fiscal-administration-regulations.pdf

COMMUNITY COLLEGE OF ALLEGHENY COUNTY

FISCAL ADMINISTRATION REGULATIONS

Policy Reference(s):

I.02; I.05; V.01 Finance Office

Responsible Department(s):

Approval Date: Revision Date(s):

6/24/2013

7/1/2014; 3/27/2015; 10/1/2015; 8/15/2016; 7/1/2018; 9/1/2018; 1/1/2019; 1/3/2020; 8/1/2021

TABLE OF CONTENTS PREFACE ............................................................................................................................................1 SECTION 1: ACCOUNTING STANDARDS AND CONTROLS .....................................................................2 1.1 Basis of Accounting......................................................................................................2 1.2 Fiscal Control...............................................................................................................2 1.3 Chart of Accounts ........................................................................................................2 1.4 Recording of Revenue ..................................................................................................2 1.5 Recording of Expenses .................................................................................................2 SECTION 2: RECEIPT AND RECORDING OF REVENUES..........................................................................3 2.1 Receipts ......................................................................................................................3 2.2 Depository Bank Account .............................................................................................3 2.3 Cash Receipt Session Documentation Retention............................................................3 2.4 Returned Payments .....................................................................................................3 2.5 Tuition Payment Plan...................................................................................................4 2.6 Third Party Payer / Contracts .......................................................................................4 2.7 Overdue Accounts .......................................................................................................4 SECTION 3: DISBURSEMENT OF COLLEGE FUNDS ................................................................................4 3.1 Disbursements ............................................................................................................4 3.2 Preparation of Checks ..................................................................................................4 3.3 Check Signing ..............................................................................................................5 3.3.1 Under $100,000 ...........................................................................................................5 3.3.2 $100,000 and Up..........................................................................................................5 3.4 Petty Cash Funds .........................................................................................................5 SECTION 4: TUITION RATES AND REFUNDS.........................................................................................5 4.1 Tuition ........................................................................................................................5 4.2 In-county Employer Sponsors .......................................................................................6 4.3 In-County Associational Sponsors .................................................................................6 4.4 Tuition for Veterans of the U.S. Armed Forces and Their Dependents ............................6 4.5 Refunds - Credit Courses ..............................................................................................7 4.5.1 Prior to Start of Classes ................................................................................................7 4.5.2 During Drop/Add .........................................................................................................7 4.5.3 After Drop/Add............................................................................................................7 4.5.4 Non-refundable Fees....................................................................................................7 4.6 Refunds - Non-Credit Courses .......................................................................................8

4.7 4.8

Deceased Students ......................................................................................................8 Residency Status..........................................................................................................8 AUTHORIZED SIGNATURES FOR APPROVALS .................................................................8 Approvals ....................................................................................................................8 Primary Approvers .......................................................................................................9 Secondary Approvers ...................................................................................................9 Third Approvers ...........................................................................................................9

SECTION 5:

5.1

5.1.1 5.1.2 5.1.3

5.2 On-line Purchasing.......................................................................................................9 SECTION 6: BUSINESS TRAVEL / EXPENSE REPORTS & REIMBURSEMENT.............................................9 6.1 General .......................................................................................................................9 6.2 Documentation .........................................................................................................10 6.3 Trip Requests, Expense Reports and Reimbursement of Expenses ................................10 6.4 Advances...................................................................................................................11 6.5 Meal Allowances .......................................................................................................12 6.6 Lodging .....................................................................................................................13 6.7 Air Transportation .....................................................................................................13 6.8 Rental Vehicles ..........................................................................................................13 6.9 Ground Transportation ..............................................................................................14 6.10 Personal Auto or Rental Car .......................................................................................14 6.11 Rental Car Corporate Rental Program ........................................................................14 6.12 Parking and Tolls .......................................................................................................14 6.13 Local Travel and Expense............................................................................................14 6.14 Precedence of Grant Terms ........................................................................................15 6.15 Mobile Phones ..........................................................................................................15 6.16 Entertainment Expense..............................................................................................15 6.17 Credit Card Program ..................................................................................................15 SECTION 7: MOVABLE EQUIPMENT INVENTORY ...............................................................................17 7.1 Objective ................................................................................................................... 17 7.2 Information Maintained.............................................................................................17 7.3 What Equipment is Inventoried..................................................................................17 7.3.1 Capital Items:.............................................................................................................17 7.3.2 Grants .......................................................................................................................18 7.3.3 Group Purchases ........................................................................................................18 7.3.4 Amount Capitalized....................................................................................................18

