Business Practices and Procedures

Business Practices



1. Business Practices Procedures

2. Purchasing Quick Reference

3. Required Signatures

4. Journal Entry

  • Form C-1 Journal Entry

5. Flow-Thru Voucher
(Commonly referred to as a Card 4)

  • Form C-2A

6. Contract Information

  • Form C-3
  • FI 84 State of Utah Contract
  • Attachment A: Standard Terms and Conditions
  • FI 84A State of Utah Contract Amendment
  • DP-5 Sole Source Request
  • Sole Source Procurement 17

7. Reimbursement Voucher For Workshop or Conference

  • Form C-5

8. Travel Reimbursement

  • Form C-6

9. Expenditure Approval

  • C-7 Guidelines
  • Form C-7

10. Service Agreement

  • Form C-7A

11. Purchasing Authorization

  • Form C-8
  • Telephone Quotation Sheet
  • Quotation Sheet General Information

12. Batch Control

  • Form C-9

13. Request for Payment

  • Form C-11

14. Employment Change

  • Form C-12

15. Preliminary Warrant Request

  • Paying Invoices
  • Subscriptions and Prepayments
  • Form C-14

16. Receipt

  • Form C-15A

17. Postage

  • Form C-18

18. Printing Form

  • Form C-19

19. Awarded Funds Approval

  • C-20 Information
  • Form C-20

20. Intra-Agency Motor Pool Charges

  • Form C-21

21. Private Vehicle Usage Report

  • Form DF-55

22. Out-of-State Travel Authorization

  • Form FI05
  • FI48 Employment Reimbursement/ Earnings Request
  • In-State Travel Advance Form

23. Interagency Transfers

  • Interagency Transfers Form

24. Inventory Control

25. Petty Cash

  • Petty Cash Form

26. Office Supply Procedure

  • All state forms can be found on Informs.

1. Business Practices Procedures


To provide a systematic process with controls for appropriate decision authorization, fund accounting, and processing responsibility.


It is the policy of USOE/USOR to systematize the accounting process in order to accomplish the following while maintaining the appropriate internal controls:

  • Approve purchases at a level of authority appropriate to the cost and nature of the purchase
  • Manage control of funds
  • Identify funds and assign each expenditure to the appropriate fund source
  • Identify processing responsibility in order to ensure that goods and services are available as needed
  • Ensure that state and other applicable rules and policies are followed in the accounting process


All accounting transactions performed at USOE/USOR require prior approval, either expressed or implied.

  • Expressed approval is shown through the use of various forms developed by USOE/USOR for this purpose. These forms include, but are not limited to, Expenditure Approval (C-7), Purchase Authorization (C-8), Position Authorization (P-2), Employment Change (C-12), Out-of-State Travel Authorization (FI-5), Awarded Funds Approval (C-20), Contract Information (C-3), and Discretionary Funds Award C the C-7 and C-8 being those most commonly used. On the following pages are descriptions for the use of these forms and others. Client and claimant authorization forms are used solely by USOR and are addressed in USOR policy manuals.
  • Implied approval is indicated by a signature on a proper payment document and is limited to those items not requiring prior approval. Items not requiring prior approval include, but are not limited
    to, subscriptions, agency memberships, and utilities.

Approval Process and Responsibility

  • Items or services costing less than $500 must be signature-approved by the supervisor or by his/her designee
  • Items or services costing from $500 to $1999.99 must be signature-approved by the coordinator or by his/her designee
  • Items or services costing $2000 or more must be signature-approved by the director or by his/her designee
  • USOE contracts and any item costing over $1000 must also be approved by the Finance Committee, which usually meets weekly. The purchasing agent will see that the documents are placed on the Finance Committee meeting agenda. The purchasing agent will also route contracts to the appropriate individual for placement on the Board agenda.

Other Purchasing Rules and Policies

  • State of Utah purchasing rules and regulations must be adhered to in all USOE/USOR purchases. Purchases being made with state and federal funds must comply with all state, federal, and USOE/USOR policies and procedures
  • Purchase Authorization form (C-8) is used when purchasing tangible items or as the source document for items requiring the involvement of state Purchasing
  • Purchasing Quick Reference document (revised November 1999) should be used as a guide along with all form descriptions

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2. Purchasing Quick Reference

This sheet is intended as a quick reference for purchases.

First Step

  • State contracts should always be reviewed regardless of the purchases. Contracts are regularly being added/changed/deleted. There may be multiple awards to the same vendor as the commodity is awarded – not the vendor
  • Check State awarded contracts at

PC Store State Awarded Contracts

  • MA1448 – CDW Government
  • MA1449 – Enpointe Technologies
  • MA362 – Valcom
  • MA361 – Uinta Business

When purchasing from the PC store contracts (above), a minimum of 2 bids are required, when the total purchase is $1,000 and above. Bids much be obtained from the above vendors and attached to purchase requests.

Changes, effective July 1, 2003




$0 – $500

Small Purchase

$0 – $1,000

$501 – $2,000

2nd bid
3 bids Preferred

$1,001 – $5,000

$2,001 +

State Purchasing Award


Sole source $1,000 – $5,000 approved by USOE Purchasing Agent. All purchases require prior approval.

