Total cost quoted - total
cost for item(s) including tax and freight
If verbal quote, name of vendor
contract - the name of the person who gave the quote
If written quote, attach to this form
- attach the written quote to the justification form.
3. Complete selection justification - state
the reason the selected vendor was chosen over the other vendors. State considerations
such as price, product quality, terms, existing equipment compatibility, etc. which will
justify the vendor selection. Indicate if the chosen vendor is a small business and/or
minority-owned.
4. Complete other vendor quotes information
for at least two other vendors. If more that two other vendors were contacted, list the
information on the back of the form:
Vendor name - complete name
of selected vendor
Address - vendor address
Phone # - vendor phone number
Total cost quoted - total
cost for item(s) including tax and freight
If verbal quote, name of vendor
contract - the name of the person who gave the quote
If written quote, attach to this form
- attach the written quote to the justification form.
5. Attach the completed purchase
justification form with any written quotes to a Foundation Purchase Order (FDN #156). The
purchase order should be made to the selected vendor. The items on the purchase order must
agree to the items quoted and the total cost must be the same as the total cost quoted for
the selected vendor.
6. Follow procedures for the Foundation
Purchase Order.
COMPETITIVE BID
INSTRUCTIONS
Use a CSUDH Foundation Invitation For
Bid (FDN #154) and CSUDH Foundation Competitive Bid Justification Form (FDN #155)
1. Complete Invitation for Bid cover
sheet (FDN #154 A):
Bid Number - number assigned by
Foundation
Description - summarize the item(s)
going out for bid
Bid closing - the date and
time the bidding ends and bids are due in the Foundation Office.
Sealed Bid #___ Enclosed -
insert the assigned bid number
Signature - the signature of
the account director
Date - the date of signature,
should be the same as the date the bid process is opened.
Name - typed or printed name
of account director
Campus Location - campus
office number of the account director
Phone # - complete campus
phone number of the account director
2. Complete Key Action Dates (FDN #154 B) -
sequential listing of important dates for bid consideration such as bid opening, bid
closing, date item(s) to be delivered, installation date, date items to be in complete
working order, etc.
3. Complete Description and Minimum
Technical Requirements (FDN #154 C) - a detailed listing and explanation of the items(s)
out for bid. Must include all desired features and technical requirements.
4. Complete General Specifications and
Criteria (FDN #154 D) - a detailed listing and explanation of additional requirements to
be included in the purchase such as installation, service, training, instruction manuals,
etc.
5. Complete Administrative Requirements
(FDN #154 E) - the Foundation has included two administrative requirements. List any other
considerations deemed necessary for the purchase.
6. Complete inquires section of the Bid
Response Form (FDN #154 F):
Name - Name of person on
campus the vendor can contact with any questions. Can be account director or person
designated by the account director.
Campus Location - the
location on campus of the person named above
Phone # - complete campus
phone number where the vendor can reach the campus contact person
7. Insert bid number at the top of all
pages of the bid package (FDN #154 A through H).
8. Copy the complete bid package (FDN #154
A through H) and send to at least three vendors who sell the product described in the bid
package. A copy must also be forwarded to the Foundation for informational purposes.
9. The Foundation will date all sealed bids
received and forward them to the account director or designee.
10. At the close of the bidding period, the
account director must review all bids received and select the most appropriate choice
based on price, terms, product quality, etc.
11. Complete a Foundation Competitive Bid
Justification form (FDN #155):
Bid Number - the assigned bid
number
Total Number of Qualifying Bids
received - number of bids received by the closing date and time
Vendor Name - the complete
name of the selected vendor
Address - vendor address
Phone # - vendor phone number
Selection Justification -
state the reasons the selected vendor was chosen over the other vendors. State
considerations such as price, product quality, terms, existing equipment compatibility,
etc, which will justify the vendor selection.
Attach list of vendors -
attach a list of all vendors who were sent the bid package. Include the vendor name,
address, phone #, date bid received (N/A if no bid received), and total cost quoted.
12. Attach the completed competitive bid
justification form to a Foundation Purchase Order (FDN #156). The purchase order should be
made to the selected vendor. The items on the purchase order must agree to the items
quoted and the total cost must be the same as the total cost quoted.
13. All bid packages received must be
forwarded to the Foundation. The Foundation will keep all bid material received on file
for a period of at least one year or as required by individual Foundation account
restrictions.
14. Follow procedures for the Foundation
Purchase Order.
PURCHASE ORDER
INSTRUCTIONS
Use CSUDH Foundation Purchase Order (FDN
#156)
NOTE: A FOUNDATION PURCHASE ORDER NUMBER
MUST BE OBTAINED BEFORE ANY ORDERS ARE PLACED FOR FOUNDATION ACCOUNTS.
1. Enter current date
2. Enter vendor information
Name - vendor name
Address - vendor mailing
address (P.O. will be sent to this address).
