1100 Banner Processes

1102 How to Request Banner Chart of Accounts (FOAPAL) Elements

Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 03/31/2006
Revised: 03/09/2016

 

Several offices are involved in Banner Chart of Accounts maintenance.  Following is a quick list of the various first-contacts, based broadly on the particular element and type of funding:

  • Fund Type 1x, 2x, 4x through 6x, and 9x and associated Index – Budget & Fiscal Planning Office
  • Fund Type 3x and associated Index – Office of Sponsored Research and Award Administration (OSRAA)
  • Fund Type 8x and associated Index – Specialized Admin Services-Capital Planning & Development
  • Fund Type 11 (cost share only) – Office of Sponsored Research and Award Administration (OSRAA)
  • Organization Codes – Budget & Fiscal Planning Office
    • Including HR Major Organization Codes – Budget & Fiscal Planning Office
  • Account Codes – Budget & Fiscal Planning Office
  • Program Codes – Budget & Fiscal Planning Office
  • Activity Codes – Budget & Fiscal Planning Office (web-based “OACIS” system)
  • Location Codes – Space Management-Capital Planning and Development

For Organizations, Programs, unrestricted and specialty Funds (types 1x, 2x, 4x-6x, and 9x) and associated Index codes:

Business Centers submit requests for unrestricted & specialty funds, organizations, major org (HR) designations, programs, and related index codes via the FOAPA Chart Element Request Form found on the FOAPA website.

Standardized additions, changes and terminations will be processed by the Budget & Fiscal Planning Office as quickly as possible and the initiating Business Center will be copied on the completed document.  Non-standardized requests related mainly to new or rearranged organizations and new or altered operations will be directed to the FOAPA Committee for review.  The FOAPA Committee is comprised of staff from Business Affairs, OSRAA, and the Budget & Fiscal Planning Office.  The committee will approve, deny, and/or seek additional information as needed.  Approved actions will be processed by the Budget & Fiscal Planning Office and the Business Center will be copied on the completed (both approved and denied) document(s).  If a request is denied, the Committee will provide the Business Center with feedback on the reason(s) and will provide alternate suggestions/options where applicable.

For Restricted Funds (type 3x) with associated Index codes and cost share funds:

The Office of Sponsored Research and Award Administration (OSRAA) establishes and maintains all restricted Funds, associated Index codes, and cost share funds.  Grants, contracts and gifts are based on documentation provided by the sponsor or donor.  Non-specific gifts may be established at the request (via FOAPA form or e-mail) of the Business Center, Dean, or Executive Administrator. Note: if a gift fund is needed for OSUF or ARF, the request must come from the respective foundation.

For Plant and Debt Retirement Funds (type 8x) and associated Index codes:

Specialized Admin Services-Capital Planning & Development coordinates the establishment and maintenance of all plant and long-term debt funds.

For Account Codes:

Account Codes are established and maintained through the FOAPA Committee.  Requests for new or altered account codes should be directed to the Budget & Fiscal Planning Office for review and vetting.

For Activity Codes:

Activity Codes are almost exclusively at the discretion of Colleges and departments.  To request Activity code additions, changes or terminations, use the Budget & Fiscal Planning Office Online Activity Code Input System “OACIS.”  This web application permits anyone with a valid OSU e-mail address to submit requests which route electronically to the appropriate Business Center for “Unit Chart” approval and then to the Budget & Fiscal Planning Office for “Institutional Chart” approval and Banner update.  The status of a request may be queried at any time via the OACIS search tool.  Once a request has a status of “IC Approved” the action will have been completed in Banner and available in Data Warehouse the next business day.  Questions about specific requests or the online system should be directed to the Budget Operations Manager in the Office of Budget and Fiscal Planning.

For Location Codes:

Location Codes are managed by Space Management-Capital Planning and Development.

