Faculty and Staff Handbook: Business Office Services
Procedures for Cash Management and Auxiliary and Activity Sales Receipting
The goal of these procedures is to provide for the safe handling of all cash receipts and the prompt investment of cash balances into appropriate securities and funds.
The College recognizes the need for various programs to collect receipts from College constituents that benefit both the specific activity and the College in general. The following guidelines and procedures address this/her issue:
- All receipting of student tuition, fees, assessments, and special charges either specific to an activity program or not, shall be handled by Main Campus Business Office personnel, or Tech Campus Business Office personnel. Faculty, coaches, and other staff are not to accept direct student payments. The only exception to this/her is for collection of student payments for off-campus courses as facilitated through continuing education and the Vice President for Academic Services designee.
- Programs that are involved in fund raising activities that include the collection or receipt of cash or check payments shall maintain an accurate record of all receipts and bring all proceeds in excess of $100 to the Business Office on a daily basis for receipting and crediting to the appropriate accounts. Amounts less than $100 may be maintained with the program, but must be kept in a secured place such as a vault, locked file cabinet or locked cash drawer. Once the specific fund raising activity is completed, all proceeds shall be delivered to the Business Office for appropriate receipting and credits. Examples of such activities would include such things as bake sales, trinket sales, lift-a-thon, Blue & Gold Sausage sales, t-shirt sales, car washes, donut sales, etc.
- Programs that charge an admission to attend their events, or sell concessions at such events shall follow the same procedure as detailed in the previous paragraph pertaining to fund raising with the following change: if the proceeds exceed $300, all funds in excess of $100 shall be counted, placed in a secured money bag with a copy of the recorded count, and deposited into the Community State Bank night depository. Authorized personnel will collect the secured money bag the next business day.
- The Business Office is responsible for receipting all funds into the appropriate student, department or program account and for preparing a bank deposit for all receipts. Programs and students shall receive a receipt detailing these transactions.
The Business Office, under the direction of the Vice President for Operations and Finance, has the sole authority to obligate the funds of the College for purchase of supplies and equipment. The College will assume no liability for payment of obligations undertaken in any other manner or by any other person. All purchase of supplies, equipment and services shall be made through the Business Office under the direction of the Vice President for Operations and Finance.
Bids and Quotations Requirements
All purchases requiring competitive bids shall be made in accordance with current Statutes. All bid specifications shall be written by the College purchasing agent. Specifications shall include, when necessary: required performance, surety, bid and statutory bond information; compliance with preferential bid law; financial statements; the Board’s right to reject any or all bids; compliance with all federal, state and local laws, ordinances and regulations; the date, time and place for the opening of bids and other items as the Board directs. All bids must be submitted to the Vice President for Operations and Finance in sealed envelopes with the name of the bidder and the date of the bid opening plainly marked in the lower left-hand corner of the envelope. All bids shall be opened publicly by the purchasing agent or other person designated by the Board on the stated day and time. The opening of the bids shall be witnessed by at least one other College employee. All bidders and other interested persons may be present when the bids are opened.
All bids shall be awarded to the lowest responsible bidder. The Board remains the sole judge of whether or not a bidder is “responsible”. Criteria that may be used to judge “responsible” by way of illustration and not limitations are: financial standing, reputation, experience, resources, facilities, judgment and efficiency. The Board may investigate the “irresponsibleness” of any bidder by using information at hand to form an intelligent judgment, such as the College architect, previous clients of the bidder, their own investigation, or an outside investigation agency.
The Board reserves the right to reject any and all bids and to ask for new bids. This reservation shall be specified in the publication or notification of bid letting.
A cash advance may be provided to employees engaged in out-of-town travel on behalf of the College. If a cash advance is approved, employees can pick up their cash advance the day prior to their travel. Upon returning, an expense report must be completed and turned in to the Business Office within one week. No employee will be allowed an additional advance until the previous expense report has been completed and filed with the Business Office. All receipts must be attached to the expense report.
Requisitions are to be used by all divisions in ordering supplies, equipment and services. The immediate supervisor may only order for their own division. The requisition should be filled out completely as to technical description, cost, source of supply and any special information available. Assistance in securing complete data will be provided by the immediate supervisor before approved online and forwarded to the appropriate approval tracks. The requisition may be viewed in Jenzabar along with the attached purchase order issued after final approval. After the requisition is converted to a purchase order, the Business Office will place the order via fax, telephone, and/or mail unless special requests are made by the requester. Sufficient funds must be allocated in the current year budget or the requisition will be placed on hold.
For the purposes of accountability of College-owned property, an inventory record system shall be developed by the Vice President for Operations and Finance. All inventory records shall be updated annually showing deletions and additions of College-owned property, the estimated value, estimated original cost, date of purchase, serial numbers (where available) and location and condition of each piece of property.
College facilities may be made available to College and non-College sponsored groups, provided the use does not interfere or conflict with the normal operations or educational programs of the College; the use is consistent with the philosophy, goals and mission of the College, and the use conforms to federal, state, local laws and ordinances. The College will establish procedures governing the use of facilities including those relating to rental fees, custodial, technical, insurance, and other operational costs.