Under $50

  • Use petty cash for non-food items when appropriate
  • Use Office Supply Procedures as outlined

Under $1,000

  • Purchase Authorization (C-8) for tangible items
  • Expenditure Approval (C-7) for services with C-7A when necessary
  • Buy from state contract if available
  • No bidding process required
  • State Contract (Read contract carefully to make sure multiple bids aren't required)
  • Purchase Authorization (C-8) for tangible items
  • Expenditure Approval (C-7) for services with C-7A when necessary
  • Specifications

From $1,000 to $5,000 (not on state contract)

  • Purchase Authorization (C-8) for tangible items
  • Expenditure Approval (C-7) for services with C-7A when necessary
  • Telephone Quotation Sheet; 2 bids minimum; or Sole Source (see description below)
  • Specifications

Over $5000 (Not on state contract) – Request goes to State Purchasing

  • Purchase Authorization (C-8)
  • Specifications – detailed
  • List of potential offerors (if RFP)
  • Allow enough time for advertised bidding

Sole Source $1,000-$5,000

  • Sole Source Form DP5 – Approved by USOE Administration
  • All requirements for cost range
  • Purchase Authorization (C-8) after DP5 is approved
  • If the sole source purchase is over $5,000, it must go to state purchasing
  • Sole Sources over $5,000 can be posted for 5 working days by State Purchasing

From Other State Agency

  • Purchase authorization (C-8) bidding requirements waived; ask for coaching
  • Other requirements for cost range

Request for Proposal (RFP)

Purchasing Recommendations

  • Start the purchase process as far in advance of need as possible. The Expenditure Approval form (C-7) must be completed three weeks in advance of activity.
  • Ask for help from Purchasing/Accounting when a question arises or when needed
  • Make purchases after the approved purchase request is returned with appropriate signatures and the PO# is given, if appropriate
  • Order with written documentation C mailed, e-mailed, or faxed. Don't purchase without PO number
  • Ensure that specifications are detailed enough that any bid which meets the specifications can fill the need and that the person doing the bidding can understand them. Don't use brand names or brand descriptions for specification lists
  • Use sole source justification when a specific vendor, not brand, is the only available source which will satisfy the specifications

If at least two quotes cannot be obtained, the purchase is considered a sole source purchase. Examples of circumstances which could necessitate a sole source purchase are as follows:

  • When compatibility of equipment, accessories, replacement parts, or service is a paramount consideration
  • When a sole suppliers item is needed for trial use or testing, for purchase of items for resale

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3. Required Signatures

For Major Forms

  • Form Number, Name and Required Signature(s)
  • C-3 Contract Information – Division Superintendent and Superintendent
  • C-6 Employee Travel Reimbursement – Employee and Supervisor
  • C-7 Expenditure Approval – Division Superintendent and Superintendent
  • C-7A Service Agreement – Division Superintendent or Superintendent
  • C-8 Purchase Authorization – Division Superintendent or (Over $500) Superintendent
  • C-12 Employment Change – Superintendent
  • C-14 Preliminary Warrant Request – Program Administrator (See your division's rules)
  • FI-48 Employee Reimbursement – Employee and Accounting
  • FI-5 Out-Of-State Travel – Division Superintendent and Authorization Superintendent
  • FI-84 State Contract – Superintendent
  • FI-84A State Contract Amendment – Superintendent
  • P-2 Position Authorization – Division Superintendent and Superintendent
  • SP1 Surplus Property – Associate for Agency Services

Petty Cash Voucher Employee and Supervisor. Please Note:

  • The above list displays the minimum amount of signatures required. Individual divisions may have more stringent signature guidelines
  • If a designee is authorized to sign in place of the required signature, a letter must be on file with the division budget and accounting officer
  • Questions concerning the signatures required on these and other forms should be referred to the budget and accounting officer assigned to the division
  • This list does not pertain to the Office of Rehabilitation, where the signature responsibilities have been assigned by the Executive Director

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4. Form C-1 Journal Entry


The journal entry form is used to adjust the USOE/USOR accounting system.

By recording an approved account number in the appropriate areas and entering a dollar amount in either or both the debit and credit areas, a transaction may be effected. The types of transactions are as follows:

  • Budget – A budget may be established, eliminated, increased, or decreased through the use of this procedureCassuming the proper authorization has been obtained
  • Revenue – The posting of certain revenue actually collected or an authorized adjustment previously recorded (prior year/carryover) may be accomplished with this particular entry mode
  • Encumbrance – An encumbrance may be initiated, adjusted, or eliminated by utilizing this particular file

The explanation should tell why the entry is being done as briefly as possible and not how the adjustment is made.

Signatures Required

  • Employee initiating the transaction
  • Accountant when completed
  • Division Superintendent when moving to/from personnel category

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5. Form C-2A | Flow-Thru Voucher (Commonly referred to as a Card 4)


This form is used to initiate the disbursement of funds to the authorized districts and regional service centers throughout the state. Funds come from the minimum school programs, school food programs, school building programs, and various state and federal programs within the divisions.

The form is submitted to the division budget and accounting officer (B&A) on the first working day of each month. The form is checked for:

  • Proper coding
  • Budget
  • Approval (AF#). The AF# is only required when object codes 7507 and 7509 are used

The B&A will sign and date the document under the Budget/Accounting section and forward it to the finance director.

After the finance director has signed, the document is forwarded to the School Finance Division to be batched for processing. The flow-thru voucher process is sometimes called Minimum School Program because it is combined with the automatic payments generated by the Minimum School Program system. All funds distributed to the districts are combined, and a bank transfer is done on the last working day of the month.

Note: When the disbursement is from Division 20, the budget and finance specialist needs to initial the document.

Signatures Required

  • Division Superintendent/Director
  • Budget and Accounting Officer
  • Finance Director
  • School Finance Director

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6. Form C-3 | Contract Information


This form acts as a cover sheet to a standard contract. A copy of this form goes before the State Board for approval.