Phone # - vendor phone number
Contact - name of vendor
contact at phone number listed above.
Federal Tax ID # - for
service purchase orders only, not merchandise purchase orders. Please request this
number from your vendor contact for 1099 tax reporting purposes. A service P.O. would
include orders to vendors such as florists, printers, photographers, and other businesses
whose main function is service rather than merchandise.
Delivery Date - the date
delivery is required or expected.
3. Enter the information necessary for the
purchase being made:
Quantity - number of items
being ordered
Unit - the basic unit of
items being ordered (i.e. each, box, case, etc.)
Description/Justification -
describe the items being ordered as needed for the vendor to complete the order. If the
description of the item is not sufficient for the Foundation to be able to justify the
purchase as beneficial to the educational mission of the CSU, a short descriptive purchase
justification must be included in this section which explains what the item is and states
the benefit to the University's educational mission.
Unit price - the price per
basic unit
Total Price - quantity
multiplied by the unit price
Sales Tax - the sales tax on
all the items being purchased. The Foundation is not exempt from sales tax on purchases.
Shipping/Freight - the total
shipping/freight costs associated with the transportation of all items being purchased.
Total - total cost for all
items being purchased including sales tax, shipping and freight.
4. Enter additional information:
FDN Account #/Object Code -
the Foundation account number to be charged for the purchase and the object code which
specifies the type of expense.
Campus Contact Name/Extension
- the name and campus extension of the person whom the Foundation may contact with any
questions regarding this purchase order.
Receiving Dept. Deliver to -
the campus location to which the CSUDH Receiving Department can deliver the items ordered.
If items will not be delivered to CSUDH Receiving, enter "N/A".
5. An authorized account signer must sign
the purchase order. An authorized account signer has his or her signature on file with the
Foundation office showing that he or she is authorize to sign for transactions concerning
their Foundation account (referenced in the additional information section).
6. Bring the completed purchase order to
the Foundation Office. -The P.O. will be reviewed and account funds verified.
-An authorized Foundation employee will
sign the purchase order upon approval.
-A purchase order number will then be
assigned.
-The purchase must be signed by an
authorized Foundation employee in addition to an authorized account signer to validate the
P.O.
-The Foundation will send the completed and
approved purchase order to the vendor unless otherwise instructed.
Special
Instructions for Placing Telephone Orders to Vendors: To expedite the ordering
process, items may be ordered by phone after a purchase order number is assigned.
Steps 1 through 6 must be followed with the following variations:
-If the order will be phoned in to the
vendor the following must be included at the bottom of the Description/ Justification
section in capital letters "CONFIRMING ORDER - DO NOT DUPLICATE". This will
prevent the vendor from shipping a double order.
-The purchase order should be brought to
the Foundation and a rush purchase order number requested from accounts payable. The
Foundation will accommodate the request as soon as possible.
-If a purchase order number can be assigned
immediately, you will be given the goldenrod copy with the P.O. number. If the Foundation
is unable to assign a number immediately, you will be given the goldenrod copy without a
P.O. number. After the P.O. is approved by the Foundation and assigned a purchase order
number, the Foundation will call the campus contact with the purchase order number. The
P.O. number should be written on the goldenrod copy of the P.O.
-The account director (or designee) should
then call in the order. The vendor must be given the P.O. number.
-The Foundation will mail the confirming
order to the vendor unless otherwise requested.
Emergency Purchase Order
Numbers
On rare occasions where circumstances
warrant such action and with the approval of the Foundation Business Manager or Executive
Director, a purchase order number may be given over the phone before the completed
paperwork is received. In such cases, the completed P.O. must be delivered to the
Foundation office by the next working day.
CHECK REQUEST
INSTRUCTIONS
Use CSUDH Foundation Check Request (FDN
#157)
1. Enter current date.
2. Enter payee information:
Name - name to which the
check will be made payable
Address - payee's mailing
address if the check is to be mailed, otherwise the address can be left blank. If the
check is for an award, price, scholarship, honorarium,or business service payment and the
mailing address is a P.O. Box, write the payee's street address to the right of the
mailing address (for tax reporting purposes).
Social Security # - for
payments to individual for awards, prizes, scholarships or honorariums only.
Federal Tax ID # - the
business equivalent to a social security number, for payments to businesses for services
only, not merchandise purchases. A service payment would include payments to professionals
such as florists, printers, photographers and other service businesses whose main function
is service rather than merchandise.
3. Enter expenditure information:
Payment Amount - the total
amount to be paid to the payee.
Description/Justification -
describe what is being paid. If the description is not sufficient for the Foundation to
justify the purchase as beneficial to the educational mission of the CSU, a short
justification must be included which states the benefit to the University's educational
mission.
Foundation Account Number - Object
Code - the Foundation account number to be charged for the expenditure and the
object code which specifies the type of expense.
4. Enter additional information:
Campus Contact - the name,
campus location and extension of the person whom the Foundation should contact regarding
any questions or problems with the check request.
Mail/Hold for Pick-up Instructions
- indicate what should be done with the check when it is ready.
5. An authorized account signer must sign
the check request. An authorized account signer has his or her signature on file with the
Foundation office showing that he or she is authorized to sign for transactions concerning
their Foundation account (as referenced above).
6. If the payment is a reimbursement to an
authorized account signer, the authorized account signer's supervisor must also approve
the check request.
7. Attach original supporting
documentation to check request. Original supporting documentation consists of original
receipts, invoices, etc. which provide audit evidence of a valid expenditure. If an
original receipt is not available, a copy must be attached to a sheet of paper with a
written explanation as to why the original receipt is not available. If no receipt is
available, a sheet of paper with a written explanation and description of the expenditure
must be attached. For awards, prizes, and scholarships supporting information such as
award notification, selection process, etc. must be attached. If it is necessary to have
the original receipts returned, please attach a written request to the check request. The
Foundation will then stamp the receipts "Reimbursed by CSUDH Foundation", copy
them for our records, and return them.
8. Bring the completed check request to the
Foundation office.
-The check request will be reviewed and
account funds verified.
-An authorized Foundation employee will
sign the check request upon approval.
The approved check request will be
processed for payment according to the following schedule:
Paperwork received by Foundation: Checks
ready for pick-up:
Noon, Thursday 4:00 p.m., Tuesday
Noon, Tuesday 4:00 p.m., Friday
STIPEND
CERTIFICATION AND PAYMENT REQUEST INSTRUCTIONS
Use CSUDH Foundation Stipend
Certification and Payment Request (FDN #162)
1. Enter date of request
2. Enter payee information:
Payee Name - the legal name
of the payee
Address - the residential
address of the payee
Social Security # - the
payee's social security number
3. Enter the Foundation Account Number -
Object Code. This is the Foundation account number to be charged for the expenditure and
the object code which specifies the type of expense.
4. List the requirements necessary to
receive payment. An additional sheet may be attached if necessary.
5. State payment information:
List the disbursement date and the
corresponding amount for the stipend payment(s). If payee is to receive more than twelve
disbursements, another stipend form must be completed.
6. The stipend recipient (payee) must sign
the stipend recipient certification. The stipend payment may be considered taxable income
by the IRS. Payee should consult a qualified tax account if they are unsure as to the tax
consequences of the payments.
7. The account director must sign the
account director certification.
8. Forward the completed form to the
Foundation Office for processing and payment.
TRAVEL POLICY
Introduction
In accordance with the requirements of
the California State University (CSU) and the Internal Revenue Service (IRS), the
California State University, Dominguez Hills (CSUDH) Foundation has adopted this policy
for the reimbursement of travel expenses. This policy applies to Foundation employees as
well as other individuals performing travel related to Foundation/University business or
projects administered by the Foundation.
Reimbursement for Travel
Reimbursement of travel expense
incurred by Foundation employees or by CSUDH employees or students, or other persons
participating in travel while conducting Foundation/University business shall be comparable
to the reimbursement normally provided by the CSU employees may be provided in the
following situation:
1. When agreements or contracts with
various sponsors of research or granting agencies specify travel reimbursement at
different rates.
2. When the Foundation Executive Director
determines that a lesser or partial rate of reimbursement is justified (see below).
3. When the Foundation Executive Director
determines that a higher level of reimbursement in individual situations is appropriate
(see below).
Reimbursement at a
Lesser or Partial Rate
Where project travel funds are limited
or restricted from budgetary transfers and the project director has determined the
objectives of research or training will be enhanced by applying a lesser or partial
reimbursement to increase the number of individuals performing travel, a written request
must be submitted to the Foundation Executive Director before the commencement of
travel justifying the lesser or partial rate. The Foundation Executive Director will
review the project travel budget and the reasonableness of the request. If it is
determined that research objectives or training will be enhanced by the greater number of
travel participants, a lesser or partial rate may be approved.
Reimbursement at a
Higher Rate
Reimbursement at a rate higher than
provided for the CSU employees may be approved by the Foundation Executive Director if the
following conditions exist:
1. A written request should be submitted to
the Foundation Executive Director before the commencement of travel justifying a
higher rate.
2. The travel performed has exceptional
potential for advancing the objectives of a project or the goals of the
Foundation/University and the high reimbursement contributes to those objectives or goals.
3. The travel budget for the project has
sufficient funds to provide the higher reimbursement without debilitating results to
future travel.
The Foundation Executive Director will
review each request on a case-by-case basis.
Travel Documentation
The documents used by the CSUDH
Foundation to authorize travel, request travel advances, and receive travel reimbursements
are its own internal forms, TRAVEL AUTHORIZATION FORM - ADVANCE/ REIMBURSEMENT
(FDN #150) and ITEMIZED TRAVEL EXPENSE CLAIM FORM (FDN #160).
In all cases (excluding mileage only claims
- see below) where reimbursement for travel will be fully or partially paid by a
Foundation account, a properly executed Travel Authorization Form must be submitted to the
Foundation Office before commencement of travel.
Travel Authorization for
Minors
For travel paid by a Foundation account
involving minors, a TRAVEL AUTHORIZATION/RELEASE OF LIABILITY FOR MINOR FORM (FDN
#152) must be completed and signed by the minor's parent or guardian and submitted to the
Foundation Office with the Travel Authorization Form (FDN #150).
Travel Advance
It is the policy of the Foundation to
honor the request for an advance if requested by the traveler for travel involving
expected total claims of $100 or more. Where the expected total claim is less than $100,
an advance may be issued only where there is compelling justification. To request a travel
advance, the proper sections of the Travel Authorization Form must be completed and
submitted to the Foundation Office in accordance with the Foundation accounts payable
cycle.
Travel Reimbursement /
Clearing of Travel Advance / Certification of Expenditures
After completion of travel, the
applicable sections of the travel Authorization Form, and the Itemized Travel Expense
claim Form (with original receipts) must be executed and submitted to the Foundation within
ten days or as soon as possible after the return of the traveler.
Current Travel Allowance
Rates
All claims must be itemized for each
individual expense item. Claims may be reimbursed up to the allowance with an itemized
statement of expenses. Claims in excess of the allowance will only be allowed if approved
by the Foundation Executive Director (refer to the section 'Reimbursement at a Higher
Rate'). An original receipt is required for any item of expense in the amount of
$25.00 or more. In the event of an IRS audit or for other audit verification purposes,
original receipts for items less than $25.00 may be requested at the discretion of the
Foundation. If a receipt is lost or otherwise not available, a certification by the
traveler may be accepted that explains why the receipt is not provided. Travelers who
habitually do not furnish original receipts for expense items may be denied reimbursement
through a Foundation account.
CSUDH Foundation allowance for each
complete 24-hour period:
Statewide Travel:
Meals per diem
Lodging - Actual amount paid, excluding suites.
$5.00 Incidental (includes but is not
limited to expenses for laundry, cleaning and pressing of clothes, and fees or tips. Does
not include cab fares, telegrams, telephone calls and the like)
Out of Sate / Out of Country Travel:
Travelers will be reimbursed actual lodging
expenses when supported by an original receipt. Meals shall be reimbursed based on
the actual expense. Actual meal expenses in excess of the allowances listed below must be
approved by the Foundation Executive Director (refer to section 'Reimbursement at a Higher
Rate'). The incidental allowance will apply.
CSUDH Foundation allowance for the
fractional periods of travel:
Statewide and Out of State:
Lodging (Travel extends overnight)
Actual amount paid, excluding suites
Breakfast
(Travel begins before 7 a.m. or ends past 9
a.m.) $9.00
Lunch
(Travel begins before 11 a.m. or ends past
1 p.m.) $12.00
Note: For a travel period of less
than 24 hours in total, travelers may not claim any lunch allowance.
Dinner
(Travel begins before 4 p.m. or ends past 6
p.m.) $20.00
Mileage
Where the claimant is authorized to operate
a privately owned automobile, a rate of 34.5 cents per mile will be allowed without
certification. A maximum of 30 cents per mile will be allowed with the signed
certification on the Daily Mileage Driving Log. In the case of reimbursements in excess of
34.5 cents per mile, the entire mileage reimbursement must be reported as income to the
Internal Revenue Service.
TRAVEL AUTHORIZATION FORM - for
travel with NO advance
Claims for Mileage Only
A DAILY MILEAGE DRIVING LOG (FDN
#151) must be completed for claims involving mileage only. A Travel
Authorization Form (FDN #150) is not required. For travel on a regular basis, mileage only
claims must be submitted monthly to ensure timely reimbursement and reporting of expenses.
MILEAGE ONLY CLAIMS
For travel involving mileage only (no other
travel costs associated with the trip(s)), do not complete FDN #150. Use FDN #151, the
CSUDH Foundation Daily Mileage Driving Log (see separate instructions).
Use CSUDH Foundation Travel
Authorization Form - Advance/ Reimbursement Request (FDN #150)
COMPLETE AND SUBMIT TO THE FOUNDATION
OFFICE AT LEAST THREE DAYS PRIOR TO DEPARTURE DATE:
1. Complete Section 1, Traveler
Information:
Name - Complete name of
traveler
Purpose of trip - state
purpose of trip. If not obvious as to how the trip furthers the educational mission of the
University, a justification statement must be included.
