenditures - For use by Vice President for Finance and Operations and Treasurer only. 995 Non-University Revenue - To be used for funds collected that do not belong to the University, e.g., sales tax, deposits to any Agency account. III. GUIDELINES A. Revolving accounts - All accounts in the range 21-2700 through 21-3199 that are not dormitory or university housing accounts will use 919. Accounts in the range 21-2500 through 21-2699 will use either 912 or 930 depending on whether or not the account belongs to an educational department. B. Clearing and Deposit, and Agency Accounts - All accounts in the ranges 21-3200 through 21-3399 and 31-3501 through 31-4999 will use 995. C. A code must be used for all transactions affecting revenue. Therefore, all cash deposits will require a code and journal entry request and interdepartmental transfers may require a code. D. The above guidelines and the notations in item II above, "For use by Vice President for Finance and Operations and Treasurer only" are generally true, but there may be ~xceptions. If there are questions about these guidelines or any other facet of revenue coding, ccntact the Accounting Department, 360 Administration Building. SIGNATURE REQUIRED !Unit Administrator Designate Unit Administrator FORM - - Status - Academic - Temporary ent (with ending dates) n Advice - Student Receivables - an 90 days past due o Advice - Student Receivables - o r e days past due r1 Advice - Departmental Receiv- Less than 90 days past due r1 Advice - Departmental Receiv- 90 or more days past due yment Voucher al Assistance Request Performance Evaluation Screening Certification - Note J Transfer Notice Grants sence Report rtmental Transfers (Various 1 service billings) oucher Absence - Academic - Continuing ent (Tenure System/Job Security Absence - Academic - Temporary ment (with ending dates) vice Request Return Slip and/or Shipping store Special Order Check Voucher emi c Personnel Requisitioh Change o Employ Collecti Less t Collecti 90 or Collecti ables Collecti ables Direct P Educatio Employee Equipmen Equipmen Gifts an Injury A Interdep intern Journal Leave of Employm System Leave of Employ Mail Ser Material Permit MSU Book Multipl e Non-Acad Dean or Assistant Vice Presiaent Designate Dean or Assistant Vice President Vice Pres~dent/Provost !Approval Office for Personnel Actions (Provost or Personnel Office) X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X I i X I X ,,....._ C/) I-'· (JQ ::l lb rt (::! ti CD • ~ ..0 (::! r'· ti CD ij ::l rt CJ) 0 0 ::l rt '-' t:I '"d lb Pl rtG'Q CD CD V1 O'I I O'I w· I-' +=' I 00 +=' SIGNATURE REQUIRED Unit Aaministrator Designate Unit Administrator Dean or Assistant Vice President Designate Dean or Assistant Vice President Vice President/Provost ~pproval Ottice for Personnel Actions (Provost or Personnel Office) FORM - - Occupati Official Overtime Personne Recommen as Res Fellow Reimburs Request onal Accident Report University Travel Authoriz~tionD Payroll Cards 1 Action Notice dation for Temporary Appointment earch Associate or Post-Doctoral 1 ote ement Voucher for Emergency Medical Examination and/or Treatment - Note B Request Request Request Request Request to Establish a Petty Cash Fund for Gasoline and Oil Credit Card for Interdepartmental Material or Servic e fo r Keys for Long-Term Use of Ownership of sity Vehicle f o r Position Classification/ sification/Reactivation fo r Programming Support for Publication of Material tor Univer Reclas Request Request Request Resale Request Request Person Request Proced Positi Requisit Revolvin Staff I. Student tor Retirement - Academic for Retirement - Non-Academic nel for Waiver of Affirmative Action ures for Filling Academic ons - Note C ion to the Purchasing Department g Account Request Form D. Card Employment Application X X X X X X X X X X X X X X X X I X I X ! I x I I x X X "' .ll,.. l i I I ; I I I ! I X , I ! I I I X ; X I X I. X X X X X X X ,......_, C/) r'· cg Pl rt i::: ti (D :;a (D ..0 C r'· ti (D El (D :::1 rt Ul 0 0 :::1 rt '-" t:P-d Pl Pl rtOQ (D (D lJ1 °' I Q'\ l.,.) . t-' lJ1 I co p. ,,. FORM SIGNATURE REQUIRED Unit Administrator Designate Unit Administrator Dean or Assistant Vice President Designate Dean or Assistant Vice President !Vice President/Provost fpproval Office for Personnel Actions Provost or Personnel Office) Student or Labor Payro Termination of Employm Continuing Employmen Job Security System) Termination of Employm Temporary Employment Transmittal Sheet for and Education Propos Travel Voucher - Note 11 Cards ent - Academic - t (Tenure System/ X X X ent - Academic - (with ending dates) X X Sponsored Reserach als D X X ' X I X I j X X X X Note A - The required signature for this form depends on the cost of the equipment to be purchased. For equipment costing $1 , 000 or more , a unit administrator must sign. For equipment costing $5 , 000 or more , a dean or equivalent must sign . For equip ment costing $10 , 000 or more, the Vice Pres i dent for Research and Graduate Studies must sign . Note B - If the unit administrato r i s not available then a unit administrator designate may sign. Note C - I f category "Other" is utilized for explanation of reason waiver is requested then P rovo st must s i gn . Note D - Unit administrators mus t have their travel vouchers signed by their dean or as sistant vice pres i den t. Deans mav sign their own travel reimbursement voucher but must h ave their Official University Travel Authorization form si gned by the Provos t. ,,-... (/) I-'· ()'Q ::1 Pl rt ~ ti ro ~ ro ...0 ~ I-'· ti (I) a (I) ::1 rt [/l 0 0 ::1 rt ..._,, t:I f-d Pl Pl rt ()'Q (I) (I) Vl~ I~ w· t-' ~ I co +' Page: Date: 75.1 5-31-84 VOUCHERS I. DIRECT PAYMENT VOUCHER A. Purpose 1. This voucher was designed to simpl ify payment when a requisition and purchase order are impractical because of the nature of the payment. Examples include payments to lecturers and entertainers, refunds and other situations where an invoice is not normally submitted. Advance payments can normally be made using a purchase order draft. 