7.4

Department Responsibilities ......................................................................................18 Controller ..................................................................................................................18 Deans of Administration.............................................................................................18 Campus Receivers ......................................................................................................18 Facilities and Security.................................................................................................19 Audit .........................................................................................................................19 Donations..................................................................................................................19 Physical Inventories ...................................................................................................19 Removal from Inventory ............................................................................................19

7.4.1 7.4.2 7.4.3 7.4.4 7.4.5

7.5 7.6 7.7 7.8

Surplus Sales .............................................................................................................20 SECTION 8: PURCHASE OF GOODS AND SERVICES.............................................................................20 8.1 Purpose.....................................................................................................................20 8.2 Scope ........................................................................................................................20 8.3 Established Procurement Thresholds ..........................................................................20 8.3.1 For Construction and Repairs (in accordance with Article 35.51 of PA the PA Code) – ...20 8.3.2 For All Other Purchases (excluding professional services) – ..........................................21 8.3.3 Professional Services..................................................................................................21 8.4 Invitation to Bid Requirements:..................................................................................21 8.4.1 Bid Specifications .......................................................................................................21 8.4.2 Advertising ................................................................................................................21 8.5 Request for Proposal Requirements............................................................................21 8.6 Award Criteria ...........................................................................................................22 8.7 Exceptions to Invitation to Bid (ITB) Requirements......................................................22 8.7.1 Emergency or Unusual Circumstances.........................................................................22 8.7.2 Sole Source Purchases ................................................................................................22 8.7.3 Use of External Contracts - Piggybacking.....................................................................22 8.8 Issuance of Purchase Orders.......................................................................................23 8.8.1 Issuing Department....................................................................................................23 8.8.2 Partial Purchase Orders ..............................................................................................23 8.8.3 Change Orders ...........................................................................................................23 8.9 Special Requirements for Acquisition, Construction or Renovation of Real Property .....23 8.9.1 Bid Bond ....................................................................................................................23 8.9.2 Performance Bond .....................................................................................................23 8.9.3 Subcontractor Payment Bond .....................................................................................24

iii

8.9.4 8.10

Capital Equipment......................................................................................................24

Requisitions...............................................................................................................24 SECTION 9: RESOURCE PLANNING AND ALLOCATION........................................................................24 9.1 Purpose.....................................................................................................................24 9.2 Revenue Forecasting..................................................................................................24 9.2.1 Continuing Operations ...............................................................................................24 9.2.2 New Initiatives...........................................................................................................24 9.2.3 Debt Service and Capital Rentals ................................................................................25 9.3 Budgeting for Operations ...........................................................................................25 9.3.1 Budget Development .................................................................................................25 9.3.2 Budgeting Calendar....................................................................................................25 9.4 Budgeting for Debt Service and Capital Rentals ...........................................................25 9.5 Budgeting for Facilities Acquisition and Renewal.........................................................25 9.6 Budgeting for Equipment Acquisition and Renewal .....................................................26 9.7 Budget Control and Accountability .............................................................................26

PREFACE The Fiscal Administration Regulations sets forth rules which govern the management of the College’s funds, accounts and fiscal affairs. These regulations are developed and revised, as needed, by the Finance Office and approved by the President. Rules and procedures governing other programs, operations and activities are also set forth in the following resources:

• Board Policy Manual • Employee Manual • Public Safety and Security Operational Plan • Drug and Alcohol Testing Procedures • Student Travel and Vehicle Usage Procedures

• International Travel Procedures • Inventory Procedures Manual • Fixed Assets Policy • Credit Card Program Regulation • CCAC Annual Security Report

• Student Handbook • Faculty Handbook • College Course Catalog • Individual program handbooks and course syllabi • College website / Department web pages / myCCAC student portal

These regulations will be reviewed on an annual basis. On or before July 1 st of each year, the Chief Financial Officer for the College will verify to the President of the College that the review has been completed and, if any updates or changes are recommended, submit the updated regulation or handbook to the President for review and approval. These regulations do not represent a contract between the Community College of Allegheny County and any employee, student or third-party.

