300.00 Accounts Payable

300.10 Introduction

  • Great Falls College MSU disbursements to vendors for college purchases are processed by the Business Office. Section 500.00 addresses the specifics for travel disbursements/ reimbursements. Section 120.00 has specifics for non-student accounts receivable refunds in which accounts payable is involved.

300.20 Forms

310.10 Processing Invoices to Vendors

  • A requisition order must be completed by the individual requesting the disbursement.
  • Complete all fields of the requisition order. The banner index number is required on all requisition orders.
  • The banner account number is optional. Please note, this space is NOT for account number with the vendor. If left blank, the business office will determine the account number.
  • An invoice/bill must be attached to the requisition order form. Documents titled/described as statements are insufficient.
  • The receiver of the goods must verify the invoice details are correct, that all items have been received and the college was charged the correct prices.
  • Invoices should be billed to Great Falls College Montana State University, or a variation. Great Falls College cannot pay invoices that are not billed to us.
  • Obtain the appropriate approvals. Digital signatures are acceptable.
  • If there are multiple invoices attached to the requisition order form, please itemize them in the total column and double check your math when adding. The form does not automatically total for you.
  • The business office may return the form to the requestor for inaccuracies.
  • It is preferable that departments submit requisition orders electronically and keep their own electronic copy.
  • Allow up to 7 business days for payment to be processed. As a state agency, Great Falls College must pay most claims within 30 days, unless otherwise stated in a contract or agreement.
  • Checks are printed and mailed from the Department of Administration in Helena directly to the recipient. If the requestor requires the check to be mailed to the college first, the requisition order must have NON-MAILER clearly indicated.


310.20 Honoraria and Non-employee Stipends

  • An honorarium is a gift or expression of gratitude to an individual for services, typically for a one-time lecture, speech, or appearance, who do not charge a fee for their service. They are modest in nature and may be monetary or in the form of a gift. The College does not make charitable contributions to organizations in lieu of an honorarium payment. The honorarium payment and the amount are both discretionary. The amount of an honorarium should not be geared to lost fees or wages, or other expenses.

  • An honorarium represents a “thank you” gift to a guest speaker or performer who, at no charge to Great Falls College, makes a presentation. The college pays an honorarium as a gesture of appreciation. An honorarium is a gift or expression of gratitude to an individual for services, typically for a one-time lecture, speech, or appearance, who do not charge a fee for their service. They are modest in nature and may be monetary or in the form of a gift. An honorarium is a different type of payment than per diem. Honorarium are taxable income for the recipients. If given to an employee, the payment will generally be considered "Additional Compensation" and will be treated and reported as such, and all required approvals must still be attained for processing. 
  • A non-employment stipend is a fixed sum of money paid for services rendered over an established timeframe.  It can be a payment or allowance provided to students when there is a service requirement of the student.

310.21 Information Required to Process Payments

  • The college employee who has the authority to disbursement payment must complete a Requisition Order payable to the recipient. The recipient must complete IRS form W-9. Both documents are submitted to the Business Office for payment through Accounts Payable. **

** Even though Great Falls College is not required to report certain payments to the IRS, they MAY STILL BE TAXABLE TO THE RECIPIENT.  Please refer recipients to their tax advisor for proper tax treatment.

  • Non-employment stipend: There is usually an agreement already in place to which the student and college authority agreed. The payments are not based on an hourly wage, but are intended to encourage the participation of the student in an activity.
  • A stipend paid for hourly service should instead be addressed as wages for employment. It is the responsibility of the authority to determine if all requirements were met.
  • A non-employment stipend is not a scholarship. A scholarship can only be determined and awarded by Financial Aid.
  • For each student receiving a non-employment stipend, the supervisor, or Great Falls College employee with the authority to approve disbursement, must complete a Requisition Order payable to the student along with supporting documentation for the stipend. The recipient may be required to complete IRS form W-9. Form(s) are submitted to the Business Office for payment through Accounts Payable. **

** Even though Great Falls College is not required to report certain payments to the IRS, they MAY STILL BE TAXABLE TO THE RECIPIENT.  Please refer recipients to their tax advisor for proper tax treatment.

Table for reference



Non-employment Stipend


May Apply To:




















Initiated By:




Financial Aid












Submitted To:




Financial Aid




Business Office AP









310.30 Processing Reimbursements

  • Non-travel related allowable expenses will be reimbursed to Great Falls College employees on a requisition order. Personal expenses are unallowable and will not be reimbursed. Employee travel related expenses must be processed through Chrome River. See section 500.00 Travel.
  • If the employee cannot locate a receipt, the missing receipt affidavit must be completed. Please be specific as possible on the form.

310.40 Missing Receipt

  • The missing receipt affidavit is used with reimbursements on requisition orders only.
  • If an employee is missing a receipt for a purchasing card transaction or travel expense in Chrome River, then the employee will receive a compliance warning that there is no receipt attached. A comment stating why there isn’t a receipt and description of what was purchased or paid for is required. Submitting the report in Chrome River certifies that the detail and amount shown in the report was expended for Great Falls College MSU business purposes.

320.20 Purchasing Card Application Form

  • For employees who make frequent purchases on behalf of the college, a purchasing card issued in their name is encouraged.
  • The business office will provide assistance in completing the form.
  • Please allow 2-3 weeks from approval of the form by the business office to receiving the purchasing card.