Destination - if more than
one, list all stops
Departure Date/Time -
departure from local area
Return Date/Time - return to
local area
Foundation Account Number-Object Code
- the Foundation account number to be charged and the object code which specifies the type
of expense.
2. If traveler is a minor, CSUDH Foundation
Travel Authorization/Release of Liability for Minor Form -FDN #152 (see separate
instructions) must be completed and attached to FDN #150.
3. Complete Section 3, Travel
Authorization/Advance Approval
Traveler's Signature -
signature of traveler named above
Supervisor's Signature - if
traveler is an employee of CSUDH or CSUDH Foundation, the signature of person to whom the
traveler reports
Authorized Account Signer -
person authorized to sign for transactions to the Foundation account. Signature on file
with the Foundation
Approval of Department Chair
- signature of the department chair to whom the account director reports, if applicable
Approval of Dean or VP -
signature of dean or vice president who oversees the account director's University area
4. Bring completed form to Foundation at
least three days prior to departure date for Foundation approval.
5. Upon approval, the Foundation will
return the duplicate and triplicate copies to the account director.
6. Upon return from travel, complete
the following
Itemized Travel Expense Claim Form
(FDN #160) - see separate instructions
Section 4, Travel Expense
Reimbursement/Travel Advance Reconciliation (use duplicate copy of FDN #150):
- Enter total expenses from Itemized Travel
Expense Claim Form
- Enter "0" for advance received
- Enter balance due Traveler (circle the
work "Traveler") which is the same amount as total expenses.
- Indicate if the check is to be mailed
(state mailing address) or held at the Foundation for pick-up.
- Traveler must sign
- Approved account signer must sign
7. Submit to the Foundation Office the
completed duplicate copy of FDN #150 with completed FDN #160 attached along with original
receipts. Upon approval by the Foundation Office, a reimbursement check will be issued in
accordance with the Foundation accounts payable cycle.
8. Keep the triplicate copy of FDN #150 and
duplicate copy of FDN #160 for your records.
SPECIAL NOTE
CONCERNING ORIGINAL RECEIPTS:
Original receipts must be attached
for any expenditure in the amount of $25.00 or more
- If an original receipt is not available,
a copy must be attached with a written explanation as to why the original receipt is not
available.
- If no receipt is available, a sheet of
paper with a written explanation and description of the expenditure must be signed by the
traveler and attached.
- If it is necessary to have the original
receipts returned, attach a written request. The Foundation will then stamp the receipts
"Reimbursed by CSUDH Foundation", copy them for our records and return them.
TRAVEL AUTHORIZATION FORM -
FOR TRAVEL WITH ADVANCE
Use CSUDH Foundation Travel Authorization
Form - Advance/ Reimbursement Request (FDN #150)
COMPLETE AND SUBMIT TO FOUNDATION OFFICE
IN ACCORDANCE WITH FOUNDATION ACCOUNTS PAYABLE CYCLE IN ORDER TO RECEIVE ADVANCE CHECK BY
DESIRED DATE:
1. Complete Section 1, Traveler
Information:
Name - Complete name of
traveler
Purpose of trip - state
purpose of trip. If not obvious as to how the trip furthers the educational mission of the
University, a justification statement must be included.
Destination - if more than
one, list all stops
Departure Date/Time -
departure from local area
Return Date/Time - return to
local area
Foundation Account Number-Object Code
- the Foundation account number to be charged and the object code which specifies the type
of expense.
2. If traveler is a minor, CSUDH Foundation
Travel Authorization/Release of Liability for Minor Form -FDN #152 (see separate
instructions) must be completed and attached to FDN #150.
3. Complete Section 2 to request an advance
(Refer to Foundation Policy for current travel allowances):
Meals - indicate the number
of meals by type and multiply by the appropriate allowance rate. Enter the totals in the
"Amount Payable to Traveler" column.
Incidentals - indicate the
number of complete days of travel and multiply by the incidental allowance rate. Enter the
total in the "Amount Payable to Traveler" column.
Lodging - indicate the number
of nights and multiply by the lodging allowance rate. Enter the total in the "Amount
Payable to Traveler" column. Ff this amount is to be paid directly to the hotel,
enter the amount in the "Amount Payable to Other" column and enter the
information in the "Lodging" section on the form, indicating whether the check
is to be mailed or held for pick-up.
Transportation - enter the
amount for airfare in the "Amount payable to Traveler" column. If this amount is
to be paid directly to the carrier or travel agent, enter the amount in the "Amount
Payable to Other" column and enter the information in the "Transportation"
section on the form, indicating whether the check is to be mailed or held for pick-up. If
another type of transportation is being used instead of air travel, indicate the type.
