1. Business Office Training
Business Office Team
As of January 22, 2018

2. Business Office Training
Agenda
Chart of Accounts, Budget/Expenditure Transfers
Travel Approval and Reimbursement
Accounts Payable/Check Requests/Credit Card
Purchasing, Contract Services
Petty Cash
Colleague Reports

3. Business Office Team Roles & Responsibilities
Document Type
Contact Person
Account Receivable/Campus Credit Cards
Jennifer Santana
Accounts Payable
Karen Martinez
Payroll
Abel Del Real & Dora Sanchez
Budget Revisions/Transfers
Budget Revisions/Transfers - Grants
Suzie Payne
Adriana Magallanes, Paul Luciano & David Techaira
Travel and Conference
Cash Receipts
Tina Summers & Lucy (Mary)Trafton
Grants & Contracts
Paul Luciano, Adriana Magallanes & David Techaira
Expenditure Transfers
Suzie Payne & Fred Placido
Expenditure Transfers – Grants
Purchasing
Joanne Ritter
Petty Cash Reimbursements
Dora Sanchez, David Techaira & Suzie Payne
Purchase Orders/Requisitions
Joanne Ritter & Fred Placido

4. Chart of Accounts and Budget/Expenditure Transfers

5. Chart of Accounts – Anatomy of a budget string
Fund General Fund
Area Occupational Education
Location Main Campus
TOPS Construction Technology
Object Academic Teaching Full-time
Chart of Accounts

6. Budget Revision vs. Budget Transfer
Budget Revision : reallocate budget between major Object Codes
Ex. Transfer $2000 from (Supplies) to (Equipment)
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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)

7. 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 (e.g. “To: Equipment” or “Fr: Supplies”)
Explanation is required. Make it meaningful so that a Dean, VP or auditor understands the purpose of the transfer
Budget Revision/Transfer Form

8. 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 to another. You may not move budget between funds or between grant TOP codes.
You may move expenditures between funds and grant TOP codes, if appropriate.

9. Expenditure Transfer Form
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 (GLBS) report showing where the expense initially posted. You may not transfer “encumbrances” expenses.
Expenditure Transfer Form

10. Travel and Reimbursement

11. 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 Authorization” form to propose a travel/conference expenditure.
Out of state travel must be pre-approved by the President/Superintendent.

12. The Travel Authorization Form
Some fund sources (Chancellor’s Office Grants) require travel pre-approval from the Chancellor’s Office.
Prepayment of some travel expenses (airfare, hotel) can be charged to the Hartnell credit card upon receipt of fully approved Travel Authorization Form and a approved check request . Meet with Jennifer to review the documentation required to prepay expenses.
Do NOT simply submit a Travel Authorization Form and expect the expenses will be prepaid. The Travel Authorization Form implies a reimbursement of travel expenses, unless otherwise arranged.
Travel Authorization Form

13. Hartnell College Credit Card
The Business Office has a college credit card to use for the following:
Prepaid travel and conference expenses (airfare and hotel only)

14. Use of Hartnell Credit Card
To request a travel purchase using the Hartnell Credit Card:
Submit a check request with appropriate administrative approval, and attach the following:
Colleague budget summary report (GLBA)
Conference Agenda
Travel Authorization Copy
Hotel/Airfare quotes
Indicate on the form that you are requesting use of the college credit card.
The completed check request form must be approved by the Controller or Vice President of Administrative Services.
Follow up with Jennifer on status to complete booking of travel.
The credit card must be used in our office.

15. Travel and Conference per diems
All Hartnell travel expenses should 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 to verify that the expenses in each area (hotel, meals, etc.) do not exceed the CONUS per diems.

16. Travel Reimbursement
Approved Travel Authorization Form is forwarded to the business office (Jennifer Santana) to verify there are existing funds to which to charge the travel.
Jennifer Santana will send the traveler a “Travel Expense Claim Form” via .
Traveler must save all receipts associated with the conference/travel – college does not reimburse on a “flat rate” per diem, but actual expenses.
Fill out Travel Expense Form and attach original ITEMIZED (no credit card summary slips) receipts to a sheet of paper.
Obtain administrative signature(s) on the reimbursement form.

17. Mileage Reimbursement Form
In general, a Travel Authorization Form, is not required to reimburse mileage unless it is deemed necessary by the program manager (e.g. grant related activities).
The College will reimburse employees for the use of their personal vehicle used for College business. California law requires that each person have automobile liability coverage on his or her personal automobiles. The school district will NOT provide insurance coverage to cover damage or loss to an employee’s car.
Mileage Reimbursement Form

18. More on Mileage
Individuals who will be driving must have a valid California Driver's License and provide proof of insurance coverage. The Business Office will need copies of these documents.
The Business Office will also need a DMV driving record on file for the employee before they are allowed to drive for district business.
Mileage reimbursement is meant to cover only those miles incurred above and beyond the employee’s normal commute to his/her place of business.
Travel must be listed from the College, not from the person’s home. If the person is traveling from their home to an outside business location, only the mileage incurred that is in excess of their normal commute to Hartnell College main campus, King City Center, or the Alisal campus, as appropriate, may be reimbursable. Reimbursement will be made for actual business travel at the current IRS rate($0.545, per mile). Employees must log their origination point (from) and destination point (to) on the reimbursement form.