Agency contracts are necessary when the service performed exceeds $2000 in one calendar year, collectively paid from USOE and USOR. When the purchase is not a sole source, RFP procedures need to be followed.

If the contract involves an RFP, the first step in the contract process is to prepare a C-8. The information on the C-8 will be electronically transmitted to state Purchasing through FINET to begin the bid or request for proposal (RFP) process. This process may take up to six weeks. A detailed document for preparing RFP's can be found on the Internet at

After the bid/proposal is awarded, the contract can be prepared.

On occasion, the service desired is sole source; if so, fill out a DP-5, Sole Source Request, and submit it to the agency purchasing agent. The sole source must be approved before the contract is initiated. The sole source justification must clearly detail all vendors contacted and the criteria used to determine sole source status. After state Purchasing has approved the sole source, proceed to initiate the contract.

The standard state contract form is an FI-84. Five copies with original contractor signatures are required. Any attachments mentioned in the contract must accompany each contract form. Attachment A (Terms and Conditions) and Attachment B (Scope of Work, filled out on a separate sheet of paper) are required. Attachment C (any other document you want attached) is optional. If a DP-5 has been approved by state Purchasing, two copies of it must accompany the contract. In addition to these five sets, there must be one Contract Information Sheet (C-3) filled out.

The C-3 and the five copies of the original standard contract (FI-84) with attachments (such as the DP-5) are then submitted to the division budget and accounting officer (B&A) who checks for:

  • Budget
  • Signatures
  • Proper coding

They are then forwarded to the purchasing agent for logging and for procurement review, after which they must be approve by first, the Finance Committee and then, the Board.

Contracts also require state purchasing approval.

Upon final approval, the C-3 and the original contracts are given to the division B&A. The yellow copy of the C-3 is filed in the B&A's files. The pink copy, along with one set of contract forms is returned to the originator. The white copy of the C-3 and the original standard contract, with attachments, are filed in Internal Accounting's filing cabinet. A copy of the contract is then mailed to the vendor.

Payments for the contract should be made on a Preliminary Warrant Request (Form C-14). The contract number should be written on the Contract Purchase line. A price agreement (PG) in the FINET system will need to be completed prior to the payment. After the PG has been posted to the FINET system, a payment voucher (P1) will be processed in accounting.

Contract Amendments

Amendments to contracts require a completed C-3, five copies of a State of Utah Contract Amendment (FI-84A), and if appropriate, a new Scope of Work. The C-3 should reflect the history of the contract and include the following information:

  • The dollar amount of the original contract
  • The total dollar amount of previous amendments, if any
  • The dollar amount of the current amendment
  • The total dollar amount of the contract including all amendments
  • The reason for the amendment (e.g., more audits performed, etc.)
  • The amount to be paid from the current fiscal period
  • The amount to be shown on the Agency Monitor line of the C-3 is the dollar amount of the current amendment. This amount should agree to the amount on Line 2 of the FI-84A

Signatures Required

  • Division Superintendent
  • Superintendent

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7. Form C-5 | Reimbursement Voucher (For Workshop or Conference)


This form is used to reimburse workshop and conference participants. It may also be used to reimburse consultants.

An Expenditure Approval (Form C-7) must be completed and approved before reimbursements are made. The Pay To section of the Reimbursement Voucher should be filled out (usually at the workshop or conference) and signed by the participant. The division completes the rest of the form, the activity leader signs it, and the form is submitted to the division budget and accounting officer (B&A).

Any form which includes a stipend/honorarium or payment for services rendered requires a vendor number.

The B&A records the Reimbursement Voucher against the proper Expenditure Approval (Form C-7), checking that all expenditures on the voucher have been approved on the Form C-7. Coding, calculations, and receipts are also checked. The Reimbursement Voucher is then routed for payment.

Signatures Required

  • Payee
  • Activity Leader

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8. Form C-6 | Travel Reimbursement


The Travel Reimbursement Request form is used to reimburse USOE/USOR employees for expenses incurred on an in-state or out-of-state trip. This must be submitted for payment within thirty (30) days after the travel has been completed. Out-of-state trips must have an approved FI05 on record.

The C-6 should be completed by the division, whereupon all necessary documents should be attached: e.g., copy of FI05, itinerary, original hotel/motel receipts, and original registration receipt (if registration fee was approved). If the traveler received a travel advance, using FI48, Employee Reimbursement/Earnings Request, a copy of that should also be attached to the C-6.

After the traveler and the supervisor sign the C-6, it is then routed to the support services coordinator (SSC). The SSC will check the document for completeness, including the following:

  • Mileage – proper miles were listed when a private vehicle was used.
  • Airfare – itinerary is attached for in-state and/or out-of-state.
  • Meals – appropriate rates are used for in-state and/or out-of-state.
  • Lodging – receipts are attached.
  • Other expense receipts are attached and proper dollar amounts are used for baggage tips, phone calls, etc.
  • Registration receipts are attached when paid by traveler, or a copy of the C-14 when paid by USOE/USOR. (In-state requires an EA#, out-of-state requires an ED#).

It is then routed to Accounting for review by the Budget and accounting officer (B&A). This review includes checking the funding source and reasonability.

Non-USOE/USOR state employees who travel for USOE should be reimbursed using the FI 51A (available through state publishing or on Informs). If a C-6 has been completed, it may serve as back-up documentation.

Signatures Required

  • Traveler
  • Supervisor

NOTE: If, when filling in the bottom left portion of the C-6, the data require more than eight lines, do another C-6. Data Entry can only enter eight lines of data for each C-6.