Enter the amount in the appropriate amount column. If this amount is to be made payable
directly to the carrier or travel agent, enter the information in the
"Transportation" section on the form, indicating whether the check is to be
mailed or held for pick-up. No advances are given for mileage.
Conference Registration - enter
the amount for conference registration in the "Amount Payable to Traveler"
column. If this amount is to be paid directly to the conference group, enter the amount in
the "Amount Payable to Other" column and enter the information in the
"Conference Registration" section on the form, indicating whether the check is
to be mailed or held for pick-up.
Miscellaneous - specify any
miscellaneous costs and enter the amount in the "Amount Payable to Traveler"
column. If the miscellaneous cost is to be made payable to a vendor, enter the amount in
the "Amount Payable to Other" column and list the payee information on the back
of the form, stating whether the check is to be mailed or held for pick-up.
Total Advance Requested Payable for
Traveler - add the advance amounts entered in each column and enter the totals for
each on this line.
Indicate - check whether the
advance check payable to the traveler is to be mailed (state address) or held for pick-up.
4. Complete Section 3, Travel
Authorization/Advance Approval
Traveler's Signature -
signature of traveler named above
Supervisor's Signature - if
traveler is an employee of CSUDH or CSUDH Foundation, the signature of person to whom the
traveler reports.
Authorized Account Signer -
person authorized to sign for transactions to the Foundation account. Signature on file
with the Foundation.
Approval of Department Chair
- signature of the department chair to whom the account director reports, if applicable.
Approval of Dean or VP -
signature of dean or vice president who oversees the account director's University area.
5. Bring complete form to the Foundation
Office for approval in accordance with the following schedule to receive advance check(s)
when desired (incomplete or incorrect paperwork may delay processing):
Paperwork received by Foundation: Checks
ready for pick-up:
Noon, Thursday 4:00 p.m., Tuesday
Noon, Tuesday 4:00 p.m., Friday
6. Upon approval, the Foundation will issue
the check and return the duplicate and triplicate copies of Fdn #150 to the account
director.
7. Upon return from travel, complete
the following:
Itemized Travel Expense Claim Form
(FDN #160) - see separate instructions.
Section 4, Travel Expense
Reimbursement/Travel Advance Reconciliation (use duplicate copy of FDN #150):
- Enter total expenses from Itemized Travel
Expense Claim Form
- Enter the total advance requested from
the "Total Advance Requested for Traveler line in Section 2 (the total of both the
"Amount Payable to Traveler" column and the "Amount Payable to Other"
column.
- Subtract the total advance requested from
total expenses and enter the result on the "Balance Due" line.
- If the result is a positive number, a
balance is due the traveler. Circle "Traveler" on the "Balance Due"
line. Indicate if the check is to be mailed (state address) or held for pick-up.
-If the result is a negative number, a
balance is due the Foundation from the traveler.Circle "Foundation" on the
"Balance Due" line.
- If the result is zero, the advance was
equal to expenses and no balance is due.
- Traveler must sign
- Approved account signer must sign
8. Submit to the Foundation Office the
completed duplicate copy of FDN #150 with completed FDN #160 attached along with original
receipts.
- If a balance is due the traveler, a
reimbursement check will be issued to the traveler upon approval in accordance with the
Foundation accounts payable cycle.
- If a balance is due the Foundation from
the traveler, attach cash or check (made payable to CSUDH Foundation).
- If no balance is due, the Foundation will
clear the advance.
9. Keep the triplicate copy of FDN #150 and
duplicate copy of FDN #160 for your records.
SPECIAL NOTE
CONCERNING ORIGINAL RECEIPTS:
Original receipts must be attached for any
expenditure in the amount of $25.00 or more.
- If an original receipt is not available,
a copy must be attached with a written explanation as to why the original receipt is not
available.
- If no receipt is available, a sheet of
paper with a written explanation and description of the expenditure must be signed by the
traveler and attached.
- If it is necessary to have the original
receipts returned, attach a written request. The Foundation will then stamp the receipts
"Reimbursed by CSUDH Foundation", copy them for our records, and return them.
ITEMIZED TRAVEL
EXPENSE CLAIM INSTRUCTIONS
Use CSUDH Foundation Itemized Travel
Expense Claim (FDN #160)
1. Enter traveler's complete name.
2. Enter the Foundation account number to
be charged and the object code which specifies the type of expense.
3. Enter dates of travel (month/day/year).
If necessary, use additional forms.
4. List ACTUAL expenses for each day for
each category of expense (i.e. Breakfast, Lunch, Dinner, Incidentals, Lodging, etc.) Refer
to Foundation Travel Policy for current travel allowances.
5. Attach ORIGINAL receipts.
6. If mileage is being claimed in addition
to other travel expenses, state the rate per mile, departure and destination locations,
and the number of miles in addition to the mileage claim amount. If there is more than one
mileage claim per day, state information and amount in 'Other' section.
