How to Buy - How to Pay
Welcome, Everyone! Wednesday October 4, 2017 FCN 110
Today’s Training Agenda The Procurement Cycle How to Buy How to Pay Special Buying and Payment Situations Relevant Policies and Procedures Procurement Services & Shared Services Web Page
Resources
The Procurement Cycle Identify Product/ Service
• Collect customer/event / product / service specifications
Research Procurement Options
• Develop list of possible supplier or service providers
Select Procurement Method
• Select how, where, and when to buy the desired item/service/product
The Procurement Cycle, cont. Purchase Item/ Service
• Order the item/service/product
Receive Item/ Service
• Confirm items/products were received, installed and/or services performed
Receive Invoice/ Bill
• Receive invoice for payment via e‐mail, snail mail, eSettlement, or EDI
The Procurement Cycle, cont. Pay Vendor/ ISP
Update Records
Reconcile Purchase
• Pay the supplier via shortcode, SUB, ACH‐EFT, PCard, PeoplePay, check • Update department records/ inventory records with purchase • Reconcile payment/ service/ product to SOA and/or inventory records
HOW TO BUY TOPICS Preferred Buying Methods To Competitively Bid or Not to Competitively Bid Sole Source Justifications & Restricted Purchases Warranties, Licensing & Contracts Finding Products & Services Travel, Flying, and the “Fly America Act” Purchasing with Sponsored Funds What’s wrong with shopping retail? Conflict of Interest – Conflict of Commitment Sales tax
The Relationship:
HOW HOW YOU DETERMINES YOU BUY PAY
Preferred Buying Methods Buying Methods – in order: Internal Service Providers (ISP) Strategic Contracts M‐Marketsite Quote to Order – NEW FEATURES! PeoplePay EPRO Requisition PCard
http://procurement.umich.edu/buying/buying‐methods
Competitive Bids Procurement must be conducted in an open and
competitive environment – required by SPG 507.01 Purchases of $10K or more are required to follow the competitive bid process Purchases under $10K: May also be competitively bid ‐ and save $$,$$$! Should be supported by at least one price quote May require a sole source justification
Sole Source Justification Required when a unique product or service is purchased
from a unique or specific supplier and cannot be competitively bid Submit completed & signed form and include this document when submitting an EPRO Req Form is available on the Procurement Services web page Sole Source purchases are reported to the Regents on a quarterly basis Form is available at:
http://procurement.umich.edu/buying/forms
Restricted Purchases & Special Approvals Specific products and services that cannot be
competitively bid and/or require pre‐approval by appropriate department. Examples:
Items on sponsored funds
Radioactive chemicals/materials
Vertebrate laboratory animals
Information Technology
Firearms
Consult the Restricted Purchases for the appropriate
purchasing method and required approval(s):
http://procurement.umich.edu/buying/process‐policies/restricted‐ purchases‐special‐approvals
Warranties, Licensing, and Contracts Warranties, delivery, and returns may be different when
comparing a Strategic Contract to store bought items Licenses – for software, images, or any service or product – send to Procurement Services for review Contracts – contracts or agreement should be sent to Procurement Services for review and approval IF YOU SIGN A CONTRACT OR AGREEMENT YOU ARE REPSONSIBLE – NOT THE UNIVERSITY!
Will be reported as an unauthorized purchase to the Regents!
Warranties, Licensing, and Contracts, cont. Purchase orders issued by the University and accepted by
the Supplier are legally binding
If your purchase is time sensitive, create an ePro Req, and request a PO be dispatched to the supplier to inform them of the University’s terms and conditions for the purchase
Items purchased on Strategic Contacts may result in: Work Order(s) Task List(s) Statement of Work
These are “OK” to sign as they fall under the University’s Strategic Contract, aka, “Master Agreement,” with the Supplier
Finding Products & Services
Travel, Flying, and “The Fly America Act” Coach/economy for domestic flights are reimbursable Business class for international flights 8+ hours Book 14 days in advance of the day of departure May select the lowest price based on the most logical
flight schedule Altered fight itineraries increasing the cost of travel REQUIRE a written explanation for reimbursement “The Fly America Act”
Federal regulations require that US air carriers be used for foreign and domestic travel; exception form is required
Travel, Flying, and “The Fly America Act” Rental Cars should be booked through Concur
Discounts are applied & waivers met when booking with National or Enterprise Collision insurance is not always waived in Concur when using other rental companies Decline all collision insurance when renting in the US All other countries: Accept the rental/collision insurance coverage! The University reimburses for lodging at a reasonable standard room rate as incurred by a regular business traveler Per diem and M&IE – see GSA web site for current rates Business Hosting – see SPG 507.10‐1 for rates
Purchasing with Sponsored Funds Fund 20000 (Federal) or 25000 (non‐Federal/private) Falls under “Uniform Guidance” aka “A‐21 Guidelines” Reviewed by Sponsored Programs prior to purchasing: Equipment > $5K and 2 years + of useful life Is a capital expenditure (renovation, land, buildings) Transactions greater than $10K International Travel and conference expenses Includes rental, lease, or maintenance agreements ending after the close of a project/grant NOTE: EPRO requisitions are routed to Sponsored
Programs before Procurement Services
Shopping with Myself… Oh, oh! When comparing Strategic Contract to retail store prices
consider that warranty and return options may be VERY different – and may be costly to your department or program! Over the counter technology and software may not be compatible with University systems, HIPPA compliant, nor supported by ITS; See:
https://www.safecomputing.umich.edu/dataguide/
Consider the amount of work time spent shopping
particularly if your work role is not procurement focused
TAXES! The University of Michigan is a tax exempt organization Companies have the “option” to honor our tax exempt status, including out‐of‐state companies The Michigan Sales and Use Tax Certificate of Exemption
should be used in accordance with SPG 502.03, Michigan Sales & Use Tax UM tax documents are available at:
http://www.finance.umich.edu/tax
Call Procurement Services if you have a tax exception!