In-state travel advances (cash) can be obtained through the Payroll Technician by filling out an In-State Travel Advance form. These advances must be returned within 60 days and paid in cash.

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9. Form C-7 | Expenditure Approval


An Expenditure Approval is used for any of the following:

  • Professional/technical services costing less than $2000 per calendar year (USOE and USOR combined).
  • Costs for hosting a workshop, conference, meeting, etc.
  • In-state registration (reimbursement to employee must be done on a C-6).
  • Other unique non-recurring expenditures, e.g., co-sponsorships.
  • Items used up at a workshop or conference.

This form must be filled out three weeks in advance of activity. If not, then a letter to the division superintendent explaining the circumstances must be prepared.

The form should be completed by the division, including as much detail as possible. The total costs of the event should be estimated. The purpose and objectives of the event should also be stated in detail.

The C-7 is submitted first to the division superintendent and then to the division's budget and accounting officer (B&A). Any applicable service agreements (C-7A) should be attached. The B&A reviews the Expenditure Approval for proper coding, completeness, and proper purchasing procedure (see the C-7 guidelines). After the B&A approves, the C-7 is given to the finance director for signing, and then to the superintendent.

After all of the signatures are obtained, the purchasing technician assigns it a number and distributes the copies.

Signatures Required

  • Originator
  • Program Administrator
  • Division Superintendent
  • Finance Director
  • Superintendent

Note: Only after all signatures are obtained and an EA# given should you proceed with the commencement of the planned activities.

Per person per day.

  • Breakfast $6 – $8
  • A.M. Break $3
  • Lunch $9 – $12
  • P.M. Break $3
  • Dinner $15 – $18

Gratuities not to exceed 20% may be reimbursed in addition to these amounts.

Total: $32 – $40 per person per day (This total includes the main meeting room; break-out rooms may be negotiated at an additional amount as delineated on the C-7).

The above are the maximum amounts allowed; employees are encouraged to seek out lower amounts. Meetings should be planned so that the fewest number of meals and breaks are provided, although meals or refreshments may be provided at the discretion of the associate superintendent.

All expenses must be identified on one C-7.

To ensure payment, supply expenses should be listed individually.

Consultants may be paid up to $500 per day, allowing two hours of preparation time for every hour of presentation time.

Reimbursement for flowers and alcoholic beverages is not allowed by state guidelines.

The maximum in-state hotel rate for the cities between Centerville and Draper is $68 plus tax per night; for Moab, Cedar City and St. George $65; and for Ogden, Layton, and Provo/Orem, $63. Otherwise, the in-state hotel rate is $55 plus tax maximum per night. The traveler should request the state or government hotel rate.

If the destination is less than 50 miles one way from the State Office of Education (not home base), overnight stay must have prior supervisory approval.

Any breaks that are provided during in-house meetings ought not be catered.

Districts/schools should be considered for the catering of meals and possible meeting locations.

Information on how the vendor was selected must be kept on file for audit purposes.

The maximum USOE/USOR may pay to a consultant for services in a calendar year is $2000 (regardless of how many different sections are involved). A contract must be completed for any amounts over $2000. Consultants may be reimbursed for their travel expenses at state rates in addition to the payment for services. If the consultant is traveling to Utah from another state, in-state rates must be used.

These guidelines should be supplied to the school districts for their use when expending state funds.

An amendment to the C-7 will be required when the actual expenditures exceed the approved expenditures by the lessor of $50 or 10% of the total. Attach a copy of the original C-7. Expenditure Approvals will not need to be amended when like vendors are used (e.g., Smiths for Albertsons) except in the case of a potential conflict of interest.

Guidelines for Food Purchases

All food purchases (breakfast, breaks, lunch, dinner, displays) in conjunction with a conference or workshop must have prior approval on an Expenditure Approval (C-7).

State rates must be followed in the purchase of food unless otherwise specified in the C-7.

Food purchases are normally paid directly to the vendor on a Preliminary Warrant Request (C-14), unless there are small emergency purchases acquired by an employee. The employee will also be reimbursed on a Preliminary Warrant Request. No food purchases may be reimbursed using petty cash.

All payments for food purchases, including displays, require an invoice from the vendor, an agenda (which includes date(s), beginning and ending times, and purpose of the conference or meeting), and a list of attendees.

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10. Form C-7A | Service Agreement


The service agreement is a contract for professional/technical services, stipends, honorariums, consultant fees, etc., between $1000 to $5000.

PRIOR to receiving services, this form should be completed by the Division, stating the services in detail. Space is allocated on the form for including expenses over and above services.

PRIOR to receiving services, the C-7A must be signed by the contractor. It is then attached to the appropriate expenditure approval (C-7) and submitted to the division budget and accounting officer (B&A). The B&A reviews the form for completeness and proper purchasing procedure, i.e., whether it falls within our delegations and appropriate bid process was followed. The form is then given to the finance director with the C-7.

In a few cases, the service agreements will follow the expenditure approvals. In those cases, the EA# should be referenced on the service agreement (Agency No.). The B&A will review the form as above, and give it to the purchasing technician, rather than to the finance director.

Purchases may not exceed $1000 to $5000 per occurrence. An occurrence is defined as a presentation using the same materials regardless of location and attendees. Should the same consultant provide services using different materials/topics, then it would be considered a different occurrence. Any occurrence in excess of $1000 requires a contract (see page 10).

Signatures Required

  • Division Superintendent or Superintendent
  • Contractor
  • USOE Purchasing Agent

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11. Form C-8 | Purchasing Authorization


This form is used for the procurement of all tangible purchases and some services.

