Accounts Payable

General Information

All accounts payable is processed in GUS Cloud.  To process payments to vendors, send an itemized invoice and Pay Vendor Form with any other required backup to  To request an employee reimbursement, submit an expense report in the GUS Cloud expenses module.  The following guidelines should be helpful in processing payments. This is not intended as an all-inclusive set of regulations or procedures. Please contact the Business Office at 620-235-4157 with any questions.

  • An itemized invoice is required for all vendor payments.  Payments cannot be made based on an account statement, packing slip, or order form.  Itemized receipts and proof of payment are required for all employee reimbursements.
  • A completed W-9 form is required by the State of Kansas to set up any individual or business for payment or reimbursement.  The W-9 form is used to collect information for vendor set up ONLY and does not determine whether a payment by PSU is taxable income to the vendor. This requirement applies to all funding sources.
  • If a pre-payment is required, backup showing the description of items being purchased, the prices, shipping/handling costs, etc. will be required.
  • Tuition is NO LONGER PAID WITH A DPR through Accounts Payable.  Please complete the Scholarship Payment Request Form and submit to Cashiers & Student Accounts for processing.  In some instances university funds have been used to pay tuition for a university employee over and above funding that is available through the Staff Tuition Assistance Programs administered by Human Resource Services.  To comply with IRS regulations and the taxability of the payment, any employees utilizing university funds to pay for tuition from funding other than the Staff Tuition Assistance Programs must submit the Tuition Tax Status Form to HRS for review. All DPR's submitted to pay for employee tuition must include this form with HRS's approval for the payment to process.  (This policy may be found in the Unclassified Handbook and the Classified Employee Policy webpage.) 
  • Please be aware of Sales Tax rules and regulations when making purchases.  Please contact the Purchasing Office for questions regarding Sales Tax exemption.

When invoices come to the Business Office they should be ready to be paid. Following these guidelines will help us comply with state regulations, University policies, and speed the payment process. Please do not hesitate to call with questions. Thank you!

 Accounts Payable Quick Links

Clothing Taxability Determination Form

Funds Processing Forms (Corrections, Transfer of Funds, etc.)

Independent Contractor Worksheet

Moving Expense Reimbursement Form

Official Hospitality & Food Form

Pay Vendor Form

W-9 Form











Contact Us

Business Office
110 Russ Hall


Phone: (620) 235-4157




  • Mobile Devices
  • Employee Clothing Purchases
  • Memberships
  • Registrations
  • Official Hospitality/Food
  • Employee Moving Expenses

In accordance with State of Kansas Informational Circular 15-a-005, the guidelines below should be used to comply with State policies and regulations regarding mobile devices.

University Owned Mobile Devices:

Per the above circular, more than de minimis personal use of a State-provided mobile device without written authorization by the employee's agency head is not allowed. When personal use of the mobile device causes additional charges on the billing statement, reimbursement for those charges must be made.  This includes any long distance or roaming charges incurred for personal calls.

The accounts payable staff will ensure that users have reviewed the monthly statement for billing accuracy and ensure that any additional charges resulting from personal calls are reimbursed to the agency. Users should indicate review of the monthly statement by signing the final page of the billing statement.

Itemized invoices that detail each call are required to be attached to all GUS Cloud transactions.  Please note the receipt number for any reimbursements in the transaction, and attach backup documentation for the calculation of the reimbursement.

The State of Kansas is exempt from paying State and local sales taxes, and federal excise tax on PSU issued mobile devices. However, the State must pay the Universal Service charge and taxes that are passed through from other carriers.

The State is self-insured so phone replacement or insurance provisions should not be a part of mobile device agreements.

Agreements with mobile device providers should allow for the provisions of the State's Prompt Payment Act.

The Office of the Chief Financial Officer may review selected payments annually for compliance with Executive Order 14-06.  In addition, the appropriateness of the plan for the agency's needs will be reviewed.

Pittsburg State University
Clothing Purchased for Employees with University Funds
(Effective April 6, 2010)

The purpose of this policy is to provide guidance on the taxability of clothing purchases for employees, for consistent application across campus to ensure that PSU will be compliant with IRS regulations. This policy also provides information on what funding sources may be used to purchase different types of clothing.

