Accounts Payable Process

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Accounts Payable Process

• By Donna Woodward and Leslie Foos

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Donna WoodwardAccounting Technician Ext-7018

• General Fund Payables Letters A-N
• Capital Projects Fund Payables
• Transportation Vehicle Fund Payables
• Revolving Fund
• Warehouse

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Leslie FoosAccounting TechnicianExt-7019

• General Fund Payables Letters O-Z
• ASB Fund Payables
• Investments
• Bank Statements

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Accounting Technician Process

• Receive invoices from vendor
• Send invoices to school/department that is
  receiving goods
• Prepare invoices for payment after we have
  received signed invoice, signed blue purchase
  order, or signed packing slip.

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Bookkeeper Process
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When invoice, purchase order, and/or packing slip
are ready for payment

• Write okay to pay, initial and date
• Date should be the date you received the goods or
• Todays date when signing for conferences,
  classes, etc.

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Ready for Payment Page 2

• Send approved invoice, signed blue purchase order
  (if final payment), and/or packing slip to
  Accounts Payable .
• Please try to always send the original signature.
  
• Do not staple several invoices together as
  accounts payable may miss the ones stapled
  underneath.

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Ready for Payment Page 3

• Remember, when you are signing off on the
  invoice, you are signing for receipt of goods not
  for approval to use budget. Authorization for
  budget was given at time of administrators
  signature on requisition request.

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When invoice, purchase order and/or packing slip
are not ready for payment

• Please inform Accounts Payable about the problem
  and what has been done to correct it
• Has Vendor been contacted?
• Has merchandise been returned?
• Is credit going to be issued?
• Are they sending a replacement?

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Not Ready For PaymentPage 2

• Accounts Payable cant short pay invoices for
  items being returned or damaged items. We will
  pay invoice when credit is received.
• When item is being returned to the vendor, please
  complete shipping form 25B.

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Return Authorization Form 25B

• Return Authorization Form 25B (See Attachment A)
  is located on the S-Drive under Purchasing
  Procedures and Forms.
• Determine who is paying for the return.
• Vendor -They should issue a call tag for return
  shipping.
• School District

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Return Authorization Form 25B Page 2

• Contact the vendor to obtain a Return
  Authorization Number (RMA) and instructions on
  how and where to return the merchandise.
• If the vendor does not require a RMA, document
  name and phone number that authorized the return
  on the Return Authorization Form 25B.

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Vendor is responsible for return shipment

• Insert a completed copy of Form 25B in each
  package to be returned to the vendor. Document
  on the form how many boxes you are sending.
• Seal box securely.
• Mark the outside of the box with the RMA, (if
  provided).

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Vendor is responsible for return shipment Page 2

• Attach customer call tag receipt on the original
  form 25B (white) and document date of UPS pick
  up.
• If the original purchase was by purchase order
  retain the second copy (yellow) in building files
  and send original (white copy) to Accounts
  Payable.
• If the purchase was via the procurement card,
  file a second copy (yellow) with the credit card
  receipts and forward the original Form 25B to
  Accounts Payable.

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SKSD is responsible for return shipment

• Insert a copy (pink) of Form 25B in package to be
  returned.
• Seal box securely.
• Fill out UPS label(s) one per package.
• Forward package(s) with original Form 25B taped
  lightly to the box to the warehouse via district
  courier.
• Warehouse will forward the white copy with the
  tracking number attached to Accounts Payable.

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SKSD is responsible for return shipment Page 2

• If the original purchase was by purchase order
  retain the second (yellow) copy in the building
  files.
• If the original purchase was via procurement
  card, file the second copy (yellow) with the
  credit card receipts and attach to statement when
  credit is received.

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Accounting Deadlines(Attachment B)

• Please send invoices daily or at least weekly.
• If an invoice needs to be paid in a specific
  check run, it must be received in accounting by
  the bookkeeper cut off date.

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Rush Payment

• Definition After bookkeeper cut off and invoice
  needs to be paid before the next bookkeeper cut
  off.
• Please email or call Accounts Payable so
  invoice/purchase order can be located for payment
  processing.

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Rush Purchase Order/Payment

• Definition Invoice received prior to a purchase
  order being requested (possibly confirming
  purchase order)
• If invoice sent to Purchasing as an attachment
  for a purchase order, please sign off on invoice
  before sending it to purchasing. This alleviates
  the invoice being returned to school for an okay
  to pay.