This form is used for ALL tangible purchases regardless of the dollar amount. If the total purchase is between $500 and $1999.99 and not on a statewide purchasing contract, then either a Telephone Quotation Sheet with at least two, and preferably three, telephone quotes or a Sole Source form (DP-5) must accompany the C-8. Be sure to include any shipping costs and have exact pricing if it is a sole source purchase. The purchasing agent signs the Telephone Quotation Sheet and the DP-5. The bid or sole source must accompany the payment.

If the purchase is on statewide contract, there is no dollar limit and no additional forms are required. Contract vendors must be used if their product meets your needs. The Division of Purchasing's homepage ( has a listing of all contract vendors.

Be sure to include a valid vendor number on the C-8. It should match the Aremit payment to address rather than the ordering address, if the two differ. Vendor numbers can be found at

If a vendor number has been applied for, type AF in the spaces for the vendor number and process your C-8. You do not need to wait for the vendor number unless the purchase has to go to state Purchasing ($2000 or over and not on statewide contract).

On occasion, an invoice for a C-8 purchase is received directly by the division. However, All invoices relating to C-8s should be sent to Internal Accounting for payment.

Please send the goldenrod copy of the C-8 to Accounting as soon as all items are received. This verifies receipt of the items purchased.

Other C-8 Procedures:

  • First, determine that funds have been budgeted for the acquisition.
  • The Purchase Authorization form is completed in quadruplicate. (The green copy is the division's copy; do not forward for approval.)
  • Be sure to describe the items in detail including the brand name, model number, color, any speciality you may require, and the date you need them delivered.
  • The form should be filled out in detail by the division, after which the supervisor signs it.
  • The form is then submitted to the division financial analyst (B&A). The B&A reviews the form for budget, proper coding (especially object codes), appropriateness, and general purchasing procedure.
  • The purchasing agent then reviews it for compliance with purchasing guidelines and assigns a purchase order number. The purchasing agent will make payments when the items and invoices are received.
  • The white, yellow, and goldenrod copies are returned to the individual originating the document. The white is delivered to the vendor and yellow is kept by the originator.
  • Upon receipt of all items, the goldenrod copy is sent to Accounting where it is matched with the vendor's invoice and payment is made.

Exceptions to this payment procedure are those services on state contract such as bottled water, Xerox machine maintenance, IBM printer maintenance, etc., where a C-8 is initiated at the beginning of the year. In these cases, a Preliminary Warrant Request will be prepared by the division and submitted to the B&A. The B&A will check for invoices, coding, and the purchasing authorization number. The Preliminary Warrant Request will then be given to the purchasing agent to make payment.

C-8 in connection with C-7

  • When tangible items are being purchased in connection with a C-7, a C-8 needs to be completed for all purchases.
  • All state purchasing policies and procedures must be strictly followed. For example: If the purchase is between $500 and $1999.99 and not on state contract, a Telephone Quotation Sheet or Sole Source form (DP-5) MUST be attached. If the purchase is $2000 or over and not on state contract, it will be sent up to state Purchasing for advertised bidding. If an item is on state contract, contract vendors must be used.
  • Once the B&A receives the C-8 with the appropriate documentation attached, it is given to the purchasing agent to sign the Telephone Quotation Sheet or Sole Source form.
  • The purchasing agent will return the documentation to the B&A. The B&A will keep the pink copy of the C-8 and return the others to the division.
  • Once the item is received, you must send the goldenrod copy along with the invoice to the B&A. No C-14 will have to be done. The paperwork for payment will be submitted using the invoice, the goldenrod copy, and the sole source or bid sheet. For C-8s connected to C-7s, the goldenrod copy goes to the B&A, not the purchasing agent.

Please remember that all purchases need prior approval.

Signature Required

  • Over $500 Division Superintendent or Superintendent
  • Under $500 See division guidelines

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12. Form C-9 | Batch Control


This form is used by Accounting and Internal Data Processing for controlling the data that is put into the payment system.

All transactions are grouped and controlled by batch numbers, dates, etc. Generally speaking, this form is for internal use only and would never be distributed for general use.

Signature Required

  • Accounting Technician

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13. Form C-11 | Request for Payment


This form is used to request payments which are not covered under the FINET accounts receivable process.

Accounting issues C-11s to USOE staff on an as-needed basis. For control purposes, the invoices are pre-numbered. The person receiving the invoices will be held accountable for the particular series of invoice numbers obtained until the invoices are paid or returned to Accounting. (If an error is made on the invoice, write Avoid across the face and return all copies to Accounting.)

Accounting will maintain records of all unpaid invoices. After 90 days, the originating division will be notified to take appropriate measures to collect any overdue balances.

The division will prepare the standard USOE invoice form as follows:

  • Complete the areas on the C-11 for bill to, date prepared, description, and total amount due.
  • Code the invoice where payment is to be credited and sign on the line Prepared By.
  • If you are not sure where the payment is to be credited, have your division accountant determine the code and sign in the Budget/Accounting space.
  • Send the original (white) form and the yellow copy to the receiver (buyer) of the goods and services.
  • Route the pink copy to the accounting technician in Accounting.
  • Maintain the green copy in a division file until the payment is received and a USOE receipt is issued by Accounting.
  • When the payment is received, the procedure will be as follows:

All payments should be sent directly to the accounting technician in Accounting with a copy of the invoice.

A receipt will be issued in triplicate by the accounting technician.