HOW TO PAY TOPICS: Methods of Payment Whom to Pay Special Check Handling Supplier IDs Foreign Suppliers Awards, Gifts, Prizes Personally Identifiable Information Procurement Services & Shared Services web resources POLICIES AND PROCEDURES!
Methods of Payment PCard – also for items approved by Procurement Concur – reimburse travel & small expenses Journal Entry – for shortcode items PeoplePay – for individuals performing services Reimbursements to Non‐Employees –
See Shared Services procedure
SUB – Sub Unit Billing (ex. Phones, catering) EFT‐ACH – Electronic payments
Whom To Pay Faculty – Concur, PeoplePay, Payroll Staff – Concur, PeoplePay, Payroll Students – Financial Aid, Concur Suppliers/Vendors – PO, non‐PO University guests (includes foreign guests) – non‐PO, PeoplePay University Customers – non‐PO
Special Check Handling Special Check Handling – Request through Procurement Services Pickup at the Payroll Office in Wolverine Tower/Ann Arbor
Avoid checks to avoid fraud and loss Submit the EFT/Automatic Clearing House handling form if the vendor/supplier will accept EFT/ACH payments For more information consult Shared Services Payments:
https://ssc.umich.edu/payments/
Supplier IDs Formerly called “Vendor IDs” Supplier ID Search using “Review Supplier” in M‐Pathways Request a Supplier ID – see handout Obtain W‐9 from the supplier, if not on file
Handle W‐9 information carefully & confidentially
Foreign Suppliers also require W‐8 BEN Send to Supplier Maintenance
Supplier Maintenance through Shared Services:
[email protected]
Request or Update a Supplier Record
Request or Update a Supplier Record
Search For A Supplier
Search or a Supplier, cont.
Foreign Suppliers Foreign Suppliers – follow normal payment
processing: Wire transfers may be required as the form of payment; banking fees may apply Wire transfers may be subject to additional withholding, per IRS regulations
Consult with Shared Services Center on your specific
situation PRIOR to requesting payment For more information consult Shared Services Payments: https://ssc.umich.edu/payments/
Questions? Answers?
Gift, Prizes, and Awards Applicable Policies: SPG 501.12 – Awards, Gifts and Prizes Policy on Taxation of “Gifts, Prizes and Awards” Applies to: Non‐UM Individuals (including minors) UM Employees and Students
Grossing‐Up Awards – see Payroll web page
Submit documentation: Students – Dearborn Financial Aid UM/non‐UM Employees – Payroll processing
Gift, Prizes, and Awards, cont. Gift Cards: May be given as a gifts, prizes or awards Should be logged and secured Be aware of Human Subjects purchasing requirements Policy on Taxation of “Gifts, Prizes and Awards” Decision process for “Gifts, Prizes and Awards” UM‐Dearborn “Internal Controls” page has additional
information under “Gift Card Process” section:
https://umdearborn.edu/faculty‐staff/financial‐ services/internal‐controls
PII – Personally Identifiable Information PII identifies a person or an employee. Examples: Name,
UM‐ID, SSN, or address Redact from receipts, business purpose, comments when: Ordering sympathy or get well flowers; Paying for student, staff, faculty vaccinations; Ergo purchases; Purchasing Travel health insurance.
Consult the Sensitive Data Guide for more info: https://www.safecomputing.umich.edu/dataguide/
Procurement Services Web Page
Shared Services Web Page
Procurement Policies SPG 502.04 – Sales of Goods and Services to Non‐
University Entities and Unrelated Business Income SPG 507.01 – Procurement General Policies & Procedures SPG 507.10‐1 – Travel and Business Hosting SPG 520.01 – Acquisition, Use and Disposition of Property SPG 601.03‐3 – Software Procurement & Licensing Compliance SPG 601.24 – Delegation of Authority to Bind the University to External Agreements DAG 501.2‐3 – Payments to Students for Non‐Employee Purposes
THANK YOU FOR ATTENDING! PLEASE send feedback you have on this training session
to Noel Hornbacher,
[email protected] or to Dawn Roult,
[email protected] PLEASE, PLEASE, PLEASE share the information in this
training session with other employees on campus who perform procurement service functions PLEASE send us any questions you have which would
improve this training for other staff on campus!
QUICK GUIDE: COMPARE PURCHASING METHODS! Purchasing Method: What May Be Purchased?
Is Training or Special Access Required? Ordering Goods or Services
Strategic Contracts
Internal Service Providers (ISPs) UM Units which offer goods or services to the University community.
None.
Locate ISPs on Procurement web page.
M-Marketsite
Pre-negotiated contracts for goods and services from local, national and international suppliers.
Catalog shopping with prenegotiated prices via preferred suppliers.
None.
Job aids are available on MyLinc/Wolverine Access. Send OARS access request to Financial Services. DUO twofactor authentication required.
See product listing in “Explore Your Options” on the Procurement web page. Also in MMarketsite.
ePRO Requisition Suppliers
PeoplePay Suppliers
Purchase items not available through an ISP, M-Marketsite or Strategic Contracts. Send OARS access request to Financial Services; Complete training in MyLinc in Wolverine Access.