2. This voucher does not replace the normal purchasing procedure and therefore cannot be used in situations which require a requisition and purchase order (such as subscriptions) and must not be used after a purchase order has been issued. B. Form Direct Payment Voucher forms (see sample, page 75.11) may be obtained from General Stores, stock number 140-2478. C. Preparation 1. The voucher must be typed by the initiating department , giving the complete name and address of the payee . If the payment represents compensation to an individual (e.g., honorarium paid to a guest lecturer) , the soc ial security number and home address of the payee must be included on the form in order to comply with IRS r egulations. 2. Only one person or company can be paid on a single voucher. (Vouchers Continued) Page : Date : 5-31- 84 75 .2 3. The purpose for payment must be indicated in de t ai l in the body of the voucher and should include dates , where ap plicabl e, such as in the case of performers or memberships. 4. Sales tax should not be included in the total payment as the University is tax exempt. 5. Any detail, including invoices or contracts explain i ng the reason for the voucher, should be stapled to the white copy. 6. Material to accompany the check, if any, should be attached to the blue copy. 7. The voucher must be signed by an authorized signer. D. Restrictions 1. Honorariums and Fees - See page 55.13. Direct payment vouchers should not be used for honorariums exceeding $1,500 or covering a period in excess of ten days for an entire project. Such cases should be handled through the Payroll Department. 2. Direct payment vouchers may not be used for reimburse ment of local meals and l odging at off - campus facilities. Reimbursement vouche r s should be used in such instances. 3. Questions concerning t he propriety of using direct payment vouchers to pay indivi duals should be addressed to Accounts Pay a ble, 36 6 Admini st r a ti on Buildin g, telephone number 355-0 3 31, in adv ance of t he performance of the services in question . Page: Date: 75.3 5-31-84 (Vouchers Continued) E. Routing 1. Departments should retain the pink copy and forward the other three copies to Accounts Payable for verification and approval. A voucher may be walked through Accounts Payable only in the case of a University emergency. Travel and reimbursement vouchers are not processed in ( this manner. A direct payment voucher charged to research grant accounts (account numbers in the range 71-0100 through 71-5999) should be forwarded to the Office of Contract and Grant Administration, 302 Administration Building, for approval. Contract and Grant Administration will forward the voucher to Accounts Payable. A direct payment voucher charged to a general fund salary account should be forwarded to the Office of Planning and Budgets, 321 Administration Building. 2. After audit, Accounts Payable will forward the voucher to the Accounting Department for payment. 3. Accounting compares the signature on the direct payment voucher to the signature on authorized signature cards. 4. Accounting will assign a voucher number and prepare a check. 5. The check is mailed directly to the payee with t he blue copy. Page: Date: 75.4 5-31-84 (Vouchers Continued) 6. The voucher is distributed as follows: White - Accounting Department Green - Department Blue - Payee Pink - Department (retained after typing) II. MULTIPLE CHECK VOUCHER A. Purpose This voucher facilitates payments of a common nature to more than one payee (e.g., fee refunds, payments to conference participants, etc.), and eliminates the need to prepare separate vouchers for each payee. B. Form Multiple Check Voucher forms (see sample, page 75.12) may be obtained from General Stores, stock number 140-2570. C. Preparation 1. The form must be typed by the initiating department giving the complete name and address of each payee. If the payee is on campus, the address must conform to requirements established by the Campus Mail Service. If the payments represent compensation to individuals for services performed (e.g., payments to conference participants), the social security number and home address of each payee must be included on the form in order to compl y with IRS regulations. If the payments are for honoraria or services, see page 55.13. Page: Date: 5-31-84 75 . 5 (Vouchers Continued) 2. If more than one page is necessary, separate multiple check vouchers must be prepared, with the total indicated on each multiple check voucher submitted . 3. Multiple check vouchers may only be charged to one account. 4. Receipts, where applicable (conference receipts, etc . ) , ( must be attached to the voucher. 5. The multiple check voucher must be signed by an authorized signer. D. Routing 1. Forward all copies to Accounts Payable, 366 Admini stration Building, for verification and. approval. A multiple check voucher with charges to research grant accounts (account numbers in the range 71-0100 through 71-5999) should be forwarded to the Office of Contract and Grant Administration, 302 Administration Building, for approval. Contract and Grant Administration will forward the voucher to Accounts Payable. 2. After approval, Accounts Payable forwards the voucher to the Accounting Department for payment. 3. Accounting compares the signature on the multiple check voucher to the signatures on authorized signature cards. 4. Accounting assigns voucher numbers and prepares a check for each payee listed. 5. THe checks are mailed directly tc the payees. Page: Date: 75.6 5-31-84 (Vouchers Continued) 6. The voucher is distributed as follows: White - Accounting Department Green - Department III. REIMBURSEMENT VOUCHER A. Purposes l ·. To reimburse a petty cash fund. ( 2. To reimburse persons who use their own funds for legitimate University purposes, such as procuring small quantities of supplies in an emergency or purchasing meals or lodging (while not in travel status) for University guests (see Section 45). Use of this voucher does not replace the normal purchasing procedure and therefore cannot be used in situations which require a requisition and purchase order. This voucher must not be used for a transaction after a purchase order has been issued. 3. Reimbursement vouchers should not be used for reimbursable payments which are to be mailed (e.g ., conference fees, professional membership dues, etc.). These payments should be made directly by the department by using a direct payment voucher. 