SECTION 1: ACCOUNTING STANDARDS AND CONTROLS

1.1

Basis of Accounting The fiscal records of the College shall be maintained in accordance with requirements established by the Governmental Accounting Standards Board (GASB) and guidelines published by the American Institute of Certified Public Accountants (AICPA) and the National Association of College and University Business Officers (NACUBO). The College is also subject to the provisions of the Commonwealth of Pennsylvania’s Community College Act of 1963, amended 1993. Subsequent to the 1993 amendments, the PA Dept. of Education issued its “Policies on Issues Arising from Audits of Pennsylvania’s Community Colleges.” The provisions of this document are applicable beginning with the 1998-99 fiscal year. Fiscal Control There shall be performed an annual audit of the GAAP financial statements of the College by a certified public accounting firm to determine for the Board whether those statements, given the underlying system of internal controls, fairly present the financial condition of the College. The President shall be responsible for determining the appropriate processes and systems to achieve the intent of this policy. Chart of Accounts The College Controller will develop and maintain a comprehensive chart of accounts for the College, consistent with the requirements of generally accepted accounting procedures for institutions of higher education in the public sector. To the extent possible, the chart of accounts will be made consistent with the system recommended by the National Association of College and University Business Officers. Recording of Revenue Revenue will be recorded when earned. Tuition revenue is assumed to be earned for this purpose at the time of registration. Ultimately, however, tuition revenue is not earned until the first class meeting has been held. Registered students may drop classes prior to the start of classes without financial penalty, provided the drop is made according to College procedures. Recording of Expenses Expenses will be recorded when invoiced. Incurred expenses as of the end of the fiscal year will be accrued via the closing process if no invoice has been received

1.2

1.3

1.4

1.5

SECTION 2: RECEIPT AND RECORDING OF REVENUES

2.1

Receipts College revenues shall be received by the Bursar Department in the Office of the Vice President of Finance or the Campus Student Account Offices and subsequently deposited in the appropriate bank account by the end of each day. The Vice President of Finance shall approve in writing the types of payments and funds that may be received by the Bursar and Campus Student Account Offices and any additional points of collection for College revenues at the campuses other than the Campus Student Account Offices. College revenues received by other employees shall be transmitted to the Campus Student Account Offices or to the Bursar Department in the Office of the Vice President of Finance before the end of each day. Furthermore, cash receipts will be accepted only at the following locations: the four Campus Student Account Offices, the Office of College Services Bursar’s Office, and the West Hills Center. Center locations shall have a kiosk available for students to make e-check and credit card payments via the Online Student Account Center. Depository Bank Account Depository bank accounts have been established for the purpose of receiving payments made at campus locations. All payments received at any location are to be deposited timely to the appropriate bank account. Cash Receipt Session Documentation Retention Cashiers in the Student Account Offices are responsible for reconciling their daily cash session at the end of each shift. Upon completing the reconciliation, the cash receipt session packet is to be scanned into the Perceptive Content document imaging system. Campus Student Account Offices are required to maintain paper copies of each cashier’s daily receipt session and the original physical checks that have been deposited via remote deposit for a period of 30 calendar days. These documents are to be maintained in a secure vault, locked file cabinet, or other securely locked storage area. Documents should be shredded on a regular basis. Under no circumstances should these documents be maintained longer than 60 days. Returned Payments Payments returned from the bank will have a $25.00 returned payment fee, per item, assessed to their account. This charge cannot be waived except in the case where there was a bank error. A letter from the bank indicating the bank’s error is required.

2.2

2.3

2.4

2.5

Tuition Payment Plan Students who cannot pay their tuition and fees in full on or prior to the published tuition due date may enroll in a Tuition Payment Plan. The plan requires that the student sign a Payment Plan Agreement. Students can enroll in the plan through the Online Student Account Center or at any campus Student Accounts location. Third Party Payer / Contracts A third party (for example, employer) can guarantee payment through a prior contract arrangement with the college. A copy of this contract should be presented to the Campus Student Accounts Offices/OCS Bursar’s Office at the time of registration or payment. Should the third party not make payment, for any reason, the student becomes fully responsible for all expenses incurred.

2.6

2.7 Overdue Accounts Students, who owe the College money and have failed to respond to collection efforts by the College are transferred to an internal collection process through a partnership with a third party vendor. Accounts not paid in full or enrolled in an approved payment arrangement at the end of the internal collections process are turned over to an external collection agency and assessed a collection fee. Accounts of $250 or less shall not be turned over to external collection and shall be written off to an inactive status following the internal collection process. A financial hold will remain on these accounts until the balance is resolved. SECTION 3: DISBURSEMENT OF COLLEGE FUNDS

3.1

Disbursements College disbursements shall be made through checking accounts approved by the Board of Trustees. Incidental disbursements may be made through duly authorized petty cash accounts. Preparation of Checks Payment of CCAC obligations is accomplished through the issuance of a CCAC check or wire payment as approved by the Vice President of Finance. There shall be no authorization given to any vendor to take payment directly from a CCAC checking account without the express written consent of the Controller and a written contractual agreement with the vendor. Checks shall be prepared by the Accounts Payable Department only after all required approvals are entered and all necessary support documentation is received.