Types of Clothing:

  • Uniform: A Uniform is attire required by the University to be worn in the performance of assigned duties. A Uniform is not suitable for taking the place of regular clothing. Uniforms remain the property of PSU. The only departments approved to purchase Uniforms are University Police (police officers only) and Student Health Center (medical staff only).
  • Business Attire: Business Attire is clothing that makes the employee easily identifiable as a PSU employee who is serving in an official capacity. A shirt is the only item of clothing at this time that qualifies as Business Attire. The shirt must be worn at work and/or at events specified by the Dean, Director or Department Head. It must have “Pittsburg State University,” “PSU” or the PSU logo and the name of the College, Department, or group printed or monogrammed where it is clearly visible. The shirt must be worn only when serving in an official capacity for the University and cannot to be worn for everyday wear. Business Attire remains the property of the University until such time as its purchase value is depreciated.
  • Protective Clothing: Protective Clothing is worn over or in place of regular clothing to protect the employee from damage or abnormal soiling, or to maintain a sanitary environment and may include serving aprons, laboratory coats, and shop coats.
  • Other Clothing: An article of clothing that does not meet the definition of Uniform, Business Attire or Protective Clothing is Other Clothing.


  • Uniforms and Protective Clothing may be purchased from General Use funding (OOE). Business Attire may be paid from restricted fee, foundation or local accounts. Business Attire may be paid from a restricted fee account supported by student fees only if the program money allows the purchase of clothing. If the clothing is associated with a specific event, the event must be recognized on the shirt. Examples include (but not limited to) Pitt Cares, RHA, Rumble In the Jungle, Grad Finale, SAC.
  • Money may be collected from individuals for the cost of clothing and deposited into a restricted fee account. These transactions require the collection of sales tax, and it is the responsibility of the department to submit this to the Cashiers Office. A list of the individuals, as well as proof of deposit(s), must accompany the request for payment to the clothing vendor. No advancement of PSU funds may be used to purchase clothing when it is being paid for by an individual.
  • Other Clothing, (clothing that does not meet the definition of Uniform, Business Attire or Protective Clothing) may be purchased by the department, but can only be purchased from foundation accounts.


  • Uniforms, Business Attire and Protective Clothing are not taxable fringe benefits to the employee.
  • All Other clothing is a taxable fringe benefit to the employee unless the value of the clothing is de minimis ($15 or less).

Authority and Responsibility:

  • The Dean, Director or Chair has the responsibility of determining the appropriateness of the clothing expenditures in their area of supervision. These decisions should be guided by various factors including cost, budget, business use, public contact, personal safety and consistency. The Dean, Director or Chair’s approval is required on all clothing purchase invoices.
  • Each Dean, Director or Chair is responsible for implementing this Policy within their area and for keeping the specific details by Department of the following:
    1. List of specific employees/positions eligible for Uniforms or Business Attire.
    2. Frequency of purchase.
    3. Dollar limit of clothing item, if applicable.
    4. Specific time/events when clothing is to be worn.
    5. Statement that the clothing is to be worn only while performing official PSU duties.
    6. Disposition of clothing item when employee leaves employment.
    7. Depreciation time frame for clothing.

When purchasing clothing, the names of the employees who are receiving the clothing item must be included with the invoice with the item(s) of clothing attributed to each.


Currently, shirts are the only clothing items approved as Business Attire. A department may submit a completed Determination of Taxability Form – Clothing Purchased for Employee(s) to HRS if it desires a determination on taxability for Other Clothing. Other Clothing that is determined to meet the definition of Business Attire will not be a taxable fringe benefit to the employee and may be paid from funds available for the purchase of Business Attire.

Regulation 1-16-21(c) states, "Expenditures for the payment of registration fees for obtaining the privileges of membership or other personal benefits from an organization are not reimbursable. Memberships in organizations must be in the name of the state agency."

Institutional Memberships:

Institutional memberships are allowed in the name of Pittsburg State University as long as the membership is deemed appropriate and coincides with the mission of the University. 

Individual Memberships:

Personal memberships are not allowed per Regulation 1-16-21(c) stated above.  Some individual memberships meeting certain criteria may not be considered “personal” and therefore payment may be allowed using state funding.

Any faculty or staff requesting reimbursement or payment of a membership from state funding must initially have written justification from their supervisor expressing how a particular membership relates to his/her job. 

Once the relationship between the individual and the membership is defined, and determined to be an appropriate expense, the following criteria is used:

  1. All memberships whether individual or institutional must include Pittsburg State University and our address in the application.  Memberships with only the individual’s name and an address other than PSU’s will be refused pending correction.
  2. If an institutional membership is available and more cost effective to the University than an individual membership, an institutional membership is required.
  3. Individual memberships which are transferable to another individual upon employment termination are allowed. The department is responsible for transferring the membership to an alternate employee.
  4. Individual memberships which are not transferable with termination of employment must meet one of the following:
    1. If no institutional membership is available a non-transferable individual membership is allowed.  If termination of employment occurs, reimbursement of a non-transferable membership to the department is required.
    2. If an institutional membership is available, but it is more cost effective to enroll with an individual membership, than a non-transferable or transferable individual membership is allowed. If termination of employment occurs, reimbursement of a non-transferable membership to the department is required.

