Forms and Procedures

Procedures

Purchasing
Modalities for acquisition of fixed assets, supplies and services in AUR include credit purchasing (the issue of Purchase Orders – form P.O. AP02), Letters of Agreement or Consultancy (i.e. lecturers, consultants, musicians and singers etc.) and cash purchasing.

Request for Supplies or Services
Any staff or faculty member may request supplies or services to carry out AUR’s activities. However, purchasing may not proceed until the necessary authorizations have been obtained. It is the responsibility of the requesting department (budget holder) that the funds are in place prior to order placement. Finance Office will verify funding and offer assistance as needed.
The purchasing procedure is initiated by completing the P.O. AP02 form (can be found at the Finance Office). To facilitate the processing of requests and to give the best possible service, please include the following:
- Date
- Complete item description(s), prices, copy of quote
- Name, phone or fax of vendor
- Account number and cost center to be charged
- Concise and clearly written comments
- All approval signatures. (Budget holder and /or Provost / President as required.

Completed the form, the original copy should be sent to the Finance Office with attached quotations or bids (if required by the procedure) and a copy to the requesting department.
On receipt of the fixed assets, goods or services the Department purchaser must submit the receipts, invoice or packing slips to the Finance Office so that the Accounts Payable can match the P.O. All receipts, invoice or packing slips must be signed by the receiver to verify that the goods are received and in good condition.
All orders above € 50.00 require a Purchase Order submission.

Letters of Agreement, Consultancy, Independent Contractors
This policy applies to any staff or faculty members wishing to contract for supplemental services to be paid by The American University of Rome. (i.g. singers, musicians, lecturers, training activities, meetings, conferences, working groups etc.). A department intending to engage a service provider as an independent contractor must follow AUR’s approval and procedure before the performance of service. The Department must submit the request form CO-IND AP06 to the Finance Office with attached copy of service provider’s document. The CO-IND AP06 form must be submitted properly filled out indicating the date of the work was performed, specific description of the nature of the service rendered, the rate / fee in gross, residency status. Upon receipt of the form approved the Finance Office will generate two copies of invoices, one for Finance Office signed by the service provider and one to itself. In case of service provider with partita IVA (they issue the invoice by themselves) the invoice must include all necessary information related above.
A service provider currently or formally employed by The American University of Rome may not provide services to University as an independent contractor. Please refer to the Human Resources for any further assistance.

Reason for policy: Designation of independent contractor status is governed by the Internal Revenue Service (Ufficio Entrate) tax code and common. Significant tax penalties exist for incorrect classification of an employee as an independent contractor. In addition, contracting with an independent contractor may expose the university to significant risk. Therefore, it is imperative that common standards are applied in classification and contracting, and that each case is fully documented and audible.

Cash Purchasing
Petty Cash fund is operated by the Finance Office to assist University Department in making small expenditures on either an advance or reimbursement basis. The Finance Office will not send cash through the mail or assume responsibility for receipts, money or miscellaneous items lost when sent to them by a department.
Request for cash advance (non travel advance): Advance to be used to purchase item(s),service(s) for institutional purposes only. The Petty Cash advance request forms CASH ADVANCE AP04 are available at the Finance Office. To clear a non travel cash advance, the custodian of the cash advance must present the item(s) /service (s) purchased, filling out the expenses advance report RMB AP05 within 15 days, supported by valid documentation (fattura, scontrino etc.). Not documented expenses are not reimbursable. In the event a receipt or fattura is lost and vendor cannot provide duplicate, a detailed certification written must be provided to state expenses incurred. If any amount is unused, the exceeding amount must be submitted to the Finance Office , in case that the amount advance didn’t cover all the expenses the RM AP05 will generate a refund to the person who received / requested the advance.
Failure to submit a RM AP05 form in a timely fashion will result in the amount being deduct from the custodian’s next paycheck.
Request Reimbursement: To request reimbursement, present the RM AP05 form properly completed and supporting documentation at the Finance Office. Be sure to itemize the purchases on the form. The form must be signed by the individual who is actually bringing the form and by the Chair or Head of the Department authorized to sign purchase requisitions for that budget.

