Accounts Payable processes payments for vendors, faculty, staff, and students. The Accounts Payable office is responsible for ensuring that disbursements comply with internal and external regulations and actively seeks to provide courteous, timely, and professional service.
Accounts Payable Contact Information:
Accounts Payable Coordinator
On this page:
- Payment Requests
- Budget Authorizations
- Payments & Reimbursements
- Faculty Entertaining Students Program
- Other Gifts & Prizes
- Sales Tax
- Honorarium & Prizes
- Independent Contractor
- New Vendor Set-Up
- Recruiting/Candidate Expenses
- Moving Expenses
- Centralized Purchasing
- Fellowships/Scholarships/Travel Grants
- Foreign National Payments
- Political Contribution/Lobbying
The Business Office processes payments each week on Thursday. Please submit completed forms & documentation to email@example.com and allow 7 -10 business days for processing. The deadline to submit requests is 12:00pm Thursday to be included in the following Thursday’s check run. Payment will be delayed if Accounts Payable is required to seek additional information or returns a request which does not have adequate support or proper approval.
- Payment Request Forms marked “dept. pick-up” are available for pick-up after 3:00 p.m. on Thursday at the Business Office. If a check has not been picked up within one week, the check will be mailed directly to the payee/vendor.
- Payment Request Forms marked “E-Check” will be reimbursed through electronic deposit, Direct Deposit Bank Account (Non-Payroll), to the account on record. Please sign up via Internet Explorer.
- Payment Request Forms marked “US Mail” will be mailed directly to payee/vendor.
Supervisor or Division Head authorization is required for payment requests reimbursed through department funds. The Budget Authorization Grid provides guidance on budget authorizations for cash disbursements and purchase order requests. Accounts Payable will review payment requests to ensure that the appropriate budget authorizations are in place before invoices are paid
Payments & Reimbursements
Submit itemized original invoices and/or receipts to Accounts Payable for payment.
- Invoices and/or receipts received for payment must include proper authorization, a valid Carleton general ledger account number, including an expense code.
- Employee reimbursement requests, not utilizing Faculty PDA funds, require Supervisor or Division Head approval.
- If the business purpose of the transaction is not clearly evident, please include a brief explanation.
Faculty Entertaining Student Program
The Faculty Entertaining Student Program is a special allocation of funds to subsidize faculty-student interaction outside the classroom. To request reimbursement, please attach original itemized receipts, the departmental charge number and a secondary approval signature on a Payment Request Form and submit to Accounts Payable for processing. You may also use the Carleton VISA Purchasing Card to charge expenses and account for them as you normally would in CCER.
Other Gifts & Prizes
Departments may use departmental funds for a modest reception to recognize an employee who is retiring or leaving the College. Gifts are considered a personal expense.
Length of service gifts and awards are centrally coordinated by Human Resources and College Relations.
Gift Certificates and Gift Cards no matter how small their value are considered income by the IRS, and should be avoided.
A Prize recognizes performance as part of a judged competition, e.g. best design, highest score, academic achievement, etc. or winnings from a raffle or drawing. Prizes are taxable (IRS Form 1099-MISC).
Carleton College is a non-profit educational institution exempt from Minnesota sales tax on the purchase of goods and services in Minnesota. However, the College is not exempt from sales taxes on hotel or restaurant purchases. The College will not reimburse departments or individuals for sales tax paid on the purchase of goods or services.
The Minnesota Department of Revenue has assigned a new Minnesota Tax Identification Number 9008717 to Carleton College for use when making exempt purchases. Carleton is exempt from sales tax on purchases pursuant to Minnesota Statutes, Section 297A.70, Subdivision 2.
Honorarium & Prizes
Departments may request an honorarium payment for a guest speaker or presenter supporting an educational program, project or event. Honorarium payments are subject to tax and reported to a domestic recipient on IRS Form 1099-MISC. Honorariums paid to an International Visitor may be subject to mandatory tax withholding. Departments requesting payment to an international visitor should contact the Business Office in advance of the event to ensure the necessary tax documentation has been received.
Periodically a speaker who has been extended an honorarium will request that we direct the payment to another charity. Redirecting their honorarium must be elected in advance of services with agreement to waive compensation. This arrangement will avoid tax reporting, and relinquish their rights to a charitable tax deduction. Please contact Kara Lloyd at firstname.lastname@example.org to coordinate a waiver of payment agreement.
