Accounts Payable

Location: 331 Peterson Service Building 0005 Phone: (859) 257-1402 Fax:(859) 323-1954

Functions of the department include the processing documents related to University Travel, Purchase Orders, Vendor Payments and Cash Disbursements.

Responsibilities include Generate timely payments to vendors, Maintain accurate cash disbursement statistical and accounting data, Provide expert interpretation/application of University and State regulations.

Discretionary Expenditure Policy

View the Discretionary Expenditure Policy (PDF) for various types of transactions.

Procurement Card Program

The University of Kentucky Procurement Card Program has been established to provide a more efficient, cost-effective method for purchasing and paying for small dollar-value transactions. It is designed to replace most purchases and payments currently made by the Payment Request Document (PRD).

Beginning January 1, 1998, all payments for University of Kentucky small dollar value goods and services that can be paid for on a procurement card must be purchased using a procurement card.

Each recipient of a University of Kentucky procurement card is required to attend a training session conducted by the Procurement Card Administrator. The training focuses on the basic use of the card and the responsibilities associated with it. After completion of the training, each recipient is required to sign a Cardholder User Agreement (PDF).

Procurement card applications and dispute forms must be sent to the Procurement Card Administrator, Kimberly Maggard, at 859-218-6501 or

Guidance for Payments to Foreign Scholars (Nonresident Aliens)

Each year many distinguished scholars and experts are invited to the University of Kentucky to lecture, collaborate on research, or participate in some type of activity for which payment has been agreed upon or an honorarium is customary.

In many cases these scholars may be a resident/citizen of a country other than the Unites States and for payment purposes are generally referred to as "nonresident aliens" (NRA). The procedures for making payments to an NRA differ significantly from those for payment to a citizen of the United States. Departments that invite an NRA to the University, and plan to make a payment to them for any purpose (honorarium, independent contractor services, reimbursement of expenses, etc.) are encouraged to become familiar with the unique payment requirements. Please see Business Procedure E-7-7 (PDF).

See frequently asked questions and answers for other information that departments considering inviting an NRA to the Univeristy of Kentucky may find helpful.

The information may be found on the Immigration Services website, and the visa types are also listed in the University of Kentucky Business Procedure E-7-7 attachment A (PDF).

Most foreign scholars and researchers enter the U.S. with a J-1 visa, which allows them to teach or conduct research while on campus. Most other visa types limit the nature and locations of work that can be performed by the visitor. As general rule, visa types F, H, J, M, or Q will be eligible for payment for services (visiting speaker fees or independent contractor services), an honorarium and expense reimbursement but visa type B only allows for payment of an honorarium and reimbursement of expenses. Other limitations also exist for visa type B, such as the person cannot have been paid by more than five (5) other institutions within the previous six (6) month period.

If an NRA's visa permits them to receive payment of fees and/or expenses, departments may extend an offer to do so. Departments are encouraged to consider preparing a written "letter of invitation" documenting the conditions and terms of the invitation.

If an NRA's visa or other circumstances do not permit payment, departments should not make a promise or a commitment to pay any fees or expenses.

Yes, all payments to NRA's are subject to federal withholdings of 30 percent and state withholdings of 6 percent. However, an NRA may be eligible for exemption or reduced withholdings under a tax treaty between the United States and their country of residence.

Information on existing tax treaties between the United States and foreign countries may be found on the Internal Revenue Service (IRS) website.

The NRA must complete IRS Form 8233 (PDF) and it must be attached to the request for payment. Please see Instructions for completing the form. Note: This form requires that the NRA provide a valid SSN or Individual Tax Identification Number (ITIN).

An SSN or ITIN is not a requirement for making a payment to an NRA. However, if the NRA does not have an SSN or ITIN they are ineligible for any potential benefits of a tax treaty between the United States and their country of residence. Also, any payment made to them will be subject to withholdings for both federal and state taxes of 30 percent and 6 percent respectively. Additional information regarding tax withholdings for an NRA can be found on the Internal Revenue Service web site (PDF).

The application for a Social Security Number can be found at the web site of the Social Security Administration.

If an NRA does not qualify for a Social Security Number, they may apply for an Individual Tax Identification Number. The application for an Individual Tax Identification Number can be found at the U.S. Immigration Support web site.

The IRS requires that the University submit the IRS Form 8233 to them for approval, and they impose a mandatory delay of ten (10) business days before the payment may be made.

Non-employee payments are made by Departmental Authorization Voucher (PRD) through the Accounts Payable Department. Detailed procedures for completing the PRD are in Business Procedure E-7-7 (PDF).