4. Purchases made by individuals from their own funds have a limited reimbursement of $50 for any one item. ( ( (Vouchers Continued) B. Form Page: Date: 75.7 5-31-84 The three-part Reimbursement _Voucher forms (see sample, page 75.13) may be obtained from General Stores, stock number 140-2646. C. Preparation 1. The form must be typed by the initiating department giving the complete name and address of the payee. If the payee is on campus, the address must conform to requirements established by the Campus Mail Service. The purpose of the expenditure also must be noted. 2. Several purchases may be listed on one voucher. 3. A receipted statement,. showing date of purchase and amount of payment, should be attached to the voucher for each purchase. If the nature of the expenditure is such that no receipt is rendered (e.g., telephone calls, parking meters, etc.), the voucher must be signed by the person making the expenditure. In the event that a personal check must be used for a payment, only a paid receipt or a copy of the cancelled check is acceptable for reimbursement. 4. The voucher requires the signature of the person to be reimbursed and an authorized signer for the account(s) \ .D. Routing charged. 1. The complete voucher should be for~a~ded to Accounts Payable, 366 Administration Building, for veri f ication Page: Date: 75.8 5-31-84 (Vouchers Continued) and approval. A reimbursement voucher with charges to research grant accounts (account numbers in the range 71-0100 through 71-5999) should be forwarded to the Office of Contract and Grant Administration, 302 Administration Building, for approval. 2. After approval, Accounts Payable will forward the l voucher to the Accounting Department for payment. 3. Accounting compares signature on the reimbursement voucher to signatures on authorized signature cards. 4. Accounting assigns a voucher number and prepares a check. 5. Checks are mailed directly to the persons to be reimbursed. 6. The voucher is distributed as follows: White - Accounting Department Green - Department Blue - Payee IV. TRAVEL VOUCHER A. Purpose To submit expenses incurred during travel, reimbursable under the published travel regulations of the University. Copies of the MSU Travel Regulations may be obtained by calling 355-0343. B. Form Travel Voucher forms may be obtained fr01n General Stores, stock number 140-2786 (see sample, page 75.14). Page: Date: 75.9 5-31-84 (Vouchers Continued) C. Preparation 1. The form must be typed in triplicate and all copies submitted according to instructions printed on the form. The complete name and address of the payee must be included. If the payee is on campus, the address must conform to requirements established by the Campus Mail ( Service. 2. Refer to the Reimbursement Chart in the MSU Travel Regulations booklet for: a. Maximum amount of reimbursement for travel, b. c. Required proof or voucher certification to be Itemization of travel expenses, and, attached to the travel voucher. NOTE: Since the University directly pays local travel agencies for travel fares of employees traveling overseas on official University business, no reimburse ment can be made to or claimed by the traveler for the cost of these fares; nevertheless, the traveler must attach stubs or receipts covering international one-way or round-trip fares. 3. The travel voucher must be signed in accordance with the signature requirements (see Section 66). Unit administrators must have their travel voucher signed by their dean or assistant vice president. Deans may sign their own travel reimbursement voucher, but must have their official University travel authorization form signed by the Provost. D. Routing 1. In-state travel vouchers, along with the original travel authorization, must be forwarded to Accounts Payable, 366 Administration Building. Page: Date: 75.10 5-31-84 (Vouchers Continued) 2. Travel vouchers covering out-of-state or overseas t r avel, along with the completed out - of-state trip report and original travel author izat i on, must als o b e sent to Accounts Payable. The completed trip report must show department name and 5-digit code along with social security number for faculty and/or staff and ( student number for students. 3. Accounts Payable verifies and approves all in-state, out-of-state and overseas travel vouchers. If a travel advance related to a travel voucher being processed has not yet been repaid, the amount outstanding wi ll be deducted from the voucher and applied to the travel advance. 4. After approval, Accounts Payable forwards the voucher to the Accounting Department for verification of: a. authorized signatures, b. c. availability of funds. correctness of account numbers, and, 5. Accounting prepares a check and inserts the check numbe r on the voucher. 6. The voucher is d istributed as follows: White - Account i ng Department Green - Department Blue - Payee 7. The check is mai l ed to t he payee at the address indi cat e d on the voucher. 1. Prepare typewritten in quadruplicate and obtain required Signatures. 2. Refer to Manual of Business Proce dures for correct preparation . 3. Send first three copies to Accounts Payable. Room 366. Administration Building. MICHIGAN ST A TE UNIVERSITY DIRECT PAYMENT VOUCHER WHITE - Controller's Off ice GREEN - Return to Department wi th Check Number - Remittance Advice BL UE (to be returned with c heck ) PAYEE NAM"' ADDRESS ( PURPOSE : This voucher is to be used when the issue of a requisition and purchase order is not possible because of the nature of the payment. PINK - Department Copy DEPARTMENT ACCOUNT TO BE CHARGED Pa2"e: Date: 5-31-34 75 . 11 ADDRESS ACCOUNT NUMBER OBJECT CLASS I I AMOUNT I I I I I I I I I I I ( PLEASE BE EXPLICIT IN THE REASON FOR EXPENDITURE. WHERE A REFUND IS INVOLVED. GIVE THE RECEIPT NUMBER THAT RECORDED PAYMENT AMOUN T \ \ I CERTIFY THAT THE ABOVE PAYMENT IS CORRECT ANO JUST. TOTAL PAYMENT APPROVED UNIT ADMINISTRATOR I DATE AUDIT CHECK NUMBER AND DATE BUDGET APPROVAL DATE 140-2478 (REV . 8-83) Form No. - - - CO-ge- / :t( 'J:\:t ::: :::::::::::::::::::::;: ·.·.·••. This Section to be Completed by Data Processing I .·.