Pay for services provided by an individual with an SSN.
Decision tool provided on PeoplePay web page.
Low value one-time purchases, travel, goods/ services from suppliers that do not accept U-M purchase orders. Complete PCard application & training in MyLinc/ Wolverine Access; Approver training required annually.
Concur Reserve and/or pay for air, hotel, train, taxi, and rental cars.
Online training offered through Concur; Approver training required annually.
Submit requisition with all quotes to Procurement Services; obtain PO number for invoice.
Access Concur through Wolverine Access.
Purchases greater than $25K require review by Procurement.
Refer to department and procurement Use PCard at suppliers practices/procedures; accepting credit cards. call Procurement Services for assistance.
Yes, if $10K or greater.
Yes, if $10K or greater.
Yes, if $10K or greater.
NA
Yes, see above.
NA
Suppliers may or may not adjust or refund sales tax.
NO SALES TAX!
Not required.
Not required.
Reconcile expense report via Concur, if applicable.
Reconcile expense report via Concur, if applicable.
Not required.
Sole Source Justification?
Not required.
Not required.
Not required.
Yes, if not competitively bid
Yes, if not competitively bid
Sales Tax?
NO SALES TAX!
NO SALES TAX!
NO SALES TAX!
Usually none but there are rare exceptions.
NO SALES TAX!
Supplier or Supplier ID?
Not required.
Not required.
Not required.
Supplier ID required.
How to Pay?
Shortcode, SUB billing, journal entry.
Paid through eSettlements; no action required on your behalf.
Paid through eSettlements; no action required on your behalf.
Send invoice with PO number to Shared Services. Invoices in excess of $10K require additional approval(s) prior to payment.
Supplier ID may be required.
http://procurement.umich.edu/buying/find-products-services --- AND ---
UM-D COMPARE PURCHASING METHODS 2017-10-02
PCard
Access M-Marketsite through Wolverine Access.
Is a Bid Required?
Details Available at:
Travel and Expense
Route per PeoplePay directions for payment.
http://procurement.umich.edu/buying/buying-methods
Quick Guide: How to Pay Whom For Products & Services Payments to UM Employees Faculty, Staff or Students(1) Must use Concur to process payment for reimbursement of expenses. May be used for most types of expenses incurred(2)
Payments to Non-UM Individuals or Students who are not Employees(2) All purchasing methods should be first explored to purchase services/products for university business in order to minimize reimbursements. Use the Payment Request Form to reimburse for supplies –OR–
Attach receipts to the Concur report showing amount paid.
Use the Travel & Business Hosting Expense form for travel and hosting expense reimbursements –OR–
Employee must submit report within 45 days of the expense for reimbursement.
Use the PeoplePay Decision Tool to select the correct form of payment
Follow your Unit’s established electronic routing for approval(s).
Send completed forms to Shared Services, Ann Arbor, for processing.
Payments to Suppliers With an EIN
(Employer Identification Number)
Payments to Suppliers in MMarketsite, on Strategic Contracts, or Internal Services Providers
Check for Supplier ID number in MPathways. See handout & slides in presentation for directions. If the supplier is not found send Substitute W-9 then submit form to:
[email protected] Create an ePro Requisition using the vendor ID and information on the invoice or price quote; submit to Procurement Services; obtain Purchase Order (PO)#. It is a best practice to create this order prior to the purchase.
Suppliers receive payment via Service Unit Billing (SUB), shortcode, journal entry and/or are paid through eSettlements.
Write PO# on the invoice and indicate if special handling is required. Email forms to
[email protected] or send to Shared Services for processing.
NO SALES TAX!
Payments Using UM PCard Travel, hosting, low value one time product purchases and for supplier that don’t accept U-M purchase orders. Contact Procurement Services first if the supplier will not accept a PO.
There is a $5,000 per transaction limit. Contact Procurement Services for exceptions.
Restrictions: furniture, hardware, software & any live material(s); See Restricted/Special Approvals(3) list. Leases, contracts, or agreements paid by PCard MUST be signed by Procurement.
Payments via PeoplePay Suppliers with an SSN Payments for services provided by individuals with an SSN.
Use the PeoplePay Decision Tool to determine the correct payment method and processing steps: https://peoplepay.umich. edu/index.php
Follow the routing procedure for payment on the PeoplePay form in addition to your Unit’s process for payment approval.
1) Students with an active HR appointment may use Concur for University related expenses. If expenses are related to an academic pursuit then process payment through Financial Aid. 2) See Shared Services for directions on paying a foreign guest/foreign corporation. Also be aware that some payments to UM Students may need to be processed through Financial Aid. 3) Procurement Services list of “Special Approvals and Restricted Commodities” available through Procurement Services web page. UM-D QuickGuide Paying for Products and Services 2017-10-02
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Quick Guide: How to Pay Whom For Products & Services A receipt accepted for reimbursement or an supplier invoice should include the following information: Name, address, and contact information for supplier or vendor Itemized list of item(s) purchased, including unit price and quantity, serial numbers, product numbers, and any credits to the list price Location where purchased Date and time purchased Amount Due Amount Paid Deposit (if applicable) The form of payment (cash, credit card, check) The Purchase Order Number (invoice) Terms of payment (invoice) Remit to address and contact information (invoice)
Receipts and Invoices are NOT: Credit card summary slips lacking detail of what was paid for Packing slips Personal credit card statements Service Orders Quotes Cost estimates Order confirmations Shipping Confirmations
UM-D QuickGuide Paying for Products and Services 2017-10-02
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Restricted Commodities and Special Approvals
APPROVED BUYING METHOD COMMODITY OR SERVICE
Product or service from a U-M employee or a company in which a U-M employee has an interest
Access Control and Security Items
Air Conditioner (window or portable)
REQUIRED APPROVAL PROCESS Purchasing products or services under these circumstances may be considered a conflict of interest. See the Procurement Services web site and contact Procurement Services for more information about the required process for managing conflict of interest. University of Michigan Division of Public Safety and Security (DPSS) and Architecture, Engineering and Construction (AEC) must approve all security and access systems due to safety and security reasons. Such approvals may be done in conjunction with the appropriate campus or UMHS Key Office, each of which maintains their respective systems for key access. Contact Facilities Procurement for assistance. The use of window or portable air conditioning units must be approved by Plant Operations to assess proper electrical requirements. Contact Facilities Procurement for assistance.
University Contract
ePro Requisition
X
X
X
P-Card
Non-PO Voucher
APPROVED BUYING METHOD COMMODITY OR SERVICE
Airline Club Membership
Alcoholic Beverage - Hosting Reimbursement Alcoholic Beverages - Served at Events on University of Michigan Campuses Animals - vertebrate
Architectural Services
Auditors
Biological Safety Cabinets (BSC)
REQUIRED APPROVAL PROCESS
University Contract
ePro Requisition
The purchase of airline club memberships is not allowed using university funds and is not a reimbursable expense. See the Travel and Business Hosting Expense Policies and Procedures and the Procurement Services web site. The purchase of alcoholic beverages is limited. See the Travel and Business Hosting Expense Policy and the Office of the Vice-President and General Counsel web site. See the Office of the Vice-President and General Counsel web site and the Travel and Business Hosting Expense Policy. The purchase of all vertebrate animals must be approved by the University Committee on Use and Care of Animals (UCUCA) for the animal protocol. Many departments coordinate their animal purchases through the Unit for Laboratory Animal Medicine (ULAM). The Executive Director of Architecture, Engineering and Construction (AEC) must approve all requests for architectural and related engineering services. Contact Facilities Procurement for assistance. For approval and procedures within University of Michigan Hospital and Health Centers contact UMHHC Facilities Services. Use of the university’s external auditor, Price Waterhouse Coopers (PWC), must be reviewed by University Audits. Contact Occupational Safety and Environmental Health (OSEH) at (734) 647-1143. A site evaluation is required for certification of new and relocated biological safety cabinets. The following manufacturers have been approved for the purchase of Class II BSCs: Baker, ESCO, Labconco, Nuaire (exception - NU430 & NU440 are banned), and Thermo-Fisher. All other manufacturers and models require qualification testing onsite, coordinated through OSEH.
302.04-01 Restricted Commodities and Special Approvals Ver. 04.19
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X
X
X
X
X
X
X
P-Card
Non-PO Voucher
X
X
X
X
APPROVED BUYING METHOD COMMODITY OR SERVICE
Biological Toxins (Select Agent Toxins [Abrin, Botulinum neurotoxins, Short paralytic alpha conotoxins, Diacetoxyscirpenol (DAS), Ricin, Saxitoxin, Staphylococcal Enterotoxins (Subtypes A, B, C, D, E), T-2 toxin, Tetrodotoxin]
Capital Equipment
Charge Cards (Credit, Debit, Merchant)
Chemical or Oil Storage
Cleaning Operations
Clinical Equipment for Patients
REQUIRED APPROVAL PROCESS The acquisition, purchase or transfer of Select Agent (SA) toxins at the University of Michigan, regardless of the quantity, requires prior approval by the University of Michigan Responsible Official (RO). Prior to purchase contact the RO within Occupational Safety and Environmental Health (OSEH) Biological Safety at (734) 647-1143. The following information must be provided: name of the individual requesting the toxin, address, telephone number, email address, as well as the intended use, quantity and source of the agent. All equipment purchases $5,000 and over for the Ann Arbor, Flint and Dearborn campuses must be categorized as capital equipment and must be handled by the appropriate procurement team. Some departments or units have more restrictive requirements for the purchase of capital equipment. All U-M Hospital and Health Centers equipment purchases $500 and over must be approved by UMHHC Facilities Services. Application for charge cards (credit, debit) other than the university PCard is not allowed. The U-M Merchant Card, known as the M-Card, is managed by the Treasurer’s office and can be used by faculty, staff, students, U-M retirees, and others. Visit the Treasurer's Office web site for more information. Occupational Safety and Environmental Health (OSEH) must be contacted prior to storing chemicals or oil. Areas and operations of concern include: underground storage tanks, degreasing operations, hydraulic lifts, drum storage, waste oil tanks, and waste collection areas. Occupational Safety and Environmental Health (OSEH) must review all activities involving the use of chemicals and detergents that potentially could release pollutants into the environment. Pollutants include anything other than pure tap water. All patient clinical equipment regulated under the Environment of Care section for the Joint Commission must go through the UMHHC department for tracking. This is accomplished only by placing orders using MPathways ePro requisition buying method. Questions can be directed to the Hospital Facilities department Capital Budget Manager or the Health System’s Contracting and Procurement Staff.