1105 Vacant

Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 03/31/2006
Revised: 11/10/2010

 

1106 Invoices

Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 01/26/2015

  • 1106-01 How to Locate Vendor Numbers in FIS
  • 1106-02 Payment of Multiple Invoices from same Vendor
  • 1106-03 Paying Using a Statement
  • 1106-04 Payment When Check Disbursed to Other Than Vendor
  • 1106-05 Payment of Travel Reimbursements
  • 1106-06 Payments Issued by Business Affairs
  • 1106-07 Special Check Handling
  • 1106-08 Payment if Foreign Currency
  • 1106-09 Payments for Grant and Contract Sub-Award Invoices with Encumbrances

1106-01 How to Locate Vendor Numbers in FIS

Go to the OSU Professional Development Central Registration Site for online training in Banner FIS Invoices.

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1106-02 Payment of Multiple Invoices From the Same Vendor

Multiple vendor invoices can be paid with one Banner Direct Pay Invoice (“I” number) using FAAINVE. There is a $5,000 limit to the Banner “I” document. This option for payment of invoices is NOT to be used for Travel Reimbursements, Personal Reimbursements or Capital Equipment purchases. For more information, see the Invoices Section, FIS Fundamentals Reference Manual.

  • The Banner invoice date on the first FAAINVE screen will be today’s date. The individual invoice dates will be on the FACICON (VIC-Vendor Invoice Consolidation) screen.
  • All invoices need to be stapled in the order input on the Multi-Invoice FACICON (VIC) screen when forwarding the paper to the appropriate Business Center. The following approval information is required on the multiple-invoice batch:
  1.  
    1. “I” number, unit approval, Index and Account Code are required on the stamp.
    2. If the entire “I” document payment uses the same Index and Account Code, no further information is required.
    3. If vendor invoices are paid with a different Index and/or Account Code, it is required that the Index and Account Code be written on each invoice.

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1106-03 Paying Using a Statement

  • Enter the OSU account number exactly as provided by the vendor and include month/year in the vendor invoice number field (ie 123Sample1210).
  • Only current charges may be paid. If not paying all current charges, a Notice of Invoice Change must be submitted with your document as a CTA.
  • Attach invoices to statement and submit to the appropriate Business Center for processing/scanning.

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1106-04 Payment when Check Disbursed to Other than Vendor

Payments to third parties require use of the Check Vendor Field. This allows the payment history to be attached to an individual/vendor that differs from the check recipient.

Examples include:

  • STUDENT FELLOWSHIP EXPENDITURES – using the check vendor field allows tracking of expenditures on fellowship funds.
  • LIEN/LEVY PAYMENTS – used only after instructed to do so from Business Affairs, appropriate documents are required.
  • Employee reimbursements for out-of-pocket service or equipment expenses – the practice of Employees paying for services or equipment is discouraged per Policy. When a purchase of this type takes place usage of the check vendor field allows the history to be attached to the vendor rather than the OSU employee.

Online training in Banner FIS Invoices is available at the OSU Professional Development Central Registration Site.

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1106-05 Payment of Travel Reimbursements

Travel reimbursements are prepared using receipts and information provided by the traveler/employee. The travel reimbursement information is entered into TRES. Units should not enter the travel reimbursements into Banner, if there has been a travel advance. These are entered by the appropriate Business Center after calculation of repayment or clearing of the advance.

Final approval is in the Business Center.

Regardless of the funding source or basis of reimbursement, evidence of travel status must be provided. Evidence of travel status is normally in the form of lodging receipts; however, vehicle rental, local transportation, meal receipt, or other receipt showing the travel location may be used. OSU Meal & Incidental Expense (M&IE) and mileage per diem rates are used for all funds. OSU approved lodging per diem, in lieu of receipts, is a unit option. Some specific contracts or other awards require the submission of receipts. The Office of Post Award Administration (OPAA) will assist units in identifying the contract or other award by noting the requirement on the original Award Information Sheet. Units will be held responsible for receipts that are not submitted with reimbursements, or for reimbursements that were done using incorrect methods. A cost overrun to the unit will be prepared for any travel that is billed to the contractor and subsequently disallowed due to lack of receipts/documentation for the reimbursement.

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1106-06 Payments Issued by Business Affairs

Checks issued by the Business Affairs are automatically sent to the address listed on the check. This address is determined by the Vendor Payment “VP” sequence selected when inputting documents for payment. Off campus addressed checks are sent via the US Postal Service and are normally mailed on the date of issue. Checks showing on-campus addresses are sent via Campus Mail.  

All checks have a stub attached which indicates the Check No., Vendor Reference No. (Invoice No.), Invoice Date, Banner “I” Document No., and Check Amount in US Currency. When payments are made to vendors and/or employees by ACH, check notification will be sent to the vendor or employee with payment detail.

Checks, including payment for more than one invoice, will have the information listed on the stub separately for each invoice.

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1106-07 Special Check Handling Information

Because of the volume of checks issued, the course of action described below has been established as a way of quickly identifying those checks that require special handling.

Check to Accompany and Check Pick-ups

  • Change the Document Indicator from "M" (many) to "1" (one). This does not allow other invoices to be included on the check and causes the check to be placed at the beginning of the check-run.
  • As a way of indicating that the check should be pulled from the check-run, use "CTA" or "PU" in the Vendor Invoice No. field as described below:

Check to Accompany-CTA

This indicates that paperwork needs to be attached to the check before mailing. After “CTA” indicate the vendors invoice no. (if known), a department name, date, or other relevant description. (Example: CTA food sci 99).

  • Scan the original document into Nolij.
  • A copy will be mailed with the check.

Check Pick-ups/PU

This indicates that the Banner user (not the Vendor) would like to pick up the check, rather than having it mailed to the vendor address on the check. After ”PU” include the campus phone number (7XXXX) and as much of the person’s name, or initials as possible. This person will be called when the check has been cut. Checks with pick-up indicated will be logged. The recipient will be required to show picture identification, as well as, sign the Business Affairs check-log before the check can be released. At the time of notification it is acceptable to request the check(s) be sent via Campus Mail. A notation will be made in the log as to the person requesting the change and the campus address to which the check(s) have been sent.

Please be aware that when pick up is utilized, the person who entered this I-doc is responsible for receiving and disbursing the check to the Vendor named on check.  Do not send the vendor to Business Affairs to inquire about the check. The vendor should contact the responsible unit directly, if there is a problem with the payment.

NOTE:  US Postmaster checks must have Document Indicator = 1 selected for Pick Up.

If a vendor normally receives payments via ACH, they can have a manual check processed to override the ACH default payment. 

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1106-08 Payment in Foreign Currency

There are times when an invoice must be paid in foreign currency. For payment over $100, the payment must be done by wire transfer, through Cashiers. Wire Transfer forms (pdf format) may be found through OSCAR. For invoices under $100, a Payment Request Form is completed and entered into Banner with a local bank as the check vendor, and the receiving party as the vendor. Indicate “PU” pickup in the vendor invoice field. The unit picks up the check issued by Business Affairs and takes it to the bank for purchase of a foreign draft.

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1106-09 Payment of Grants and Contracts Sub-Award Invoices with Encumbrance

The sub-grant or subcontract process is used when OSU passes through a portion of the sponsored award to another entity for the purpose of programmatic effort on the project. All the terms and conditions that are part of the primary award must be included in the sub-award document.

Use the invoice screen. Begin as you would for any payment document. When you come to the method of payment field, change from direct pay to General Encumbrance. This brings up the Encumbrance field and will allow the input of the encumbrance number E000XXXX. This is what ties the payment document to the general encumbrance. Proceed to process as any other payment document. The accounting information will default in so be sure to check the dollar amount and account codes. If more than one account code is associated with the encumbrance and you are only paying on one, be sure to enter a zero amount in the one not being used. All invoices must be tied to their encumbrance number or they will be disapproved. Sub-award encumbrances are setup, maintained, and liquidated only by the Office of Sponsored Research and Award Administration (OSRAA).

1107 Journal Vouchers

Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 03/10/2016

The purpose of a journal voucher (JV) is to process internal transactions and corrections between or within units at Oregon State University (OSU).

  • JV’s involving only OSU Departments are created on form FGAJVCD in FIS Banner.
  • Budget JVs are used to move or transfer budget amounts between indexes or budget line items. These JV’s are initiated by an individual college or unit, the Office of Budgets and Fiscal Planning, or the Office of Sponsored Research and Award Administration (OSRAA). Budget changes can only be made between indexes/funds within the same Fund Type.
  • Manual encumbrance JVs reserve a future budgetary expense or clear encumbrance balances which did not liquidate in the payment process.
  • Some "journal vouchers" are completed by an automated upload process and are not individually entered in Banner.