19. Accounts Payable

20. Accounts Payable
Check Requests
College Credit Card
Reminders

21. Accounts Payable Screens
VENI - Vendor Activity Inquiry
PINQ - Purchase Order Inquiry
BINQ – Blanket PO Inquiry
PREG – Purchase Order Register

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

23. Check Requests - Reimbursements
Reimbursements are an exception to the purchasing policy and will be reviewed carefully by the Controller and the 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 Form:

24. Reminders Do not staple check requests to travel authorizations.
Check your budget balances! Requests with insufficient funds will be returned to the department via campus mail.
Use Colleague screen “ACBL” for account snapshot
All vendors need to be directed to send invoices directly to Accounts Payable (not the department)
1-2 week turnaround for all check requests
You will receive an when your personal reimbursement check is ready to be picked up the at Cashiers office after 5 business days checks will be mailed.
Always attach proper support documentation to check requests (e.g., conference flyer or agenda for travel).

25. Purchasing and Contract Services

26. Procurement of Goods and Services at Hartnell College
New Vendors
Purchase Requisitions
Bidding Procedures Matrix
Support Documentation
Purchase Orders (Blanket PO or Regular PO)
Receiving
Tracking
Printing Services:
Office Depot
Casey Printing

27. 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 Business Office Website under “Forms and Training” link.
Initiate new vendor process at least two weeks before submitting a purchase order or check request.

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

29. Bidding Procedures Matrix
Documentation of due diligence for the required bids must be included with the purchase request, whether through Mercury Commerce or paper format.
The matrix outlines the action needed for purchases at various dollar levels.

30. Support Documentation
Any source material detailing or explaining what is being requested:
Quote/Proposal/Estimate/etc.
Website Screen Print or Shopping Cart
Catalog
Invoice
Support documentation must accompany the request - either electronically attached in Mercury Commerce or physically attached to purchase Requisition form.
(NOTE: If the support document is an invoice, it is for Purchasing to evaluate the request; a copy is still needs to be submitted to A/P for payment purposes.)

31. Blanket Purchase Orders
Blanket POs are for Multiple payments to the same vendor throughout the fiscal year for a single project/service, or for undefinable goods purchases.
Example of a BPO requirement is an on-going service contract.
Blanket POs are requested via a Purchase Requisition form (not through Mercury Commerce) and input into Colleague.
Approval logic is the same as Mercury Commerce; approval signatures must be obtained on the Requisition Form.
Purchase Requisition forms may be obtained from Purchasing or the Business Office.

32. Regular Purchase Orders
Regular Purchase Orders are for defined purchases and valid for one use only. Product, quantities and unit pricing are known, and are listed as line items on the PO when the request is converted.
Request for Regular Orders are processed through Mercury Commerce.
See following link for guidelines on
Check Request vs. Purchase Requisition

33. Receiving
Receiving needs to occur before an invoice can be paid.
This task is primarily done by the warehouse, however not everything is handled by the warehouse. Services, and any goods that bypass the warehouse (such as deliveries direct to Alisal or King City) need to be received by the department/requester.

34. Printing Services
Office Depot: For print jobs that aren’t easily accommodated by the on-site copier machines, or for jobs that require finishing/biding that isn’t available with the on site copier machines. We us which requires a login account for each user. Purchasing manages these accounts. (NOTE: Supplies ordered from Office Depot are done through Mercury Commerce not direct from this site.)
Casey Printing: For printed materials that use the Hartnell College logo-primarily items such as business cards, letterhead and envelopes. We have a rep with Casey who assists users with account set up and site navigation.

35. Contract for Services
The Professional Services Agreement/contract template can be found on the Business Office web page and must be accompanied by a “Tracking Sheet” and “W9” form – also found on our website.
Plan ahead – the approval process takes time. All PSAs/contracts must be signed by the President of the college BEFORE services commence.
If the contract expense exceeds the limit on the Bidding Procedures Matrix, the Board of Trustees must approve the contract before the President signs and BEFORE services commence.

36. Tracking Sheet and Contract
Contract Template:
Tracking Sheet:
Process Flow Chart:

37. 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.

38. Petty Cash

39. Petty Cash The Business 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 for a given month is $50.00 or less, per individual per month.
Reimbursements may be requested on a “Petty Cash Reimbursement” form, signed by appropriate administrator.
Guidelines and Forms

40. 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.

41. More Petty Cash Information
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 Business Office E-108, Monday-Friday, 8:00 a.m. until 5 p.m. Petty cash reimbursements must be claimed by the individual being reimbursed.

42. Colleague Reports

43. Colleague Financial Queries
Step by step directions may also be found on the Business Office website at the following link: