Controller’s Office

The Accounts Payable (AP) Team commonly handles the following for UNCG:

• Vendor Payments (Setups)
• Expense reimbursements
• Travel Reimbursements (Advances)
• Interdepartmental invoices

The most current policy regarding vendor terms and payment methods can be found here: Office on the Controller Policy 16 – Vendor Terms and Conditions of Payment In Summary:

•  P-Card is the preferred method of payment (instant payment to a vendor). Many (not all) funders will send out a Notice of Award (NoA) prior to an executable agreement.
•  EPayables (Virtual Payables) is a credit card payment solution available through Bank of America (Works) that gives Net 15 terms. More information here: VIRTUAL PAYABLES – UNCG
•  ACH (Paymode-X)  is an electronic payment solution available through Bottomline/Bank of America that gives Net 30 terms. More information here: PAYMODE-X – UNCG.
•  Physical Checks  available with Net 45 Terms. Check cutting has now been outsourced to EPIQ through Paymode-X.

When allowable individuals incur expenditures for the business benefit of UNCG they may submit a BanFin-32, or similarly appropriate form for reimbursement of those expenditures.

* Important Note: Prior to submitting your BANFIN-32, or similar form, to [email protected], business officers/fund owners must ensure that the related funds have sufficient funds! An NSF error during processing will delay reimbursement! It is your responsibility to ensure that Funds are available to cover the expense!

• The most current policies related to travel are located at the UNCG Accounts Payable site: TRAVEL MANUAL
• These policies adhere to the NC OSBM Travel Policies here: NC OSBM TRAVEL

* Important Note: Prior to submitting your BANFIN-32, or similar form, to [email protected], business officers/fund owners must ensure that the related funds have sufficient funds! An NSF error during processing will delay reimbursement! It is your responsibility to ensure that Funds are available to cover the expense!

Policies and Procedures regarding interdepartmental invoices are available here: Procedure 4 – Interdepartmental Invoices

These cover any authorization of payment between UNCG Departments for the reimbursement of expenditures incurred as a good or service. There is no sales tax on these interdepartmental sales.

The Cashiers and Student Accounts section serves as a depository for the cash receipts collected by university departments and organizations.

The UNCG Cashiers and Student Accounts Office is comprised of four functional areas: Cashiers, Student Accounts Receivable, Collections, and Receivable Accounting. The office: ensures that all student payments and departmental deposits are properly deposited and credited to university accounts and works directly with students and parents to provide payment alternatives, student refunds, billing, student account information and financial advice.

This can be found on our Tuition-Billing-Payments webpage under the Payment deadlines section.

This information can be found on our Tuition-Fees webpage.

The Cashiers and Student Accounts Office information is located on our Tuitions/Billing/Payments Webpage. The “Contact” information is located at the bottom of the webpage.

The Cashiers and Student Accounts Office information is located on our Tuitions/Billing/Payments webpage. The “Contact” information is in the left-hand sidebar underneath the drop-down menus.

• Instructions on how to set up a Deposit Slip can be found under our Policies and Forms pages. Please review them for assistance.
• Checks can be brought to the Teller, during Teller Hours (See above) at 151 Mossman Building.

Please contact Preston Clark ([email protected]) or Denise Rowe ([email protected]) for assistance in this process.

The financial reporting unit is a subunit within the Controller’s Office, under the supervision of the Assistant Controller for Financial Reporting. This subunit is entrusted with safeguarding the integrity of the university’s general ledger. The team is composed of seven experts in Fixed Assets, Debt Management, Cash Management, Data Control, Capital Improvement, and Financial Reporting, all of whom play a crucial role in ensuring the accuracy and reliability of accounting data transmitted between the university and the North Carolina Office of the State Controller on a monthly basis. Furthermore, the team is charged with managing the subsidiary ledgers, balance sheet accounts, and accounting for the long-term debit, all of which require meticulous attention to detail and a thorough understanding of accounting principles. The staff on this team also play a pivotal role in the year-end closing process, the conversion to accrual basis accounting, and the preparation of the university’s financial statements. As part of their duties, the team is responsible for creating and maintaining the chart of accounts, overseeing petty cash funds, and processing the reclassification of expenditure journal entries and the transfer of funds journal entries. We are also in charge of Finance Data Mart data integration and the FBR project with the Systems Office. In summary, the Assistant Controller for Financial Reporting and their team are instrumental in maintaining the accuracy and integrity of the university’s financial records and ensuring compliance with relevant accounting standards and regulations.

Please review the Policy and Procedures Webpage for information on how to proceed.

