Processing Invoices for Payment
Prompt Pay Act
《澳门赌城官方网站》要求所有发票由州机构处理，并在25天内由马里兰州总会计部门收到(见 Maryland Accounting Procedures Manual section 3.1.6 Prompt Paymnet of Invoices). 为了满足这一期限，国家要求各机构在发票日起7天内开始处理发票. 然后，国家将在服务日期后30天内付款(发票收据或商品收据的较晚者)。. 大学收到的任何有关尚未提供的服务和没有采购订单的发票将退还给供应商，并附有取消通知.
Annotated Code of Maryland
State Finance and Procurement
Division II. General Procurement Law
标题15. Procurement Contract Administration and Dispute Resolution
Subtitle 1. Procurement Contract Administration
§ 15-101. Invoice defined
In this subtitle, “发票”是指符合本副标题§15-102要求的发票.
§ 15-102. Information required in invoice
承包商提交采购合同发票时，应在发票中包括:
(1)承包商联邦雇主的身份证号或社会安全号码;
(2) the procurement contract or purchase order number or another adequate description of the procurement contract; and
(3)法规或采购合同要求的任何文件.
§ 15-103. Payment by State within 30 days
国家的政策是在采购合同规定的30天内付款:
(1) after the day on which the payment becomes due under the procurement contract; or
(2) if later, after the day on which the unit receives an invoice.
§ 15-104. Interest on balances
In general
(a) Except as provided in § 15-105 of this subtitle, interest shall accrue at the rate of 9% per annum on any amount that:
(1) is due and payable by law and under the written procurement contract; and
(2) remains unpaid more than 37 days after a unit receives an invoice.
Interest accrual
(b) Interest shall accrue beginning on the 31st day after:
(1) the day on which payment becomes due under a procurement contract; or
(2) if later, the day on which the unit receives an invoice.
§ 15-105. Unit liability for interest
A unit is not liable under § 15-104 of this subtitle for interest:
(1)除非在国家支票支付利息之日起30天内, the contractor submits an invoice for the interest;
(2) if a contract claim has been filed under Subtitle 2 of this title;
(3) accruing more than 1 year after the 31st day after the unit receives an invoice; or
(4) on an amount that represents unpaid interest.
Independent Contractor vs. 员工
在个人可以为服务付费之前，必须首先确定他们是被国税局视为雇员还是独立承包商. 有一个20点的清单，必须审查以确定适当的分类. 如果在审查此清单后仍不能做出明确的决定，则可以向IRS提交IRS SS-8表格以进行确定. Otherwise, they should be paid as an employee, 因为国税局可能会对错误地将个人归类为独立承包商的人处以严厉的处罚，因为国税局认为他们是雇员.
IRS 20 Point Checklist (PDF)
IRS SS-8 Form
Corporate Purchasing Cards
公司采购卡应用于所有小额采购(2500美元).00 or less) whenever possible, 除非马里兰州的采购卡政策明确禁止. See link to manual below.
Corporate Purchasing Card Manual
Purchase Orders
通常，所有不是通过公司采购卡进行的货物或服务采购都需要采购部门签发采购订单. 要申请采购订单，必须通过PeopleSoft财务系统在线输入申请. Contact the Procurement Office for more information at 301.687.4242.
Procurement and Material Handling
Types of Unacceptable Invoices
来自马里兰州会计程序手册第3节的主计长.1.10
“Vendor statements of amounts due are not acceptable; no “Old Balances” should be included; except for utility payments which must be certified that the amount was not previously paid. Invoices for funeral flowers, special gifts, 或其他报酬和非相关工作费用将不由国库支付给任何供应商. 这些都是个人费用，由产生这些费用的个人承担. When invoices for catering/food services are submitted, 文件必须包括提供的名称和功能的目的和谁参加了它, by name or affiliation. 在正常的员工会议期间提供的食物将不支付发票. 公务员参加圣诞晚会等社交活动的费用不予支付发票. 停车费或其他违规驾驶的发票将不予支付. 酒精饮料的费用在任何情况下都不包括在内.”
Comptroller of Maryland - Accounting Procedures Manual
税
来自马里兰州会计程序手册第3节的主计长.1.5
“Since 国家 of Maryland is exempt from all forms of taxes, except excise tax on air flights, 税务项目不应包括在任何发票付款中，但以下情况除外:
- 在支付房间(酒店、汽车旅馆等)的租金时可能包含销售税.)，因为在这种情况下，雇员并非为其机构直接采购;
- For the same reason, the Baltimore City parking tax may be included;
- 石油公司将州汽油税直接汇给州审计长办公室的汽油税部门. 因此, 向石油公司支付的款项中必须包括国家汽油税项目, but the Federal tax should be excluded; and,
- 从国家基金(病人、学生、囚犯等基金)以外的资金购买.).”
大学的销售税免税证书的副本可以从301应收帐款办公室获得.687.4325. 免征销售税只可用于由大学直接支付的购买, 国家, or through the use of a University Procurement Card. 学生或资金在国库之外的其他组织不得使用这项豁免.
有关发票处理的任何问题，请致电301与应付账款联系.687.4325 or accountspayable@pcforgamers.net.