In order to produce meaningful financial reports, it is important that significant revenue and cost items are recognized during the month in which they occur and costs are reflected against the revenue-producing activity for which they were incurred. Therefore, journal vouchers should be processed in the month the activity happens.

Primary JV rule codes

3BCx (the rule code for each business center)

  • Original transactions between one unit and another such as testing services
  • Distribution of unit copy machine costs
  • Correction or addition of Activity Codes
  • Correction of other FOAPAL elements (index or account code)
  • Entries are limited to the following Account Codes:  09xxx, 2xxxx, 3xxxx, 79xxx

3JV1

  • General Ledger “A” asset and “B” liability account transactions
  • Transactions involving 01xxx – 08xxx revenue (F document reference is required)
  • Transactions involving 4xxxx capital equipment and construction account codes – except for if on grant/contract funds, which should use 3GNT
  • Transfers (9xxxx account codes) between funds
  • General Ledger “E” and “F” fund additions/deduction transactions

3GNT

  • Corrections to or from grant/contract funds
  • Distinguishing grant funds:  Index and Fund both begin with a letter

Commonly Used Rule Codes (Journal Types): 

2ENC - Manual Encumbrance Establishment JV
2LIQ - Liquidate Remaining Encumbrances
2LQP - Partial Liquidation of Encumbrance
4ENC - Revenue/Expense JV with Encumbrance Liquidation
1xGF - Departmental Budget change (E&G only)
1PBB - Grant Budget Change (expenditure only)

Processing Rules:

Text is required on all Journal Vouchers. Text must contain sufficient information as to the purpose of the JV transaction, as well as, the name (first and last), and phone number of the person inputting the JV. No text or the lack of clear information will cause the JV to be disapproved. For corrections involving grants and contracts (3GNT rule code), specific detailed information is required. See Grant, Contract & Gift Accounting (GCG) Manual for these requirements.

Use the same rule code on all sequences of a Journal Voucher.

An Index must be entered whenever Operating Ledger revenue (0xxxx) or expense (1xxxx through 9xxxx) account codes are used. The Fund, ORG, and Program codes will automatically be populated when the Index is entered.

An Index must not be entered when General Ledger account codes Axxxx, Bxxxx, Exxxx, Fxxxx are used. In this case, enter only FUND, Account Code, and amount.

Use Debit or Credit in the indicated field, unless it is a budget JV. For budget JVs use + or -.

Explain in the Description field what the transaction is for. Do not simply enter "See Text." Details should be provided which fully explains the transaction. Use the Text block to included additional information.

If correcting a posted Banner document, enter the document number in the Document Reference field. Examples of the letter the document reference number will start with include:

F Student A/R and Cashier Operations I Invoices
J Journal Vouchers JC Telecommunications
P Purchase Orders VC Chemistry Stores
VF Facilities VP Printing and Mailing
VM Transportation Services (Motor Pool) VV Veterinary Medicine
Z Purchasing Card Distributions    

The Document Reference field must be completed when the same account code is debited and credited, when redistributing amounts from one account code to another, and/or when adding or changing an activity code.  The reference must be a Banner document number and be the last I-doc or JV number for the transaction. If there is no Banner document reference number, the reason must be stated in the text of the JV.

For FUPLOADs, the document reference field is a unique number from the external system where the data is pulled. [For example, Cashiers (F-docs) use the deposit number from the Cashiering system, Conference Services will use the registration I.D. captured through their Event Registration system, etc.]

The Budget Period field is required, if rule code/journal type begins with 1 (Budget JVs). The budget period field is 01 through 12. Do not complete the budget period field for other journal voucher types.

