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
Payment Requests Budget Authorizations
Invoice/Receipts Faculty Entertaining Students Program
Other Gifts & Prizes Sales Tax
Independent Contractor New Vendor Set-Up
Recruiting/Candidate Expenses Centralized Purchasing
Foreign National Alien Payments Fellowships/Scholarships/Travel Grants
The Business Office processes payments each week on Thursday. Please allow 7 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 (Reimbursement 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
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.
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.
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.
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 Employee/Independent Contractor Checklist. The Independent Contractor evaluation is an important step in correctly classifying workers. 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.
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. The Employee Independent Contractor Checklist should be attached to the Payment Request Form, along with corresponding contract and Vendor W-9.
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.
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 (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, by accessing Collab: I:\Departments\BUSO\BUSO-Shared\Campus.
Note: A W-9 is not required for current students and employees, and prospective students.
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.
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, 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-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 firstname.lastname@example.org or ext. 4022.
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 email@example.com for assistance.
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.