· Operator Name Operator ID . Network Password Appl ication Password Completed by: Date Page: Date: 5-31-84 230.1 LABORATORY ANIMAL CARE SERVICE I. GENERAL A. Laboratory Animal Care Service (LACS) located at C-100 Clinical Center, telephone number 353-5064, provides campus-wide services for: 1. Laboratory animal medicine and care; and 2. Procurement of animals for authorized research and ( teaching. B. The department office should be called two days prior to the time services are needed (except for clinical emergencies). C. The "Investigator's Handbook," published by LACS and available free of charge upon request, contains regulations concerning animal usage and a detailed listing of all services. II. NON-PROFESSIONAL SERVICES LACS offers, on a charge basis, the following non-professional services. A. Care of animals (specimens or colonies) B. Feed and bedding supplies C. Surgery packs D. Cage cleaning (washing) E. Trucking of cages, animals, feed, etc. III. PROFESSIONAL SERVICES The following professional services are performed by LACS free of charge. A. Consultation on facilities, experimental design, and utilization of species Page: Date: 230. 2 5- 31-84 (Laboratory Animal Care Service Continued) B. Consultation and/or veterinary inspection regarding disease prevention, diagnosis and treatment of laboratory species C. Information on procurement and distr i bution of animals and animal supplies IV. SURGERY FACILITIES The use of LACS operated suites for surgery in the Clinical ( Center and Life Sciences may be scheduled by calling the departmental office. V. ANIMALS A. To order animals, Form 0-9653 (see page 230.5, Ex hibit II), should be completed and submitted to the LACS office. This form can be obtained by calling 353-5063. Only one specie may be included on each order. To expedite orders, phone in all orders before noon on Thursday, for shipment the following week. Paperwork should follow. B. Delivery of standard research animals requires from one to two weeks after receipt of the order, while delivery of exotic or non-standard species need from four to eight weeks. Call LACS for specific information concerning standard and non-standard animals. C. The yellow copy should be retained by the ordering department and the remaining copies should be sent to the LACS office. D. Claims for shortages, unusable animals, crushed shipping con ta i ners, etc ., should be dire c ~2d t o LACS by c a l l ing Pa ge: Date: 230.3 5 - 31-84 (Laboratory Animal Care Service Continued) 353-5063. The white original will be returned to the department when charges are processed. VI. CHARGES FOR ANIMALS, SERVICES AND MATERIALS A. Upon receipt of a request by a department or investigator t o supply animals, services and materials, LACS will fill out Form LACS-1 (see page 230.6, Exhibit III) . ( B. When delivery takes place, the investigator or author iz ed departmental representative must sign the form and retains the first copy to check it against LACS's monthly billings. VII. BUDGET RESPONSIBILITY It is the responsibility of each department to request on ly such materials, services or animals as can be paid out of ava i lable fund balances. VIII. STATEMENTS A. The cut-off date of the Friday nearest to the 25th day o f the month has been established to facilitate posting of departmental charges. Charges for materials, serv ices or animals delivered between this date and the las t day o f t he month will be charged in the following month. In checking ledger sheets, departments should adv ise LACS o f any discrepancies between the charg es to their accoun t a n d the total rece i pt cards received dur i ng the accoun t ing month. B. Char ges wil l app e ar on the de partment or gr a nt 's le dger sheet a s ei t h e r 082 for s u pplie s, 071 f o r con t ractua l services and 010 for salaries . Page: Date: 230.4 5-31-84 EXHIBIT I LABORATORY ANIMAL CARE SERVICE Michigan State University ( ( ( POLICIES FOR ASSIGNMENT OF ANIMAL SPACE BY L .A. C. S. 1. 2. Assignment of space by the Laboratory Animal Care Service (LACS) will be based on first come, first served. conflicting claims on space, if the issue cannot be resolved by the department chairman involved, the matter will be referred to the Dean's Advisory Group. In the case of Compatible experiments utilizing identical or different species will sometimes be housed in the same room with notification and concurrence of the investigators involved. 3. All animals in LACS areas will be maintained to meet state and federal laboratory animal care regulations. Total care will be provided by LACS unless other arrangements have been made. Standards for animal care are set forth in USPHS Publication 111024 as revised and the Animal Welfare Act. 4. Charges will be on a per diem cage charge established by LACS on the basis of periodic actual cost studies. Note: Animal technicians will work on a routine daily schedule so that animals are cared for each day the same period of time. They will not be available to hold animals or otherwise directly assist in experiments unless special arrangements have been made. Unless a part of the experiment, diets of known quality and composition will be selected by LACS. "Animal care" includes: a. b. C • d. e. f. g. h. Daily feeding Daily watering Cleaning of cages and racks Exercising where required by minimal standards Cleaning of entire rooms and corridors Daily observa tion and recording of animals' condition 24 -hour emergency v eterinary service (no charge) Daily supervision to ensure state and f ederal standards of laboratory animal care are maintained (no charge) Pa ge : Da t e : 23 0 . 5 5-31 -84 ( JSDA REPORTING CATEGORIES Y X Z EXHIBIT I I MICHIGAN STATE UNIVERSITY (Number of Animals) LABORATORY ANIMAL CARE SERVICE MUST BE FILLED IN BY REQUISITIONER Release No.1_0 0 7 6 From _ __________________ Dept. Phone No . - - - - - - - - Acc't No . - - - - - -- - Deliver to room or build ing - - - - - - - - - - Investigator - - - - - - - - - - Date to be delivered - - - -- - Office to be billed-----=,.,_,...--,----- Sign ---=--..,.---,..,..,..--,---=--.,..-~...,....,,,---- Bldg. and room Department Head or Authorized Rep . Date of Order Description of Item or Service Quantity Ordered Billed Amount Per Diem Rate X T ime Miscellaneous Grand Total ·- Credit Laboratory Animal Care Service Acc't No. 21 -3019 MSU is an Affirmative Action/ Eaual Qpporruniry Institution TOTAL 0 -9653 Signature Date Pa g e : Pag e : 230 . 6 5 - 31 -84 ACCOUNT NO. RELEASE NO. RELEASE DATE DELIVERY DATE BILLING DATE CODE QUANTITY SYMBOL TOTAL CHARGE -- I SYM j AMOUNT I I 24718 t ' LACS-1 I I I I ACCOUNT NO. I REL NO - I REL OATE I OEL DATE I SILL-OATE EXHIBIT III I I I CODE I I I µ.IANTITil INVESTIGATOR I DELIVER TO I ROOM BLDG. DESCRIPTION SIGNATURES: DEALER: RECEIVED BY: LABORATORY ANIMAL CARE SERVICE MICHIGAN ST A TE UNIVERSIT't ( ( ( Page: Date: 5-31-84 270.1 PURCHASING DEPARTMENT I . GENERAL POLICY A. The Purchasing Department, Purchasing Building, telephone number 355-0357, is the centralized agency of Michigan State University vested with: 1. The authority to issue purchase orders or sign ~ontracts binding the University; 2. The responsibility of securing maximum returns from expenditures of the University and University administered funds, in the procurement of equipment, supplies and services rendered by outside agencies. B. Purchases will be made on the basis of competitive market prices, quantity, quality and service which includes delivery. C. The purchasing agent and his/her assistants are the only personnel authorized to commit the University for the purchase of goods and services. Any commitments made by the members of the faculty and staff are not binding on the University and vendors' invoices covering these commitments may not be honored. II. PURCHASE REQUISITION A. Form The requisition form is a numbered form which can be obtained from General Stores (stock number 140-26 74), telephone number 355-1700 (see Exhibit I, page 270.11 and 270.12). ( .l ( ( Purchasing Department (Continued) B. Purpose Page: Date : 5-31-8 4 2 70 .2 1 . This form is used to procure equipment, materials , supplies or certain services from an off-campus sour c e . 2 . Certain materials and supplies are stocked at Genera l Stores. A purchase requisition is not required to obtain materials and supplies from General Stores (see General Stores, page 220.1). C. Preparation 1. Instructions for completing the requisition form are listed on the back of the form (see back of form, page 270.12). The form is specifically designed for double space typing. 2. Each department is responsible for determining that funds are available to cover the total cost of the purchase. D. Distribution 1. After the form is completed, the white copy should be forwarded directly to the Purchasing Department. The yellow copy should be retained for the department records . 2. The Purchasing Department will price the requisition or secure quotations and information as to availability, and if required, forward t he requisition to Accounts Payable, 366 Administration Building. 3. Accounts Payable will revie~ the requisition for authorized s i gnatures an d ava i l a bility o f fun d s . The requisition is th en returned t o the Pur c h a sin g Department for preparation of the purchase order. Page: Date: 5-31-84 270.3 Purchasing Department (Continued) III. PURCHASE ORDER A. Form The purchase order form is a nine-part form used by the Purchasing Department (see Exhibit II, page 270.13 and 270.14). B. Purpose ( 1. To officially authorize a vendor to supply and charge the University for goods and services ordered. 2. Without a properly prepared purchase order, the University has no obligation to recognize or pay any vendor charges. Any verbal orders are the personal responsibility of the individual giving them. C. Preparation 1. The purchase order is written and distributed by the Purchasing Department. 2. All shipping inquiries about an order, up to the time of delivery and acceptance of the materials or services, should be initiated by the department concerned and addressed to General Stores, Expediting Section, telephone number 353-5390. D. Distribution 1. Form - Forms are color-bar coded. a. White - Vendor b. Yellow - Accounts Payable (payments file) c. Orange - Accounts Payable (numerical file) d. Bittersweet - Purchasing (numerical file) e. Gray - Purchasing (alphabetical file) Page: Date: 270.4 5-31-84 Purchasing Department (Continued) f. Blue - General Stores (receiving) g. Tan - General Stores (expediting) h. Green - Inventory i. Cherry - Requisitioning Department 2. Departmental Copies ( via Campus Mail Service. a. Forms are distributed by the Purchasing Department b. The cherry copy is sent to the requisitioning department after the purchase order is written. c. The department should compare its purchase requisition with the cherry copy and determine that Purchasing has ordered exactly the items requested. d. The department copy is to be used as a receiving report and a photo copy must be returned to General Stores, Expediting Section, each time shipment is received until delivery of the order is completed. E. Receipt of Damaged Goods 1. Damaged materials with a value in excess of $25 should be reported immediately to General Stores, telephone number 353-5390. 2. A representative from General Stores must inspect the materials and file an Inspection Report within 15 days I after receipt of the materials or a claim cannot be filed . ( I ( Page: Date : 5-3 1 -84 270.5 Purchasing Department (Continued) 3 . The General Stores' representative will prepare the Inspection Report and distribute copies as follows: a. White - General Stores b. Yellow - Purchasing Department c. Pink - Accounting d. Blue - Department 4. The original shipping carton and packaging material in which the damaged materials were received must be returned with the damaged materials. 5. The General Stores' representative will arrange for the transfer of materials to General Stores before leaving the department. It should be noted that at this point the materials are the property of the shipping company. F. Open Purchase Orders 1. These orders are issued to cover certain supplies , services or emergency repair items. 2. Open orders usually cover a specified period of time and a fixed dollar amount. 3. Equipment items (expenditure code 090) cannot be charged against open orders. 4. Open orders may be arranged for University departmen t s where frequent small purchases are necessary and such items are not available from an on-campus source . Requests for open orders should be directed to the Purchasing Department. Purchasing Department (Continued) Page: Date: 270.6 5-31-84 5. General Stores delivery trucks make pick-ups daily and will pick up and deliver items purchased on open orders. Call telephone number 355-1700 for information . 6. General Stores has several open orders with local vendors. These facilities should be utilized whenever possible (see General Stores, Section 220 for ordering procedures). G. Emergency Orders 1. These orders will be handled on a rush basis. However, such orders should be so designated only in the case of a breakdown of equipment or where human or animal life is endangered. 