Payables, Reimbursements, and AMEX

General Information

Invoice payments to Vendors can be signed and processed on the original invoice received from the vendor. Check requests are used for the following:

  • Guest artist, lecture, master class, and workshop check requests for individuals or groups
  • Space rental, postage associated with bulk mailings, and other expenses for which an invoice has not been received

For general Accounts Payable training, please see the "Accounts Payable Basics" presentation located on our Forms and Documents page. For more detailed AP training, please contact Rachinda Gutierrez.

Purchasing Consortia

NEC is a member of two purchasing consortia. Please check these resources to make sure you are receiving the best  price possible.

Reimbursements Contacts

For most inquiries:

Rachinda Gutierrez, Accounts Payable Accountant

For International Tax Questions:

Kristina Martin, Director of Finance & Controller


Payables are processed weekly.  Payment requests must be submitted by end of day on Tuesday with full documentation and support for a check to be ready by Friday of the following week at 3pm.  If full documentation and support is not included, payment may be delayed.
If a large batch of payments is being submitted (for example, more than 25 payments associated with an opera or other event), payment requests must be submitted by end of day on Monday with full documentation and support for a check to be ready by Friday of the following week at 3pm.  Providing advance notice to Accounts Payable in these cases would be appreciated.
Emergency payments can be processed more quickly on an exception basis but are not encouraged.
Schedules and any changes to the normal payment timetable will be communicated via e-mail in advance.


NEC prefers to reimburse vendors (individuals and companies) via electronic payment. The Vendor ACH Payment Enrollment Form should be filled out and returned to the Business Office. A voided check or letter from the bank confirming the account should accompany the form. NEC is vigilant regarding protecting your privacy. Please contact the Business Office if you have concerns about the security of your banking information.

International Payees

As discussed in each subsection, you must determine whether a payee is a U.S. Citizen before they provide any goods or services to NEC or incur expenses that will be reimbursed by NEC. Before payment, all requests for international individuals must be reviewed by Kristina Martin, Director of Finance & Controller.

Payments to Other Non-payee Parties

The IRS requires that the individual/company who is paid for goods or services or reimbursed for expenses must be the individual or company who actually provided the goods or services or incurred the expenses.  Paying others (friends, an affiliated non-profit organization, etc.) who do not qualify as a payee under these IRS guidelines is not permitted.  In cases where multiple individuals comprise a group that is performing services for or providing goods to NEC, the group must be a legal entity for us to pay the group rather than each of the individuals within the group.

New Payees

The following steps must be performed before a new payee provides services or goods to NEC

  • Obtain a signed form W-9 from the payee
  • Determine whether the payee is a U.S. Citizen 
  • Obtain necessary paperwork from foreign nationals 
  • Provide the payee with the sales tax-exempt certificate to ensure that they do not charge us for sales tax
  • Obtain and complete a credit application, if necessary

Existing Payees

  • For foreign nationals, ask whether their citizenship status has changed – if so, they must see to complete necessary paperwork
  • For invoices (not quotes, shipping documents or statements – only invoices can be paid), write down the 16-digit budget account and obtain an authorized signature for the expense.  If the bill is being split between departments, authorized signatures from both departments are required
  • If the payee cannot provide an invoice, complete a check request form, including all required information: 
    • All check boxes in the top section and relevant information
    • Complete current mailing address
    • Detailed purpose for the payment
    • 16-digit budget account
    • Authorized signature(s) for all departments 
    • Invoices and check requests must be accompanied by complete documentation, which may include:
      • Purchase order
      • Estimates
      • Shipping evidence
      • Contract (creating a contract with the applicable dates, amounts, etc. is considered a best practice).
      • For performances, lectures, etc., a flyer or other event information
      • Email documentation, if relevant 
    • If a credit is due to NEC, notes should be included on the invoice as to whether the credit should be applied to another submitted invoice or has already been applied
    • If a past due balance is indicated on an invoice, notes should be included on the invoice indicating whether the balance was already paid and what amount is being approved for payment
    • If the invoice or check request form request a pick-up delivery option, checks are available at the Business Office by 3pm on Friday. Schedules and any changes to the normal payment timetable will be communicated in advance.

Petty Cash

Petty Cash forms should be used only for incidental expenditures under $50.00 incurred by staff or faculty and not as a method to bypass NEC’s Accounts Payable.

