Representatives in the offices of Accounting, Cash Management and Property Control frequently are asked these questions. Click on a question to view the answer:
-
1. What is the Health Science Center's federal tax identification number?
2. What is the Health Science Center's state of Texas tax-exempt or tax identification number?
3. What do the "class codes" mean on the Data Warehouse Daily Transactions listings and monthly ledgers?
4. What do I need to do if something was posted to the wrong account?
5. How do I get an account number changed on a purchase order?
6. How do I know what items can be purchased/paid for on an account?
7. What is the process for voiding a check?
8. How do I find out who is authorized to sign on a certain account in my department?
9. What if a person who is not an employee at the Health Science Center needs to be set-up as an authorized signature on an account?
10. Are taxi receipts required for non-employee travel reimbursements?
11. Are taxi receipts required for employee travel reimbursements?
12. What if original receipts are not available for non-employee reimbursements?
13. What should I do if I have a copy of a receipt, but don't have the original receipt to put with my travel voucher?
14. Are tips reimbursable?
15. What types of payments are processed on purchase vouchers?
16. How can I purchase software from a Health Science Center account?
17. When am I required to revise a Request for Travel Authorization (RTA)?
18. What should I do if I want to return merchandise?
19. What if I need additional items from a vendor after a purchase order has been generated?
20. What determines whether a vendor is due interest for late payments?
21. If a department is expecting a check from an outside agency and it is not received, whom should it contact?
22. If my department has an official visitor coming from another country, are there special procedures for handling payment to these individuals?
23. What if an individual being paid from a stipend is also a NRA (non- resident alien)?
24. How will income be reported to the IRS for payments to non-resident aliens?
25. What are the criteria for an individual receiving a 1099?
26. How will income be reported to an individual who received both payroll checks and consultant or stipend payment in the same calendar year?
27. Will an individual paid a stipend during the tax year receive a 1099?
28. Who do I contact if a vendor has requested a W-9 form be completed?
29. I received a 1099 addressed to the Health Science Center in care of my department or faculty member. What should I do with this form?
30. Who do I contact if I have questions regarding IRS, 1099 reporting?
31. How does an international visitor to the Health Science Center obtain an Individual Taxpayer Identification Number (ITIN) from the Internal Revenue Service?
32. Are payments to international visitors (non-resident aliens) allowable for participation in clinical studies and if so, are there special documentation requirements for payment?
33. Are there any restrictions on making direct payments to hotels or for use of the BTA (Business Travel Account) for airline fares that are paid on behalf of international visitors to the Health Science Center?
34. How do I know whether to pay a person as a consultant or an employee?
35. When prepaying official entertainment functions, is the list of attendees required on the voucher?
36. How do I delete obsolete, unserviceable, or worn out items from my departmental property inventory?
37. How do I determine which department "owns" a particular item of equipment?
38. Why does a person have to be a Health Science Center employee to sign as the responsible person for equipment signed out on a Property Removal Permit?
1. What is the Health Science Center's federal tax identification number?
74-1586031
Back to the questions
2. What is the Health Science Center's state of Texas tax-exempt or tax identification number?17415860315000
Back to the questions
3. What do the "class codes" mean on the Data Warehouse Daily
Transactions listings and monthly ledgers?A class code:
- Identifies the general type of transaction is being processed (e.g. expenditure, revenue, transfer, etc.)
- References the specific subcategory the transaction falls into.
- 0, it's usually an encumbrance
- 1 or 2, usually an expenditure
- 3 or 9, usually an income
- 4,5,6, or 7, usually a transfer/adjustment
- 8, usually a balance forward
- 1001: Salaries
- 1022: Longevity pay
- 1101 Travel in-state -Public transportation fares
Back to the questions
4. What do I need to do if something was posted to the wrong account?Send a memo to the Customer Service section in the Office of Accounting stating the document type (CR, PV, IDT, LV, etc.) and reference number along with the correct and incorrect account numbers. Accounting will make the correction by Journal Voucher (JV).
Back to the questions
5. How do I get an account number changed on a purchase order?If the order has been paid, send a memo to the Accounts Payable section in the Office of Accounting, or e-mail Laura Weeks at weeks@uthscsa.edu. If no payments have been made, contact the Purchasing Department and it will handle the correction. Be sure the item purchased is an allowable expense on the new account number.
Back to the questions
6. How do I know what items can be purchased/paid for on an account?See the Handbook of Operating Procedures, Section 6.1.5. For more detailed information see Accounting Fund Group Policies.
Back to the questions
7. What is the process for voiding a check?Write "VOID" across the front of the check. Send a memo stating why the check is being voided, and indicate if it needs to be re-issued. Send the check and the memo to Accounting/Customer Service.
Back to the questions
8. How do I find out who is authorized to sign on a certain account in
my department?There are two ways to determine who is authorized to sign on specific accounts:
- If your department LYNX ACE has authorized you for access, go to "Administrative Data Inquiries" (INQ) in the "LYNX Application Programs" menu screen and then to "Signature Authority Inquiry" (SIGINQ).
- Call Customer Services in the Office of Accounting, ext. 7-6085.