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Prepayment Purchase Order/Payment

• Definition Vendor doesnt accept purchase
  orders and payment will need to be made at time
  of order.
• If payment document sent to Purchasing as an
  attachment for a purchase order, please sign off
  on it before you send it to purchasing. This
  alleviates the invoice being returned to school
  for an okay to pay.
• Please let Accounts Payable know if this is a
  rush payment.
• Procurement card can be used for payment if
  vendor accepts credit cards.

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Blanket (Requisition) Orders

• Order Form must be sent to Purchasing.
• Supply account code.
• On KCDA- only use multiple account codes on one
  order if each account code is less than 50.00.

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Change Orders

• Definition Any price, quantity, or product
  change after vendor has received order.
• Note change on requisition form or purchase
  order. Make a copy and have budget administrator
  sign and date the copy.
• Send original signed copy to Purchasing.

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Increase to Purchase Orders

• Definition Monetary increase to the original
  open Purchase Order.
• Note change on Purchase Order. Make a copy and
  have budget administrator sign and date the copy.
• Send original signed copy to Purchasing.

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Petty Cash Procedures(Attachment C)

• Prior approval is required from a Budget
  Administrator before a purchase may be made. A
  suggestion for this is to complete a Request for
  Purchase Form 68 ADM.

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Petty Cash ProceduresPage 2

• Receipts must be attached per the following
  guidelines
• Only original receipts are acceptable.
• Credit card receipts should include the itemized
  register tape.
• A cash register tape should be itemized.
• For postage reimbursements, submit a postal
  receipt or an envelope marked postage due.

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Petty Cash ProceduresPage 3

• Receipts that should be reimbursed on other forms
  are not reimbursed on petty cash such as parking,
  ferry and gas.
• Mark receipts paid when you reimburse the
  employee for it.
• Replenishment of the petty cash fund is required
  at least once a month or more often if necessary.

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Miscellaneous

• Non-curricular food purchases (including petty
  cash) should have a completed yellow Open PO For
  Food (Attachment D) form attached to the receipt.
• Subscriptions should be paid when ordered and
  invoiced. Most companies require payment before
  subscription begins.

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Miscellaneous Page 2

• Please remind your staff that when they cancel a
  registration they should let the bookkeeper know
  so they can contact Accounts Payable.
• Are there cancellation fees?
• How will cancellation fees be handled by vendor?

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Miscellaneous Page 3

• Sign off on packing slip that lists all of the
  items received so it can be used as okay to pay
  when invoice is received.
• Throughout the year, please close any purchase
  orders that will not be used again during the
  current school year.

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Miscellaneous Page 4

• Send invoices and credit memos to Accounts
  Payable to be entered into the system even if
  they zero out.
• When signing off on the final packing slip or
  invoice, send the blue copy of the purchase order
  with them.

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Miscellaneous Page 5

• Several stores register receipts are the invoice
  that Accounts Payable pay from. Send the
  receipts to accounting for payment.

• Albertsons
• Costco
• Fred Meyer
• Radio Shack
• Rose Crafts
• Saars
• Safeway
• Scott Mclendons
• Staples
• Walmart

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Miscellaneous Page 6

• If school receives invoice and/or statement
  directly from vendor, please forward to Accounts
  Payable.

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Year End Closing

• In June before you leave for summer, close any
  purchase orders that will not be used again.
• Remind staff in June to turn in all receipts,
  packing slips, travel reimbursement (Attachment
  E), petty cash receipts, and mileage
  reimbursements (Attachment F) before they leave
  for the summer.

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Year End Closing Page 2

• For invoices that you are signing off on in
  August or September, give the date that items
  were received at your school or at least the
  month.
• All travel and mileage occurring prior to August
  31 will be paid from the current years budget
  and should be turned in for reimbursement by the
  first bookkeeper cutoff in September.

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Year End ClosingPage 3

• All food consumed and services that are received
  prior to August 31 will be paid from the current
  years budget. That includes any events that
  occur prior to August 31 for the next school year.

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Year End ClosingPage 4

• All petty cash receipts dated prior to August 31
  need to be reimbursed by the first bookkeeper
  cutoff in September. You will start a new
  reimbursement sheet for receipts dated on or
  after September 1.

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WISE Training
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Questions?
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Who Ya Gonna Call?

• Accounts Payable A-N, Revolving Fund
• Donna Woodward x7018
• Accounts Payable O-Z, ASB Fund
• Leslie Foos x7019

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Who Ya Gonna Call?

• Vendor Numbers
• Angie Witt x7020
• Christine Nystrom x7023 (Backup)
• Account Codes or Budget
• Kelly Hawkins x7015
• Accounts Receivable
• Dina McVey x7016
• Grants
• Carrie Lee x7017

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How did we do?