Documentation requirements vary with the type of payment that may be made to an NRA. Listed below by payment type is the documentation that must accompany the PRD for each payment when it is submitted to Accounts Payable.

Definition: A gratuitous payment made to someone for the sole purpose of expressing appreciation in the absence of a contract or any other written or oral promise to pay for services.

  • A copy of the "letter of invitation" or a statement of the terms and conditions of the visit signed by the University official that extended the invitation.
  • Copy of the NRA's visa or an I-94 in the absence of a visa.
  • IRS form W-8BEN (PDF).
  • IRS form 8233 (PDF) if the NRA is claiming exemption or reduced withholdings.
  • A copy of the contractual agreement (Independent Contractor Form) (PDF) or other approved contract).
  • Copy of the NRA's visa or an I-94 in the absence of a visa.
  • IRS form W-8BEN (PDF).
  • IRS form 8233 (PDF) if the NRA is claiming exemption or reduced withholdings.
  • Copy of the NRA's visa or an I-94 in the absence of a visa.
  • IRS form W-8BEN (PDF).
  • Copy of the NRA's visa or an I-94 in the absence of a visa.
  • Original receipts for all expenses. (In the absence of original receipts, payments will be subject to 30 percent Federal withholdings and 6 percent State withholdings.)

Awards Programs

Student Awards may be made to University of Kentucky students for the purpose of recognizing and stimulating social, cultural and intellectual development. Policy and procedures for establishing student award programs are found in the Business Procedures Manual, Section E-7-11, Establishment of Student Recognition Awards and Prizes while directions for making payments to students are located in Section E-7-14, Student Payments. (See Approved Student Awards for a listing of approved awards and codes.)

Employee Awards may be made to University of Kentucky faculty and staff for the purpose of recognizing outstanding performance and stimulating professional development. Policy and procedures for establishing employee award programs are found in the Business Procedures Manual, Section E-7-12, Employee Awards (See the Approved Employee Awards for a listing of approved awards and codes.). 

Tony Day Manager 257-5440
Laura Payton Assistant Manager 323-4404
Kimberly Maggard Procurement Card Administrator 218-6501
Troy Howell Assistant to Procurement Card Administrator 257-5251
Leslie Duty Accountant Principal 257-4870
Carole Ballard Administrative Assistant - PRDs, POs, Mainline 257-1402
Alisha Blakley Account Clerk - PRDs, Purchase Orders 257-5439
Lorrie Caird Account Clerk - Travel 257-5437
Rachel Conner Administrative Assistant - PRDs 257-2640
Debbie Corman Administrative Assistant - PRDs for
Non Resident Aliens, 1099 Payments
Nicole Bell Administrative Assistant - PRDs, Purchase Orders 257-6247
Sandy Warren Account Clerk - PRDs, Purchase Orders 257-5436

General Information

Contact the General Accounting department at with the check number and date. For more information about stop payments and voided checks, see the General Accounting FAQ.

Contact the General Accounting department at with the check number and date.

You will need to have access to SAP to search the following screens for payment information?

  • Search for payment by vendor name:
    • FBL1N (Vendor Line Item Display) – Search for vendor number information by name and review payments made to the vendor for any selected time frame.
    • FK10N (Vendor Balance Display) – Search for vendor number by name and review payment made to the vendor by fiscal year.
  • Search for payments by invoice number or PRD number:
  • FB03 (Display Document) – Search for vendor payments using the invoice number or assigned document number.
  • Search for payment by cost object:
    • KSB1 (Display Actual Cost Line Items for Cost Centers) – Search for vendor payments made against a cost center for any selected time frame.
    • S_PLN_16000269 (Grants Management: Line Item Display) – Search for vendor payments made against a WBS element for any selected time frame.
    • FMRP_RFFMEP1AX (Document Journal) – Search for vendor payments made against any cost object for any selected time frame.

Please send an email to the File Room and reference the SAP document number. Ask for a copy of the document to be emailed back to you. If the document was keyed incorrectly contact Accounts Payable at 859-323-4404.

The Accounts Payable department reports all 1099-MISC and 1099-K information to the IRS by the end of each February for the previous calendar year. For more information on 1099-MISC and 1099-K reporting contact Accounts Payable at 859-257-4779 or 859-257-5251.

Departments/Units that receive an invoice or credit memo for a Sub Contract or Framework Purchase Order should forward it to the Accounts Payable Department or Hospital Accounting via the Vendor Invoice and Credit Memo Transmittal form.

Generally, purchases made under delegated purchasing authority should be made by the Procurement Card. However, invoices for delegated purchases that are excluded from purchasing by the Procurement Card, should be paid by the Payment Request Document (PRD) process.

