Division of Finance and Management

Comptroller

The Comptroller's Office is responsible for monitoring the University's fiscal resources and certifying that planned expenditures are within available resources. The Comptroller's Office is located in the Montebello Complex, A-Wing - Room 212. The office is sub-divided into six functional areas: Administration, Accounts Payable, Payroll, Purchasing Card, Working Fund/Student Exchange and General Accounting (including Funds Verification).

For more information concerning the following Comptroller subdivisions or copies of processing/request forms, please contact the Comptroller's Administration Office or the subdivisions directly.

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Accounts Payable
The Accounts Payable Office is located in the Montebello Complex, A-Wing - Room 216. The office processes invoices for payment through the State of Maryland Comptroller of the Treasury.

Provided below are general guidelines that must be followed to facilitate the processing of invoices for payment.

(a) Payment can only be processed for obligations approved in advance via a University Purchase Order or BB-4 form. Please note the following: Invoices received for unauthorized purchases will be forwarded to the staff member initiating the obligation, who may be personally responsible for paying the vendor from that staff member's own personal resources.

(b) Maryland State Law requires that vendors receive payment no more than 25 days after submission of a valid invoice to the University. The 25-day period begins the day any office at the University receives an invoice, not when a department delivers the invoice to Accounts Payable. For this reason, it is imperative that invoices sent in error to the requesting department by vendors be forwarded to Accounts Payable within one (1) working day. Morgan may be required to pay interest to vendors not receiving timely payment.

Normally, all obligations initiated in a fiscal year are charged to the budget of that fiscal year except as follows:

• Orders for supplies, materials, or services for $500 or less where merchandise and/or services have not been provided or invoice has not been processed for payment by June 30.
• Travel reimbursement requests (Form GAD X-5) have not been submitted to the Comptroller's Office prior to July 3.

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Payroll
The Payroll Office is located in the Montebello Complex, A-Wing - Room 208 and is responsible for requesting payment for services rendered by regular and contractual faculty, staff and student employees.
In regards to the processing of salary payments, University personnel should be aware of the following:

• Employment Status - Persons cannot be placed on payroll until fully cleared through the Office of Human Resources.
• Time Sheets - Failure, by an employee or that employee's department, to submit time sheets in a timely manner will result in non-payment for the pay period affected. The Office of Human Resources must receive completed time sheets through the appropriate authorizing officer prior to 10:00 a.m. of the day following the last day of the pay period.
• Overtime - Overtime must be approved by the Office of the Vice President for Finance and Management prior to authorizing the employee to perform overtime work via completion of appropriate form MSU109. Payment cannot be requested unless this approved form is received by the Payroll Office. This form must accompany a properly submitted time sheet in order for payment to be made.
• Salary Advances - New employees who do not receive a check in a timely basis (3 weeks) may be entitled to receive a salary advance limited to 60% of their gross bi-weekly salary (based on the availability of funds). However, these employees must have submitted time sheets in a timely manner. Salary advances for overtime are not available. Advances are to be requested through the employee's department head on the form titled "Morgan State University Working Fund/Request for Advance." General advances for continuing employees will not be considered.
• Direct Deposit - Payroll checks are issued on a bi-weekly basis. Employees are strongly encouraged to elect direct deposit by completing Form CPB100, which can be obtained in the Office of Human Resources located in Carter-Grant-Wilson, Room 100. Checks will be mailed to employees not utilizing direct deposit.

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Working Fund/Student Exchange Fund
The Working Fund is administered to provide limited payments for small emergency purchases, travel expenses and salary advances to new employees not receiving their first check in a timely manner. The Student Exchange Fund is used as a depository for clearance of Federal Student Loan checks and checks drawn on foreign banks. These functions are located in the Montebello Complex, A-Wing - Room 216. All Working Fund and Student Exchange Fund disbursements are processed based on the availability of funds. The following is a brief overview of the different types of Working Fund disbursements:

• Emergency Purchases - Purchases of this nature are reserved for rare occasions in which circumstances could significantly affect the daily operation of the University, if the purchase is not made. All emergency purchase requests must be made on the Morgan State University Working Fund Request for Emergency Disbursement Form. Emergency disbursements will only be considered if the vendor will not accept a purchase order or purchasing card.
• Travel Advances - Travel advances are considered upon receipt of an approved Out-of-State Travel Request Form (GAD X-3A). The request is submitted to the Comptroller's Office General Accounting section for approval. Employees should process authorized registration fees and lodging expenses through a purchase order or a University purchasing card, thereby minimizing the amount of advance necessary. All employees are required to make common carrier travel arrangements through the State Travel Agency. Advances will not be given for airplane or train tickets. Employees incurring authorized travel expenses must submit a State of Maryland Expense Account Form (GAD X-5) to the Comptroller's Office within five days subsequent to the last day of the trip to receive reimbursement. Original receipts, supporting the reimbursement request, must be attached to the original GAD-X-5 form.
• Salary Advances - Please refer back to the Payroll section regarding qualification for salary advances. Subsequent to payment, salary advances are deducted from the employee's first available paycheck received through the State of Maryland.

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General Accounting
General Accounting is located in the Montebello Complex, A-Wing - Room 214. This office is responsible for controlling and reporting the financial status of the University to internal and external parties.
Divisional, departmental or project heads receive financial reports prepared routinely by the staff of the General Accounting Office. Financial information is also available on-line through the University Financial Records System. Please contact the Comptroller's Office regarding access. While the General Accounting staff is available to assist persons in interpreting these reports, it is the responsibility of the report recipients to review and advise of any discrepancies in order to effectuate appropriate adjustments.

• Funds Verification - The Comptroller's Office is responsible for approving the availability of funds prior to the Procurement Department contracting for the goods or services. All purchase requisitions and BB-4's (Services Request Form) must be submitted to the Comptroller's Office for approval prior to processing by the Purchasing Office or receipt of goods or services from vendors.

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