A worksheet is being provided for your convenience in processing your membership.

Membership Worksheet

Registration fees paid for admittance, attendance, or participation in seminars, conferences, or other meetings are allowable. These fees should be paid via procurement card when possible, but may also be paid directly to the vendor by submitting an invoice along with the Pay Vendor Information Form and appropriate documentation to  In the case where registration is paid by an employee, fees can be reimbursed via the GUS Cloud Expenses Module. 

Documentation submitted with the invoice or expense report should include the following:

  1. Name of the individual attending
  2. Name and description of the event
  3. Date of the event
  4. Location of the event
  5. Event agenda when available
  6. Travel Request form for trips exceeding $1,000

Under certain circumstances, the cost of food/beverages and hospitality items can be considered an appropriate expenditure.  This policy does not pertain to faculty, staff or students when in travel status.  The following guidelines are intended to clarify those circumstances and limitations. 

Reimbursement or Payment of Official Hospitality/Food/Beverages:

All expenditures for food or official hospitality must be justified and determined appropriate in fulfilling an objective or goal which bears a valid relationship to the mission of the university.  The “Detail for Official Hospitality/Food” form must be completed and attached to each request for payment or reimbursement of such expenditures.

Allowable Costs:

  • Food/beverages supporting an official business setting (conference, workshop, training session)
    • As evidenced by a formal program agenda, statement of purpose, listing of participants;
    • Food/beverages must serve a demonstrably essential/important ingredient for success, not merely a hospitality enhancement;
    • And serves a clear Pittsburg State University business purpose.
  • Food/beverages supported by fees (typically within a conference registration fee, banquet fee, etc.)
    • As evidenced by a formal program/agenda, statement of purpose, listing of participants.

Unallowable Costs:

  • Food/beverage provided in a largely social unstructured setting, such as reception, parties, gatherings which do not serve a clear official business purpose.
  • Food/beverages provided as incidental to normal meetings (staff meetings, committee meetings, etc.) on which the success of the meeting does not depend.  Typically involving predominantly employees, the food/beverage serve no essential business purpose, therefore, the costs of which should not be borne by State funds.

State Funds

The State General Fees Fund (1105), and Restricted Fees Fund (1241, 1341) have been approved to pay for any expenditure considered to be “Official Hospitality”.   Official Hospitality expenditures may be for food, lodging, transportation, official gifts and favors, official entertainment or other directly related miscellaneous expenses provided to official outside guests of PSU (this does not include PSU students except for Freshman Experience and Honors College programs).  The “Detail for Official Hospitality/Food” form must be completed and attached for all Official Hospitality requests listing the hospitality provided, beneficiaries of the hospitality, and the business purpose fulfilled. To review the State of Kansas PPM on "Official Hospitality" please click the following link: A&R PPM filing 3,351 - Official Hospitality Payment Guidelines

Food/beverages for groups or gatherings not including outside guests are allowed from Restricted Fees Fund (1241, 1341) if fees have been collected for such a purpose or the food/beverage supports an official business setting (workshops, training sessions, retreats).  This does not include any gatherings where only PSU faculty/staff are in attendance and the food/beverage is merely a hospitality enhancement (staff/faculty meetings, committee meetings, or advisory councils).


Auxiliary Funds

Auxiliary funds Housing Operating (1201), Student Health Fees (1203), Parking Fees (1207), Student Activity (1208) and Student Center (1209) are allocated student fees for the purpose of administering various student programs.  These funds may pay for food/beverages for official events or gatherings specifically covered by their mission. The “Detail for Official Hospitality/Food” form should be completed and include a list of participants and the purpose of the event/gathering.

Grant Funds

Funding for food/beverages from grant funding (1341, 1351) must be specifically allowed as an appropriate expenditure in the supporting grant document.  Approval from the grant agency for food/beverages is a necessary component of these documents. The “Detail for Official Hospitality/Food” form should be completed and a copy of the grant documentation approving the purchase of food attached. 

Agency Funds

This policy does not apply to Agency funds, including Student Organizations (1844), in which Pittsburg State University serves a fiduciary role in managing the disbursements on behalf of an organization.