Some Journal Voucher Dos and Don'ts

When preparing a JV involving meals or refreshments, supply the following information:

  1. Who - Approximate number of people attending and who approved the purchase
  2. What - Purchased or payment for
  3. When - Date of the meeting
  4. Where - Location of the meeting
  5. Why - Purpose of the meeting
  • Payroll transfers cannot be done on a journal voucher. This includes GRA/GTA Insurance and Recruitment & Retention payments. These transactions must be processed through Payroll by use of a Labor Distribution Form.
  • Donations and contributions cannot be made from institutional funds. These include donations to the OSU Scholarship funds. JV’s indicating donations will be disapproved.
  • Parking fines and book fines may not be paid from institutional funds. This includes parking fines assigned to state vehicles. Also, parking permits for individual employees whose duty station is OSU Corvallis campus may not be paid from institutional funds. JV’s for these will be disapproved.
  • When distributing a cost from one index to another, the debit and credit account code must be the same and equal the account code on the original payment. Document reference is the “I” document of the original invoice. Also, indicate in Text that this is a distribution of an original cost.

Example: 20 boxes of paper were purchased to receive a huge discount. The unit only needed 8 boxes. They “sell” (distribute) the cost of 12 boxes to the unit down the hall. The original purchase was made using 20101 Office supplies account code. Redistribution is made using the 20101 account code as both the debit and credit for 60% (12/20) of the original cost.

  • OSU units with E&G, AES, FRL, or Extension funds use 79xxx Internal Sales Reimbursements account codes as the credit when recharging costs to different indexes within OSU for established processes or services. Example: distribution of monthly copy charges to various departmental indexes – use account code 79107 as the credit and 24602 as the debit or charge.  Internal sales credits are not allowed on grant/contract, gift, endowment/endowment-match, E&G special project, or OSU Foundation (OSUF)/Ag Research Foundation (ARF) pass-through funds. The JV should be completed by the charging department or unit, not the receiving department.
  • In most cases, internal sales of self-support units/fund (Designated Operations, Service Centers, or Auxiliary Enterprises use 09xxx account codes as the credit on JVs When both sides of the transaction are Auxiliary funds use 79xxx as the account code for the credit. The JV should be completed by the charging unit, not the unit receiving the goods or services.
  • When moving revenue (0xxxx account codes) the “F” document code must be given. This shows that the dollars came from an outside source. It is not allowed to change an income/revenue account code to an expense account code.

Additional references

Year-End Processing
FIS 200 Revenue (Internal)
FIS 519 Recharge Activities

1107-01 Doing a Correction

Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 03/10/2016

In the text include Name, Phone Number, and complete Justification for why the correction is necessary. The transactions should be corrected document-by-document, line-item by line-item, referencing the original banner document number.

Corrections should be completed within 90 days of the original charge and in the current fiscal year. After 90 days, a detailed explanation is needed to state the reason the Journal Voucher was not done in a timely manner.

Salary/payroll transfers or corrections cannot be done on a Journal Voucher. These must be made through the HRIS module.

When correcting charges involving grants, contracts, gift or foundation funds, use JV Rule Code 3GNT (see the Grant, Contract, Gift Accounting (GCG) Policy & Procedure Manual for specific instructions). To the maximum extent possible, cost transfers should be made within 90 days of the original charge. When the cost transfer is greater than 90 days old, request approval from the Office of Sponsored Research and Award Administration (OSRAA). Approval can be requested by including additional text with the appropriate justification to FOATEXT in your Banner journal voucher entry form.

When moving costs to or from a grant fund be specific in the text of the journal voucher. Correction of errors – explain how the error occurred. When closely related work is supported by more than one funding source, a cost change may be made between those indexes provided it is a proper charge, the correction is timely and is supported by an explanation that it is the same project with the same principal investigator. If you have been notified by OSRAA that the cost is unallowable on the grant and must be paid from state funds, indicate this in the text.

GRA/GTA Fee Remission (1095x) changes can not be completed by use of a Journal Voucher. All GRA/GTA Fee Remission transactions, including subsequent redistributions because of salary allocation changes, are required to go through Banner HRIS processes. Contact the appropriate Business Center.

