Accounts Payable processes payments for suppliers, 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:

Melissa Smith
Accounts Payable Specialist

New Supplier Set-Up

Accounts Payable sets up new suppliers through a series of OnBase supported workflows that facilitate secure delivery of supplier documents.

A supplier (payee) provides goods or services on behalf of the College. Before initiating payment with a new supplier, follow these steps:

  1. In Workday use Create Supplier Invoice Request to initiate a payment request. In the Supplier field, type the name of the supplier. If a supplier is not found in Workday, or has outdated payee information, then continue to next steps for supplier set-up.
  2. If you are hiring for services through an Independent Contractor/Consultant, the Independent Contractor Evaluation Form and related contract must be submitted to Human Resources prior to services being rendered. If the supplier has not provided a contract, utilize one of the available Contract Templates to establish the terms of work. Email questions regarding contract terms to Randie Johnson, The Independent Contractor step is not necessary for honorarium payments, only for service contracts/consultants.
  3. Carleton requires all new suppliers have an IRS W-9 on file with the College. Use the W-9 Request Form to initiate a request for the Supplier tax form through the secure portal. After the W-9 Form has been received, suppliers will be invited to register for direct deposit through the same secure portal.  Note: A W-9 is not required for current students and employees. Upon notification that the supplier paperwork has been received, allow 2-3 business days for the supplier record to be active for use in Workday.

Requesting Supplier Payment

After all the supplier paperwork is completed, and goods and/or services have been received, use the Create Supplier Invoice Request task to initiate a payment request. The Supplier Invoice will route to the appropriate Cost Center and other funding source managers for approval in their Workday Inbox. When all approvals are complete, the invoice request will route to Accounts Payable for review and processing the invoice for payment.

Approved payments will be processed in the weekly check run on Thursday. The Business Office will pay within 7-10 business days after all approvals have been obtained. If additional information or payment documentation is needed, payments will be delayed.

To view the status of your payment request, type “My Supplier Invoice Requests” in the Workday search bar. Ensure you have selected the correct date range in the filter selection box for the payment to be included in your search results. Open the request and view your submitted Supplier Invoice Requests (SIRs) to see the status.

Budget Authorizations

Supervisor or Division Head authorization is required for supplier invoice request payments. The Budget Authorization Grid provides guidance on budget authorizations for cash disbursements and purchase order requests.  Accounts Payable will review the supplier invoice requests to ensure that the appropriate budget authorizations are in place before invoices are paid.

Employee and Student Reimbursements

Employees and students may request reimbursement for out-of-pocket business expenses by submitting an Expense Report in Workday. This is a self-service process initiated by the payee needing to be reimbursed.

Survey Participant Payments

All human subject research conducted at Carleton must follow the Institutional Review Board (IRB) guidelines. De minimus remuneration may be disbursed to survey participants. 

The following remuneration options are available in order of preference:

  • Tangible items of small value (i.e. t-shirts, pens, coffee mugs, key chains etc.).
  • Direct payment to non-profit organization associated with the underlying research activity
  • Payments through third-party providers such as Qualtrics, Mechanical Turk, Gorilla etc.
  • Amazon e-gift certificate purchased through the Carleton Amazon Prime account
  • Cash Advance to faculty member supporting academic research (including comps). Cash Advances must adhere to these guidelines:
    • Participant payments are limited to $25/participant.
    • Requests need to be submitted two weeks before the funds are needed.
    • Full accounting for cash advances is required within 60 days. The Participant Payments Signature Form should be used to collect the required signatures.
    • Refer to the Spend Authorization help article for instructions on requesting a cash advance.

Supporting documentation must include business purpose and evidence of participant receipt.

Other Gifts & Prizes

Gifts on Behalf of the College

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).

Sales Tax

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 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.  

MN Certificate of Exemption Form ST3

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.  Honoraria 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. Donations are at the discretion of the college and, if appropriate, will be redirected to the entity indicated on the Waiver of Payment Form.

To facilitate an Honorarium payment for a new payee, please complete the New Supplier Set-Up Forms.

Payment for Services

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. This is done by utilizing the purchasing card or submitting a Supplier Invoice Request.

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 (any person invited by Carleton to teach, perform, provide a lecture or other service). It is critical that employees consult with Human Resources prior to engaging an individual for services using the Independent Contractor evaluation form. The IC 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.  Please refer to Contracts on the Purchasing website for sample templates to use in arranging services.

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 a W-9 and Supplier Invoice Request are initiated.

If you have questions about this form consult the Human Resources Department, x7471. The IRS also provides guidance on its website: IRS IC/Self Employed Information.

Payment for Services to Foreign Suppliers Outside of the United States:

To request a foreign wire payment to a non-U.S. citizen for services performed outside of the United States:

  1. Enter the supplier name and email address on the Vendor Electronic Payment Authorization Request Form to request bank details for wire transfer.
  2. Obtain a completed Foreign Source Statement Form from the supplier indicating services will be performed outside of the United States. This statement is not needed for goods purchases.
  3. Complete the Foreign Wire Transfer Request Form (be sure to enter the currency amount and type – US, CAD, etc. – in the provided field). 
  4. Email the Foreign Wire Transfer Request Form, corresponding payment documentation, and Foreign Source Statement Form to for review/processing.

For payments to non-U.S. citizens for services performed within the United States, contact Shari Mayer at to review foreign supplier payments before initiating payment. See Foreign National Payments for further information.   

U.S. Dollar wire payments should be initiated using the Supplier Invoice Request (SIR) in Workday. If you cannot find the Supplier in the SIR form, please email Accounts Payable to confirm supplier status.   

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.

Moving Expenses

Moving Expense Reimbursement

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. 

Centralized Purchasing


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, Internships & Travel Grants

Fellowships, internships, and grants 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 or ext. 4022.

Student Payments


Reimbursements for out of pocket expenses to students should be processed through self-service by using Create Expense Report in Workday. To view a user guide for out of pocket expenses, see the Expense Report help article.


Payments to students for services must be processed through Payroll. See Payroll for assistance.


Other types of non-payroll student payments such as research fellowships, internships, travel grants, prize/awards are processed through an email request to Requests must include:

  • Student Name
  • Student ID Number
  • Description of Payment
  • Amount to Pay
  • Worktag(s) to charge
  • Attach supporting documentation
  • Indicate payment due date

For departments requesting more than three student non-payroll payments, contact for further instruction.


Payments to students for student account refunds must be processed through our Student Accounts Office. Student refund requests will be processed through Workday starting July 2024. See Student Accounts for assistance.

Foreign National Payments

An 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.  An 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 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.