2. Call the Purchasing Department, telephone number 353-0357, and give specifications, account number and requisition number. The order will be placed immediately for delivery by the fastest method. 3. Items that can be obtained locally will be picked up by General Stores' truck and delivered where requested. 4. If the above procedure is impossible to follow because of a breakdown or an unusual emerge~cy, you may procure required material or services and send a confirming requisition which must explain the nature of the emergency. H. Vendor Exhibits on Campus Departments may request vendors to demonstrate equipment or materials on campus but must obtain prior approval. in ( ( ( Page: Date: 270.7 5-31-84 Purchasing Department (Continued) writing from the Purchasing Department. The only exceptions to this policy are: Career Carnival, Farmer's Week and the Business Women's Annual Display. I. Maintenance Service Contracts 1. Departments desiring a maintenance service contract for equipment to be serviced periodically, should sign Form CO-ge-15c (see Exhibit V, page 270.17, indicating: a. Type of equipment b. Serial number c. Length of document d. Location of machine e. Name and number of account 2. If the company fails to make the inspection noted by the contract, an appropriate credit will be claimed by the Purchasing Department and returned to the department that paid the charge. 3. Renewal notices sent to the department upon expiration of contracts should be forwarded to the Purchasing Department for continuance, if desired. 4. When a contract is terminated, due to sale, trade-in, transfer of equipment, or any other purpose, notify the Purchasing Department immediately. If contract is terminated prior to expiration date, a proportionate r~fund will be obtained by the Purchasing Department and r eturned to t he account or iginal l. y char ged . ( ( Page: Date: 270.8 5-31-84 Purchasing Department (Continued) IV. RETURNING MERCHANDISE TO VENDOR A. Form The Material Return Slip and/or Shipping Permit, General Stores stock number 140-2562, is a six-part form available at General Stores, telephone number 355-1700 (see Exhibit III, page 270.15). B. Purpose This form should be used when any type of merchandise is returned to vendor, as in the case of duplicate shipments, exchange of merchandise, sending merchandise off campus for repairs or trade-in, and shipment of merchandise due to expiration of lease. C. Preparation 1. It is imperative that the form be completely filled out by the department. A full description of the articles being returned should be given so that if the shipment is lost, a claim can be filed with the carrier. 2 . Particular attention should be given to the completing of the following blocks on the form: a. Material received on purchase order number, b. Account number; and c. State dollar value of shipment. D. Distribution and Routing 1. Departments must determine the merchandise to be returned, complete the form and forward all c opies t o the Purchasing Department. Page: Date : 270.9 5-31-84 ( ( Purchasing Department (Continued) 2. Purchasing Department assigns a consecutive number, indicates the buyer's name, returns the yellow copy to the department and files the salmon copy in a numerical file. 3. Purchasing Department must obtain approval from the vendor before merchandise can be returned. Therefore, do not return merchandise directly to the vendor before approval is granted. E. Alternative to Items 1, 2 and 3 Above 1. Whenever a shipment does not require prior approval by the Purchasing Department, the department can call Purchasing Department, obtain a material return (MR) · number, enter the number of the Material Return Slip and/or Shipping Permit (MR), and either allow General Stores to pick up materials or departments can take materials directly to the post office, airport, etc. Then, forward the MR form to the Purchasing Department . 2. After approval, if prior approval is required, the Purchasing Department will forward the first five copies of the Material Return Sl ip and/or Shipping Permit (MR) to General Stores. If not approved, the copies will be returned to the department with an explanation for disposition of the materials. 3. General Stores will pick up the merchandise and leave the green copy with the department. The gre en copy will indicate driver's name and the date picked up. ( ( Purchasing Department (Continued) Page: Date: 270.10 5-31-84 4. The pink copy will be returned to the vendor with the merchandise and is used as a packing slip. 5. Stores will indicate the shipping information on the white and blue copies. The blue copy is retained by General Stores and filed alphabetically by vendor. 6. The white copy is forwarded to Accounts Payable where a debit memo is prepared. The amount of the debit memo will be deducted from the next invoice processed for that vendor. A copy of the debit memo will be forwarded to the department (see Exhibit IV, page 270.16). The account originally charged will receive credit. If a check is received in settlement of a debit memo of over $10, the account originally charged will receive credit except in those cases where the original payment was made from funds budgeted for a prior year. 7. Departments inquiring about the status of the merchandise should call: a. The Purchasing Department, telephone number 355-0357 prior to the time that the merchandise is picked up. b. General Stores, telephone number 355-1700, after the pick-up has been made. E. AUTHORIZED SIGNATURES FOR PURCHASES AND EXPENDITURES Requisitions must be signed by an authorized signer for the accounts from which funds are being expended (see Section 66 fo r details regarding authorized s i gners ) . REQUISITION N~ 15174 9 MICHIGAN STATE UNIVERSITY Requisition To The Purchasing Department Dept. No. Dept. Name ~tores: DELIVER TO IF NOT AS ABO VE (lo~•t,on to Leave receipt and obtain s,gnat.urel ~Bldg. No. ~Bldg. No. I Account No. Building Name Building Name PREVIOUS OR SUGGESTED SOURCE: PURCHASING SOURCE ( EXHIBIT I .. . PREVIOUS ORDER NO .: ~ :::J Destination-MSU . . MSU Quotation No. I COMP. I I I 'DATE NEEDED: VENDOR NO: CJ Shipping Point - I Vendor Quotation No./Name I i ~ONet 30 days ,~ I Buyer Code r.O. Code Page: Date: DATE: 270 : 11 5-31-84 'Budget . Dept. Spec. Code Room No. Room NO. lnst,uctlon, · ~ DO NOT FILL IN SHADED AREAS . READ REVERSE SIDE PRIOR TO COMPLETING THIS FORM . ~ POD PURCHASE ORDER D 0 - CJ 2% 10 Net30 NO. I Buyer I Delivery Due Date 'Date Item No. Quantity & Units Catalog or Part Number Description (Please type only on lines indicated) Unit Price . Leave Blank _J -( D DO NOT DUPLICATE - THIS ORDER WAS PHONED TO YOUR ___________ ON __ ; __ ; __ .... L I ,_ ~ ~ ,- - .. Dean or Division Head Research Grants Date Date REQUIRED SIGNATURES AND DATES Dept. Head or Authorized Rep. Date Accounting Date Ordered by Phone Number WHtTE - To Purchasing; YELLOW - Requisitioner Retain MSU is an Affirmative Action/ Equal Opportunity Institution Stock # 140-26i Michigan Sr ate university Prmrmg Q.95 :. Back of Requisition to the Purchasing Department Page : Date : 270 . 