Due to issues involving safety, insurance, liability, theft and vandalism, students may only use facilities when supervised by a staff member. No activity sponsored by the College or staff member will be allowed to begin without appropriate supervision. Staff members are responsible for the enforcement of applicable rules, restrictions, and safety procedures. When using facilities after hours, on weekends or during a holiday break, the security of the building becomes the sole responsibility of the staff member accessing the facility.
The College is proud to honor individuals, organizations, and corporations that support its mission. This support can be recognized by naming facilities and/or programs.
Naming may:
- Honor individuals who have provided long and distinguished service as volunteers or employees.
- Honor individuals by recognizing exceptional contributions in shaping the College.
- Commemorate College history or traditions.
- Honor long-term monetary contributions to scholarships funds.
- Honor significant financial contributions to the College, special programs or capital projects.
Facilities are defined as buildings, areas or rooms within buildings, streets, courtyards, walkways, courts, athletic venues and open space.
All proposals to name facilities or programs shall be submitted in writing to the President with the appropriate justification for such a recommendation. To the greatest extent possible, the nominating process and deliberations of the naming rights shall be held in confidence until such time the Board of Trustees acts upon the recommendation. The final responsibility for naming facilities rests with the Board of Trustees. However, the Board shall consider all relevant circumstances, and it reserves the right to determine naming rights on a case-by-case basis.
When a facility has been named, the College is committed to use the name as long as the facility remains in use and serves its original function. If a currently named facility is substantially modified, expanded, renovated and/or re-purposed, the facility may be renamed. If a donor’s reputation changes substantially so that the continued use of the name may compromise the public trust, bring dishonor to CCC or be contrary to the best interest of the College, the Board reserves the right to revoke the name and the facility be renamed.
College Vehicles and the Use of Cell Phones
College employees are prohibited from using cell phones or similar devices while transporting CCC students to any event or activity. This includes receiving or placing calls, text messaging, surfing the Internet, receiving or responding to e-mail, checking phone messages, etc. Employees must stop their vehicle in a safe location in order to use cell phones. Failure to follow this/her policy may result in disciplinary action up to and including termination.
College vehicles are available for College personnel to use on College business. College vehicles may also be made available for area economic/community development purposes, provided the use does not interfere or conflict with the normal operations or educational programs of the College and the use is consistent with the philosophy, goals and mission of the College. All College owned vehicles will be adequately insured according to law and routinely inspected for safety issues. Community or special groups will not be allowed to use College vehicles.
Scheduling of vehicles should be accomplished through the Vice President for Operations and Finance. Vehicles checked out from the pool are to be refueled and returned to the transportation lot immediately upon return from the authorized trip.
Driver Authorization: Prospective drivers must have a valid copy of their driver’s license on file with the Business Office and submit to a MVR check. Only College employees, approved College volunteers and approved students who pass the MVR check will be authorized to drive. Drivers are responsible for notifying the Business Office immediately of any change in their driver’s license status. All drivers of College vehicles who have their right to operate suspended or revoked may not drive a College vehicle under any circumstance until their right to operate is reinstated. Drivers may not allow other passengers to operate the vehicle unless the passenger is on the List of Approved Drivers in the Business Office. Student use of College vehicles will be for College business only. Students will not be permitted to drive any College van unless the student holds a current CDL.
Drivers of vehicles that seat more than fifteen passengers must hold a current CDL before driving such vehicles. All registered CDL drivers are required to adhere to the Federal Motor Carrier Safety regulations. The College annually review the plan established to comply with the Department of Transportation Federal Motor Carrier Safety Administration commercial driver’s license requirements, including the Controlled Substance and Alcohol Use Program.
Vehicles shall be operated according to College regulations and applicable federal, state and local laws. Drivers assume full responsibility for any and all fines or traffic violations associated with their operation of a College-owned vehicle.
The vehicles are obtained through the Business Office by completing a "Vehicle Request Form." The information requested on the "Vehicle Request Form" is necessary for insurance and emergency purposes. The form must be completed and left at the Business Office before leaving campus with a College vehicle.
Drivers must provide the Business Office with a copy of a current driver’s license. Drivers’ license information will also be provided to the College’s insurance carrier.
Keys and mileage log for each vehicle are obtained in the Business Office. The completed mileage log and keys are to be returned to the Business Office no later than the beginning of the first day of business following the return to the campus with the vehicle. Vehicle schedules operate extremely close during certain periods of the year; therefore, it is very important that vehicles be returned to the College vehicle parking lot at times stated on the Vehicle Request Form. In an emergency, please contact the Business Office and advise approximately when the vehicle will be returned.
Because of heavy demand for vehicles at certain periods of the year, should it be determined that a reserved vehicle will not be needed, please contact the Business Office to cancel the request. This will then make the vehicle available for another use.