You must prepare a requisition in SRM/SAP and await for Purchasing to establish a Confirmation Purchase Order. Once established you should forward the invoice to the Accounts Payable Department or Hospital Accounting via the Vendor Invoice and Credit Memo Transmittal form.

Departments/Units that receive a credit memo should forward it to the Accounts Payable Department via the Vendor Invoice and Credit Memo Transmittal form.

Employee Travel

All of the following questions can be answered by viewing the Business Procedures Manual.

If you are traveling on University business or you are responsible for compiling travel documents, read sections E-5-1 and E-5-2 of the Business Procedures Manual.

Instructions for determining the appropriate per diem rates are available in section E-5-1, page 13, of the Business Procedures Manual.

Please note that payment for a meal per diem requires the traveler to have an overnight stay and be in travel status throughout the entire time frame established for that meal. Subsistence cannot be claimed for meals included in registration fees. See the chart below for the appropriate time frames:

Meal Begin Time End Time
Breakfast 6:30 a.m. 9:00 a.m.
Lunch 11:00 a.m. 2:00 p.m.
Dinner 5:00 p.m. 9:00 p.m.

TRIP, Online Travel Solution

All full-time and part time employees with access to Employee Self Service (ESS) will have access to TRIP. To get access for other employees, appropriate business officer must approve adding the proper SAP role assignments, access to ESS, and add info type 0017 to their personnel master record in HR.

The training guides are located on the Travel menu under the Travel Requests and Travel Expenses link on the Employees Self Service tab. Completion of training isn't mandatory.

The Trip Quick Reference Cards are located on the Accounts Payable website at

No but they can. The system allows for the traveler to create their own travel request and travel expense document or another person (called proxies) can create them on their behalf. The travelers will still be required to approve all travel documents created by the proxy. See training material "How to Set Yourself Up As a Proxy".

Travelers will be reimbursed for travel expenses processed through TRIP via his/her method of payment for Payroll. If the traveler's Payroll is direct deposited, the travel reimbursement will be deposited into the Main Bank account listed in HR for the traveler.

No. Trip will automatically populate the correct per diem rates for the travel document based on the dates of travel and the destination(s).

No. Employees with pending travel documents will have a vendor number created and automatically maintained by TRIP. The data in the vendor master record will be based on information in the travelers' HR records.

Yes. If the travel dates are in the future, TRIP will create a travel request. Travel requests are not mandatory but are highly encouraged as many policy reminders have been added to assist with compliance.

Yes. Both travel requests and travel expenses reports will encumber funds for the trips. Travel requests create statistical encumbrances until the travel request is approved and then the encumbrance becomes an actual encumbrance. Travel expense reports only create actual encumbrances.

No. Only the travel document creator or AP can make a change to a travel document. If a change is needed by the Supervisor or Budget Officer, a revision can be requested through the workflow process.

Once the trip is posted to SAP, the PDF travel document and all of the supporting documents are stored in ECM. Quick Reference Cards on retrieving the documents can be located on the Accounts Payable website.

Workflow for TRIP requires the traveler, the traveler's supervisor (as indicated through HR org structure), Budget/Business Officers, and the Accounts Payable department to approve a travel expense report.

A Proxy is unique to TRIP. It allows someone to create a travel document on another person's behalf. It does not allow someone else to approve the travel document. Delegation (known as a substitution rule) is used to provide another person the ability to approve workflow items on someone else's behalf. The delegation to another person for approval does not transfer the responsibility for accuracy and policy compliance. The traveler cannot delegate the traveler approval to anyone else.

Procurement Card Program

The monthly billing cycle ends on the 5th of each month or the next business day and the limits will reset on the following day.

Permanent increases to a monthly limit may be requested. If you need the monthly limit increased, the cardholder's supervisor can send an email to the Procurement Card Administrator at Please include the cardholder name, the last seven digits of the card number, and the amount of the increase.

The University is exempt from Kentucky state sales tax. When sales tax is charged to your procurement card, you must contact the vendor directly to arrange for a credit. Many states have reciprocal agreements with the Commonwealth of Kentucky and offer UK sales tax exempt status. Please refer to the Purchasing Department's web site for the necessary tax exempt information and a copy of UK’s Tax Exempt form.

No. All transactions charging Agency accounts should be processed via PRD, CDR, or Journal Voucher.

Procard Use for Catering

YES. In the event some departments do not have a Procard, please contact Laura Payton at to start to the process of obtaining a Procard for your department.

