This section deals with payment, which is not a procurement function. Content is for basic informational purposes only. Interested parties should always refer to the Financial Procedures Manual for up-to-date information and policies/procedures.
A department number (also referred to as Org number) is a unique number, consisting of six digits, which identifies a specific department or activity of the University. It is used to facilitate the accumulation of accounting information relative to each department or activity. The applicable department number should be included on all financial documents that require entry into the University Financial Information System. The Department Numbers are categorized as follows (most commonly used for general purchases are 1's, 3's and 5's):
1xxxxx - Educational and General (E&G)
2xxxxx - Student Financial Assistance/Other
3xxxxx - Auxiliary Enterprises
4xxxxx - Restricted
5xxxxx - Financial Assistance for Educational and General Services (Sponsored Programs and Contracts)
7xxxxx - Capital Projects
8xxxxx - Agency/Local Funds
9xxxxx - Clearing
Financial Procedures Manual, Section 2010 - Department Numbers
The Expenditure Structure is a mechanism for classifying, in a systematic manner, different types of expenditures and for collecting expenditure information. The University uses this information for accounting control, financial management, and budgeting. Departmental employees may know these codes as expenditure or account codes (ie. 131200 - Office Supplies, 221000 - Computer Equipment, etc).
Listing of codes and their definitions:
Financial Procedures Manual, Section 2015 - Expenditure Codes and Definitions
When making payments to non-resident aliens (NRA’s) for services, honorariums and/or associated travel expenses, you must determine whether it is legal to pay them, is the payment subject to tax, and what policies and procedures must be followed. It is the sponsoring department’s responsibility to ensure that their foreign national visitor has been pre-approved for payment by Payroll Services prior to making formal arrangements for any kind of payment.
Payroll - Payments to Short-Term Foreign National Visitors/NRA's
The University, as a state agency, does not pay state sales and use tax with certain exceptions (Code of Virginia, Section 58.1-609.1). All purchases made on behalf of the University with institutional funds should be made using the University's tax exempt certificate (for a copy contact Accounts Payable at 540.568.7397), regardless of the method of payment. The University's sales tax exemption number is 208 069909-8.
In the absence of contractual terms, and in accordance with the Commonwealth's Prompt Pay Act, payment shall be due thirty (30) days after the receipt of a valid invoice or material/service, whichever is later.
Financial Procedures Manual, Section 4205.520 - Expenditures; Accounts Payable
Those interested in learning the most current or additional information on vendor payment options should visit Cash & Investments.
Small Purchase Charge Card (SPCC) offers departments an alternate payment method when making small purchases. This method gives departments the opportunity to purchase goods and services, costing $10,000 or less. VISA is the charge card vendor for the Commonwealth of Virginia.
For additional information about the SPCC program and reconciliation of your SPCC, please visit Finance's Small Purchase Charge Card Program page.
Cardholders may contact the Small Purchase Charge Card (SPCC) Program Administrator, appa@jmu.edu if they have questions concerning the appropriate use of the card.
Financial Procedures Manual, Section 4220 - Small Purchase Charge Card