302.04-01 Restricted Commodities and Special Approvals Ver. 04.19
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University Contract
ePro Requisition
X
X
X
X
X
X
P-Card
Non-PO Voucher
APPROVED BUYING METHOD COMMODITY OR SERVICE
Computer Systems (major administrative systems) Construction Contracts
Donations
Engineering Services
Equipment or Systems Venting to Air or Discharging to Sewer
Ethyl Alcohol Tax-Exempt (Ethanol, Research Grade, 190 and 200-proof)
Exhaust Ventilation Facility Renovation of, or Alteration to, University of Michigan Owned Property
REQUIRED APPROVAL PROCESS Contact Technology Procurement for assistance. If the system will connect to a University’s network, the appropriate technology department (MAIS, MCIT, Flint, Dearborn etc.) should be consulted prior to the purchase. Construction contracts must only be approved and signed by persons with the appropriate delegated authority. See Delegation of Authority. Contact Facilities Procurement for assistance. Most donations and contributions of University funds are not permitted under the State of Michigan Constitution. However, there are some situations in which the University is able to use its money and resources to support the needs of others. These situations must be approved in advance by the University Controller. The Executive Director of Architecture, Engineering and Construction (AEC) must approve all requests for architectural and related engineering services. Contact Facilities Procurement for assistance. For service required within the University of Michigan Hospital and Health Centers contact Hospital Facilities for approval and required process.
University Contract
X
X
X
Occupational Safety and Environmental Health (OSEH) must review and approve modifications to existing or new installations of equipment or systems when air ventilation, treatment systems or water discharges are involved. Contact Occupational Safety and Environmental Health. Purchase and storage of ethyl alcohol is restricted per Federal Regulations Title 27: Alcohol, Tobacco and Firearms, Part 22-Distribution and Use of Tax-Free Alcohol Section 22.102 Prohibited Uses. The Biomedical Research Store has an inventory of small quantities. For instructions and forms for ordering ethyl alcohol see U-M Ethyl Alcohol Program. Installation of any exhaust ventilation designed to remove chemical, biological or radioactive contamination or any air emission source must be reviewed and approved by Occupational Safety and Environmental Health (OSEH). All internal and external modifications to University of Michigan property must be approved by Architecture, Engineering and Construction (AEC) or Plant Operations. Contact Facilities Procurement for assistance. For
302.04-01 Restricted Commodities and Special Approvals Ver. 04.19
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ePro Requisition
X
X
X
X
X
X
X
P-Card
Non-PO Voucher
APPROVED BUYING METHOD COMMODITY OR SERVICE
Firearms and Ammunitions
Floor Coverings (including Tile, Carpeting, etc.)
Food Service Operation
Fume Hoods (Chemical, Laminar Flow, Hybrid)
Furniture
REQUIRED APPROVAL PROCESS service required within University of Michigan Hospital and Health Centers contact Hospital Facilities for approval and required process. The purchase or possession of firearms must be approved by University of Michigan Division of Public Safety and Security (DPSS). Due to facility codes and regulatory issues, purchase of floor coverings must be approved by Architecture, Engineering and Construction (AEC) or Plant Operations. Some floor covering may be purchased directly through the university’s Strategic Suppliers. Contact Facilities Procurement for assistance. For service required within University of Michigan Hospital and Health Centers contact Hospital Facilities for approval and required process. Any structural, equipment, or process change to any facility requires plan review by Occupational Safety and Environmental Health (OSEH). Departments interested in food service operations in their building should refer to the Food Service Planning Guidelines, Process & Tools. Site evaluation and certification by Occupational Safety and Environmental Health (OSEH) is required. Contact OSEH for a site evaluation and certification of new and relocated fume hoods at (734) 6471143. Refer to the Architecture, Engineering and Construction (AEC) Design Guidelines for current manufacturers, models, and features that have been approved for purchase. For service required within University of Michigan Hospital and Health Centers contact Hospital Facilities for approval and required process. Due to facility codes and regulatory issues, purchase of furniture must be approved by Interior Design and/or facility managers. Some furniture may be purchased directly though the University’s Strategic Suppliers. Approval to purchase furniture is generally granted by the unit or the facility manager. Access to order from furniture catalogs on M-marketsite requires departmental approval and a special request for such access to Procurement Services. Ordering and billing information can be found in each Furniture Supplier’s link on the University Contracts website. For off-contract purchases contact Facilities Procurement for assistance. For service required within University of Michigan Hospital and Health Centers (contact Hospital Facilities for approval and required process.
302.04-01 Restricted Commodities and Special Approvals Ver. 04.19
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University Contract
ePro Requisition
X
X
X
X
X
X
X
X
X
P-Card
Non-PO Voucher
APPROVED BUYING METHOD COMMODITY OR SERVICE
Gas Chromatograph (GC) / Electron Capture Detectors (ECD)
Gas (Compressed, Hazardous, Toxic and Pyrophoric)
Glove Boxes: Isolation and Containment Chambers
Heavy or Industrial Equipment
REQUIRED APPROVAL PROCESS Gas Chromatograph / Electron Capture Detectors may contain a radioactive foil that must be inventoried and leak-tested twice a year by Occupational Safety and Environmental Health (OSEH) - Radiation Safety Service (RSS). Prior to purchase, contact OSEH/RSS (734) 764-6200. Compressed gases can be extremely dangerous if not stored and handled properly. In addition, there are various building and fire codes that restrict the quantity of corrosive, flammable, oxidizing, pyrophoric, and toxic gases allowed in a lab and building. The Strategic Contract for compressed gas includes a Hazardous Gases Program. This program was instituted by U-M Occupational Safety and Environmental Health (OSEH) with Procurement Services in order to provide a safe working environment in U-M research facilities. The program requires written OSEH approval for listed hazardous gases in cylinder sizes larger than a lecture bottle (size LB). Specific hazardous gases requiring approval are: Carbon Monoxide, Chlorine, Fluorine, Hydrides (arsine, disilane, diborane, germane, phosphine, and silane), Hydrogen, and Hydrogen Sulfide. Oxygen over 25% also requires approval. Hazardous gases not specifically listed must still be used in compliance with NFPA 45, NFPA 55, and OSEH. Contact OSEH at (734) 647-1143 or visit http://www.oseh.umich.edu/guidelines/cgu.shtml for additional information. See the Procurement Services website for the current university gas contract, and instructions and forms for ordering compressed hazardous gases. The purchase of glove boxes for laboratory use, of chemical or biological agents, requires approval by Occupational Safety and Environmental Health (OSEH). To start the approval process contact OSEH for a site evaluation at (734) 647-1143 Equipment requires additional review and approval by Occupational Safety and Environmental Health (OSEH) for safety and environmental considerations prior to purchase. Contact OSEH at (734) 647-1143.
302.04-01 Restricted Commodities and Special Approvals Ver. 04.19
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University Contract
ePro Requisition
X
X
X
X
X
X
X
P-Card
Non-PO Voucher
APPROVED BUYING METHOD COMMODITY OR SERVICE
Human Tissue
Insurance
REQUIRED APPROVAL PROCESS
University Contract
Human tissue is defined as: bone, ligaments, tendons, fascia, cartilage, ocular tissues (corneas and sclera), skin, vascular grafts (veins and arteries), amniotic membrane (when used alone, without added cells) for ocular repair), pericardium, dura mater, heart valve allograft, hematopoietic stems cells derived from peripheral or umbilical cord blood, semen, oocytes, and embryos. Tissue must be purchased from a supplier using good manufacturing practices and appropriate procedures. The FDA requires that the supplier undergo a Supplier Qualification to ensure that the supplier meets the regulatory requirements. The Good Tissue Manufacturing and Laboratory Practice (GTMLP) team (within UMHS Quality Improvement) conducts the thorough Supplier Qualification program for all suppliers of human tissue. Contact the GTMLP team at (734) 615-0529 pager #35619 to ensure the supplier has been qualified and for any questions. All insurance acquisitions require approval from Risk Management.
ePro Requisition
X
Insurance (Life, Health, and Travel for U-M Students)
Must be reviewed by Procurement Services. Contact Procurement Services for assistance. See the Student Life, University Health Service, Managed Care/Student Insurance Office website or contact the Managed Care office at (734) 764-5182.
Interior Design (Outside Contractors)
Contact U-M Interior Design or Facilities Procurement. For services required within University of Michigan Hospital and Health Centers contact Hospital Facilities for approval and required process.
X
Regents Bylaw 3.07 states that the Regents of the University of Michigan have to approve the acquisition or sale of real estate. Contact the University’s Real Estate office at (734) 763-2302 for more information or assistance. See SPG 601.23. A site evaluation is required by Occupational Safety and Environmental Health (OSEH). Contact OSEH at (734) 647-5224 for a site evaluation prior to purchasing a Class 3B or 4 laser. Lease agreements for equipment or products, other than real estate, require review and signature by Procurement Services. A lease requires review by Procurement Services regardless of whether the supplier accepts a university purchase order in lieu of any other signed agreement.
X
Land Purchases
Laser Devices
Lease Agreements (Equipment or Products)
302.04-01 Restricted Commodities and Special Approvals Ver. 04.19
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X
X
P-Card
Non-PO Voucher
APPROVED BUYING METHOD COMMODITY OR SERVICE
Lease Agreements (Property)
Lease Agreements (Tax-Exempt or Municipal)
Legal Services License Agreements
Liquid Scintillation Counters or Gamma Counters
Maintenance Agreements
Nuclear Magnetic Resonance Device Parking Tickets and Moving Vehicular Violations Pest Control
REQUIRED APPROVAL PROCESS
University Contract
Contact the University’s Real Estate office at (734) 763-2302 for information or assistance. See SPG 601-23. University of Michigan policy discourages the use of tax free municipal leases unless there is a significant benefit to the University. Use of this type of lease requires monitoring and reporting by the department. The requesting department must sign a service level agreement with the university to use this form of lease. All municipal leases require review by the University Tax Office, and review and signature by the Executive Vice President and Chief Financial Officer. Contact Procurement Services for assistance with this process. The purchase of any legal services must be approved by the Office of General Counsel (OGC). Only Procurement Services procurement agents have the delegated authority to sign these agreements. Contact Procurement Services for assistance. Liquid scintillation counters (LSC) and gamma counters may contain a radioactive sealed source that must be inventoried by Occupational Safety and Environmental Health (OSEH) - Radiation Safety Service (RSS). Prior to purchase contact OSEH/RSS (734) 764-6200. Most maintenance arrangements require the signing of an agreement. Only Procurement Services procurement agents have the delegated authority to sign these agreements. Contact Procurement Services for assistance. The purchase of any NMR device used for research imaging purposes must first be approved for purchase by Occupational Safety and Environmental Health (OSEH). Contact OSEH at (734) 647-1143. Parking tickets and moving violations cannot be paid with university funds or sponsored funds. Contact Occupational Safety and Environmental Health (OSEH) at (734) 647-1143 for university guidelines regarding the purchase of any pest control services.
302.04-01 Restricted Commodities and Special Approvals Ver. 04.19
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Non-PO Voucher
APPROVED BUYING METHOD COMMODITY OR SERVICE
Pharmaceuticals
Precious Metals (Silver, Gold, Platinum, etc.)