To facilitate an Honorarium payment for a new payee, please complete the New Vendor Set-Up Forms.
Payment for Services of an Independent Contractor or Consultant
Periodically services are required for a limited or intermittent period of time through an independent contractor/consultant. It is critical that employees consult with Human Resources prior to engaging an individual for services using the Independent Contractor Evaluation Form, located on the Human Resources Forms webpage under Recruitment. The Independent Contractor evaluation form is an important step in correctly classifying workers and how they should be paid (through Accounts Payable or Payroll). This review is a means to ensure that we have the proper documentation supporting the classification decision. If an independent contractor does not meet specific qualifications, they may need to be hired as an employee.
If you are hiring a current Carleton employee for additional work, please contact Human Resources to facilitate payment through Payroll.
All payments for services to independent contractors/consultants must be made directly from Carleton College to ensure compliance with all IRS withholding and reporting requirements. The Independent Contractor Evaluation Form should be submitted to Human Resources before the Payment Request Form and W-9 Forms are sent to Accounts Payable.
If you have questions about this form consult the Human Resources Department, x7471. The IRS also provides guidance on their web-site: IRS IC/Self Employed Information.
New Vendor Set-Up
Accounts Payable requires all vendors to have an IRS W-9 on file with the College. The IRS W-9 confirms the vendors legal company name and taxpayer identification number. Vendor payment will not be made without a W-9 on file.
Vendors may now receive payment through ACH Direct Deposit, eliminating the need for a paper check. Vendors who would like to receive ACH payments must fill out the Vendor Electronic Authorization Form (along with a voided check) and return it to the Carleton College Business Office.
Attn: Accounts Payable
One North College Street
Northfield, MN 55057
Departments may access an Approved Vendor List to determine whether a vendor exists within our financial system, and whether they are signed up for ACH E-check Payments.
Note: A W-9 is not required for current students and employees, and prospective students.
Recruiting & Candidate Visit Expenses
Candidate expenses shall be consistent with employee reimbursement guidelines for transportation, meals, and lodging. Original itemized receipts are required for substantiation and must include names of attendees, relationship to the College, and the business purpose of the meal.
Eligibility for moving expense support is confirmed in a letter of employment. Changes in the Internal Revenue Code, effective January 1, 2018, made all employer-paid and employer-reimbursed relocation expenses taxable as income and subject to federal, state, and FICA tax withholding. Payments for eligible moving expenses will be added to the payroll cycle following approval of submitted receipts.
In order to secure and standardize computer hardware and peripherals, Carleton College requires all computer equipment purchases to be coordinated with Information Technologies Services.
In order to ensure building furnishings across campus are consistent in quality and the ambiance of the building is maintained, carpeting, furniture, and wall coverings are purchased through the Facilities Department. Please reference the Facilities Work Order and/or Facility Change Request.
Fellowships, Scholarships & Travel Grants
Fellowships, scholarships, and awards are generally not reportable under the IRS guidelines, but are considered taxable income. U.S. Citizens or resident aliens of the United States must report the fellowship as income in the year it is received. The College will not withhold any amount towards payment of federal, state or local income taxes and will not send a Form 1099 or Form W-2 to you. It is your responsibility to report the payment on your federal, state or local income tax return and pay all applicable taxes. Please refer to IRS Publication 970, “Tax Benefits for Education” for more information.
Non-Residents (for U.S. tax purposes) will be subject to withholding taxes on payments received. Non-Resident payments are reported annually to both the individual and the IRS on form 1042-S. Please contact Shari Mayer at email@example.com or ext. 4022.
Foreign National Payments
A honorarium may be paid to a foreign national for “usual academic activity or activities.” These activities include lecturing, teaching, and sharing of knowledge or performance. A honorarium paid to a foreign national is subject to 30% withholding, unless the person can claim a tax treaty benefit, and the required forms and identification are submitted to the Business Office. This withholding also applies to a nonresident alien entity. Travel reimbursements are not subject to withholding. Please contact Shari Mayer at firstname.lastname@example.org for assistance.
Political Contribution and/or Lobbying
Carleton College is a 501 (c)(3) corporation. No political contributions to a political campaign or candidate can be made by a 501 (c)(3) corporation.