Disbursement Authorization Form

A Disbursement Authorization Form (DAF) may not be used for reimbursements for travel, the purchase of goods or services, or the payment of people.  A DAF should be used only when a disbursement is required and no other procedure is appropriate.

Correct usage includes a request for a refund to a donor or participant, a request for reimbursement for business calls made from a personal telephone or payment from an agency fund (9 fund).

Disbursement Authorization Forms may be obtained from the Accounting Office.

  1. Requestor: Completes top portion of form; signs, dates, attaches receipts, and forwards to Department Head for approval
  2. Department Head: Approves form and forwards to appropriate Vice President or approved representative for approval
  3. Vice President or Approved Representative: Approves form and forwards to Accounting for payment
  4. Accounting: Verifies form for accuracy and proper approval; processes payment

Policy for Reimbursement for Personal Consumption Items at Employee's Official Headquarters

  1. Policy – Reimbursements and payments for personal consumption items shall be allowable by the following policy. Allowable expenditures by University personnel for these activities must be reasonable, appropriate, and justifiable. Such expenditures shall be fully disclosed to the public except for names of donors and prospective donors. This policy is formulated in accordance with Section 59-101-187 of the amended Code of Laws of SC, 1976.
    1. Reimbursements and payments of food expenses from Unrestricted Educational and General Funds.
        1. Commencements.
        2. University orientation activities, training and recognition functions.
        3. Recognition of students as authorized by the President or designee.
        4. One event for each Honors and Freshmen Seminar class.
        5. Entertainment or recognition of donors or prospective donors.
        6. Business meetings with non-university personnel.
        7. Recruitment of students as authorized by the President or designee.
        8. Board of Trustees/Board of Trustees Committee meetings.
        9. Direct costs relating to the operation, functioning and promotion of Continuing Education programs and conferences in which a fee is collected from participants of the programs and conferences.
        10. Search committees as authorized by Vice Presidents or higher authority.
        11. Official Presidential entertainment or entertainment in the interest of the university as directed by the President.
        1. Functions held on campus must be catered by University Dining Services with the exceptions of numbers 9, 10, and 11 or those functions self-catered with a cost less than $250. Catering for functions not held on campus, which utilize state funding, must be procured in accordance with the SC Procurement Code.
        2. Alcoholic beverages are prohibited except for continuing education programs and conferences in which a fee is collected from participants.
    2. Reimbursement for payment of food expenses from Designated Funds, Student Activity Funds, Athletic Funds, Private Funds and Auxiliary Funds.
        1. Student Activities
        2. Athletic Activities
        3. Business meetings with other departmental personnel.
        4. Catered employee recognition and special occasion functions.
        5. Catered staff meetings.
        6. Per diem expenditures in excess of State Travel Regulations as approved by Vice Presidents or higher authority. An authority higher than the individual must approve expenditures.
    3. Reimbursement for payment of foods expenses from Restricted funds shall be in compliance with award specifications.
  2. Procedure – Requests for reimbursement should be submitted on an Entertainment Expense Documentation Form or Travel Request Form (along with appropriate receipts and/or invoices) and must include an exact description of the purpose of the expenditure and those persons in attendance except for donors and prospective donors.

Intra-Institutional Transfer (IIT) Procedures

  1. Department Head or Approved Representative: Requests service or material according to Service or Sales Department procedure.  Supplies appropriate charge number.
  2. Service or Sales Department: Initiates service to be performed or issues items requested; Completes IIT form or summary; Forwards original copy or departmental summary to Accounting.
  3. Accounting: Makes necessary entries to reflect transfer of funds between departments.

Intra-Institutional Transfer (IIT) forms may be obtained from the Accounting Office or here.

Receipting and Invoicing

For all anticipated payments of funds from external entities, documentation should be submitted to Accounting.   All invoices will be prepared and mailed by Accounting.

All special activity letters and printed brochures should clearly instruct recipients to mail registration forms and money to the Cashier’s Office.  A receipt will be generated and mailed to the payee.  The registration form and a copy of the receipt will be forwarded to the activity director.  All material requesting payments should be reviewed by the Assistant Vice President for Accounting prior to printing.

Anyone collecting money must utilize a Francis Marion University prenumbered receipt book.  Receipt books should be obtained from the Cashier’s Office several days in advance, and questions regarding collection procedures should be resolved at that time.  The only exceptions are pre-approved and prenumbered tickets and certain departments that have in place alternative auditable procedures.

In any case where these guidelines are not followed, an “Explanation of Non-Adherence to Revenue Collection Guidelines” form must be completed and signed, and then submitted to the appropriate Vice President for approval.

Supplementary W-2's

University employees may receive an additional W-2 if one of the following situations occurred during the calendar year:

  1. The employee received reimbursement for business meals while in a non-travel status.
  2. The employee received reimbursement for meals while on a one-day trip.
  3. The employee received reimbursement for taxable moving expenses.
  4. The employee received reimbursement for other working condition fringes which are not specifically excluded as a business expense under the Internal Revenue Code.

Payroll Procedures

All University employees are paid on a semi-monthly payroll system. Pay dates are the 15th day of the month and the last day of the month. The South Carolina Code of Laws Section 8-11-30 prohibits the payment in advance of earnings prior to actual performance of job duties in accordance with pay dates as approved by the Budget and Control Board.

Time cards must be signed by both the student and his supervisor; incomplete or unsigned time cards will not be accepted. Time cards may be obtained from the Financial Assistance Office. Time cards must be delivered to the Financial Assistance Office either by the supervisor or by a faculty secretary by noon on Mondays according to the published schedule for hours worked the preceding weeks.

The Francis Marion University Student minimum pay rate is $7.25 per hour for Federal work study and for Non-Federal Work Study. If the rate of pay is other than the standard rate, the rate should be indicated on the time card. If no rate is indicated, the student will be paid the standard rate. Rates are in accordance with approved Federal regulations and University policies. The Payroll Office will publish a list of the semi-monthly pay dates for each year.

It will be the responsibility of the Financial Assistance Office to consolidate all time cards and forward them to the Payroll Office. Any time cards received after this time will be processed in the subsequent student payroll.

Students with a change of name or address should fill out a new W-4 in the Financial Assistance Office. The address on a student’s W-4 is used to mail out his or her W-2, and this address is also used to mail out payroll checks (if mailing of checks is requested). Changing your name or address in the Registrar’s Office does not change the same information in the Payroll Office.

Pay checks will be distributed by the Cashier’s Office and students will be required to show identification to pick up their checks. Checks are not released to anyone except the student unless prior arrangements have been made with the Payroll Office. WE DO NOT OFFER DIRECT DEPOSIT FOR STUDENT PAYROLL CHECKS.

Contract time cards are only to be used for students contracted to work for ball games or Art’s Alive, or Graduate Assistants.
The time card must be signed by the Supervisor and Department Head. Time cards must be delivered to the Financial Assistance Office on the same schedule as Regular Student Time Cards; students will also be paid on the same schedule.

Pay checks will be delivered by the Payroll Office to specified offices.

All other procedures that apply to Regular Time Card students apply to Contract Students, including filling out I-9’s and W-4’s and submitting student work cards to the Financial Assistance Office on time.

Pay checks will be delivered to specified campus locations or deposited to the employee’s bank upon request. Checks are not released to anyone except the employee unless prior arrangements have been made with the Payroll Office. Unclaimed checks must be returned on the pay date to the Payroll Office.