Protected Health Information (PHI)
Radioactive Material
Relocation (Moving Expenses)
Renovations or Alterations to Facilities Leased to the University of Michigan
Research Facilities
REQUIRED APPROVAL PROCESS Pharmaceuticals can only be purchased by units holding an appropriate DEA license. For units with a DEA license, the purchase of pharmaceuticals is normally done from a contract. Contact Procurement Services with your pharmaceutical purchase needs to establish a contract or to be referred to an existing contract. The purchase of precious metals must use account code 615050 for tracking by Financial Operations. Health Information Portability and Accountability Act (HIPAA) require the University of Michigan to sign Business Associate Agreements with all Business Associates prior to beginning work with them. A Business Associate is someone who does not work for the University of Michigan and needs access to our patient’s Protected Health Information (PHI). In order for the University to share PHI with a Business Associate, a Business Associate Agreement must be signed by both parties. Contact Procurement Services for assistance. The purchase or acquisition of radioactive materials by researchers at the University of Michigan is restricted and requires prior approval by Occupational Safety and Environmental Health (OSEH) – Radiation Safety Service (RSS). Prior to purchase contact OSEH/RSS (734) 7646200. Radioactive material orders and invoices must include a clearance code number issued by OSEH-RSS. See specific instructions for placing radioactive material orders. Contact Human Resources for policy on moving expenses. For leased facilities, the approved method varies by lease agreement. Lease agreements may require work to be performed by the landlord. A lease may also stipulate the use of a specific contractor(s) or may allow the university to have work performed in a manner similar to a universityowned facility. Work must be approved through the University Real Estate Office for leased facilities (734) 763-2302. Contact Facilities Procurement for assistance. For service required within University of Michigan Hospital and Health Centers contact Hospital Facilities for approval and required process. Project requests and design plans for any research facility must be reviewed and approved by Occupational Safety and Environmental Health (OSEH).
302.04-01 Restricted Commodities and Special Approvals Ver. 04.19
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University Contract
ePro Requisition
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APPROVED BUYING METHOD COMMODITY OR SERVICE
Respirator (excluding dust masks)
Security Equipment
REQUIRED APPROVAL PROCESS University employees must obtain all respirator devices through Occupational Safety and Environmental Health (OSEH). Filtering facepieces, i.e., “Dust Masks”, used for nuisance dust activities can be obtained through OSEH or purchased through the M-marketsite website. All University employees that utilize respiratory protection are covered under the University of Michigan Respiratory Protection Program. One exception is Hospital employees that use an N95 respirator for protection against infectious diseases and are covered under UMHS’ Respiratory Protection Program. Please contact OSEH at (734) 647-1143 if you have any questions or concerns regarding Respiratory Protection. Purchase of these items requires approval by the Public Safety and Security. Please contact Public Safety and Security at (734) 763-3434 for approval. Contact Facilities Procurement for assistance. For service
University Contract
ePro Requisition
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required within University of Michigan Hospital and Health Centers contact Hospital Facilities for approval and required process. Self-Luminescent (Tritium H-3) EXIT Signs (not reflective or electrical EXIT signs)
Services by Individuals
Services Provided by Supplier
Superconducting Magnetic Resonance Spectrometry Devices (or Fourier Transform Mass Spectrometry) Telecommunication Systems
Self-luminescent EXIT signs contain a radioactive gas tritium (H-3). Occupational Safety and Environmental Health (OSEH) – Radiation Safety Service (RSS) must maintain an inventory of these self-luminescent EXIT signs. This does NOT apply to reflective EXIT signs or electrical EXIT signs. Prior to purchase contact OSEH/RSS at (734) 764-6200. The purchase of any services from an individual must be processed through PeoplePay. The PeoplePay tool provides instruction on the proper method for each transaction. All services performed by suppliers are to be purchased on a contract or ePro requisition to ensure compliance with University policies and the requirements of the unit will be met. For assistance in placing an order for services, please contact the Procurement Services area appropriate for the type of service required. Contact Procurement Services for assistance. The purchase of any device with a magnet rated at 2 Telsa (2T = 20,000 gauss) or more must first be approved for purchase by Occupational Safety and Environmental Health (OSEH). Contact OSEH at (734) 647-1143. Telecommunications systems requirements must be approved by ITS Communications Systems and Data Centers. Contact Technology Procurement for assistance.
302.04-01 Restricted Commodities and Special Approvals Ver. 04.19
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APPROVED BUYING METHOD COMMODITY OR SERVICE
Vehicles (Transportation)
Vending, Food and Beverage
Viral Vector Kit (including adenoviral, lentiviral, retroviral)
Window Covering
X-ray Machines
REQUIRED APPROVAL PROCESS All University vehicles are purchased or leased, and disposed of by Parking and Transportation Services (PTS), including those obtained by departments as gifts or under research grants. It is not permissible for a department to acquire a vehicle independent of PTS. Refer to SPG 601.21. The purchase, rental or lease of 15-passenger vans is prohibited. Due to regulatory requirements, vending services for food and beverages must be procured using the university’s vending service contract. Approval should also be obtained from the department facilities manager and/or administrator. See Strategic Contracts for additional information. The use of a viral vector kit or construct (including adenoviral, lentiviral, retroviral) is considered to be recombinant DNA work. The Institutional Biosafety Committee (IBC) oversees all recombinant DNA work at the university, and work with viral vectors requires approval by the IBC before it may begin, even if you are not making the viral vector construct yourself. If you do not currently have IBC approvals contact IBC to initiate the registration process. Contact the IBC for questions or additional information at (734) 936-3934 or
[email protected]. Due to facility codes and regulatory issues, purchase of window coverings must be approved by Architecture, Engineering and Construction (AEC) or Plant Operations. Contact Facilities Procurement for assistance. The purchase or acquisition of an x-ray machine or radiation-producing device requires Occupational Safety and Environmental Health (OSEH) Radiation Safety Service (RSS) approval and must be registered with the State LARA by RSS prior to first use. Contact OSEH/RSS for assistance at (734) 764-6200.