Back to the questions
9. What if a person who is not an employee at the Health Science Center needs to be
set-up as an authorized signature on an account?In the rare situation where an individual associated with your department needs to have authorization to sign on an account and is not currently an employee of the Health Science Center, you must submit an Authorized Signature Request Form through your department LYNX ACE to the Office of Accounting. On this form you must also include the individual's full name, social security number and home address. Do not type nicknames, short names, etc., on the form.
Back to the questions
10. Are taxi receipts required for non-employee travel reimbursements?Original receipts are required for all expenses including meals, taxi and parking. (See Handbook of Operating Procedures).
Back to the questions
11. Are taxi receipts required for employee travel reimbursements?Receipts are not required for Health Science Center students, residents, and employees. However, and itemization of taxi expenses should accompany the travel reimbursement voucher.
Back to the questions
12. What if original receipts are not available for non-employee
reimbursements?Meals: Accounting recognizes that there are situations where the non-employee is entitled to reimbursement for reasonable meals, but does not have receipts. Itemizations of such meals in lieu of actual receipts are acceptable, provided a brief explanation is given as to the reason for not submitting original receipts. Otherwise, the reimbursement of these expenses is required to be reported to the IRS on Information Return 1099. Other expenses: If original receipts are not available, the same documentation required of employees is required of the non-employee (see next question). Otherwise, the reimbursements of these expenses are required to be reported to the IRS on Information Return 1099.
Back to the questions
13. What should I do if I have a copy of a receipt, but don't have the
original receipt to put with my travel voucher?Prepare a certified statement explaining why the original can not be provided and that the expense will not be claimed elsewhere. Attach a copy of the receipt to this statement and submit both with the travel voucher.
Back to the questions
14. Are tips reimbursable?Tips are normally not reimbursable. Tips for meals can only be reimbursed on P, R, S, and T accounts for entertainment functions.
Back to the questions
15. What types of payments are processed on purchase vouchers?Please refer to the Handbook of Operating Procedures, Section 6.1.7.
Back to the questions
16. How can I purchase software from a Health Science Center account?Software purchases are not reimbursable utilizing a local or state purchase voucher. Software purchases are processed through the Purchasing department through either the LYNX Small Order System (under $500) or through the LYNX Requisition System. Software costing less that $100 may be reimbursed through petty cash. Software may also be purchased from the bookstore using a bookstore requisition.
Back to the questions
17. When am I required to revise a Request for Travel Authorization
(RTA)?An RTA must be revised whene:
- There is a change to, or from, the use of University Paid Travel (UPT) for the air fare.
- There is a change in a trip's dates, destination, purpose, or account used.
- The refund estimate was left blank and department decides to cover expenses.
Back to the questions
18. What should I do if I want to return merchandise?Returns of merchandise purchased through the requisition and purchase order system should be handled by the Central Receiving Department. Refer to the Handbook of Operating Procedures, Section 6.6.4.
Back to the questions
19. What if I need additional items from a vendor after a purchase order
has been generated?The Office of Accounting can only pay for items listed on the purchase order. If you need additional items, you need to process them on another requisition.
Back to the questions
20. What determines whether a vendor is due interest for late payments?State law mandates that late payment interest be paid for invoices over 30 days old from either the date that goods or services are received or the date the invoice is received. Refer to Financial Services Bulletin No. 98/99- 16 or the Handbook of Operating Procedures, Section 6.1.11.
Back to the questions
21. If a department is expecting a check from an outside agency and it is
not received, whom should it contact?The department should first contact the payer. However, the university receives numerous checks with only the university's name and main address noted. These checks are forwarded to the Office of Accounting by the mailroom. Before each day's deposit, Accounting tries to determine to whom these checks belong. Any checks that cannot be identified are deposited to a suspense account. Accounting will call the payer on these checks to try to find where they belong. Accounting distributes a suspense account listing once a month to each department asking if anyone recognizes these funds as belonging to their department. If a department wants to claim any of these funds, they should e-mail Carolyn Doyon at doyon@uthscsa.edu or contact her at ext. 7-6087.
Back to the questions
22. If my department has an official visitor coming from another country,
are there special procedures for handling payment to these
individuals?There are special procedures to follow depending upon the type of payment to be made to the visitor or on their behalf. Please refer to the "Handbook for Payments to International Visitors," published by the Offices of Accounting, Budget and Payroll, and International Affairs. The handbook may be obtained by contacting Richard Gallardo at ext. 7-0014. You may also sign up for the next International Visitor Payment workshop through the institution's training office.
Back to the questions
23. What if an individual being paid from a stipend is also a NRA (non-
resident alien)?The Action Notice form with all appropriate documentation must be forwarded to International Affairs for approval, before submitting to the Office of Grants Management.
Back to the questions
24. How will income be reported to the IRS for payments to non-resident
aliens?Non-tax treaty exempt payroll payments and any related withholding will be reported on Form W-2. Tax treaty exempt payroll payments and all other non-payroll payments (independent personal services, clinical studies, and stipends) and any related withholding would be reported on Form 1042S.