12 5-31-84 INSTRUCTIONS FOR COMPLETING REQUISITION FORM This form will convey to the Purchasing Department your requirements for supplies, services and equipment and from it a Purchase Order will be wrinen. The Michigan State University Purchasing Department is empowered by the Board of Trustees to commit the Un iversity for approved departmental requirements of supplies, services and equipment and does so when requested on this REQUISITION form . The follow ing may assist in the prompt procurement of your needs: (~ 1 REQUISITION forms may be obtained from General Stores. 2 TYPE on lines only. Use second sheet if needed . 3 DESCRIPTION is important and needs to be concise but clear and complete to enable Purchasing to know the exact materials needed . Use catalog or parts numbers when possible. Note name and number of catalog when used as a reference . Unit prices or cost estimates assist in identification. 4 DEPARTMENT SPECIAL CODES may be entered in this block by requisitioners for internal processing or record keeping within their own department. Such codes will be printed on the Purchase Order when typed . 5 SPECIFICATIONS for unusual requirements may need to be given in a separate memorandum , accompanied by drawings or samples . 6 SUGGESTED SOURCES will be welcomed ; also, reference to previous Purchase Orders. Copies of any correspondence or price informa tion secured by the department preliminary to ordering would be of assistance if attached to the requisition . 7 QUOTATIONS. It is not the responsibility of requisitioning departments to get quotations. Quotations will be secured by the Purchasing Department as necessary to make an adequate price determination. If desired, memorandum request for quotations may be made to Purchasing prior to writing a requisition . 8 AWARD .OF ORDERS , where multiple quotations have been secured, will be on the basis of price, quality and service. These considera tions being equal , preference is given to Michigan manufacturers and suppliers. An adequate written justification is necessary from the using department to purchase from other than the low bidder. 9 SIGNATURES required are 11) the Department Head or person responsible for the department budget, 12) the Dean or Division Head , if re quired by him , (3) the Auditor for Research contracts if grant funds are involved. The name and phone number of the person responsible for the requisition , or the one who will use the material ordered, will be of assistance if additional information is needed. 10 DATE NEEDED is important t o the handling of the order. When early delivery is urgent Purchasing will make every effort to meet the date given. It should be kept in mind, however, that " rush" orders mean extra expense and often higher prices. 11 DELIVERY is expected to be made to the General Stores' Receiving dock and from there to you by General Stores' truck. Please notify General Stores Receiving of anything delivered by the supplier directly to you. 12 GENERAL STORES may have in stock the material you need. Check their catalog or call them (Ext. 5-1700) for office supplies, maintenance supplies, miscellaneous hardware and electri cal supplies, etc., and also laboratory supplies. Use a Stores requisition form . 13 ERRORS. DAMAGED SHIPMENTS, etc . should be reported immediately to Expediting section of Purchasing (Ext. 3-5390) . Please check your copy of the Purchase Order with your copy of this requisition. 14 PROCUREMENT for all University departments is the business of the Purchasing Department. When in need of service, materials or equip ment use this requisition form , or IF URGENT phone Purchasing . Refer procurement problems , questions, requests for assistance, etc . to us. Phone individual buyers on their extensions or the department , 355-0357, A ddress: Purchasing Building, West Service Road. ( 'T NO DEPT NAME Pae: 270.13 ACCOUN;t..N Ot ~ ; - - !BL ro i~ - - - - - - - - - - - - - - - - - . - - - -_ J ua e: 1G NO BLDG NAME ROOM NO Kl NO BLDG NAME ROOM NO REOU ISIT;QN NO 0 I DAY I YR ( r L B ( PURC HASE ORDER his number must appear on all documents and containers. EXHIBIT II _J M S.U BID NO VENDOR BID NO TERMS EXPECTED ARRIVAL BUYER CODE ITEM NO QUANTITY UNIT DESCRIPTION UNIT PRICE ( IVr ~ TO MICHIGAN STATE UNIVERSITY ACCOUNTS PAYABLE DEPT. 366 J HANNAH ADMINISTRATION BLDG . EAST LANSING , Ml 48824-1046 ORIGINAL TO VENDOR EXEMPT STATE/FEDERAL TAX ST A TE 04011 0 FEDERAL 38760 130K DELIVER TO MICHIGAN STATE UNIVERSITY STORES RECEIVING 1330 S. HARRISON ROAD P.O. NO. EAST LANSING , Ml 4882 4-1228 MICHIGAN STATE UNIVERSITY Richard P Kasuba PURCHASING MANAGER "This purchase order is by reference subject to Executive Order 11246 as amended. and Sections 402 and 503 ." SEE INFORMATION ON REVERSE SIDE ru T.; 1S DI RE CT CORA ESPON LJENCE PEP TA !NING ORDER TO TH E PURO,.O.S ING Dt?ARTME NT .A7T<; BU Y ER ~ Back of Purchase Order Page : Date: 27 0 . 14 5-31-84 THIS FORM IS USED FOR SEVERAL DIFFERENT PURPOSES. EACH SEPARATE USE IS DESCRIBED BELOW. THE NAME 1F THE FORM INDICATED IN THE SHADED AREA ON THE FRONT SIDE SHOULD BE MATCHED WITH THE CO R ( - ,-lESPONDING INSTRUCTION BLOCK BELOW . DOCUMENT INSTRUCTIONS PURCHASE ORDER This document is our normal method of ordering . Ship the items listed in time to arrive by the " expected arrival date ". If there is any problem with the descriptions. prices . or terms listed . contact the " Buyer " immediately . Ship to the addres s shown in the " Delive r To· block . After shipment send your Invoice to the address shown in the "Invoice To'" block. CHANGE ORDER This document is used to issue an authorized change or correction to a " Purchase Order " or " Purchase Order Draft " CONTINUATION FORM This document is used to add additional pages to a long " Purchase Order " or " Purchase Order Draft" or " Change Order " . This does not replace documents listed in the text of the order as being attached . CONDITIONS i< 1. 