• Org changes and funds changing orgs are a campus wide effort led by the Budgets Team which approvas and manages all requests from F&A. Mitzi Burchinal manages and approves all requests from Academics.
• Our team manages the org/fund changes in Banner and documents these changes to disseminate to campus.

UNCG uses E-Disposal. Detailed forms and instructions can be found in the forms section of the Fixed Assets website.

• Look on the UNCG Workshops & Events Webpage for trainings.
• Accounts Payable and Fixed Assets Webpages.
• The AP portion of the workshop will give you the dos and don’ts for paying vendors, setting up new vendors, and interdepartmental. The Fixed Assets portion of the workshop will provide you with basic information about requisitioning and purchasing fixed assets, the tagging and inventory processes, along with required forms and other interesting tidbits. Pre-Requisites (Recommended): Banner Finance Overview, Query, and Budget Transfers
• Frequency: Monthly

Check the Annual Inventory Schedule located on the Fixed Assets form webpage.

For detailed instructions on Journal entries and their forms please check the forms page on the Controller’s Office website.

Foundation Finance is composed of two employees who oversee and manage five separate foundations that support the University in various ways. The principal functions of Foundation Finance are Board Meetings, fixed assets, annual audit and tax returns for each entity, annual budgets, accounts payable, accounts receivable, cash flow forecast, Quasi funds, work with Advancement for accurate gift processing, and to administer University Endowments and Investments. Below is a list of the five affiliated entities and their intended purpose.

The most current policy regarding vendor terms and payment methods can be found here: Office on the Controller Policy 16 – Vendor Terms and Conditions of Payment in Summary:

• Capital Facilities Foundation, Inc.: To assist with the acquisition, development, financing, construction, management, and operation of capital assets for UNCG.
• UNCG Excellence Foundation, Inc.: To operate for the benefit of UNCG by securing, holding and investing funds and other assets to support university programs and operations, and through programs to develop awareness and support of the University throughout the region and nation.
• UNCG Investment Fund, Inc.: To accept the transfer of assets from the UNCG Endowment Fund and the affiliated foundations, which benefit the University, and to manage the investment of those assets. Holds all transferred endowed funds and invests these assets. The purpose of capital appreciation strategies is to provide a stream of current income and appreciation of principal that more than offsets inflation and the sum of its spending policy. The Fund is managed by Cambridge Associates.
• Weatherspoon Arts Foundation, Inc.: To acquire works of art and to maintain and enhance the arts collection for teaching, research, and public service purposes.

Using a FIN04, University Advancement can complete the form and it will be forwarded to Foundation Finance for review and approval.

• These occur every year in August.
• The quasi-threshold is set each year by management based upon market volatility.

Additional information can be found on the Foundation Finance website.

• 2024 Employee Leave/Time Reporting Schedule
• 2024 Personnel Action and Time Entry Deadlines

• A request for Payroll to key in time after PHATIME Entry has closed.
• A request for Payroll to pay an employee after the regular monthly process but before the next pay monthly process.
• A request to pay during the next monthly payroll process.

• Email Yolonda Crim ([email protected]),Accounting Operations Manager and copy [email protected], requesting exceptions to be processed in the monthly payroll process detailing what happened along with steps to prevent future re-occurrences.
• Copy your Supervisor and the Employee’s Supervisor.
• Scan and email the correct, completed manifest with the hours to be entered in the regular current monthly payroll process. (The manifests can be found at the following location on the Payroll Website.)
• Scan and email the signed and approved time sheet for auditing purposes.

• When this applies: This is used only when an employee was not paid or underpaid on the PRIMARY base job by at least 15% of the gross salary.
• An email should be sent to Ghazala Bibi ([email protected]), University Controller, (from your Department Head or Dean) with a copy to:
  • Yolonda Crim ([email protected]), Accounting Operations Manager and copy [email protected]
  • Appropriate HR Department for the employee
  • Work with HR Dept to make sure job is set up and ready to process as an exception check.
• Requesting that the employee be included in the Exception Check Process.
• Explain why this employee was not paid timely and accurately.
• Explain any steps that will be taken to prevent this from occurring in the future.
• Scan and email the correct, completed manifest with the hours to be entered in the exception check payroll process. (The manifests can be found at the following location on the Payroll Website.)
• Scan and email the signed and approved time sheet for auditing purposes.