7. Total all expenses for all days. Enter
the grand total in Section 4 of duplicate copy FDN #150 (Travel Authorization Form -
Advance/Reimbursement Request - see separate instructions).
8. Attach Itemized Travel Expense Claim
Form with original receipts (and mileage log if applicable) to duplicate copy of FDN #150.
DAILY MILEAGE
DRIVING LOG INSTRUCTIONS
Use CSUDH Daily Mileage Driving Log (FDN
#51)
FOR MILEAGE ONLY CLAIMS (NO OTHER TRAVEL
COSTS ASSOCIATED WITH TRIP(S)):
1. Complete Section 1:
Traveler's Name - traveler's
complete name
Foundation Account Number - Object
Code - the Foundation account number to be charged and the object code which
specifies the type of expense.
Date - the month/day/year of
travel. List each day and trips for different purposes separately.
Travel From / to - describe
departure and destination locations. Include business names and city/state information
such as "From CSUDH, Carson/Ca - to Rockwell, Downey/CA". The departure or
destination location must not be the traveler's place of residence, unless approved by the
Foundation Executive Director.
Purpose of Trip - state
purpose of trip. If not obvious as to how the trip furthers the educational mission of the
University, a justification statement must be included.
# of Miles - total travel
miles from departure location to destination.
Rate/mile - the rate per mile
being claimed. The normal claim is 34.5 cents per mile. The maximum allowed is
34.5 cents per mile. If
claiming more than 34.5 cents per mile, Section 2 must be completed and the total mileage
reimbursement will be reported to the IRS as income.
Total - multiply the number
of miles times the rate per mile and enter the result.
Total Mileage Claim Amount -
add all trip totals listed.
2. Complete Section 2:
Indicate - check if the check
is to be mailed (state address) or held for pick-up.
Traveler's Signature -
signature of traveler named above
Supervisor's Signature - if
traveler is an employee of CSUDH or CSUDH Foundation, the signature of the person to whom
the traveler reports.
Authorized Account Signer -
person authorized to sign for transactions to the Foundation account. Signature on file
with the Foundation.
Approval of Department Chair
- signature of the department chair to whom the account director reports, if applicable.
Approval of Dean or VP -
signature of dean or vice president who oversees the account director's University area.
3. Complete Section 3 only if the
rate per mile claimed is greater than $.26 per mile. The traveler must sign that the
actual cost of operating their vehicle is equal to or greater than the rate claimed. If a
rate more than $.26 per mile is claimed, the total mileage claim amount will be reported
to the IRS as income.
4. Submit the completed form to the
Foundation office. Upon approval by the Foundation Office, a reimbursement check will be
issued in accordance with the Foundation accounts payable cycle.
TRAVEL
AUTHORIZATION FOR MINOR INSTRUCTIONS
Use CSUDH Foundation Travel
Authorization / Release of Liability for Minor Form (FDN #152)
1. Type or print legibly the following
information:
Name of Minor - complete name
of minor traveler
Name of Parent or Guardian -
name of minor's legal parent or guardian
Beginning Date of Trip - the
date and time of departure
Ending Date of Trip - the
date and time of return
Destination - theculty/staff
member may be reached.
Please return this form by (Date)
- the date the signed and dated authorization/release form must be returned to the
faculty/staff member.
2. The Foundation must have this completed,
signed and dated form along with a completed FDN #150 (see separate instructions) at least
three days prior to travel for travel authorization.
3. Triplicate copy to parent or guardian,
duplicate to account director.
INDEPENDENT
CONTRACTOR OVERVIEW
The following is taken from a letter
written by John Francis, Attorney at Law, concerning the differentiation between employee
and independent contractor or consultant status. It should be noted that in addition to
weighing the following factors when determining independent contractor status, Foundation
policy requires that anyone who is providing services for the Foundation and who is also
an employee of CSUDH or any entity related to CSUDH must be paid as an employee of the
Foundation.
Mr. Francis begins his letter with an
excerpt from a November 21, 1977 Report to the Joint committee on Taxation by the
Controller General entitled, "Tax Treatment of Employees and Self-Employed Persons by
the Internal Revenue Service: Problems and Solutions."
Why do IRS, employers, accountants,
lawyers, and other advisors have difficulty determining whether a person is an employee or
is self-employed? One reason is that the application of the common law rules to specific
employee/self-employed situations is open to broad and inconsistent interpretation. For
example, not all of these rules are always present in every employment situation. Further,
the rules vary as to applicability and importance in different situations. Evaluating the
weight to be given various rules is often a subjective matter, even though IRS and
employers make a strong and comprehensive effort to develop all relevant facts. As a
result, many employers cannot, with any degree of certainty, determine who will be
considered an employee until after IRS has audited the situation.