3. 4 . 5. 6 . PLEASE ACKNOWLEDGE PROMPTLY IF SHIPPING DATE IS NOT AS SHOWN . DO NOT SUBSTITUTE OR MAKE ANY ALTERATIONS TO THIS ORDER WITHOUT PROPER AUTH ORIZAT ION FROM THE PURCHASING DEPARTMENT OF M.S.U . IF SHIPMENT IS MADE BY ANOTHER FIRM IT MUST BE IDENTIFIED BY PURCHASE ORDER NUMBER. ADD NO CHARGE FOR BOXING OR CARTAGE UNLESS OTHERWISE SPECIFIED . SHIPMENT SUBJECT TO OUR INSPECTION . PRIOR PAYMENT NOTWITHSTANDING . THE VENDOR CERTIFIES THAT THEIR COMPANY DIRECTORS AND/OR PRINCIPAL OFFICERS ARE NOT EMPLOYED AND/OR AFFILIATED WITH MICHIGAN STATE UNIVERSITY. NON-DISCRIMINATION CLAUSE. In fi lling this order the supplier agrees not to discriminate against any employee or applicant for emoloyment. with respect to hire. tenure . terms . cond1t1ons or pr ivileges of employment. or any ma tt er directly of indirectly rel ated to employ ment . because o: race . co lor rel!g1 cn . national origin or ancestry . The suppl ier fu rt her agrees that every subcontract or order given for the supply ing of this order w il l contain a Drov 1· s1 on requi ring non-discrim ination in employment . as herein specified . Th is covenant is required pursuan t to Secti on .c. of Ac t No. 25 1 Puoi,c Ac ts of the State of Mic higan of 1955 as amended and any breach ther eof may be regarded as a mater ial breach of the contrac t or pu rchase orde 1 MS U ,s an a f lir · mative action/equa l oooortunity mstitution MICHIGAN STATE UNIVERSITY EAST LANSING, MICH. 48824 EXHIBI T I II FILL O\JT ALL COPIES Send all copies to the Purchasing Depanment. The 6th copy will be returned to you after Purchasing issues a material r11tum number. 4th copy wi ll be returned to you by Stores driver when material is picked up. MATERIAL RETURN SLIP AND/OR SHIPPING PERMIT ~:~: '. DATE TO BE ISSUED BY PURCHASING . 270.15 5-3 1-84 .,.,. ii ·,,. CONSIGNEE ADDRESS CITY ANO ST A TE M.S.U. P.O. NO. REFERENCE No.-M.R.- INVOICE NO. OR LETTER REFERENCE VENDOR: THIS NUMBER , AS WELL AS THE PURCHASE ORDER NUMBER . MUST APPEAR ON A LL ADDRESS LABELS , SHIPPIN G PAPERS, A NO C ORRESPONDENCE . WHE N IT EMS ARE REPAIRED OR EXCHANGED. -{ .:> NOT USE P.O. BOX ADDRESS UNLESS SHIPPING PARCEL POST) DEPARTMENT BUILDING OR LOCATION FOR PICK -UP ACCOUNT NUMBER MATERIAL IS BEING RETURNED OR SHIPPED FOR: CHECK ONE OF THE REASONS BELOW D DUPLICATE SHIPMENT D OVERSHIPMENT D CREDIT AMOUNT CHARGED _____________________ _ RESTOCKING CHARGE - -- - - - - - - - - - -- - -- - - - - - - - ' APPLICABLE FREIGHT---- - - - - - - - - - - - - -- - - -- - ( '"] RECEIVED DAMAGED 0 EXCHANGE-FOR _____________ _ _ _____ _ ____ _ NET CREDIT - - - - -- - - - -- - -- -- -- - - -- - 0DEFECTIVE 0REPAIR D SAMPLE RETURNED D RENTAL RETURNED D MERCHANDISE SOLD D LOAN RETURNED D MATERIAL FOR FIELD USE D OTHER (GIVE REASCN BELOW) QUANTITY ITEMIZE MATERtALS BELOW. GIVING COMPLETE DESCRIPTION ANO STATE IN DETAIL WHY MATERIAL IS BEING SHIPPED. INDICATE APPROXIMATE TOTAL SIZE; WEIGHT OF SHIPMENT AND NUMBER OF PACKAGES. f.; (t__ HOW DO YOU WANT THIS SHIPPED? QPARCEL POST QAIR FREIGHT REPLACEMENT VALUE OF SHIPMENT $ O FASTEST WAY Q BEST WAY COMMON 0 OcARRIER (TRUCK) UNITED PARCEL TRUCK o VENDOR'S o M.S.U TRUCK I DO YOU WANT TRUCK THIS INSURED? OvEs ONO I DEPARTMENT HEAD OR AUTHORIZED REPRESENTATIVE I TRANSPORTATION CHARGESQ PREPAID OcoLLECT ALL MATERIALS LEAVING CAMPUS MUST CLEAR THROUGH THE PURCHASING DEPARTMENT. DEPARTMENTS:-DO NOT FILL IN BELOW THIS AREA. FOR OFFICE USE ONLY . DISPOSITION BUYER'S SIGNATURE DATE VENDOR AUTHORITY FOR RETURN DATE FORM RECEIVED O APPROVED Ill' 1..,,., TE FORM RECEIVED 0 SEE REMARKS PICK UP FROM DEPARTMENT DRIVER'S SIGNATURE DATE PICKED UP NO. OF PACKAGES SHIPPED VIA PRO NO. DATE SHIPPED WEIGHT INVOICE NUMBER DATE M.S.U. DIM NO. DATE AMOUNT INITIALS WOR'S CM NUMBER OR REFERENCE DATE V.A. NOTES r REMARKS VOUCHER AUDIT FOAM NO . CO-AC -lOa MICHIGAN STATE UNIVERSITY EAST LANSING. MICHIGAN 48824 Date : No . OM VENDOR NAME DEBIT MEMO EXHIBIT IV IN CORRESPONDENCE PLEASE REFER TO THIS NUMBER THIS ADJUSTMENT IS ISSUED BY : MICHIGAN STATE UNIVERSITY CONTROLLER'S OFFICE ACCOUNTING DEPT . 366 JOHN HANNAH ADMINISTRATION BUILDING ACCOUNTS PA YA BLE SECTION (517) 353-2011 ATIENTION: MANAGER. ACGOUNTS RECEIVABLE MSU HAS PAID LESS THAN THE INVOICE AMOUNT FOR THE REASONS STATED BELOW. PLEASE ADJUST YOUR ACCOUNTS RECEIVABLE ACCORDINGLY, THANK YOU . ( PURCHASE OROER NO. INVOICE NO . MATERIAL RETURN NO . CURRENT DATE DEPARTMENT NAME DEPARTMENT ACCOUNT NO . QUANTITY PART NO . DESCRIPTION A MOUNT PEA CORRECTED NET INV OICE AMOUNT AMOUNT REASON FOR ADJUSTMENT 0 DISCOUNT TERMS. REFER TO PURCHASE ORDER C TRANSPORATION COSTS IN EXCESS OF SPEC IFIED ROUT ING 0 PRICING ERROR, REFER TO QUOTED PRICE O TAX EXEMPT FEDERAL ID NO . 38760130K, M ICHIGAN NO . 040110 . TOTAL 0 EXTENSION ERROR , PRICE TIMES UNITS IS INCORRECT [j SHIPPING TERMS , F.0 . B. DESTINATION 0 FOOTING ERROR, INVOICE ITEMS DO NOT ADD UP TO INVO ICE TOTA L C1 UNDERSHIPMENT 0 OTHER ( ( MSU is an Affirmative Acrionl £aual Opporrunr"ry Institution AUTHO RIZED BY o. 139:,~ EXHIB IT V Page : Date : 270 . 17 5- 31- 84 • • • • • • • • • • • • • • • • • • • • • • • • • • • • • . • • • • • • • • • • • • • • • • • • • • • 0 • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • . Form No, CO-ge-15c .MAINTENANCE SERVICE CONTRACT NOTICE Th M . e amtenance erv1ce ontract 1s eing S . C . b . { D O considered } , .d recons1 erec; . at t 1s time or: h' f from through location of machine( s): Please indicate your preference by checking one of the two squares below and return the or iginal copy to Purchasing, 390 John A. Hannah Administration Building immediately. Keep the duplicate copy for your own record . D Charge Account no. - - - - - - - - -- - fo r the Maintenance Service Contract on the machine(s) listed above. D We do not desire a Maintenance Service Contract at this time for the machine(s) listed above. Date 0-1169 Signed II f f f f !I f 41 f ~ .. • • • . • .!_ ·-~ f A cfllal size. White with black ink. fl ! ! f , f f f f f f f f f f f f f f f f f f f f • f f 4; f f f f f f f f f f f 4' ~ f C f f f