  • The original and duplicate will be returned to the person who prepared/signed the invoice.
  • The pink copy will be retained in Accounting's files after being processed.

The division may send the original receipt to the remitter or buyer.

The division may match the duplicate receipt with the division's copy of the invoice.

It is not required to maintain a file of invoices and receipts at the division ;evel; a centralized file will be maintained in Accounting.

Signature Required

  • Originator (Prepared By)

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14. Form C-12 | Employment Change


This form is used for any personnel action that would affect the budget: i.e., new hire, overtime, salary adjustment, cost code change for an employee's salary, leave without pay, and termination.

In most cases, a separate C-12 is required for each employee. The exception to this will be the USOR Division of Disability Services (DDS), where overtime is authorized on the regional level and the budget authority is increased to cover the additional expenses. In DDS, a C-12 will be required for each FINET coding block, and a list of the employees charged to that coding block will be attached. This will provide USOR administration and the budget and accounting officer (B&A) with the necessary information.

Preparation of the C-12 should be coordinated with the USOE/USOR Human Resource Management division for clarification of information needed on the C-12.

The sections Current and Requested should be filled in whenever possible.

The C-12 should be completed by the division, signed by the division director, and submitted to the division's B&A. The B&A checks the coding and budget, then signs the budget/accounting approval and routes the form for further processing. If it is an Administrative Salary Increase (ASI), justification must be attached.

When the HR technician has performed the necessary action, the white copy will be returned to the division's B&A so that the budget can be adjusted accordingly. Budget transfers to or from the personnel services category must be approved by the Division Superintendent.

Signatures Required

  • Division Director
  • Budget and Accounting Officer
  • Human Resource Coordinator
  • Superintendent

When the form is used for FINET coding changes only, it will not be necessary for the HR Coordinator to review or sign the form. The HR technician enters the coding changes into system for proper distribution of salary charges.

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15. Form C-14 | Preliminary Warrant Request


This document initiates a payment warrant to be issued by state Finance.

It is usually preceded by one of the expressed approval forms as noted in Business Practices Procedures (p. 3). Exceptions to this rule are memberships, subscriptions, utility payments, pre-paid purchases, and refunds of revenue. Flow-through funds to other than the 40 school districts, regional service centers, and other state agencies should be done on this form.

For Accounting to process any warrant request, some type of preapproval is required, whether it be implied or manifest by the nature of the transaction. Accordingly, those transactions where preapproval is implied include the following:

  • A payment to another governmental agency (non-state), or in the case of School Food Services, private or parochial institutions
  • Utility payments
  • Small, recurring miscellaneous support services such as bottled water, linen, memberships, etc. Memberships must have the Division Superintendent's signature. Any ongoing services, such as bottled water and linen services, require a C-8 at the beginning of each fiscal year
  • Refunds, reimbursements, postage costs, freight
  • Other purchases such as repair parts (less than $100) and credit card charges

The C-14 is prepared by the division. See your division's rules regarding appropriate signatures. It is then submitted along with original invoices to the division budget and accounting officer (B&A). The B&A reviews the document for the following:

  • Appropriate vendor code and complete address
  • Preapproval reference: C-7, C-8, contract, travel authorization, etc.
  • Proper coding
  • Invoice amounts (that they match document amounts)
  • Invoice number (not account number, customer number, etc.). Up to four invoices may be paid on one C-14
  • Proper back-up documents for pre-paid purchases, memberships, etc.
  • Description (so the vendor can identify what the check is for from this description). Only the information placed in the description boxes is entered by key data and appears on the description part of the remittance advice. (Limited to 22 characters per line.)

Signature Required

  • Division Superintendent or Director/Coordinator (Division Superintendent signature required if a membership fee.)

Paying Invoices

Obtain Form C-14, Preliminary Warrant Request, from Accounting and complete the following:

  • Obtain the vendor number from the latest vendor listing (available on the Internet at If the vendor has not been assigned a number, request a vendor number from state Finance using a Vendor Number Application/Update form (FI025) which can be found on Informs. Do not attempt to make payment until a number has been assigned by state Finance.
  • Record the vendor's invoice number in the designated area. Try to avoid using A00000E in this area. If you need to have the check returned to your agency, make note to have the B&A enter the payment voucher directly and to mark the check category #3 box in FINET which returns the check automatically to the agency.
  • The vendor name and address should be the same as on the vendor listing and vendor invoice (remit to address).
  • Record the invoice date in the designated area.
  • The description should contain enough information to identify the nature of the payment. The vendor should understand the description. By replicating the format in the description area, up to 4 invoices may be paid to a single vendor on a single warrant request. (Limited to 22 characters and four lines.)
  • Record the total amount.
  • If a discount is available, deduct it and make note of this deduction on the form.
  • Enter the preparer's name, date, and telephone number in the area marked Prepared by.
  • Check the cost code to ensure that there is adequate budget to cover the expenditure (no expenditure is to be made without sufficient budget).
  • Obtain an authorized signature in accordance with your division's rules).

The original invoice must be attached to the warrant request. If, for some reason, the original is not available, please indicate (only copy available, only invoice available, or original needs to be sent with payment).

The completed C-14 should then be brought to Accounting for further processing.

Subscriptions and Prepayments

Obtain a Preliminary Warrant Request (Form C-14).

