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Comptroller's Office
University of Pennsylvania
Suite 312 Franklin Building
3451 Walnut Street
Philadelphia, PA 19104
215.898.7593 (Phone)
215.898.0817 (Fax)

[ Accounts Payable ]

C-Forms

The following information must appear on each C-form:

1. Company or individual's name
2. Address
3. Federal tax ID or Social Security Number (last four digits for faculty, staff or students)
4. Invoice date
5. Invoice number
6. Amount to be paid
7. 26-digit account number
8. Explanation of payment
9. Embossed imprint and original signature of embosser

An invoice number can only be used once. Duplicate C-forms will be returned to the department with a check number and date. The invoice number along with the explanation of purpose appears on the check in the description field.

Will Calls

Requests must be hand delivered and approved by senior personnel in Accounts Payable (AP) (Donald Brown, Sherrianne King, Donald Sokalczuk, or Cheryl Walker). All will call requests must be submitted to the AP department by 10:00 AM each day. Will call requests submitted by 10:00 AM will be available for pick up on the third working day after 2:00 PM, e.g. Monday by 10:00 AM for pickup Thursday after 2:00 PM.

Immediate Attachments

Examples include: City of Philadelphia tax bills, conference registrations, electric bills, gas bills, hotel deposits, memberships, subscriptions, telephone, and water bills. If a utility does not use invoice numbers, please use the account number along with the month and year. The Accounts Payable department is responsible for sending out attachments with checks. Please do not forget to note if a Federal Express or UPS envelope is attached for next day delivery.

Wires

Wires are transmitted by the Treasurers Office. The Treasurers Office is responsible for delivering the wires to Accounts Payable daily to ensure that the correct 26 digit account number is charged.

Petty Cash

Petty cash reimbursements received from the Cashiers Office are entered into the accounts payable system daily.

Reimbursements

Object Codes: 5200, 5249
Financial Policies: 2307, 2321

All reimbursements must provide proof of purchase evidenced by one of the following:

• Credit card receipts
• Actual store receipts
• Cancelled checks
• Internet purchase receipts - paid invoice referencing last 5 digits of credit card

An individual is allowed to have multiple receipts attached to the one C-Form. All sales taxes will be deducted from the total amount due (see Financial Policy 2307).
Accounts Payable will accept hand written receipts if the dean or department chair writes a letter or memo and signs it.

Dues, Memberships & Subscriptions

Dues, membership fees and subscriptions will be paid only in cases where the benefits derived are in accordance with the University's mission. Personal dues, memberships and subscriptions are non-reimbursable (see Financial Policy 2321). Payment for subscriptions should be made directly to the publisher with a copy of the form always accompanying the check.

Gifts

Payments by the University to other eleemosynary organizations in the form of a gift or contribution are prohibited, unless approved in writing by the President. University departments may make a payment, in the form of a gift, to an employee, or employee's immediate family only for the following events:

1. Departure of a long-term employee;
2. Retirement of an employee;
3. Illness of an employee requiring hospitalization; or
4. Death of an employee or an employee's immediate family member.

Payments in excess of $100 for these purposes are prohibited, except traditional gifts given to long term employee upon retirement.

Lecture fees

All individuals receiving a lecture fee are required to complete a W-9 using their home address. A flyer or notice of the event should accompany the C-form or a memo detailing the date of the lecture, amount to be paid and purpose of lecture. A 1099 is issued to any individual receiving $600 or more in a calendar year. A purchase order is required for any company receiving compensation for a lecture.

Honorariums

All individuals receiving an honorarium are required to complete a W-9 with their home address. A flyer or notice of the event should accompany the C-form or a memo detailing the date, amount to be paid and purpose for the honorarium. A 1099 is issued to any individuals receiving $600 or more in a calendar year.

Human Subject Fees

All individuals receiving human subject fees are required to complete a W-9
Payment amounts less than $100 may be paid from petty cash funds. The date, amount and the words "clinical trial", "research subject" or "survey participant" (in the description field) should be the only information entered on the C-form. An employee may participate in a clinical trial, research project or as a survey participant. This is the only type of payment, other then a reimbursement, which an employee can receive from Accounts Payable.

Independent Contractors

All Independent Contractors are required to complete the following forms:

1. W-9 - Required by the IRS
2. C-12 - Required to determine Independent Contractor status
3. Form 8233 - Required for payments to all non-resident aliens

A W-9 should be completed with the payee's home address. A C-12 should be fully completed, including the Business Administrator's embossed imprint and signature. An independent contractor is an individual who renders services to the University at a set fee for services performed. The independent contractor's invoice should contain the individual's name, dates the service was provided, amount to be paid and an explanation of services rendered. A 1099 is issued to any independent contractor receiving $600 or more in a calendar year. An independent contractor doing business in a surname and filing under his or her social security number will receive a 1099 in the surname.