302.04-01 Restricted Commodities and Special Approvals Ver. 04.19
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Revised 11/25/14
Policy on Taxation of Gifts, Prizes and Awards to Employees, as Referenced in SPG 501.12 - Awards, Gifts and Prizes 1.
Cash gifts, prizes and awards, and gift certificates, including gift cards, gift vouchers, etc. A.
Cash gifts, prizes and awards to employees that are paid for by University funds constitute gross wages subject to federal and state income and FICA taxation. Note that an exception for FICA taxation applies to student-employees as noted in SPG 202.01.
B.
Gift certificates, including gift cards, gift vouchers, etc., are considered the equivalent of cash unless they meet a narrowly tailored exception. To qualify for this exception, the certificate must meet the following criteria: (1) it must be $50 or less, (2) it must limit the purchase of items to one vendor, (3) it must not be transferable to another individual, and (4) it must not be redeemed for cash. Non-transferable requires either that the name of the recipient be included on the certificate or that the unit abides by a policy that requires the employee to use the certificate. An example of a non-taxable gift certificate is a $30 gift card in the name of an employee to Gandy Dancer restaurant that is understood to be used and enjoyed by the employee and that includes no cash redemption feature. On the other hand, a gift certificate that allows an employee to choose items from multiple vendors, such as Mastercard, Visa, or Amazon, or that will be readily transferred to other parties, or that can result in the receipt of cash in lieu of a purchased item, is deemed the equivalent of cash and is taxable income as wages to the employee. The rationale is that without appropriate restrictions on the use of the card, the employee has the same options as if it were cash. The unit is responsible to ensure that, in the aggregate, the employee has not received gift certificates for the calendar year in excess of $50.
2.
Non-cash gifts, prizes and awards (excluding gift certificates/cards) A.
Such tokens of appreciation given to employees are subject to taxation unless the items of recognition qualify as one of the following (subject to limitations): • • • • •
a bereavement gift, a ‘de minimis’ fringe benefit, a length of service award, a safety achievement award, or a traditional retirement gift.
B.
Bereavement Gifts that express sympathy for a recent death or major illness of an employee or an employee’s family member may qualify as a nontaxable benefit, provided; the value of the gift is not in excess of $400.
C.
‘De Minimis’ Fringe Benefit The University may reward an employee’s noteworthy, work-related accomplishments by presenting an item of tangible personal property, such as, a plaque or a memento without tax consequences provided the value of the item, in addition to other gifts, prizes or awards presented throughout the year to the employee, is not in excess of $99. The rationale is that these items of recognition constitute ‘de minimis’ fringe benefits that are considered so small that accounting for them would be unreasonable or administratively impracticable. Examples of ‘de minimis’ items include occasional tickets to theater or sporting events.
1
Revised 11/25/14
For instance, a school may provide turkeys or hams as part of a holiday celebration to those employees who demonstrate excellence in the workplace. So long as the cost of this benefit in addition to other gifts, prizes or awards given to that employee during the year does not exceed $99, the benefit does not need to be reported to the Payroll department as wages subject to income taxation. However, items of recognition given on an annual basis that exceed $99 and that do not meet the exceptions provided below should be reported as taxable wages to the Payroll department. D.
Length of Service Award A length of service award may qualify as a non-taxable benefit; provided, 1) the employee has at least five years of service with the university, 2) the employee has not received a length of service award within the last five years. (This award includes items of appreciation given to employees at the university service awards program as provided under SPG 201.54, however, items given as part of holiday recognition programs sponsored by schools, colleges and units are excluded.) 3) the awards are presented as part of a meaningful ceremony and should not be determined based on an employee’s classification, and 4) the cost of the awards cannot exceed $400. The excess amount is reported to the Payroll department. For instance, a school may provide to an employee an award of a framed photograph of the Michigan Union or other historical site at a cost of $200 without reporting the benefit to the Payroll department as taxable wages, provided; • •
the employee has worked at the university for at least five years, and the employee has not received any other length of service awards from the university, including the university service awards program, within any of the prior 4 years. Should these awards exceed $400, the excess amount should be reported as taxable wages to the Payroll department accordingly. E.
Safety Achievement Award Safety achievement awards that recognize an employee’s accomplishments for maintaining or promoting defined safety standards may qualify for exclusion from taxation; provided, 1) the award is limited annually to less than 10% of total eligible employees, 2) the award is not presented to managers, administrators, clerical and professional employees, and 3) the award is limited to $400 per employee per year. For instance, each year the transportation department may give a plaque that costs $250 to a driver who demonstrates excellence in maintaining safety standards. Should these awards exceed $400, the excess amount should be reported as taxable wages to the Payroll department accordingly. Importantly, based on the nature and application of this award, the scope is generally limited to certain employees, such as drivers in Parking and Transportation Services or helicopter pilots employed by the health system.
F.
Traditional Retirement Gifts (treated separately from achievement awards) For instance, a school may give an employee a gold watch for retirement from the University up to $400 without tax implications. The limitations on achievement awards discussed above do not apply. Any amount paid in excess of $400 should be reported to the Payroll department.
Please contact Tax Compliance and Planning (a Division of Finance) for further guidance at 734763-3282.
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