Direct Payment Information

  • Disbursement Guidelines

    Disbursement Grid

    Disbursement Policy Updated March 2012

    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.

    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.

  • Procurement 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 04/03/19

    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. Student travel paid direct to provider (hotel, airline, rental car agency, etc.) Updated 4/2019
    17. Payments to Recognized Student Organization (non-procurement). Updated 4/2019
    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. Purchase of goods/services from 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).

  • Direct Expenditures

    The following expenditures/circumstances do not require POs.  This list is under constant review and any further changes will be communicated as needed.  Click here for details on the 2-step process for direct expenditures.

    Expenditure Comments Corresponding Account Codes
    Utilities (electricity, gas, water) Used to pay utility bills that we receive as monthly statements.  Departments should consider issuing POs to encumber funds to help manage your budgets. 7018, 7020, 7777
    Telecommunication/Phone Used to pay phone or internet bills that we receive as monthly statements.  Departments should consider issuing POs to encumber funds to help manage your budgets. 7009, 7010, 7337
    Building Leases Used to pay lease payments for real property leases that have been approved through the University/State process.  Copy of the lease should be included with invoice.  Departments should consider issuing POs to encumber funds to help manage your budgets.  You MUST also ensure signed lease, approved through the LACAS Office is attached to the invoice. 7313, 7340
    Food for students or business meals – must be with previously contracted suppliers Used to pay catering bills.  On campus this would consist of Aramark invoices unless an exception was granted for another caterer.  For off campus locations be sure any catering contracts are signed according to University signature policy and that procurement rules are followed based on dollar limits. 7045, 7046, 7332, 7341, 7777
    Medical Expenses Used to pay medical expenses.  To be used by HR and Athletics only; service must be provided off campus. 4787, 7031
    Student Travel Used to pay individuals or when an amount is not known prior to travel.  Hotels and travel agents SHOULD be issued PO if possible. 2484, 6030
    Insurance Used to pay insurance premiums.  It is recommended that POs be issued to agents as a way to help with encumbrances and budgets and to make invoicing easier.  Be sure insurance policies adhere to Procurement guidelines as far as bidding and price references when required. 7310
    Stipends Used to make payments to individuals only;  if paying a business, then it is most likely a service regardless of what it is being called and should not be a Direct Expenditure - PO required. 7316
    Participant Support Used to make payments to individuals only;  if paying a business, then it is most likely a service regardless of what it is being called and should not be a Direct Expenditure - PO required. 7550, 7552, 7553, 7560, 7561
    Refunds A refund ONLY applies when Clemson is holding someone else's money that they paid us and we need to give them back all or a portion of that money.  It is NOT a payment to reimburse them or pay them money that is theirs that we received from some other source.  When appropriate, use the Non-Supplier Payment Form to process a true refund when the supplier is not registered in buyWays. 2409, 4931, 7325
    Awards, Scholarships and Honoraria Used to make payments to individuals only;  if paying a business, then it is most likely a service regardless of what it is being called and should not be a Direct Expenditure - PO required.  Honorarium - You are either giving them an award/gift payment as thank you for visiting or you are entering a contract with them agreeing to pay for travel, etc... in exchange for their visit.  You can't mix the two.  The first example would most likely fall under this section of the direct expenditure. For more information, visit the how-to-buy page for academic speakers and honorariums. 7304, 7305, 7306, 7307, 7501
    Dues, Registrations, Memberships, & Sponsorships Used for professional development and training primarily. Issue a PO if the amount and supplier is known beforehand. 4606, 4601, 4610, 6018, 7026, 7027, 7347, 7348
    Athletic Officials Used to pay officials associated with NCAA athletic events; includes officials, timekeepers, etc… 7023, 7024
    Athletic Travel Used to pay student athletic travel.

    6029, 6034-6038, 6043-6049, 6055-6056, 6063-6068, 6072-6073, 6041-6053, 6054-

    Madren Center Resale Items Used by Madren Center to pay Martin Inn or 3rd parties for items sold as part of Madren Center event contract. 2453
    Subscriptions – magazines, newspapers, etc…  (Does NOT include software/IT Service subscriptions) Used to pay subscriptions for publications like newspapers or magazines.  This does NOT include IT services that refer to subscriptions. 7327
    Employee Travel Employee travel should follow the employee travel policy and guidelines.  Most employee travel is to be handled as personal reimbursement.  However occasionally a department may contract with a travel agent or for lodging that is to be paid direct.  This should be the only time this account should be used in buyWays. 6001-6024
    Banking or Financial Transactions (with Bank of America, TigerStripe relates, dining plans, managed print, computer store inventory) Used to make payments that are in essence non-procurements.  Used for making transactions involving payments of funds that reflect a transfer of funds collected per contractual requirements.  Only applies to those entities/purposes specifically listed here. 1116, 1204, 1415, 2002, 2406, 2409, 2514, 4620, 7029, 7732, 2492
    Tax Only Payments e.g. property tax payments; county specific tax assessments.  Not used to pay sales tax on an order. 2434, 2435, 2477, 7302
    Royalty Payments Used to pay royalties that are due to 3rd party based on contractual agreements.  Amounts may not be known until invoice received and accounts are reconciled. 7025
    Expenses to another University related to athletic contest (guarantees, tickets, etc…) or regulatory refund of money to 3rd parties Used to pay other universities for financial commitments related to athletic contests (CUAD) or by Regulatory Services to issue refunds mandated by State regulations. 2409, 7035, 7346
    US Homeland Security, VISA and other Federal HR type expenses Used for H1B Visa related expenses. 7321
    Student Org Payments Used to pay a Clemson University related student organization;  not used to pay other schools organizations or to pay suppliers on behalf of student organizations. 4757, 7357
    Postal Services (Stamps, Postage, Passport) Used to pay the USPS or other carrier directly.  Most inbound freight should be handled through current contract with VPL. 7006, 7207, 7777
    Library Database Subscriptions Actual contracts for these purchases must still be reviewed and entered into by Procurement and Business Services. 8106, 8107
    Return of Sales Proceeds Primarily used for bull testing payouts/PSA. 7351
    Pass through to State Agencies This account will be used as a "passthrough" for payments to other SC state agencies. 7048
    Attorney Fees Fees for Legal Representation of the University. Fees for Non-Legal Representation of the University.

    7001, 7054, 7777

    Guest/Visitor Travel & Reimbursement Reimbursement for non-employee or non-student, such as speakers or consultants. For more information, visit the how-to-buy page for Guest/Visitor Travel & Expense Reimbursement 


    7039, 7053

  • 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 compliance 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).