A new card is provided within approximately one week. In the interim, UK Dining will work with your department during this brief transition period – and will continue to process requests for catering. Final billing will be processed when the Procard is available.

July 1, 2014

NO. Expenses for all events/orders must be paid by Procurement Card. Visit the Accounts Payable Homepage, for details on how to obtain a Procurement Card.

YES. But when the transaction is edited all expenses must be charged/funded in accordance with the Discretionary Expenditure Policy.

Upon closing and event/order by charging a procurement card, UK Dining/Catering, The Hilary J. Boone Center and The Club At Spindletop Hall will forward/provide the department/cardholder with a copy of the receipt/paid invoice.
A separate invoice/register receipt will be provided for alcoholic beverages.
Documentation for the procurement card edits must include the purpose, the attendees and specific detailed description of the event along with the invoice/register receipts.

All events/orders completed on or before 06/30/2014 will be billed and closed by Journal Voucher (JV) in fiscal year 2014.

NO. Use of the Procurement Card is specifically limited to these three providers and may not be used at alternative vendors for these services.



Procurement Card Editing Questions

Edits should be completed daily but no less frequently than on a weekly basis.

The Mass Deletion schedule can be located on Accounts Payable web site at:

Using screen zfi_procard_detail in SAP, you would need to type in the P number, select the appropriate date range, and all check boxes for different types of report details. Once your list of transactions appears, click on the box to the left of the transaction ID that you are inquiring about. At the bottom of all of your transactions, four icons will be displayed for the types of report details. If you are looking for airfare information, click on the airplane icon. If you are looking for FedEx tracking numbers, click on the Question mark icon. If additional information is required, send an email to the Procurement Card Administrator at for transaction inquiries.

Payment Request Documents (PRD)

Access roles for PRD Creators and PRD Approvers are authorized by your College/Unit and coordinated with your Area Security Officer. Once your PRD role is established, you must complete the required PRD Training for that role. The PRD Training is available online through Employee Self Service. . Upon successful completion of the training your role will be established by EAG and the access tab will be added to your portal page. Access for PRD Review (view only) is also made available to everyone assigned the PRD Approver role. Others may be authorized for PRD Review access by requesting authorization and approval through their College/Unit Area Security Officer.

The PRD must be used in accordance with the Purchasing / AP Quick Reference Guide located online at However, requests for payments by Bank Transfer and payments from Agency Cost Centers are not processed by PRD. They should be requested by completing a Cash Disbursement Request form.

If a product category is not in the PRD Catalog, the payment may not be made by PRD. Access the Purchasing / AP Quick Reference Guide located online at and make the payment accordingly.

Please see the Payment Request-Display tab Quick Reference Card.

The PRD vendor database contains valid vendors that have been approved and established by Purchasing. So you may search for the vendor you wish to pay in the PRD vendor database by using the drop down box of the "Payment To" field on the PRD Overview Tab. It is good practice to always verify the vendor address as well as the vendor name when selecting the vendor.

You must request that the vendor be established and added to the PRD vendor database by Purchasing. The vendor application form is located online at .

Generally NO. All payments require an established vendor.
Note: The PRD does have a special feature that may be used for the selected one-time payments. Vendors for these types of one-time payments are listed below. Use of these vendors is strictly limited to the defined purpose and attempts to use them for any other purpose will be rejected.

  • One-time payments of $100.00 or less made to compensate “Research Subjects”  may be made by PRD using the vendor entitled: RESEARCH.
  • One-time payments for payroll advances may be made by PRD using the vendor entitled: PAYROLL.
  • One-time payments for refunds to patients may be made by PRD using the vendor entitled: PATREFUND.
  • One-time payments for patient refunds to insurance companies may be made by PRD using the vendor entitled: INSREFUND.
  • One-time payments for refunds of other fees or payments made to the University may be made by PRD using the vendor entitled: OTHREFUND. Note: Reimbursement of expenses is not considered a refund. Reimbursements of expenses made to an individual, including employees, independent contractors and official guests may only be made to regular vendors established in the PRD vendor file.    

PRD routing for approval is based on several factors as follows:

  • First and second level approvers are determined by each University department/area/unit and the assignment of the roles is coordinated through the Area Security Officer. .
  • Selected PRD Product Categories are routed to Purchasing for approval.
  • All PRD are ultimately routed to Accounts Payable for final audit and review prior to being posted to SAP.

YES, but that person must have the “approver” role in PRD.  This is done by utilizing the “add an approver” feature that is found by clicking the Approver Tab after the PRD has been created.
Suggestion: If the PRD must be reviewed by someone that does not have the “approver” role – Park the PRD and print a copy for review and approval (signature if desired) and attach the copy as part of the PRD documentation.

