FISCALE REGULATIONS AND PROCEDURES
DIRECT PAYMENT VOUCHERS
Reimbursements are made to employees or students for approved purchases made on
behalf of the University. Payments are also made to vendors for products and services
not processed via a purchase order. Both reimbursements and payments are generated on
a Direct Payment Voucher form.
1. Payments for the following goods and services are authorized to be paid with
University funds; but should not be processed with a purchase order. They
should be processed in accordance with these procedures.
a. Registration fees for conferences, seminars and workshops. (These can be
paid for using the University procurement card or through the Payment
b. Umpire/Officials fees for referring sporting events.
c. Memberships (These can be paid for using the University procurement
card or through the Payment Voucher form.)
d. Overnight hotel lodging (paid on behalf of official University guest).
e. Fees for performers and entertainers.
f. Business meal reimbursements.
g. Fees for Guest Lecturers.
h. Subscriptions and Periodicals (unless a Purchase Order is required – may
also be purchased using the University procurement card).
i. Filing fees for work to be performed on buildings (i.e. Texas Department
j. Professional registration/license fees (excluding software licenses).
k. Postmaster-Permit, bulk rate fees and meter charges.
l. Insurance premiums.
m. Bus charters (unless a Purchase Order number is required by the
n. Publications and audio-video material (prepared materials only).
o. Employee incentives.
p. Miscellaneous fees and assessments, i.e. accreditation, royalty, copyright
2. Requirements on Reimbursements – All reimbursements must be supported
by the following:
a. Original receipt showing date goods or services were received; description
and cost of goods or services purchased along with any tax or tip. Sales
tax will not be reimbursed for any purchases of tangible goods. A Texas
Sales and Use Tax Exemption Certificate must be presented to the vendor
at point of sale.
b. A list of all participants is required for all meal and entertainment
reimbursements. The receipt must be signed by the individual receiving
reimbursement or by a department official when purchase is made directly
from a vendor.
c. An individual receiving reimbursement or payment may not approve
his/her own payment voucher form. Individuals receiving reimbursement
or payment must forward the payment voucher form to their supervisor for
d. Tips are normally reimbursable up to 15% of total purchase, however,
actual will be reimbursed, if reasonable, and supported by appropriate
3. Requirements on payments to vendors – The following information must be
a. Invoice showing name of company, address for remittance, description
and cost of goods or services, shipping charges (actual or estimated) and
amount due. Shipping and receiving documentation must be submitted
reflecting acceptance by the University of the goods or service.