Administrative Services Training February 11, 2014 Agenda Welcome & Introduction Chart of Accounts, Budget/Expenditure Transfers Travel Approval and Reimbursement Accounts Payable/Check Requests/Credit Card Purchasing, Contract Services Petty Cash Colleague Reports

Business Office Roles and Responsibilities Document TypeContact Person Account Receivable/Campus Credit CardsPatrick Mendez Accounts PayableKaren Martinez PayrollAbel Del Real & Dora Sanchez Budget Revisions/Transfers Budget Revisions/Transfers - Grants Tracey Richardson Sharon Alheit Travel and ConferencePatrick Mendez Cash ReceiptsLorena Nunez & Tina Summers Grants & ContractsSharon Alheit & David Techaira Expenditure TransfersTracey Richardson & Wilfred Placido Expenditure Transfers – GrantsSharon Alheit & David Techaira PurchasingJoanne Ritter Petty Cash ReimbursementsLorena Nunez & Tina Summers Purchase Orders/RequisitionsJoanne Ritter Administrative Services Team Roles & Responsibilities

Chart of Accounts – Anatomy of a budget string Fund11 General Fund Area350Occupational Education Location00Main Campus TOPS095200Construction Technology Object51100Academic Teaching Full-time

1. Chart of Accounts

Budget Revision vs. Budget Transfer Budget Revision : reallocate budget between major Object Codes Ex. Transfer $2000 from (Supplies) to (Equipment) ************************************************** Budget Transfer: reallocate budget from one object code to another within the same Major Object Code Ex. Transfer $2000 from (Personal Service Contracts) to (Contract Services)

Budget Revision Form

Budget Revision/Transfer Form  Designate “Revision” or “Transfer”  Budget Revisions go to the Board of Trustees for post approval  For BUDGET only  Description is what shows up in Colleague; 28 characters, should provide useful info  Explanation is required. Make it meaningful so that a Dean, VP or auditor understands the purpose of the transfer

Expenditure Transfer vs. Budget Revision/Budget Transfer Understand the difference between a Budget Revision/Transfer and an Expenditure Transfer. BR/BT is moving BUDGET from one budget line to another. You may not move budget between funds or between grant TOPS. You may move expenditures between funds and grant TOPs, if appropriate.

Expenditure Transfer Expenditure Transfers are initiated when an expense (not budget) needs to be transferred from one account to another, typically due to an error or to reallocate an expense due to changed circumstances. All expenditure transfers must be supported or “backed up” by a Colleague detail report showing where the expense initially posted. You may not transfer “encumbrances” only expenses.

Expenditure Transfer Form

Conference and Travel All conference and travel expenses should be pre-approved by appropriate administrators 45 days in advance of travel dates. Use a “Travel Request” form to propose a travel/conference expenditure. Out of state travel must be pre-approved by the President/Superintendent. Prepayment of travel expenses can be charged to the Hartnell credit card upon receipt of a fully approved travel request form.

Travel Request Form Some fund sources (Chancellor’s Office Grants) require travel pre-approval from the Chancellor’s Office.

The Travel Request Form Prepayment of travel expenses (airfare, registration, hotel) can be charged to the Hartnell credit card upon receipt of a fully approved travel request form. Meet with Patrick to review the documentation required to prepay expenses. Do NOT simply submit a Travel Request Form and expect the expenses will be pre-paid. The advance request implies a reimbursement of travel expenses, unless otherwise arranged.

Check Request for Prepaid Travel Expenses Check request along with supporting documentation: Datatel/Colleague budget summary report Conference agenda Travel Authorization form Authorized signatures on each form

Travel and Conference per diems We recommend that all Hartnell travel expenses fall within the dollar limits stated by the U.S. General Services Administration (GSA). These rates, often referred to as CONUS (Continental United States) rates vary by location. Some fund sources (grants) require that travel expenses not exceed those found in CONUS. We recommend that you attach the per diem rates for the city of travel to your conference request in order for your Dean/Administrator verify that the expenses in each area (hotel, meals, etc.) do not exceed the CONUS per diems.

Travel Reimbursement Approved travel request is forwarded to the business office to verify there are existing funds to which to charge the travel. AP department sends the traveler a “Travel Reimbursement” form. Traveler must save all receipts associated with the conference/travel – college does not reimburse on a “flat rate” per diem. Fill out travel reimbursement form, attach original ITEMIZED (no credit card summary slips) receipts. Obtain administrative signature(s) on reimbursement.

Mileage Reimbursement Form In general, a Travel Authorization Request, is not required to reimburse mileage, unless it is deemed necessary by the program manager, e.g. grant related activities.

Mileage Reimbursement The College will reimburse employees for the use of their personal vehicle used for College business. California law requires that each person must have automobile liability coverage on his or her personal automobiles. The school district will not provide collision, comprehensive, etc., insurance coverage to cover damage or loss to an employee’s car.

More on Mileage Individuals who will be driving must have a valid California Driver's License and be able to offer proof of insurance coverage. Mileage reimbursement is meant to cover only those miles incurred above and beyond the employee’s normal commute to his/her place of business.