Complete the form as follows:

  • Obtain the vendor number from the current vendor list at If there is no number listed, complete a Vendor Number Application/Update (FI025) and forward to state Finance. The FI025 can be found on Informs. Do not attempt to make payment until the vendor number is received.
  • Record the vendor's number in the designated area. Try to avoid using A00000E in this area. If you need to have the check returned to your agency, make note to have the B&A mark check category #3 which returns the check automatically to the agency.
  • The vendor name and address must be the same as on the vendor listing and vendor invoice (remit to address).
  • Complete the unit price and extend the total amount. If a discount is available, it should be taken and recorded on the form.
  • Enter the preparer's name, date, and telephone number in the area marked prepared by.
  • Enter the cost code. Check the cost code to ensure that there is adequate budget to cover the expenditure (no expenditure is to be made without adequate budget.
  • Obtain an authorized signature.

Attach the order form or other back-up material which has the description and price. If, for some reason, the original is not available, please indicate only copy available, only invoice available, or original needs to be sent with payment.

All subscriptions must be submitted to Accounting for approval by the subscription coordinator before further processing.

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16. Form C-15A | Receipt


The receipt is used to record the collection of cash or checks received by USOE/USOR in payment of certain goods or services delivered to the recipient of those goods or services.

Either the division or the budget and accounting officer (B&A) gives the accounting technician the money and the cost code where it is to be deposited. The accounting technician fills out the receipt, keeps the pink copy to be filed in Accounting, and returns the white and yellow copies to the division's B&A.

Signature Required

  • Accounting Technician

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17. Form C-18 | Postage


The Postage form is used to allocate postage costs.

The document Guidelines, Rules, and Deadlines for the USOE/USOR Mailroom is available from the Central Services clerk.

  • Obtain a current fiscal year USOE Postage Form from the mail room and fill in the cost code.
  • Indicate the type of mail (and quantity, if district mail) to be processed. Use a separate form for each type of mail.
  • Record your name and the current date.
  • Attach the payment form to the mail and deposit it in the appropriate bins in the mail room.

Signature Required

  • Employee

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18. Form C-19 | Printing Form


The Printing form is to allocate printing costs.

Quality Assurance Publication Guidelines is available from Program Development and Support Services.

Obtain a USOE Printing form and fill in the cost code on the back of the form.

Complete the form as follows:

  • Date in, date needed, who is submitting the work, and phone number
  • Job description C name of the publication or the description of what is to be done
  • How many copies are needed
  • How many pages
  • If the job is new, rerun, etc.
  • How the material is to be bound
  • What type, color, and size of paper is to be used, along with the color of ink

Submit the form along with a copy of the desired work to Printing.

Signature Required

  • Division Director

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19. Form C-20 | Awarded Funds Approval


This form is used to award funds to school districts, Applied Technology Centers (ATC), agencies, centers, and institutions of higher learning. The source of funds may be state, federal, or other. The distribution of funds may be required by formula or discretionary criteria.

When the awarded funds decision is based on discretionary criteria, the process is as follows:

  • Complete all areas of the form, including the back, and attach any supporting documentation necessary
  • Prepare a letter to each recipient for joint signature of the Division Superintendent and the Superintendent
  • Secure the signature of Division Superintendent. Forward the C-20 to the Associate Superintendent for Administration where it will be assigned a number. Then forward it to the Finance Director and School Finance Director for their signatures whereupon it will be retained until the Finance Committee meeting. During the meeting, if the C-20 is approved, the superintendent will sign the form
  • After the Finance Committee meeting, the approved white and goldenrod copies, along with the letter and supporting documentation, will be returned to the division
  • The division is responsible for the notification of the recipient and the preparation of the Flow-thru Voucher (C-2) or appropriate expenditure document. The Flow-thru Voucher should reference the Awarded Funds Approval form number

The C-20 may also be used as a grant award document in cases where subrecipient notification is necessary and finance committee approval is not required.

When amending a C-20, enter AF#, if applicable. List the current award amount, original amount, amounts of previous amendments, and total.

Signatures Required

  • Division Superintendent
  • Finance Director
  • School Finance Director
  • Superintendent

C-20 Information

The C-20 is used primarily for districts and institutions of higher education. Occasionally, the C-20 is used to award grants to private non-profit institutions.

Object Code

Funding Source

Object Name




Payment Process



Requested by District
Federal or state funds requested primarily by school districts by Request for Proposal (RFP).




Reimbursement Request Reimbursement to:
1. District C-2
2. Other C-14
(requires invoice)



Flow-through funds to school districts predetermined by federal formula distribution requirements.







Minimum School Discretionary
State funds for minimum school programs allocated by the State Board of Education.




Reimbursement Request or
Flow-Thru (Card 4)



Minimum School Distribution to Local School Districts




Flow-Thru (Card 4)



Expend Funds to Other Agency
This code is restricted primarily to transferring federal funds by one state agency to another state agency. May be formula or discretionary.




Reporting Form and Reimbursement



Expend Funds to Other Entity
(Private Non-Profit Organizations)

May be formula or discretionary.




Reimbursement Request

Includes Utah Regional Service Centers.

Notes: When amending a C-20, attach a copy of the original C-20. Use full dollar amounts on C-20 (no cents).

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20. Form C-21 | Intra-Agency Motor Pool Charges


The C-21 is used to allocate monthly the cost of the agency motor pool cars to the driver's cost code.

The car number is preassigned by the State Motor Pool. The month is always the current month. The date, destination, cost code area, and the mileage (beginning and ending) is to be completed each day (or that portion thereof) by the person driving the car. Do not attempt to provide the amount it isn't known until the end of the month.

The total cost per mile will be determined by Accounting at the end of each month.

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21. Form DF-55 | Private Vehicle Usage Report


This form is used to reimburse USOE/USOR employees for the use of their private vehicles for state business.

