Accounts Payable processes payments for vendors, faculty, staff, and students. Accounts Payable assures that disbursements comply with internal and external regulations and actively seeks to provide courteous, timely, and professional service.

Payment Requests

Payment Request Forms are used to request payment for employees, students, and vendors. Payment Request Forms received by 12:00 p.m. on Tuesday will be processed and paid on Thursday.

• 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 (Reimbursement Bank Account) to the account on record.
• Payment Request Forms marked "US Mail" will be mailed directly to payee/vendor.

Invoices/Receipts

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 a vendor 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.

Gifts

Please notify the Office of College Relations at x4309 of births or deaths in an employee’s immediate family including details such as the name and address of the employee, name and date of birth for newborn, memorial service or funeral arrangements and date of death. The College Relations staff appreciates your contact since your notification is the only means they have of learning of a birth, adoption, or death of a family member.

College Relations purchases and sends a baby gift to the parents of any child added to the Carleton community through birth or adoption. They also order a plant or floral arrangement and arrange for delivery upon notification of the death of an employee, Carleton retiree, or the death of an employee’s spouse, child, or parent. This policy does not cover the loss of an employee’s siblings or in-laws.

There are many other occasions, such as promotions or hospital stays, which are suitable for giving flowers or gifts. As you can imagine, these occasions occur frequently and the expense to the College of contributing to all of these requests could be fairly large. Therefore, flowers and gifts for events other than those listed in the paragraph above should be considered a personal expense for those in a department who wish to contribute.

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.

Gift Certificates and Gift Cards to employees are considered income to the employee by the IRS, and should be avoided.  

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 in error on the purchase of goods or services.

Certificate of Exempt Status

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.  

Please contact Human Resources before hiring an independent contractor.  If an independent contractor does not meet specific qualifications, they may need to be hired as an employee.

All payments for services to independent contractors/consultants must be made directly from Carleton College to insure compliance with all IRS withholding and reporting requirements.

Independent Contractor/Consultant Form 

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 ACH Authorization Form, and return it to the Carleton College Business Office.

Carleton College
Attn:  Accounts Payable
One North College Street
Northfield, MN 55057

Note:  A W-9 is not required for current students and employees. 

Recruiting and Candidate Visits

Candidate expenses should 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.

Fellowships, Scholarships, and Awards

Fellowships, scholarships, and awards are generally not reportable under the IRS guidelines, but are taxable.  Non-Resident Aliens will be subject to withholding taxes on payments received.  Non-Resident Alien payments are reported annually to both the individual and the IRS on form 1042-S.  Please contact Shari Mayer at smayer@carleton.edu or ext. 4022.

Foreign National Alien 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 smayer@carleton.edu for assistance.

PDA Spending

The Professional Development Account (PDA) is available to tenured faculty and may be used to support a wide range of activities such as attending professional meetings, defraying the costs of travel for scholarship or research, purchasing books and or research material, and supporting student research assistants.

PDA Policy 

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.

Accounts Payable Coordinator

Melissa Smith
507-222-7664
mesmith@carleton.edu