An employee representing the College at out-of-town meetings must first complete a travel request form and receive approval from the appropriate supervisor and/or Vice President before making any commitment to travel or before any traveling is done. Once travel is approved, the employee is expected to keep meals and lodging moderate. Receipts for expenditures must be submitted on all items for which an employee expects to be reimbursed. If a personal automobile is used, the College will pay a set mileage rate per mile, but in no case will the mileage paid exceed the cost of any economy plane fare to the same destination. It is recommended College vehicles be used if available.
Travel Expense:
The Board shall provide reimbursement for expenses incurred in travel related to the performance and duties of the College employees when approved in advance. Mode of travel will be based on the availability of transportation, distance and number of persons traveling together. In air travel, a first class fare will be reimbursed only when coach space was not available. Receipts for transportation, parking, hotels or motels, meals and such other expenses for which receipts are ordinarily available will be attached to expense vouchers. For the authorized use of a personal car, staff members will be reimbursed at a mileage rate established by the Board.
Entertainment:
The aim of the entertainment policy is to provide direction to faculty and staff in determining the nature and amount of purchase being considered, to prevent abuses and to insure prudent control of these expenditures.
Personnel are required to obtain approval in advance from the President or a Vice President for entertainment expenditures. Although the cost of entertainment, depends upon the venue and nature of the function, staff are required to minimize or recommend reasonable expenses and once approved, provide detailed documentation for reimbursement.
Additionally entertainment expenses should normally be incurred against fund raised activity dollars unless specifically authorized by the terms of a contract or grant and/or is a beneficial, professional or educational activity which furthers the objectives of the institution.
Taxable Reimbursement Guidelines
- General Rule: Taxable fringe benefits generally would be subject to withholding on a pay period basis. Coffeyville Community College has maintained an accountable plan where qualified business expenses are accounted for by receipts and reports. Under an accountable plan reimbursement for qualified business expenses do not have to be reported as income. The following addresses specific areas:
- Overnight Rule: In order for a reimbursement of an expense for business travel to be excludable from income, including meals and lodging, a taxpayer must travel away from home overnight. Rev Rule 75-170
- Transportation Expenses: Expenses for local business travel. Excludable from withholding include travel expenses from job site to job site. Commuting from home to work with a college-owned vehicle should be reported as income. To determine the income, determine the fair market value (FMV) one would pay to lease the vehicle. Calculate the percent of total miles driven for personal use. Multiply this/her percent by the FMV. Example FMV lease of $4,000 per year. 20% of the driven miles are for personal use. The income would be $4,000 X 20% = $800.
- Meal and lodging reimbursement: Meals and lodging that are provided in kind, on the employer’s premises, and for the employer’s convenience are excludable from income reporting. This clearly fits the description of resident assistants and dorm directors. Meals are excludable as income if they are purchased under the overnight rule or if they are directly related to business entertainment. The directly related to business or entertainment test requires that (A) the main purpose of the combined business and meal is the active conduct of business; (B) Business with a non-employee is actually conducted during the meal; (C) There is more than a general expectation of deriving income of some other business benefit at some future time.
Examples:
- Taxable Meals:
A director regularly buys lunch for all her employees in a group in an effort to boost morale.
Stopping for lunch in Columbus.
Recruiting in Wichita for the day and having lunch.
- Non-taxable Meals:
Lunch at Rotary (business is conducted).
Occasionally taking employees to lunch.
Bringing food in to enable overtime or because of overtime.
Meals during overnight travel.
Recruiting in Wichita for the day and inviting a counselor for lunch to discuss recruitment of her students.
Meals at hospitality rooms, conventions, etc.
- Other taxable fringe that require withholding:
Country club memberships.
Business club dues are excludable from withholding. Examples of business clubs would be the Rotary and Lions clubs.
The facilities of Coffeyville Community College are to provide a service to this/her college community. The service not only includes the institutional program, but also a public service beyond that normally called instruction.
The facilities of the College may be used by other groups and organizations for such purposes that will extend and enhance the general welfare of the total community. The basic philosophy of the Board of Trustees is to provide such service at a minimum cost to the user. The basic rental rates to be applied are such that they will make the facilities available to as many as can use, and need to use, this/her facility at such times which do not conflict with the College schedule of activities.
The utilization of building and facilities for official College use shall be coordinated and scheduled by the following individuals:
| Facility | Approval Office |
|---|---|
| Theatre, ITV Room, Classrooms | Vice President for Academic Services |
| Pat & Willard Walker Alumni Center | Executive Director of CCC Foundation |
| Learning Resource Center | Director of Institutional Effectiveness |
| Student Union (Cafeteria, Oak Room, Foyer) | Food Services Director |
| Nellis Hall - East & West | Athletic Director |
All College-sponsored activities must be approved by the appropriate Vice President and cleared through the Marketing Office.
College equipment shall be available for use for College purposes only. Under exceptional circumstances, private or personal use of said equipment may be authorized by the Vice President for Operations and Finance. In cases where authorization is given, the individual using the College equipment may be responsible for damages or losses to such equipment.