1107-02 Vacant

1107-03 Vacant

Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 6/19/2012

1107-04 Vacant

Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 06/19/2012

1107-05 Income Account Codes on Journal Vouchers

Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 09/01/2010

Income account codes may only be used on journal vouchers when:

  • Referencing “F” document numbers and correcting the cash deposit Index or Account Code
    Or
  • Creating an internal transaction with the credit (income) going to an Agency fund 9xxxxx. Agency funds are not part of the University Financial Statement so they are considered an “outside” entity. Use an 06xxx or 08xxx account code for these transactions

Do not use 79xxx or 09xxx account codes for these transactions.

Example: When paying the conference fee for a University employee attending a conference that is financially managed in a 9xxxx Agency Fund, there would be a debit to 28601 Conference Registration on the department index and a credit to 06403 Conference Income on the Agency index/fund.

1107-06 Vacant

Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 01/29/2015

1107-07: Vacant

Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 5/09/2013

 

Transfer Account Codes information is now located at FIS 902

 

1108 Approval Routing

Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 03/10/2016

 

All Purchase Orders (POs), FIS Banner Invoices, and Journal Vouchers (JVs) require approval. Separation of duties between document input and document approval protects the University and the employee. There are three different steps to the input and approval process:

  • Payment authorization on the vendor invoice itself - indicates that the item or service was received and used for University Business
  • Inputting the document into FIS Banner
  • Payment approval through FIS Banner

These activities must be by at least two different people. The functions of inputting the document into FIS Banner and Approving payments MUST NOT be performed by the same person. In no instance should a staff member who is an invoice payee be involved in the processing (entering or approving) of that document.

Employee access is monitored for proper segregation by the Office of Business Affairs.

To approve documents, go to FOAUAPP in FIS Banner or go to Banner Self Service via OSU Online Services. The following document types will be shown:

  • Invoices (includes Credit Memos)
  • Journal Vouchers
  • Purchase Orders

Approval routing is based on organizational hierarchy, fund hierarchy, and/or account code.

Final approval authority and responsibility rests with the Business Centers for most invoice amounts up to $99,999.99 depending upon the respective account code. Business Affairs is the final approval for all invoices for which departmental final approval authorization has not been previously delegated. Upon final approval in FIS Banner, by either the delegated Business Center or Business Affairs, payment will be issued to the vendor for goods and services received.

1108-01 Invoices for Fixed Assets

Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 12/21/2011

When a capital asset is paid for in Banner using commodity level accounting and 40xxx account code, inventory information must be entered into the text screen. The following information must be included:

  • Preferred asset description, beginning with a common noun, and including key information about internal components or functions.
  • Responsible organization - the organization number used to group a unit's assets together for inventory
  • Received date
  • In use date
  • Location (Building/Room number)
  • Title-to code: who owns the asset and its insurance status
  • Acquisition Code
  • Manufacturer
  • Model Number
  • Serial Number
  • Manufacturer’s stock number
  • Condition Code
  • Functional Use Code
  • Sponsor's grant or contract number (if purchased on grant/contract funds)
  • Responsible person(full name and ID number)
  • Note any important additional information, such as whether or not this is a trade-in or upgrade
  • Name and Phone Number of person to contact about the invoice/asset

Fixed Asset invoices are routed to Property Administration for approval. For more information, see the Property Management (PRO) Policies & Procedures manual.

 

1109 Special Approvals

Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 03/10/2016

1109-01 Year End Budget Journal Vouchers

All budget change requests between units and/or between funds (those that cannot be completed using departmental 1xxx rule codes) must be submitted to the Office of Budget and Fiscal Planning for approval at fiscal year-end.

1109-02 Travel Approvals (paper)

International travel on grant funds must be authorized in advance by the Office of Sponsored Research and Award Administration (OSRAA).

Family member(s) travel, as part of the employee recruitment process, must be approved in advance by the appropriate Budget Authority and will be taxable to the candidate. Costs paid for family member(s) should be paid by the candidate and reimbursed either by the payroll process as a taxable benefit, after the individual is on payroll or, if the individual is not hired, reimbursed and then included on a year-end 1099 form to the individual. If the costs cannot be paid by the candidate, the appropriate Business Center will be responsible for tracking the expenses and working with Financial Accounting & Analysis (FA&A) or Central Payroll to ensure that those costs are reflected as a taxable benefit or payment to the candidate.