Manually Produced Checks

Section Fiscal Index: B-11

Policy

Manually produced checks are utilized for special circumstances involving emergencies, such as natural disasters or technological/proximity incidents, or in rare situations where the immediate issuance of a payment is necessary for the continuity of essential business functions. These checks require special handling and by necessity are limited.

Manual checks are issued from the University of Houston Office of the Treasurer only after approval of the Finance Department or Payroll Department and the Vice President for Administration and Finance or designee.

Payments for emergency expenditures may only be issued from a local (fund 2 or 3) cost center.

Procedure for Requesting Emergency Manual Check

This procedure outlines two alternate methods to be followed to request and authorize emergency manual checks from the University of Houston-Victoria operating account depending on whether or not PeopleSoft Financials is functioning.

1. If PeopleSoft Financials is available for data entry:
   1. Data enter a voucher in PeopleSoft in the usual manner.
   2. Provide justification of the emergency purpose in the voucher comments.
   3. Obtain the additional approval of the Vice President for Administration and Finance or the Comptroller, in the absence of the Vice President.
   4. If the request appears to be justified and the documents are in proper order, the General Accounting Manager will make arrangements to have the check prepared by the University of Houston Office of the Treasurer and record the manual check as payment of the voucher in PeopleSoft.
   5. The General Accounting Manager will provide a copy of the manual check payment to the Senior Accountant responsible for bank reconciliations.
2. If PeopleSoft Financials is not available for data entry:
   1. Complete a "University of Houston-Victoria Emergency Accounts Payable Payment Request" indicating the amount of the emergency manual check requested and the appropriate local cost center. (References)
   2. Provide a summary justification of the emergency purpose in the "Purpose/Benefit" section following the appropriate description.
   3. Attach any relevant additional request form or supporting documentation to the payment request.
   4. Obtain approval of the Vice President for Administration and Finance or designee.
   5. Provide the properly approved request to the Finance Department.
   6. The Finance Department will review for compliance with policies and procedures and will return the request to the submitting department for correction if necessary.
   7. If the request appears to be justified, and the documents are in proper order, the General Accounting Manager, will make arrangements to have the check prepared by the University of Houston Office of the Treasurer.
   8. When PeopleSoft Financials becomes available, the department will data enter the voucher, upload the supporting documentation and a copy of the payment request and obtain department approval in the usual manner. To complete the payment process, the General Accounting Manager will record the manual check as payment of the voucher in PeopleSoft.
   9. The General Accounting Manager will provide a copy of the manual check payment to the Senior Accountant responsible for bank reconciliations.

A copy of this policy and procedure, including forms, shall be included within the campus Business Continuity plan.

Procedure for Requesting Immediate Issuance of Non-Payroll Payment

In limited non-emergency situations where immediate issuance of non-payroll payment is necessary for the continuity of essential business functions:

1. Data enter a voucher in PeopleSoft in the usual manner.
2. The department head will prepare a memo stating the particular circumstances and justification for the immediate issuance of payment.
3. Obtain approval of the memo from the cabinet level supervisor.
4. Obtain approval of the memo from the Vice President for Administration and Finance or the Comptroller, in the absence of the Vice President.
5. Provide the approved memo to the General Accounting Manager.
6. If the request appears to be justified and the documents are in proper order, the General Accounting Manager will make arrangements to have the check prepared by the University of Houston Office of the Treasurer and record the manual check as payment on the voucher in PeopleSoft.
7. The General Accounting Manager will provide a copy of the manual check payment to the Senior Accountant responsible for bank reconciliations.

 

Questions and/or Comments

Questions and/or comments regarding this policy should be directed to the Comptroller, UHV Finance.

 

SUPPORTING DOCUMENTS

1. UH System Administrative Memorandum 03.A.09
2. University of Houston-Victoria Emergency Accounts Payable Payment Request

 

Approved By:

Next Review Date: August 23, 2022
Originator: Finance Department