Over the years the Internal Revenue Service
has articulated what it characterizes as the twenty "common Law" factors in
differentiation employees from independent contractors. Recently, the Service provided a
reformulation of these factors in Revenue Ruling 87-41. Here are the questions these
factors (or rules) are directed at and the analysis related to each:
Instructions: Is the
person providing services required to comply with instructions about when, where, and how
the work is to be done?
A worker who is required to comply with
other persons' instructions about when, where, and how he or she is to work is ordinarily
an employee. This control factor is present if the person or persons for whom the services
are performed have the right to require compliance with instructions. See, for example,
Rev. Rul. 68-598, 1968-2 C.B. 464, and Rev. Rul. 66-381, 1966-2.
Training: Is the person
provided training to enable him to perform a job in a particular method or manner?
Training a worker by requiring an experienced employee to work with the worker, by
corresponding with the worker, by requiring the worker to attend meetings, or by using
other methods, indicates that the person or persons for whom the services are performed
want the services performed in a particular method or manner. See Rev. Rul. 70-630, 1970-2
C.C. 229.
Integration: Are the
services provided integrated into the business' operation?
Integration of the worker's services
into the business operations generally shows that the worker is subject to direction and
control. When the success or continuation of a business depends to an appreciable degree
upon the performance of certain services, the workers who perform those services must
necessarily be subject to a certain amount of control by the owner of the business. See
United States v. Silk, 331 U.S. 704 (1947-2 C.B. 167.
Services Rendered: Must
the services be rendered personally?
If the services must be rendered
personally, presumably the person or persons for whom the services are performed are
interested in the methods used to accomplish the work as well as in the results. See Rev.
Rul. 55-695, 1955-2 C.B. 410.
Hiring, Supervising, and Paying
Assistants: Does the business hire, supervise, or pay assistants to help the
person performing services under contract?
If the person or persons for whom the
services are performed hire, supervise, and pay assistants, that factor generally shows
control over the workers on the job. However, if one worker hires, supervises, and pays
the other the other assistants pursuant to a contract under which the worker is
responsible only for the attainment of a result, this factor indicates an independent
contractor status. Compare Rev. Rul. 63-115, 1963-1 C.B. 178, with Rev. Rul. 55-593,
1955-2 C.B. 610.
Continuing Relationship: Is
the relationship between the individual and the person he performs services for a
continuing relationship?
A continuing relationship between the
worker and the person or persons for whom the services are performed indicates that an
employer-employee relationship exists. A continuing relationship may exist where work is
performed at frequently recurring although irregular intervals. See United State v. Silk.
INDEPENDENT
CONTRACTOR POLICY
Introduction
Federal and State tax laws require the
reporting of payments to individuals for services as taxable income. Depending upon the
circumstances, the individual may be considered an employee or an independent contractor.
If the individual is considered an employee, the employer is liable for certain taxes and
benefits, such as FICA and Workers Compensation, in addition to the compensation amount.
Therefore, it is critical that a justifiable determination be made as to the status of the
individual before payment is made.
Determination of Independent Contractor
Status
The Foundation Executive Director is
responsible for determining whether an individual should be classified as an employee or
independent contractor based on the information supplied on the payment request forms. The
Executive Director shall consider all factors in the determination in order to give an
unbiased and justifiable opinion as to the status of the individual.
Payments to individuals for services
equal or greater than $50 per calendar quarter
If the total payment is equal to or
greater than $50 per calendar quarter, a Foundation Independent Contractor Agreement and
Justification Form (FDN #161) must be submitted to the Foundation in accordance with
Foundation procedure prior to the performance of the service. After review of the
form, the Foundation may determine that the individual must be paid through the Foundation
payroll system. If independent contractor status is justified, payment(s) will be made
after performance of the services upon receipt of an invoice from the contractor,
submitted in accordance with Foundation procedure. The invoice must be signed by the
contractor.
Payments to individuals who are employed by
CSU Dominguez Hills, CSUDH Foundation or any entity related to CSU Dominguez Hills, either
at the time the services are to be performed or at the time payment is to be made by the
Foundation, must be paid through Foundation payroll.
Payments to individuals for services
less than $50 per calendar quarter.
If the total payment is less than $50
per calendar quarter, a Foundation Payment to Individuals Short Form (FDN #159) must be
submitted and approved in accordance with Foundation procedure after the performance of
the service.
Payments to individuals who are employed by
CSU Dominguez Hills, CSUDH Foundation or any entity related to CSU Dominguez Hills either
at the time the services are to be performed or at the time payment is to be made by the
Foundation, must be paid through Foundation payroll.
Advance payment to individuals for
services.
Advance payment to individuals for
services is not allowable except in extreme cases and upon the approval of the Foundation
Executive Director. Payment to individuals for services will be made only after the
performance of the service. A reasonable down payment or retainer fee can be requested
with appropriate documentation.
HONORARIUMS