This form should be filled out monthly. The traveler fills out the form showing:

  • The date of travel
  • Where the travel originated
  • The destination (if there was more than one destination on a single trip, all destinations must be listed)
  • Miles traveled (round to whole miles)
  • The purpose of the trip

After the traveler's supervisor signs the form, it is submitted to the Support Service Coordinator (SSC) to check mileage. It is then routed to the division budget and accounting officer (B&A). The B&A checks the cost code, the miles traveled, and the calculations.

Signatures Required

  • Traveler
  • Supervisor

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22. Form FI05 | Out-of-State Travel Authorization


This state form is used to approve an employee's out-of-state trip.

This form needs to be filled out completely by the division at least three weeks prior to the trip. The form and supporting documentation (i.e., conference information, agenda, any necessary letters, etc.) are submitted to the division's support service coordinator. Then it is submitted to the division budget and accounting officer (B&A). The B&A checks for sufficient budget and verifies the coding. The travel authorization is then routed to administration for the final signatures.

The form is assigned an agency control number and a copy of the form is returned to the B&A. When charges (e.g., airfare, registration, travel reimbursement) are submitted, they are noted on the copy of the travel authorization. If the charges exceed the total authorization amount by more than 10%, an amended FI05 must be completed.

Signatures Required

  • Traveler
  • Supervisor
  • Division Superintendent
  • Superintendent

Provided the traveler does not have a state-issued credit card, out-of-state travel advances adhering to state policy and procedures may be done after the FI05 is approved. The state form FI48, Employee Reimbursement/Earnings Request, is submitted to the B&A with a copy of the approved FI05. The calculation and coding are checked and the form is given to the Finance Director for signing. The FI48 is then batched and entered into the Employee Reimbursement system. The employee will receive a check in approximately one week. A copy of the FI48 should accompany the C-6 reimbursement claim.

Signatures Required

  • Traveler
  • Finance Director

In-state travel advances (cash) can be obtained through the payroll technician by filling out an In-state Travel Advance form. These advances must be paid in cash and returned within 60 days, or by June 30 if it is a June trip.

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23. Interagency Transfers


This form is to be used when something is either purchased from or sold to another USOE project or division, or another state agency.

If you are purchasing something, your cost code should be shown in the Buyer Agency (Requestor) section. Conversely, if you are selling something, your cost code should be shown in the Seller Agency (Servicer) section.

In the services provided section, list in detail the element of the transaction. In the description block, a very brief description of the transaction is required.

Once the document has received the proper signature, it needs to be submitted to the division accountant for further processing.

Signature Required

  • Finance Director

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24. Inventory Control (USOE-NEI)


All items purchased or donated with a value of greater than $5000 are to be tagged for inventory control purposes. The tags are assigned by the accounting unit. The items are added to an inventory list which contains the serial number, the date the item was purchased or donated, the location, the value, and a description of the item. Any change in location must be reported on a Notice of Changes to Equipment Inventory. If the item is to be surplussed, a SP-1 must be completed. These forms are available either in Informs (special software available that has all state forms on it) or from the accounting technician in accounting.

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25. Petty Cash


Non-food items costing less than $50 may be purchased by the using USOE's Petty Cash fund. The procedure is as follows:

Purchases of $10 or less

  • Purchases of $10 or less must be approved by the individual's immediate supervisor on the Petty Cash Voucher. The Petty Cash Voucher is then taken to Internal Accounting where the appropriate budget and accounting officer will approve and initial the voucher. Reimbursement for appropriate purchases of small incidental items not available through State Purchasing Contracts or Office Depot will be paid in cash upon presentation of a valid receipt or paid invoice and the completed Petty Cash Voucher (available from the accounting technician).
  • Upon receipt of the completed Petty Cash Voucher, the accounting technician will contact the employee so that he or she can receive the cash reimbursement.

Purchases greater than $10 but less than $50

  • Purchases greater than $10 but less than $50 must have prior approval (signature) from the individual's immediate supervisor on the Petty Cash Voucher. The Petty Cash Voucher is then taken to Internal Accounting where the appropriate budget and accounting officer will approve and initial the voucher. Reimbursement for appropriate purchases of supplies or services not available through State Purchasing Contracts or Office Depot will be paid by check upon presentation of the Petty Cash Voucher and a valid receipt or paid invoice.
  • Upon receipt of the completed Petty Cash Voucher, the accounting technician will generate a check, and contact the employee so that he or she can receive the reimbursement in the form of a check.

The Received By line is signed when the money is picked up. The accounting technician signs it as Custodian.

Petty Cash Funds may not be expended for the following:

  • Food and Beverages
  • Loans and Advances
  • Salary or Travel Expenses
  • Case Service Payments
  • Personal Checks

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26. Office Supply Procedure


This is the procedure for ordering office supplies for USOE.

  • Obtain access to the Office Depot (or current state contract vendor) web site on the Internet.
  • The supply order should be completed by using either the search function or using the Office Depot catalog. The unit refers to the form in which it will be delivered: i.e., box, each, pkg., etc. The number of units is the quantity desired when the order is placed.
  • On the additional order information page, the individual's division and FINET account codes are needed. The object code is usually 6181; but, when in doubt, please contact the budget and accounting officer for clarification. Also, on the PO/ORG line, enter the originator's name. If the items are included on an Expenditure Approval, indicate the EA#.
  • Once the order is completed, e-mail the Office Depot liaison with the confirmation number.
  • Once the confirmation number is received, the liaison will then assign it a supply order number and send it on to Office Depot where the order will be filled and usually delivered the next day.

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