Travel
All travel must be authorized prior to the beginning of travel by completing a separate Travel Request Form TRAVEL AP03 for each employee involved in official University travel. A Travel Request Form must be processed for all travel, even when the traveler is not requesting a travel advance or reimbursement. Additional justification or documentation prior to authorization of travel may be required by the approving authority.
Request Travel Advance: All travel advances processed by the University must meet the following guidelines:
- Complete the TRAVEL AP03 form, obtain appropriate approval signatures and submit the request form to the Finance Office for disbursements.
- Each travel advance request must be personally signed and dated by the individual requesting the advance.
- Travel advances will not be issued more than fifteen (15) calendar days prior to the commencement of the trip.
- Individuals receiving travel advances are personally responsible for safeguarding the funds that have been advanced to them. The Department providing the advance is responsible for monitoring advances they authorize.
- Pursuant to Italian Internal Revenue Service (Ufficio Entrate) regulations, the unused portion of any travel advance must be returned to the Finance Office within fifteen (15) days after the completion of travel. All travel advance expenditures must be substantiated on a University expense report (TER AP01).
- Any advance that has not been settled within 30 days after the completion of travel will be result in deducting the advance from traveler’s paycheck. Any traveler who becomes subjected to this process is automatically ineligible for future advances for a period of one year.
Request Reservations or Prepayments:
Complete this section of the form (TRAVEL AP03) only if:
- Bookings of hotel or plane ticket are to be arranged through AUR’s administration.
- Transportation and/or registration fees are to be paid in advance by the Finance Office. (Please indicate, in case of check, if to be held for pick up or to be mailed, in case of wire, please provide the bank information).

Settlement of Travel Expenses Claims
An expense report (TER AP01) approved by the Budget holder and other approvals, if required, should be filled within fifteen (15) days after the completion of travel.
If the advance exceeds the trip expense, the Finance Office will generate a refund to the traveler within fifteen (15 days) upon receipt of the report. All normal and necessary travel expenses are subject to reimbursement. Expenses not applicable to University business, or those which are extravagant or exorbitant are not allowed. The traveler must provide, attached to the TER AP01 form, all documentation ( receipt, plane ticket etc..). If receipt is lost and the vendor cannot provide duplicate, an attached written explanation must be provide to state expenses incurred.

When personal and business travel is combined, expenses must be clearly documented and may not exceed the lowest available cost of a direct or uninterrupted route. If the traveler uses an indirect route or interrupts travel for personal convenience, any additional expenses incurred are the sole responsibility of the traveler.

All travel is subject to availability of funds; therefore, the University reserves the right to limit the cost of travel to the limits established prior to trip.
Required Approvals: Department Heads or Chairs having budget authority for the University account being charged for travel expenses must approve all travel. Additional approvals are required only if necessary (see signatures below the form).

Budget Transfers
Departments or Clubs may request to transfer funds from department to another department’s budget. (i.g. purchase materials from Business Club, donation between Clubs or Departments etc). Request should be made on a Budget Transfer Form with the appropriate signatures and submit it to the Finance Office.

Cash and Check Account
Any Departments or Clubs are required to fill out the CASH ACCOUNT AR02 or CHECK COUNT AR02/A forms when that have to submit their income to the Finance Office (i.g. Biz Club Sale, Donations, Field Trips, Application fee etc..) This is to enable the correct allocation of income against Departmental and Club’s budget.

The American University of Rome's Clubs
In order to request advance, reimbursement, all AUR’s Clubs are required to fill out the forms below:
The American University Student Government:
Request Cash Advance
Report Advance Request and Request Reimbursement
Business Club
Request Cash Advance
Report Advance Request and Request Reimbursement
Communication Club
Request Cash Advance
Report Advance Request and Request Reimbursement

List of Forms

Accounts Receivable Cash Count Form
Accounts Receivable Check Count Form
Business Club - Request for Cash Advance
Budget Transfer Request Form
Club Transfer of Funds Request Form
Communication Club - Request for Cash Advance
Credit Card Charge Form - Payment in Euros
Refunds or Rollover of Credit Balance Request Form
Release Form for Student Financial Information
Student Government - Request for Cash Advance
Student Government - Request for Reimbursement
Guest Lecturers, Consultants, and Independent Contractors - Payment & Reimbursement