The Special Payment Authorization form (SPA – From 102A) is limited to transactions against balance sheet, revenue or liability accounts and consolidated utility bills (see 'DPRs' under WayneBuy). An SPA is not used if a Purchase Requisition (PR) and a Purchase Order (PO) have been processed. .
WSU is exempt from federal excise tax and Michigan sales tax. If the invoice includes such tax, credit should be shown by deduction.