Audit Purchase Voucher Check List
(Print Check List - PDF format)

Verify Vendor Name

Verify proper approval of invoice/document

Auditing Vouchers

1. Verify name and address: On the invoice see that the name and address are the same as the voucher. If a “Remit to” address is shown, then payment must be sent to this address. Verify that the federal identification number is correct.
   
   
2. Verify all dates:
   1. Screen 240/235
      1. Order Date – The date the goods/services were ordered. This date should ALWAYS be prior to the invoice or delivery date.
      2. Date Received – The date the goods were received by your department or the date of the end of the service(s) you received. This is not the date that your department received the invoice.
   2. Screen 341
      1. Invoice Date – The date of the actual invoice. If there is no invoice date on the invoice, enter the date you received it in your department.
      2. Received Date: Invoice – The date the invoice was received in your
         department. You should date stamp all invoices when you receive them. If you do not date stamp when received, you must use the date of the invoice as the received date.
   3. Screen 321 – Received Date – The date the goods were received by your
      department or the date of the end of the service(s) you received. This is not the date that your department received the invoice.
      
      
3. Reimbursement of state employees: When state employees are requesting
   reimbursement for expenses paid with personal funds, use the following:
   1. Invoice date – Date the department receives the invoice from employee requesting reimbursement. (Or date employee signs the AG-296 Form.)
   2. Delivery date – Actual date the goods/services were received.
   3. Order date – Date of the purchase order. This date must be prior to invoice date delivery date.
   4. Invoice Received date – Date the department receives the invoice from the employee requesting reimbursement.
   5. Invoice number – Use the L-document number.
      
      
4. Date Stamping: All invoices received by your department should be date stamped. For all invoices, the date the goods are received should be indicated if a packing slip is not available. If an AG215 or screen print of 341 are not used to indicate the goods received date, the Disbursements Invoicing stamp should be used. When using the Disbursements Invoicing stamp, it must be filled out accurately and completely.
   
   
5. Invoice calculations: If the invoice is hand typed or hand written, re-calculate the items/charges to verify total. If the invoice is computer generated, it is all right to assume the total is correct, within reason.
   
   
6. Tax and Fees: We can not pay sales tax or late fees on any funds. We can pay the tax and late fees with unrestricted funds. 06-212xxx or 07-2xx999
   
   
7. Verify object class coding to correctly reflect what is purchased.
   
   
8. Pay from Invoices: You may hold invoices until a statement is reconciled and
   pay from a statement with invoices attached. When doing this, use the statement dates as invoice dates on the voucher.
   
   
9. Telecommunications invoices: Verify that only allowable charges are
   being paid. Departments/Stations should use Texan/Centrex for all telecommunication services.
   
   
10. Vendors on Hold: State agencies are not allowed to contract or conduct
    business with any vendor on hold with the State of Texas. Vendors can be put on hold by the State for various reasons, such as Sales Tax, Franchise Tax, or Loan default. Before preparing a purchase order, departments should first verify that the vendor is an eligible vendor. If the vendor is clear when the purchase order is prepared, but before completing transaction with the vendor, the vendor goes on hold, do not delay payment processing to the vendor. Process the invoice as usual. Delaying processing the payment could cause interest to be paid. Interest is not calculated when the payment is held by FAMIS during the time period while a vendor is on hold. Departments will be notified, via fax, when a vendor they have submitted payment for on local funds is on hold. If the vendor is paid on state funds, the state will notify the vendor by mail.
    
    
11. Page charges/Article Publications/Advertisements: Anytime we pay for
    articles to be published or for page charges for printing or reprints a copy of the article is needed. If the article is very long, then a portion of the article may be submitted. At a minimum the title page and/or author page is required. For any type of advertisement, please include a copy of the ad.
    
    
12. On Contract & Grant Accounts:
    1. On TAES Federal funds (5xxxxx)- Generally office supplies and freight are not allowed unless prior approval or it is written in the budget.
    2. Food is generally not allowed.
       
       
13. Timely processing of invoices/vouchers.
    In order to meet the requirements of our recent audit by the Texas A&M University System Internal Audit Office, we are required to document on the face of the invoice or in a FAMIS document/invoice note an explanation for each item not submitted to the Fiscal Office within 15 calendar days of receipt of the invoice or the goods/services, whichever is later.

    It is very important that you pay invoices promptly. Interest is calculated on all invoices, which have not been paid within 30 days. Interest begins to accrue on the 31st day following the latter of two dates (Delivery date or Invoice Received date).

If you have any questions, please feel free to call Kim Payne at (979) 845-4764.

Please note the following when assembling vouchers:

We must have an actual original signature in the preparer signature and unit approver signature lines.

On white copy of voucher - when attaching invoices, please staple twice, on the top of the voucher. This is to ensure that the invoices do not become separated from the white copy of the voucher. If you have small invoices, either attach all in the upper left-hand corner, or tape them to an 8 1/2 X 11 inch piece of paper. This copy of the voucher stays here in the Fiscal Office.

On green copy of voucher - it is a good idea to attach a copy of invoice/statement or remittance stub to the green copy of the voucher. This is the portion of the voucher that actually goes to the vendor. By attaching this, it often helps the vendor to apply the payment correctly. It is not necessary to attach all invoices to the green copy if you have a statement or remittance stub.
Fold the green copy in thirds, and attach it to the white copy. Staple through the entire white and folded green copy.

On blue copy of voucher Travelers should keep a copy of the receipts and information attached to the voucher. It is not necessary to attach additional copies of the receipts to the blue copy of the travel voucher.

On yellow copy of voucher - this copy is to be kept by the department for their records. Be sure to keep a copy of all invoices and/or statements.