• When this applies: Previous regular monthly payroll process was missed, and no exception check was requested, or the payment did not meet the requirements as defined in the Policies and Procedures.
• Send an email Yolonda Crim ([email protected], Accounting Operations Manager and copy [email protected], requesting exceptions to be processed in the next monthly payroll process detailing what happened along with steps to prevent future re-occurrences.
• Copy your Supervisor and the Employee’s Supervisor.
• Scan and email the correct, completed manifest with the hours to be entered in the next regular payroll process.
• Requesting that the employee be included in the Exception Check Process
• Explain why this employee was not paid timely and accurately.
• Explain any steps that will be taken to prevent this from occurring in the future.
• Scan and email the correct, completed manifest with the hours to be entered in the exception check payroll process. (The manifests can be found at the following location on the Payroll Website.)
• Scan and email the revised signed and approved time sheet for auditing purposes.
• Submit this information by no later than the 10th of the month in which you wish the employee to be paid.

• Exception checks are paid via a paper check only.
• The employee will receive an email from Payroll letting them know they can have their check mailed to the Payroll Address found on UNCGenie, or they can pick up their check from our office between the hours of 2:00 PM and 4:00 PM beginning the date in the email.

• It is very important that employees keep their Payroll Address up to date.
• This is the address used when Payroll mails checks, W2s and other payroll tax related forms.

Additional information can be found on the Policies & Procedures Website.

Payroll labor redistributions are corrections or changes made to the fund in which a payroll charge is made, after the original charge has been recorded.

• Appropriate personnel action must be prepared, submitted and approved in advance of the effective date for changes in funding made or imposed by external agencies.
• Redistributions will be permitted for all pay periods beginning with the effective date of the funding change and the date of notification from the external agency. (Note: State funds will not be redistributed prior to July of any given fiscal year).
• The Department Head and Principal Investigator must make corrections and submit revised Time and Effort reports to the Office of Contracts and Grants for all periods affected by the retroactive changes related to Contracts and Grants.

If the need for redistributing charges reflects a change to a past payroll(s), and does not involve current or future changes, the BHR Payroll Labor Redistribution Form should be completed, approved and submitted to the Payroll Department.

• If the need for redistributing charges reflects a permanent change to the funding source (labor changes for prior periods and future periods using LABO2 EPAF), the Payroll Department will redistribute labor and benefit charges based on the information contained in the Personnel Action Form.
• If the redistribution is past the thirty-day period: accompanying this form should be a letter from the department head/department chair addressed to Ghazala Bibi ([email protected]), University Controller formally requesting the Payroll Department to redistribute the funds with an explanation as to the cause for the late funding change, as well as the period the funds need to be redistributed. Associated benefit charges do not need to be entered on the BHR-Payroll Labor Redistribution Form. The benefit charges will be calculated and redistributed by the Banner HR System based on the new labor distribution.
• Labor redistribution EPAFs will need to be applied the day before Payroll processes to be included for the current months’ redistribution process.

Additional information can be found Payroll Labor Redistribution Form.

• A nonresident alien is an individual who is not a U. S. citizen and does not hold a United States Permanent Registration Card [USCIS Form I-551] (commonly called a green card) and who has not met the substantial presence test.
• The United States Citizenship and Immigration Services (USCIS) issues green cards to aliens who have petitioned for residence status. When an alien receives a green card, he/she has obtained the privilege of residing permanently in the U.S. and is now considered a resident alien. A resident alien has the privileges of a U.S. citizen with a few exceptions: For example – Generally a resident alien does not have the privilege to vote. For tax purposes a resident alien is viewed the same as a U.S. citizen which means that they must pay taxes on their worldwide income and file annual U.S. income tax returns.
• An alien meets the substantial presence test after being present in the U.S. for 183 days over a three-year period. The three-year period must include the current year and the two years immediately preceding. Any period during which an alien is in exempt status does not count toward the accumulation of 183 days. Exempt status most commonly seen in a university environment would be students or teachers present in the U.S. on an “F”, “J”, “M”, or “Q” visa.

• A visa is an official document stamped, or glued on, a page in the passport of an alien. The visa allows the passport bearer permission to apply for entry into the U.S. under the conditions specified by the visa type, which the bearer holds.
• A visa can be obtained by making a personal appearance before the consular officer assigned to the applicant’s consular district. The applicant must complete Form OF-156 (Application for Non-Immigrant visa). A consular officer may ask for additional information to verify that the applicant is eligible for the non-immigrant visa for which he/she is applying.
• Examples of information contained on the visa stamp are as follows:
  • Visa Number
  • Visa Type
  • Issue Date
  • Expiration Date
  • Location of the Issuing Office

An alien who has been lawfully admitted to the U.S. for permanent residence is an immigrant. The term immigrant is interchangeable with the term permanent resident. An alien who enters the U.S. for a temporary stay, that ends when they have accomplished the purpose of their visit, is considered a non-immigrant.

