Skip to main content

Direct Payment Information

  • Disbursement Guidelines

    Disbursement Grid

    Disbursement Policy Updated March 2012

    Overview
    The Chief Financial Officer has delegated authority for the acquisition of goods and services and the expenditure of University monies to various University officers and officials (see Signature Delegation – Chief Financial Officer Policy) in accordance with the South Carolina Procurement Code. Pursuant to that policy, this Disbursement Policy gives further direction to establish a clear process for the authorization and approval for spending (buying and paying) University monies.

    Given the numerous sources of funds and processes to spend University monies, this policy is not intended to give specific direction for every possible scenario, rather it will provide direction that can then be applied to different procurement actions (Purchase Orders, Contracts, Payment Request Form, Purchase Request Form and Procurement Cards, etc…) in accordance with those established processes.

    When spending University monies, there are always two processes that must take place: buying and paying. These processes go hand-in-hand; you can’t have one without the other. As such, in this policy, the terms spend and disbursement refers to the whole buy/pay process.

    General
    Any disbursement of University monies requires one (1) authorized signature to commit funds and one (1) independent approval, accomplished by entering / approving the voucher, to approve payment of funds. Excessive signatures / approvals delay payments and add unnecessary work on multiple individuals. The following outlines the signature / approval process:

    • Through delegated authority from the Division / College, department heads, or their designee, are the authorized approval authority for committing University funds. They are responsible for ensuring funds are available prior to commitment of funds, that the procurement has a business purpose necessary, and that the procurement is in compliance with established policies and procedures. Any designee of the department head will be documented in some manner detailing that designee’s authority. An example of a designee is each Procurement Card holder.
    • The signature of an authorized individual is required for any disbursement. The authorization can be accomplished with a pre-approval form or a signature after goods are received. An example of a pre-approval is a requisition for a Purchase Order or a departmental specific form. Receiving must be completed in buyWays to acknowledge actual receipt of goods or services for all purchases made in buyWays.  Using the "receipt" process in buyWays, users are required to enter only quantities or amounts that have actually been received and they are approving payment for.  To complete the approval to pay process, an invoice for each purchase must also be entered in buyWays.  For vendors submitting electronic invoices directly into buyWays, this step is automated. For certain circumstances, such as those in Sponsored Programs or other restricted funds, special approval authorization may be granted to individuals with specific controls, such as the Principal Investigator (PI) or fund administrator who are authorized to spend monies related to a specific project. In these instances, specific departmental or University policies and procedures serve as documentation for appointing these individuals as designees of the department head.
    • Departments will also designate individuals for procurement roles in buyWays. Do not change chartfield strings nor approved monies when entering an invoice in buyWays where the approval has already been obtained.
    • In instances where the approved signature authority is requesting a personal reimbursement for expenses (i.e. as in the case of a travel reimbursement), the signature of the employee's & supervisor or supervisor’s designee is also required.

    Unauthorized Purchases — Only persons authorized in writing by individual departments may commit University funds to purchase/pay goods or services. If an unauthorized person attempts to commit University funds, Clemson may consider the acquisition effort null and void and decline to pay any invoice that might be issued. Clemson officers, including the Chief Business Officer, the Procurement Director, and others with delegated authority, may refuse to ratify such transactions. In such a case, the supplier may look to the individual placing the order for payment or reimbursement.

  • Direct Payment Exemption List

    The following items should be paid by the Direct Payment Form without consideration of the $2500 limitation. (This limitation includes freight but does not include South Carolina sales tax.) The exemption number should be selected for the line item in the cart in buyWays or noted on Procurement Card documentation. Last Updated 09/26/13

