Receiving of goods and services
Michael V. McKee, Assistant Vice President and University Controller
In response to recommendations from the Office of Audit and Compliance Review, this memo provides guidance to departmental personnel on improving the accountability and effectiveness of the receiving function for goods and services.
The following internal controls should exist within your department:
-Goods should be inspected for condition and counts verified by departmental personnel;
-A receiver document (packing slip, department form, marking of invoice, etc.) should be promptly prepared to substantiate the receipt of goods or services; and
-All partial deliveries should continue to be monitored until delivery is complete.
For departments where the receiving and voucher processing functions are separate duties, notification of receipt of goods and services must be promptly communicated to the voucher processing area and properly documented before a voucher is input into the MyUFL system for payment.
Receiving is required to be performed in the MyUFL system for purchases of capital assets. When entering a voucher applied against an encumbrance (PO) for capital assets, the MyUFL system will require that a receipt exists for the PO that is being paid or a match exception will be created (see “Match Exceptions” Section 8(D)(2) below.) Instructions on how to enter a receipt in MyUFL can be found at the following website:
The input of a voucher into the MyUFL system constitutes verification by the department that the goods and services being paid for have been received.
If you have any questions, you may contact Randy Staples at 392-1241.