The system does not address adding a temporary approver for a limited period of time, however, a department may designated/assign multiple approves for PRD transactions. Of course, each approver must have taken the PRD Approver training and been assigned the approver role.

YES. However, only one is required to approve the PRD.

NO. Only one email is sent to each approver.

The creator of a PRD may check the status by logging on to the PRD system and locating the PRD in their Personalized Object Work List, (POWL), and looking under the "Status" column of the POWL display. There are no current plans to purge PRD from the system. So until a process for purging transactions is implemented, the PRD will remain in the creator's POWL for an indefinite period of time. Additional details and further information on the PRD may be found by clicking the Approver Tab and the Tracking Tab.

Awaiting Approval – The PRD has been submitted by the creator but is yet to be approved by the designated/assigned approvers.
Approved – The PRD has been approved by Accounts Payable but is yet to be posted in SAP.
Deleted – The PRD has been deleted, but may still be viewed in the POWL.
Error in Process – The PRD failed to meet the edit criteria for posting into SAP. For further processing, corrections must be made and the PRD must be recreated and submitted.
Posted in the Backend – The PRD has been posted into SAP.
Release Rejected – The PRD failed to meet approval requirements and has been returned to the PRD creator.
Saved – The PRD has been “parked” and is awaiting completion by the creator.
To Be Corrected Manually - The PRD failed to meet the edit criteria for further processing and must be corrected by the creator before it can be submitted.

NO. Once the PRD is submitted it may only be edited by the upcoming approver.

NO. Once the PRD is approved it may only be edited by the next approver. However, the Approver may make edits and changes prior to approving the PRD.

NO. A rejected PRD may only be resubmitted by recreating the PRD from the start. This is necessary to ensure that all changes, edits and corrections are also reviewed by all the Approvers.

YES. The number of PRD displayed may be limited and they may be sorted by utilizing the Quick Criteria Maintenance. Upon logging on to the PRD system, select the "Show Quick Criteria Maintenance" button and choose "timeframe" from the selection options to limit the number of PRD displayed. Choose "status" to sort the PRD into any of the status categories.

NO. Only one invoice per PRD.

YES. The number of PRD displayed may be limited and they may be sorted by utilizing the Quick Criteria Maintenance. Upon logging on to the PRD system, select the "Show Quick Criteria Maintenance" button and choose "tiNO. The PRD is designed as a payment transaction only. Credit Memos/Invoice Credits should be transmitted to Accounts Payable by use of the Vendor Transmittal and Authorization form. The credit will be posted by Accounts Payable to the cost object provided on the form.

YES. The PRD numbering series is 3xxxxxxxxx and this will appear in the Reference Key field on the Document Display Screen FB03 as well as in the Reference Document Number field on KSB1.

NO. The PRD details are only accessible in the PRD system.

YES. The SAP document number series 19xxxxxxxx is recorded in the PRD. The number may be accessed by clicking on the Tracking Tab where it appears immediately following the fiscal 2013 fiscal year date. i.e. 201319xxxxxxxx.

NO. The accounting details and check information is only accessible in SAP and is accessible for display by using the SAP document number on the Document Display Screen FB03.

NO. Payments to students should be made on a Student Payment Voucher (SPV) in accordance with Business Procedure E-7-14

Original invoices and supporting documentation should be scanned as a single file, labeled as documentation and attached to the PRD document. Department personnel must ensure scanned images are completely readable. Documents shall be unfolded and all staples, clips, and other fasteners removed prior to scanning. For standard text documents, 200 dpi shall be the minimum resolution. Additional information on document preparation and scanning resolution may be found in: Policy Memorandum on the Storage of Public Records as Scanned Images.

Departments must maintain the original invoice and supporting documentation until PRD has been posted in SAP as verified through the unit’s monthly Reconciliation and Review of Financial Transactions.

The scanned attachment stored in the Enterprise Content Management system (ECM) will serve as the record copy as defined in the State University Records Retention Schedule, record series U0239 or U1800 for charges posted to grants. Since departments can access the record copy through ECM, departments shall destroy originals within 60 days of the verification of the invoice posting in accordance with BPM E-17-6.

Records Retention

The Commonwealth of Kentucky mandates by statute that all public records be retained or disposed of according to state guidelines. In 1994 the State Archives developed the first installment of a model schedule for public records generated by state universities. The State University Records Retention Schedule calls for the timely destruction, or permanent preservation, of all University public documents. Please contact the University’s Records Officer for further information or for questions regarding records management.

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