    1. Oil company credit card purchase for gas, oil and jet fuel charges only. (updated 10/10/05)
    2. Heat, light, and water bills for service provided by public utilities.
    3. Telephone bills.
    4. Postage and box rentals.
    5. Freight/express bills associated with small package delivery (UPS, FEDEX, etc.)
    6. Dues, and registration fees.
    7. Do not use - No longer applicable as of 7/1/14
    8. Sales tax paid to the SC Tax Commission.
    9. Auto licenses and registrations.
    10. Bank services.
    11. Fresh fruit, vegetables, meats, fish, milk and eggs.
    12. Published books, periodicals and technical pamphlets.
    13. Do Not Use - Select Contract in buyWays. Updated 8/2010
    14. Stipends - Students ONLY.
    15. Purchases for commercial resale such as food (Campus Dining Services), books (University Book Store), drugs and pharmaceutical supplies (Student Health Center), arts and crafts supplies (Youth Learning Institute), and other items which are sold in the retail market. 
    16. Do Not Use - Select Contract in buyWays. Updated 8/2010
    17. Do Not Use - Select Contract in buyWays. Updated 8/2010
    18. Articles authored by Clemson University personnel and published in professional publications.
    19. Advertisement for positions, goods and services in newspaper, magazine or other publication, and advertising time or space on radio or television.
    20. A & E services (must be initialed by Vice President for Business and Finance and have verification that procurement is in compliance with state regulations).
    21. Speaker and musician fees reimbursed from admission charges.
    22. Insurance premiums for Athletic vehicles and Athletic personnel.
    23. Athletic functions paid wholly from athletic funds-- banquets, meetings, etc.
    24. Livestock, feed and veterinary supplies.
    25. Copyrighted educational films, filmstrips, slides, transparencies, CD ROM documents, data bases, computer assisted instructional materials, interactive video programs and other related materials made available by information that can only be obtained from the company providing the information or service.
    26. Furniture refurbishing services of the Department of Corrections.
    27. Services/Supplies from the Department of Administration (State Surplus, State Fleet Mgmt, etc.)
    28. Printed examination forms used in the administration of state licensing examinations.
    29. Instructional training seminars offered by Clemson University to state employees on a registration fee basis and those contractual consultant services necessary to provide the professional instruction for the seminars.
    30. Appraisers.
    31. Health maintenance organizations (HMOs).
    32. Animals acquired for specific or general research, testing or experimentation.
    33. Expenses of evaluation committees required for institutions of higher learning in order to maintain accreditation (e.g., Southern Association of Colleges and Schools).
    34. Attorneys, subject to approval by the Attorney General's Office (approved forms signed by Attorney General's Office); certified public accountants and public accountants engaged to perform financial and/or compliance audits, subject to approval by the State Auditor's Office (approval documents must accompany voucher); hospital and medical clinic services; medical doctors and psychiatrists; optometrists; dentists; registered nurses; licensed practical nurses; investment counselors; clergy; court reporters; expert witness services; actuaries; doctors of osteopathy; physical therapists and physical therapy assistants; speech pathologists; occupational therapists; and veterinary services customarily obtained on a fee basis rather than competitive solicitation on the condition that the individual or firm involved must be licensed to perform the specific professional services, that the individual or firm involved must provide that specific service to the requesting governmental body, and that the contractual relationship between the individual or firm and the governmental body cannot be an employer/employee relationship which would be governed by State personnel rules and regulations.
    35. Travel for Athletic Department (includes rental of buses, airplanes, and any other mode of transportation for team travel).
    36. Repairs to aircraft paid from Athletic Department funds.
    37. Cable TV service for Athletic Department.
    38. Do Not Use - Select Contract in buyWays. Updated 8/2010
    39. Expenditures of funds at state institutions of higher learning derived wholly from athletic or other student contests, from the activities of student organizations and from the operation of bookstores, except as such funds are used for the procurement of construction, architect-engineer, construction-management and land surveying services.
    40. Conference facilities when accompanied by a completed "Justification for In State Conference Site Selection" form. See more details on Conference Facilities.
    41. Fees paid to game officials by the Athletic Department.
    42. Do Not Use - Select Contract in buyWays. Updated 8/2010
    43. Procurement involving bowls and spirit events which are being funded from bowl revenues or special funds received specifically for that event. Competition will be sought if possible. Payment document must be marked "Bowl Funds" or "Special Funds."
    44. Do not use - Use the Procurement Certification Form in buyWays. Updated 8/2010
    45. Do not use - Selecting the applicable contract in buyWays generates the necessary approval workflow within buyWays.
    46. Do not use - Roles for buyer 46 are assigned to select certified users.
    47. License agreements for computer software after such software has been competitively bid as required by the Procurement Code. Department must include how the initial purchase was made ( PO, DPV, P-Card) and the date of the purchase. This should be included on the original documentation maintained in the department’s records. (effective 7/11/05)
    48. Capital projects payments - bid through Capital Project ONLY.
    49. Non Procurements - Refunds, Payments to Clemson, other non-procurement payments (if in doubt, discuss with Procurement).

  • Expense Account Code Descriptions
  • Required Approval and Support Documentation

    Documentation supporting expenditures with the authorizing signatures should be kept in the department or at the business office level. Business Officers for a college or division will determine where documents are kept. Documentation must be retained in accordance with University retention schedules and be readily accessible for future reviews - buyWays requisitions have stored approval which do not need to be printed in order to be in complliance with this policy. Updated April 2012

    • Required for Payment Request Form or DPV
      • Signed Invoice and/or Receipts (Statements are not acceptable)
      • Invoices should be attached in buyWays
      • buyWays/PeopleSoft Voucher # written on Invoice

    Payment Request Forms and/or Direct Payment Form limit is $2,500 unless the expenditure is on the Exemption List (Exceptions to the $2,500 rule).