Accounts Payable Check Requests College Credit Card Reminders

Check Requests Dues Subscriptions Reimbursements Conference Registrations Travel (ALL - includes hotels, airfare, car rentals, etc...) Speakers Student Stipends

Check Requests - Reimbursements Reimbursements are an exception to purchasing policy and will be reviewed carefully by the Controller and the Grants Accounting Manager. Under no circumstances will anyone be reimbursed for paying out of pocket for services. Do not pay out of pocket; reimbursements are not guaranteed. Use purchase orders.

Check Request

Hartnell College Credit Card The Business Office has a college credit card for use for the following:  Prepaid travel and conference expenses (airfare, hotel, and registration fees that cannot be paid by check).  Web-based purchases when the vendor does not accept a purchase order.

Use of Hartnell Credit Card To request a purchase using the Hartnell Credit Card: Submit a check request, including Datatel/Colleague budget summary report, with appropriate administrative approval; indicate that you are requesting use of the college credit card. Check request/use of credit card must be approved by the Vice President of Administrative Services. Patrick will then assist you in making the purchase. The credit card does not leave the business office; if you are making an on-line purchase, be prepared to log on to the website from our office – have your order ready.

Reminders All vendors need to be directed to send invoices directly to Accounts Payable (not the department) 3-4 week turnaround for all check requests You will receive a yellow slip in your mailbox when your check is ready to be picked up at Cashiers

Procurement of Goods and Services at Hartnell College New Vendors Purchase Requisitions Purchase Orders (Mercury Commerce) Office Depot – Printing and Office Supplies Receipt of Goods

New Vendors  In order to do business with any vendor, that vendor must be set up in both the Colleague and Mercury Commerce (for purchase orders) databases.  Use “VENI” in Colleague to determine if the vendor is in our database or contact Purchasing.  Directions and forms to submit new vendor information to Purchasing are located on the Administrative Services Website.  Initiate new vendor process two weeks before submitting a purchase order or check request

PURCHASE REQUISITIONS/PURCHASE ORDERS ARE REQUIRED FOR ALL: Tangible Goods Food/Catering Services (not including speakers) Purchase order/requisitions must be created before placing orders for goods or services

Bidding Procedures Matrix Effective May 2013, the Board of Trustees approved the “Bidding Procedures Matrix” for Hartnell College. The matrix outlines the action needed for purchases at various dollar levels. Documentation of due diligence for the required bids must be included with the purchase request, whether through Mercury Commerce or paper format.

Bidding Matrix See sample

Blanket Purchase Orders  Blanket POs are for recurrent purchases from the same vendor throughout the fiscal year.  Example of a BPO requirement is an on-going service contract.  Blanket POs are requested via a purchase requisition (not Mercury Commerce) and input into Colleague by Joanne Ritter.  Approval logic is the same as Mercury Commerce; approval signatures must be obtained on the Requisition Form.  Requisition forms may be obtained from Purchasing or the Business Office.

Receipt of Goods

Contract for Services Services to Hartnell with a dollar amount of $500 and above per fiscal year must be contracted using a “Professional Services Agreement.” The PSA template can be found on the Administrative Services web page and must be accompanied by a “Tracking Sheet” and “W9” – also found on our website. Plan ahead – the approval process takes time. All PSAs must be signed by the President of the college after approval by the Board of Trustees and before services commence.

Tracking Sheet for Contracts

Payment for Contract Services Once the Contract for Services is fully executed, payment options are as follows: For one-time services, submit the vendor invoice on a check request with appropriate signatures. For on-going services, set up a blanket purchase order. Submit vendor invoices with the BPO number on the invoice, signed by a authorized college employee who verifies that the services were received as billed.

Petty Cash  The Cashier’s Office maintains a Petty Cash Fund.  The petty cash fund is to reimburse employees who need to make inexpensive emergency purchases or whose accumulated mileage claims plus emergency purchases for a given month is $50.00 or less.  Reimbursements may be requested on a “Petty Cash Reimbursement” form, signed by appropriate administrator.

Petty Cash Fund may NOT be used for the following: Office Supplies - Hartnell has a contract with Office Depot to purchase supplies at a discount – order office supplies through Mercury Commerce. Food – No petty cash reimbursement of food unless it is a biology lab related supply.

Petty Cash Reimbursement Form

More Petty Cash Guidelines Reimbursement requests should be made no later than 10 days after the end of the month in which the expenses were incurred. Petty cash reimbursements can be requested from the Cashiers Office Wednesdays between 1:00 p.m. and 5 p.m. and Fridays between 9:00 a.m. and 1:00 p.m. Petty cash reimbursements must be claimed by the individual being reimbursed.

Colleague Financial Queries Now, a demonstration of the two most used Colleague budget/expense queries. GLBR R:\BUSINESS SERVICES\Training\Steps for GLBR GLBS R:\BUSINESS SERVICES\Training\Instructions GLBS

Administrative Services