Direct Voucher (IDF) Method For Payment

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The Direct Voucher method may be used for transactions of $9,999.99 or less (not including furniture and computers) through Accounts Payable as long as the purchase is not on the Exceptions List for Small Purchases or on the P-Card Prohibited Purchases/Restrictions List.

Payment of transactions for the following are permitted using the Direct Voucher (IDF) Method, regardless of the total dollar amount:

  1. Litigation Expenses (includes retention of counsel, investigators, expert witnesses, court reporters, arbitration fees, etc. which requires General Counsel approval).
  2. Sub Grants (for research consistent with and part of a grant).
  3. Payments to State or Municipal entities (including Universities), regardless of which State they are affiliated.

Monthly payments can be processed through the Direct Voucher (IDF) Method as long as the total fiscal year expenditure of the payments is under $10,000. If the total fiscal year expenditure is $10,000 or more, a Purchase Requisition must be processed.

Utilize the Direct Voucher Method for transactions of $9,999.99 or less as long as the expected expenditure to the proposed Supplier will not exceed the Small Purchase Maximum over the entire Fiscal Year. Any expenditure totaling over this amount with any one Supplier over the Fiscal Year could be considered Stringing.


  • It will be each Department's responsibility to keep track of their total expenditures. Accounts Payable and/or Procurement Services will not be held responsible for any stringing activity by Direct Voucher or P-Card methods.
  • These rules apply as long as the purchase is not on the Exceptions List for Small Purchases.
  • If a signed contract or agreement is involved, a Purchase Requisition is required only if the transaction is $10,000 or over. If the transaction is less than $10,000, send a completed Invoice Distribution Form with the Supplier’s Invoice and the contract or agreement attached, to Accounts Payable. (Submit directly to the Foundation if utilizing a Foundation Invoice Voucher.) After approved by the Director of Procurement Services, document and Invoice Distribution Form will be processed. See Authority to Sign.
  • For all purchases of equipment items, a completed Equipment Tagging Request Form must be completed and forwarded to Property Control (MC 6827).

Direct Voucher payments are processed as follows:

Purchase item(s) or secure service, such as honoraria, etc.

Prepare and submit an Invoice Distribution Form (IDF) with necessary backup material:

  • Invoice from Supplier


  • Supplier’s signature on Invoice Distribution Form


  • If paying an individual, Independent Contract Analysis Form and W-9 are also required.
  • If purchasing equipment and paying from a grant account, send Invoice Distribution Form (IDF) to the Grant Assignee within the Office of Sponsored Projects Administration (OSPA). If approved, OSPA will forward approval to Accounts payable. Purchases on a grant account other than equipment, require the approval of the PI and Fiscal Officer.  If the PI and Fiscal Officer are the same, secondary signature required by next level supervisor.