  • Vendors should not be paid from personal monies. Payments to a vendor could be taxable and therefore the request for payment should be processed through Accounts Payable.
  • Mileage should not be processed through petty cash (even if the dollar amount is below $50.00).
  • A petty cash voucher should be submitted within 30 days of incurring the expense.
  • A voucher must be completed in its entirety in order to be processed, including purpose of expense and budget department/account.
  • Original receipts must be attached to voucher. Receipts should clearly document the purchase.
  • All receipts must be approved by an authorized signer, as per the Signature Authorization policy.
  • An employee cannot approve his or her own Petty Cash transaction.
  • Petty Cash vouchers can be submitted to the Business Office for reimbursement. Upon receiving reimbursement, the payee signs the bottom line on the voucher.

Travel Reimbursement

A Travel and Entertainment form should be completed for travel-related reimbursement requests.

  • Mileage should be noted on the bottom portion of the form, including dates traveled. The 2018 IRS mileage rate is 54.5 cents per mile.
  • Receipts should be numbered and submitted for all expenses.  Receipts that are not full sheets should be taped to a paper and organized by number.
  • Budget accounts should be entered on the middle section of the T&E form. Reimbursement totals should be summarized by budget account in this section.
  • When there is not enough room to fit all expenses on the form, a separate excel sheet can be used and attached to the T&E form.
  • All receipts must be approved by an authorized signer, as per the Signature Authorization policy.
  • Receipts should show the exact amount being requested for reimbursement. Invoices with a balance due will not be accepted.
  • Itemized receipts must be submitted for hotel and restaurants.
  • Receipts must show the amount actually paid. Itineraries that do not show the amount paid will not be accepted.
  • If a check was used to pay for an expense, a copy of the cleared check should be submitted as a receipt.
  • EZPass statements should be submitted for tolls reimbursement, if applicable.
  • If a receipt has been lost, a replacement can generally be obtained by contacting the vendor.
  • A tax-exempt certificate should be used for most expenses. NEC generally cannot reimburse sales tax, except for meals tax and certain travel-related taxes.
  • Advances for travel-related expenses will not be granted.

Non-Travel Related Reimbursements

  • A check request form can be used for reimbursements over $50.00.
  • Check off the appropriate boxes on the form.
  • Complete Legal name.  Address also must be filled in.
  • Reason for expense(s).
  • Enter budget account to be charged.
  • Obtain an Authorized Signers signature.
  • When you have more than 4 expenses, an excel spreadsheet should be created with number of items, date, amount, department/account and reason for each expense. On the purpose line of check request note indicate “see attached sheet”.
  • Receipts smaller than letter size paper should be taped and numbered along with all other receipts.

Faculty Travel

Faculty Travel Expense Voucher should be completed with receipts and submitted to Ching Yeo x1302.

  • Receipts should be organized and taped to paper before submission to Ching Yeo and Accounts Payable.
  • Number of miles driven and amount should be noted for each day.
  • Select box concerning delivery of payment. If no box is check payment will be mailed to the address provided on form or on record.
  • Boarding passes for air and train must be submitted for reimbursement.
  • Hotel receipts should show payment received. If documentation does not show a zero balance, a zero-balance final receipt can be obtained from the hotel’s account receivable department.
  • After Ching has reviewed and approved travel expenses, the forms are submitted to the Business Office for processing.

Payments to Students

For payments to student for services, please refer to the payroll section.

American Express

  • Vendors should not be paid via an American Express card.  Payments to vendors may be taxable income to the vendor and therefore, requests for payments/deposits must be submitted to Accounts Payable on an invoice.
  • Amex statements are accessible online by the 4th of every month.
  • An Amex Expense Report Cover Sheet should be completed for each Amex statement. Original receipts should be numbered and attached to the cover sheet, along with the Amex statement.
  • Account totals should be summarized on the bottom of the cover sheet.
  • Each Amex statement must be signed by an authorized signer. If a Corporate Amex is used by another department, the corresponding authorized signer must sign the report authorizing the expense.
  • Expenses will need to be submitted around the 9th or 10th of every month. You will receive an email confirming the date of submission for every month.

Where to Submit Forms

  • Invoices, check request for master classes, guest artists, etc – Accounts Payable
  • Travel- and non-travel-related reimbursements – Accounts Payable
  • International reimbursements – Kristina Martin, who will forward to Accounts Payable
  • International payments for services – Kristina Martin, who will forward to Accounts Payable
  • Travel Competition Reimbursements US – Accounts Payable; International – Kristina Martin, who will forward to Accounts Payable
  • Presidential Scholarships US & International – Kristina Martin, who will forward to Accounts Payable
  • Faculty Development – Kristina Martin, who will forward to Accounts Payable
  • Payments to Students – Financial Aid, who will forward to the Payroll Department.
  • Reimbursements to students – Accounts Payable
  • Petty Cash – Business Office
  • Personal-liability Amex – Accounts Payable
  • Corporate Amex – Luis Gomes, Senior Accountant