Pittsburg State University will pay moving expenses when it is necessary to attract key unclassified
employees to the University. The University policy for moving expense reimbursements is that of the State of Kansas as outlined in PPM 3,607. All reimbursements will be paid through the payroll process and are taxable to the employee.

Written Agreement - Moving expenses may only be paid after the employee agrees in writing (Form DA-22) to remain in University service for 12 months from the date of appointment, unless separated for reasons beyond the employee’s control that are acceptable to the University. If the employee leaves before the 12-month period, the employee must reimburse the University the full amount received. In the event of an employee’s termination, the department is responsible for collecting the full amount paid to the employee. The President, Provost, or appropriate Vice President is required to sign as the designated official on the Form DA-22, “Agreement for Reimbursement of Moving Expenses”. The original signed Form DA-22 will be maintained in the President’s Office with the employment contract.

Determining Reimbursement Amount – The value of moving expenses reimbursed to an employee is taxable to the employee and will appear on the employee’s W-2 form. The amount to be paid for moving expenses shall not exceed the amount of the actual moving expenses verified by receipts. Proof of payment is required on all receipts.

  • Moving Company - If a moving company is used to transport an employee’s effects, three firm bids must be obtained by the employee, with the employee utilizing the lowest bid. The employee can only be reimbursed for moving up to 12,000 pounds. If the carrier normally charges by cartons or cubic feet, the actual weight must still be obtained.
  • Self-Move – Self-moves are allowed when deemed desirable by both the employee and the department, provided the costs appear reasonable. Reimbursable expenses include the rental costs plus insurance of a moving van or trailer, or private car mileage (one-way) at the current mileage rate. Fuel for the moving van is reimbursed at the actual amount with receipts or the standard mileage rate. Automobiles and animals are not considered household or personal effects and expenses incurred for relocating them will not be reimbursed. The cost for a moving company to haul or tow a vehicle is not allowed. Repairs for the moving van are not allowed. Packing materials (boxes, tape, etc.) is reimbursable.
  • Storage – Employees may be reimbursed for storage of household goods before being delivered to the new residence.
  • Airfare – Airfare for moving purposes may be reimbursed when purchased in accordance with State procurement policy and will be taxable as a moving expense.
  • Lodging – Up to 30 days of lodging can be reimbursed while the employee is occupying temporary lodging and waiting to occupy a new residence. Lodging is reimbursed at the State travel rates for employees and is reimbursed for single occupancy only, even though the employee may be accompanied by employee’s family.
  • Meals – Meals while en route to the new residence can be reimbursed per the State Policy using M&IE rates. Alcoholic beverages are not reimbursed. The day and time the employee leaves the old residence and arrives at the new resident is required. PSU will utilize the M&IE Worksheet to calculate reimbursement for meals.
  • Mileage – Mileage for the employee and family members between the old and new residence is reimbursable at the State standard mileage rate.  Click here for moving related mileage rates. MapQuest showing the miles is required.

Funding – All expenses must be paid or reimbursed from PSU Foundation funds. Because payroll cannot be processed directly from a Foundation funds, all moving expense reimbursements will be processed with a state clearing fund and reimbursed by PSU Foundation funds in the same accounting period. The Employee Moving Expense Reimbursement Form will serve as the official request to process the transfer of funds.  Note that reimbursements for moving expenses are subject to employer payroll taxes.  This will result in an increased employer expense above the amount of the actual reimbursement.  These taxes will be added to the transfer from the provided Foundation funding.

Audit and Payment – Requests for reimbursement of employee moving expenses will be submitted using the ‘PSU Employee Moving Expense Reimbursement Form’ with the required documentation attached. The Business Office will audit the reimbursement request to ensure compliance with State of Kansas policy. Upon completion of the audit, the reimbursement request will be forwarded in the following manner:

  • An electronic copy of the reimbursement request and documentation will be forwarded to Payroll ( for payment processing. The payment to the employee will be included in the next available payroll cycle.
  • The original DA-22 will be forwarded to the President’s Office to file with the employment contract.
  • The transfer of PSU Foundation funding to the state clearing fund will be initiated by the Business Office based on the ‘PSU Employee Moving Expense Reimbursement Form’. An Invoice will be created with the employee to be reimbursed as the invoice requester, and initiated in to GUS Cloud invoice workflow requiring the employee supervisor and PSU Foundation approval.
  • The original audited PSU Employee Moving Expense Reimbursement Form and attachments will be filed in the Business Office.