320.30 Purchasing Card Guidelines and Cardholder Agreement-LINK

  • All new users are required to agree to and sign a cardholder agreement.
  • Guidelines in the cardholder agreement may periodically change. While the college will not require a newly signed agreement from every cardholder when guidelines change, the business office will inform the email distribution list of updates. It is the purchasing card holder’s responsibility to read these updates/changes and follow them.
  • If a purchasing card holder requires a temporary limit increase, requests must be made to the business office. Please allow up to 3 business days.
  • Only the card holder can use the purchasing card. It may not be loaned to another employee.

320.30 Chrome River

  • Chrome River is the web-based software used for processing all purchasing card transactions and employee travel expense reports.
  • Employees are responsible for submitting their own reports, unless a delegate is assigned in Chrome River.
  • The submission of a report in Chrome River is the equivalent to a signature.
  • Personal expenses are not allowed on a purchasing card. If an employee makes a mistake and uses the college purchasing card to purchase personal items, the card holder must submit an expense report where they state the charge is incorrect and submit payment to the business office repaying the charge.

320.40 Fraudulent Transactions on Pcard

  • It is the responsibility of the purchasing card holder to monitor purchases and identify when a charge is a mistake or fraudulent.
  • The cardholder must contact the US Bank Fraud Department. The business office does not do this for a cardholder. The phone number is located on the back of the purchasing card.
  • The cardholder will process the fraudulent charge in Chrome River using the Fraud Tile. Try to process the fraud charge and the credit on the same Expense Report.

330.10 Alcohol at college sponsored events

On limited occasions, it may be appropriate to serve alcoholic beverages when entertaining college guests.  However, the purchase and/or providing of alcohol for college sponsored events comes under greater scrutiny by the state of Montana and the Montana Board of Regents. See Policy 603.1.


Approval Requirements:

  • As part of the event planning process, an Alcohol Request Form must be submitted to the CEO/Dean
  • The CEO/Dean or designee has final approval. Approval is NOT guaranteed.
  • Approval must be granted before any alcohol is purchased or donations solicited.


Purchase Requirements

  • Alcohol can only be purchased with non-Current Unrestricted Funds. The Business Office can tell you which fund type each index is.
  • Alcohol may NOT be purchased with a college purchasing card. Please work with the vendor on payment arrangements. If it is justified and documentation is sufficient, and advanced notice is given, a check can be available at the time of purchase.
  • Alcohol may be donated to the college for an event by an outside donor. 


Serving Requirements

  • If alcohol is provided at no charge, any server of alcohol must have responsible alcohol server training or TIPS training. It is not required that a licensed alcohol vendor is utilized, however it is preferred.
  • Any sale of alcohol must be by an authorized vendor holding a valid liquor license. Sale of tickets to an event where complimentary alcohol is served will be considered a sale of alcohol;

Unused Alcohol (after the event)

  • Attendees are not allowed to remove unused alcohol from the event for personal consumption.
  • Alcohol that is unused, but has been opened must be disposed of.
  • For donated alcohol, if the donor allows, the alcohol may be kept for future events. The alcohol must be securely stored by authorized individuals.


General information

  • The sponsoring organization will be responsible and accountable for checking identification and ensuring that the individuals dispensing, serving, and consuming alcohol at the campus event are 21 years of age or older and in compliance with Montana State Law and Montana State Liquor Control Board regulations.
  • Non-alcoholic beverages must also be available at all events where alcoholic beverages are permitted.
  • No alcoholic beverages may be consumed outside the area approved for the event (room, area, etc.)
  • As is the case with any college event, any person who is disorderly in conduct shall not be allowed to attend or remain at a campus event where alcohol is being served.
  • Great Falls College has the right to cancel the continued sale and/or consumption of alcoholic beverages at a campus event at its sole discretion.
  • Great Falls College requires security to be present at events in which alcohol is present. A security guard will be hired by the college for the event at the cost of the organization hosting the event.

340.10 Moving Expenses

If you have questions concerning moving expenses please refer to the IRS guidelines.  

350.10 Internal Recharging

  • Internal recharges are sale or service between different departments on campus.
  • Recharges are completed by the business office upon receipt of documentation by recharge center. Examples include postage, printing, and printing supplies from the print center.
  • Departments choosing to purchase items from the bookstore must have supervisor’s approval in advance on a requisition order. The bookstore will forward the requisition order and receipt to the business office for an internal recharge.

360.10 Approval of Campus Hospitality

There are occasions in which Great Falls College MSU may provide hospitality to campus and/or community audiences to support the mission of the college. In accordance for Montana Board of Regents policy 205.4 Campus Hospitality, expenses for official entertainment, community relations, or public relations may be paid or reimbursed by a campus only when such activities are directly related to the objectives of the campus.

  • The event must be DIRECTLY related college or departmental objectives, official hospitality, community relations, and/or public relations.
  • Approval must be made in ADVANCE of event.
  • Food/beverage exceeding $50 requires an Approval of Hospitality
  • Attach/include this form to every purchase related to the event. This may be on purchasing card or requisition order.
  • It is the responsibility of the supervisor or person with most direct knowledge of employee’s purchasing to monitor that the actual amount spent is within the approved amount.

370.10 Local Checking Account

  • The business office maintains a small balance local checking account in order to issue time-sensitive hand-written checks.
  • Use is extremely limited. It is the discretion of the controller and executive team when a check may be written and for what purpose.
  • The requestor must provide sufficient documentation before a check can be written.

Even though the check written is not processed through accounts payable directly, the index/department requesting the check will still be charged.   This will be handled and processed by the business office.