Back to the questions
25. What are the criteria for an individual receiving a 1099?The Internal Revenue Service requires that all non-employees receiving non-payroll payments of $600 or more in a calendar year from the Health Science Center be furnished a Form 1099. It is the department's responsibility to furnish the Office of Accounting with an individual's name, home address, and Social Security number on all payments. This includes all payments made to an individual through petty cash that will total $600 or more in a calendar year. If a department suspects they will pay any one individual $600 or more through petty cash, they need to submit that individuals name, Social Security number and home address on each petty cash slip.
Back to the questions
26. How will income be reported to an individual who received both
payroll checks and consultant or stipend payment in the same
calendar year?If an individual is at any time during a tax year paid from the Health Science Center payroll, they will not receive a 1099. All of their non-salary payments are reported on a W-2 form as other compensation. An itemization of the other compensation is provided with the W-2 form.
Back to the questions
27. Will an individual paid a stipend during the tax year receive a 1099?No, if a person is paid a stipend during a tax year, he or she will receive a letter from the Health Science Center stating the total amount of the stipend paid to them for the tax year. The Internal Revenue Service does not require that stipend payments be reported on a 1099 form. It is the responsibility of the individual payee to determine the taxability of the payments.
Back to the questions
28. Who do I contact if a vendor has requested a W-9 form be
completed?All W-9 forms should be sent to the Office of Accounting for completion (Carolyn Doyon, ext. 7-6087) in order to insure uniformity in furnishing the Health Science Center's official taxpayer identification number and official IRS name.
Back to the questions
29. I received a 1099 addressed to the Health Science Center in care of my
department or faculty member. What should I do with this form?Any 1099 forms submitted to the university by Health Science Center vendors should be sent to the Office of Accounting, Attn: Richard Gallardo, for verification. Please note that the university's federal taxpayer identification number can only be used for official business between the university and the vendor. Individual staff and faculty are not authorized to use the institution's taxpayer identification number for personal business between themselves and a vendor.
Back to the questions
30. Who do I contact if I have questions regarding IRS, 1099 reporting?1099 questions can be directed to Richard Gallardo, ext. 7-0014, in the Office of Accounting.
Back to the questions
31. How does an international visitor to the Health Science Center obtain
an Individual Taxpayer Identification Number (ITIN) from the Internal
Revenue Service?An ITIN is obtained by filing a Form W-7 with the Internal Revenue Service. Refer to Financial Services Bulletin No. 97/98-14.
Back to the questions
32. Are payments to international visitors (non-resident aliens) allowable
for participation in clinical studies and if so, are there special
documentation requirements for payment?Extreme care should be taken when agreeing to pay a non-resident alien for participation in a clinical study. The Office of International Affairs should be contacted prior to participation in order to determine that such payments are allowable in accordance with the individual's entry credentials in the United States. Generally, the same documentation requirements for payments to non-resident aliens for independent personal services apply to vouchers submitted for payment for clinical studies. Please refer to Financial Services Bulletin No. 96/97-09.
Back to the questions
33. Are there any restrictions on making direct payments to hotels or for
use of the BTA (Business Travel Account) for airline fares that are
paid on behalf of international visitors to the Health Science Center?In order for the Health Science Center to legally pay third parties on the behalf of an international visitor (non-resident alien), the visitor must enter the United States with either a B-1 or WB visa status (visitor for business). It is the paying department's responsibility to ensure that proper documentation is obtained to verity the correct entry status. Please refer to Financial Services Bulletin No. 96/97-15 for more information.
Back to the questions
34. How do I know whether to pay a person as a consultant or an
employee?An "employee/independent contractor classification checklist" must be completed for all personal services payments (see Financial Services Bulletin No. 96/97-16). If answers to the "checklist" indicate that the individual should be paid as an employee, follow the procedures outlined in Financial Services Bulletin No. 97/98-07. Otherwise, pay the individual as a consultant.
Back to the questions
35. When prepaying official entertainment functions, is the list of
attendees required on the voucher?University policy allows for departments to retain this information if the list of attendees is too extensive or if the name of attendees is not known at the time of payment. Refer to Financial Services Bulletin No. 97/98-06 for further information.
Back to the questions
36. How do I delete obsolete, unserviceable, or worn out items from my
departmental property inventory?You need to submit a Deletion Request for Obsolete, Unserviceable, or Worn Out Items Form to the Property Control Office (see the Handbook of Operating Procedures, Section 6.3.3). Property Control will forward the form to the warehouse. Warehouse staff will make arrangements to pick up the items.
Back to the questions
37. How do I determine which department "owns" a particular item of
equipment?If the equipment has a Health Science Center tag, the number on the tag can determine department responsibility (ownership). Call the Property Control office, ext. 7-5975, with a description of the item and property number. If the equipment does not have a Health Science Center tag, but has a serial number, call Property Control with this number.
Back to the questions
38. Why does a person have to be a Health Science
Center employee to sign as the responsible person for equipment signed out
on a Property Removal Permit?Generally, equipment should not be removed from Health Science Center premises by anyone other than an employee of the institution. Our property removal database will not recognize anyone's name that is not on Human Resources' employee master file. In the rare situations where equipment is loaned to non-employees for official purposes only, an employee of the institution must be responsible for the equipment.