Direct Pay – Disbursement Policy
Direct Pay describes the process for direct payment of purchases of certain goods and services outside the Purchasing function. Direct Pay can only be used as a method of payment for the specific goods and services listed below.
The Boston University Purchasing Card (PCard) or Disbursement Request Form are the defined methods of payment for Direct Pay Commodities.
Purchase of all other goods and services must be covered by an executed purchase order for payment, with minor exceptions for low-dollar PCard transactions (< $1,000). Inappropriate use of Direct Pay in place of properly executed contracts or purchase orders can result in a significant cost penalty to Boston University.
Purchases of supplies or materials not listed below must be purchased via a Boston University purchase order or PCard and are not reimbursable to employees or vendors through direct pay – disbursement processes (i.e., personal computers, cell phones, travel & meeting expenses, etc.)
Proper use of Direct Pay not only gives Boston University its maximum procurement leverage, but also keeps to a minimum the resources required for manual processing of payments.
TYPES OF GOODS AND SERVICES – DIRECT PAY COMMODITIES
Direct Pay can only be used for the specific goods and services listed below. In order to leverage total Boston University spend in certain commodity areas, the Competency Center may set up master agreements on behalf of the University. The Competency Center will serve as resource for Accounts Payable on issues of vendor payment for Direct Pay Commodities.
For vendor payments to be paid using a disbursement form, Accounts Payable will monitor all payment requests to ensure that payments abide by University policies and audit controls.
| Commodity | Primary Method | Alternative Method | Competency Center |
|---|---|---|---|
| Advertising – Employment | PCard | Disbursement Form | Human Resources |
| Audit Fees | Disbursement Form | Audit | |
| Books, Periodicals and Subscriptions(Individual-non library) | PCard | Disbursement Form | Sourcing |
| Bottled Water | PCard | Disbursement Form | Sourcing |
| Conference Registrations | PCard | Disbursement Form | Accounts Payable |
| Couriers | PCard | Disbursement Form | Sourcing |
| Dues & Memberships | PCard | Disbursement Form | Accounts Payable |
| Employee relocation services | PCard | Disbursement Form | Human Resources |
| Employment office placement fees | Disbursement Form | - | Human Resources |
| Fines and penalties | Disbursement Form | - | Finance |
| Federal State and Local Tax payments | Disbursement Form | - | Finance |
| Flowers-Individual | PCard | Accounts Payable | |
| Freight Fees (including duties, taxes and applicable customs brokerage fees) | PCard | Disbursement Form | Sourcing |
| Health Services | Disbursement Form | - | Human Resources |
| Honorariums – US Citizens ONLY | Disbursement Form | - | Accounts Payable |
| Honorariums – non-US (VISA) | BU Payroll | - | Accounts Payable |
| Local (Boston) Hotel stays where no travel is included | PCard | Disbursement Form | Sourcing |
| Lecture fees – Single Lecture ONLY | Disbursement Form | - | Accounts Payable |
| Lecture fees – Multiple Lectures | BU Payroll | - | Accounts Payable |
| Legal Fees | Disbursement Form | - | General Counsel |
| Licensing and Patent fees | Disbursement Form | - | General Counsel |
| Meals and Beverages for on-site business meetings. | PCard | Disbursement Form | Sourcing |
| Mortgages/Leases/Rents | Disbursement Form | - | Facilities Management |
| Photocopy expenses | PCard | - | Sourcing |
| Permits | Disbursement Form | - | Accounts Payable |
| Permits (Radioactive) | Disbursement Form | - | EH&S |
| Registrations | Disbursement Form | - | Accounts Payable |
| Police Detail | Disbursement Form | - | BU Police |
| Replenishment of Postal Meters | PCard | Disbursement Form | Mail Services |
| Reprint/Copyright permissions | PCard | Disbursement Form | Accounts Payable |
| Study/Participants | Disbursement Form | - | Accounts Payable |
| Subscriptions | PCard | Disbursement Form | Accounts Payable |
| Taxi Services – Local | PCard | Disbursement Form | Accounts Payable |
| Telecommunications charges | PCard | Disbursement Form | Telecommunications |
| Temporary employment | PCard | Disbursement Form | Human Resources |
| Translations, interpreting and language study (payment to incorporated businesses ONLY) | PCard | Disbursement Form | Accounts Payable |
| U.S. Postage (including Fedex, DHL etc) | PCard | Disbursement Form | Mail Services |
| Utilities | Disbursement Form | - | Facilities Management |