• The Treasury and State Department negotiate tax treaties (agreements) between the United States and foreign countries. Both the President and the Senate must approve a treaty. One main purpose of a treaty is to prevent international double taxation. International double taxation occurs when more than one country taxes the same income. Income tax treaties prevent double taxation by allowing a particular type of income to be taxed by either of the countries involved in the treaty.
• Not all countries have a tax treaty with the United States. If a nonresident alien, who is a nonemployee visitor from a country without a tax treaty, is eligible to receive a payment from the university, the payment is subject to withholding at a rate of 30%. A nonresident alien who is an employee from a country without a tax treaty is subject to the employee graduated tax withholding tables. The tax withholding is calculated based on an employee’s Form W-4, Form NC-4, or NC-4NRA.
• Each treaty the United States negotiates with a country is unique unto itself. Therefore, a general statement cannot be made that a specific type of income is exempt for all nonresident aliens on campus. If a nonresident alien is eligible to receive income from the university, his/her country of residence must first be determined. Then a review of the tax treaty for that country can be made to determine if the type of income in question is exempt. If the income is exempt from withholding due to a tax treaty, the nonresident alien must complete a Form 8233 to apply for the exemption from withholding.

A nonresident alien completes Form 8233 to apply for a treaty exemption from tax withholding on any income earned in the U.S. Once the University completes the agency part of this form, the Payroll Tax Manager must forward it to the Internal Revenue Service. The exemption does not become effective until ten days after the Form 8233 is mailed to the IRS. The University cannot issue a check to the alien until the 10 day waiting period has expired. To issue the check before the expiration of the waiting period, the mandatory 30% will be withheld and sent to the IRS. To recover the withheld taxes, the alien must file a U.S. income tax return.

• IRS Form 8233

Foreign visitors to the U.S. arriving via air or sea no longer need to complete paper Customs and Border Protection Form I-94 Arrival/Departure Record or Form I-94W Nonimmigrant Visa Waiver Arrival/Departure Record. Those who need to prove their legal-visitor status—to employers, schools/universities or government agencies—can access their CBP arrival/departure record information online. I-94 is a public website travelers may visit in order to retrieve their electronic I-94 number. You may print a copy of the form. The printout from the Customs and Border Protection (CBP) website is an official Form I-94.

If the alien is from a country without a tax treaty, and the alien is not an employee of the university, the IRS requires the University to withhold the mandatory 30% on any eligible payments. However, if the alien is an employee, tax is withheld using the graduated withholding rates and calculated based on their Form W-4 and Form NC-4. The University remits the withheld tax to the IRS and the NC Department of Revenue. The alien must complete a U.S. Tax Return and a NC Tax Return to try to recover these amounts.

• Any NRA receiving a payment from the University is required to have an identification number. It does not matter if the NRA is receiving a reimbursement for travel expenses or some type of honorarium. Those who complete a Form 8233 and apply for a tax treaty exemption are required to have an identification number. The Form 8233 asks for the identification number in Part 1 of the form.
  • If the NRA is eligible to work in the United States, the law requires that the NRA have a social security number for identification. Application for a social security number is done on Form SS-5, which is filed with the Social Security Office.
  • If the NRA is not eligible to work in the United States, the IRS requires the NRA to apply for an ITIN. To receive an ITIN the alien applies with the IRS. A Form W-7 is completed to apply for the ITIN.

The TN (Trade NAFTA) classification is available to a Canadian or Mexican citizen who seeks to enter the U.S. on a temporary basis to work in a professional-level job under provisions of the North American Free Trade Agreement. The individual must be employed in one of the professions listed in the federal regulation at 8 CFR 214.6 and have at least a baccalaureate degree unless an alternative credential is specified. The list includes university professors and researchers in addition to many other professions.

• A calculation of the number of days an individual is physically present in the U.S. over a period of three calendar years, taking into consideration.
  • all of the days physically present in the U.S. during the current calendar year,
  • one-third of all of the days physically present in the U.S. during the first preceding calendar year, and
  • one-sixth of all the days physically present in the U.S. during the second preceding calendar year.
• The results of the calculation determine whether the individual will be treated as a resident alien or a nonresident alien for tax purposes. If the sum of the days, as a result of the substantial presence test, equals 183 days or more, the individual will be treated as a resident alien for tax purposes; if the result of the substantial presence test is less than 183 days, the individual will be treated as a nonresident alien for tax purposes.