3.2

3.3

Check Signing Generally speaking, all checks issued by the College shall be signed by the Vice President of Finance, either by machine facsimile or by hand. The President of the College may also elect to become a signer via machine facsimile. However, any authorized signer may manually sign any check under $100,000 on an as-needed basis. 3.3.1 Under $100,000 Any check under $100,000 shall require the signature of one of the following authorized signers:

• President of the College • Provost/Executive Vice President for Academic & Student Affairs • Vice President of Finance • Controller

3.3.2 $100,000 and Up Any check in an amount equal to or exceeding $100,000 shall require the manual signature of any two of the above authorized signers. Petty Cash Funds Petty cash accounts may be created and their amounts altered only upon approval of the Controller, with concurrence of the Internal Auditor, who will monitor the funds to see that the general ledger balances are maintained and the cash secured. Expenditures for any one purchase may exceed $35 only for gasoline and diesel oil if a College gas charge card is not available. No petty cash account may exceed $800, and disbursements for payroll, travel, and capital expenditures are prohibited. Each such account created shall be under the jurisdiction of and be the responsibility of the location’s Campus Dean of Administration (for the Office of College Services, the Director of Accounting). SECTION 4: TUITION RATES AND REFUNDS 3.4

4.1

Tuition The regular tuition rate for Allegheny County residents is set from time to time by the Board of Trustees. All other tuition rates will be a specified function of the regular tuition rate. The regular tuition rate and all other rates will be published in the course schedules.

4.2

In-county Employer Sponsors If a student’s tuition is paid by an Allegheny County employer, the tuition rate will be the in-county rate regardless of the student’s domicile. In-County Associational Sponsors If a student’s tuition is paid by an association based in Allegheny County, the tuition rate will be the in-county rate regardless of the student’s domicile. Tuition for Veterans of the U.S. Armed Forces and Their Dependents Effective July 1, 2015, veterans and other students who qualify as “covered individuals” under the Veterans Access, Choice and Accountability Act of 2014, 38 U.S.C. §3679 (“VACA”), will be eligible to receive the in-state, out-of-county tuition rate and fees established by the Board without regard to the student’s state of legal residence. Veteran students will be required to provide a DD214 to prove veteran status. Dependents of veteran students will be required to provide the veteran sponsor’s DD214 along with proof of dependent status, which may include copy of a current marriage certificate, birth certificate, federal income tax return or other documentation as reasonably required by the College. Veterans, their spouses and dependent children and other individuals who meet the eligibility requirements set forth in 24 P.S. §2509(a.4) shall further be eligible to receive the tuition rate applicable to residents of Allegheny County even if they do not reside in Pennsylvania or Allegheny County. The tuition rate applicable to residents of Allegheny County shall also be available to military personnel, their spouses and dependent children who are assigned to an active duty station in Pennsylvania and who reside in Pennsylvania on the first day of the semester or term in which the student is enrolled. The tuition rate applicable to residents of Allegheny County shall also be available to civilian personnel, their spouses and dependent children employed at a Department of Defense facility who are transferred to Pennsylvania by the Department of Defense and who reside in Pennsylvania on the first day of the semester or term in which the student is enrolled. Veterans and dependents using either Post 9/11 GI Bill® (Chapter 33) or Vocational Rehabilitation (Chapter 31) educational benefits are entitled to a waiver of paying any tuition or fees upfront that will be paid by Department of Veterans Affairs. In cases when students are not 100 percent covered, any balance must be paid (or payment plan enrollment completed) by the semester tuition payment deadline to avoid late fees. To qualify for the waiver, students using Post 9/11 GI Bill® (Chapter 33) must present the following documents before the payment deadline:

4.3

4.4

o Certificate of Eligibility Letter or Statement of Benefits (obtained through VA e- Benefits website) o Completion of the CCAC Veterans Enrollment Certification Request Form To qualify for the waiver, students using Vocational Rehabilitation (Chapter 31) must present the following documents before the payment deadline: o VA Form 28-1905: Authorization and Certification of Entrance or Reentrance into Rehabilitation and Certification of Status (Obtained through VA Vocational Rehabilitation Counselor) o Completion of the CCAC Veterans Enrollment Certification Request Form All students using Post 9/11 GI Bill® (Chapter 33) or Vocational Rehabilitation (Chapter 31) educational benefits are responsible for any portion of tuition or fees not covered or paid by the Department of Veterans Affairs. Payment of any uncovered portion of tuition and fees must be in accordance with regular college payment procedures.

4.5

Refunds - Credit Courses

4.5.1 Prior to Start of Classes Students withdrawing from part of or an entire program prior to the first day of class in the term which they have been registered shall be entitled to a drop of all tuition and applicable fees, or for the difference in tuition and applicable fees if the student has registered for another program which is lower in cost. 4.5.2 During Drop/Add Students completing a voluntary drop from the first day of the term to the 14% point of the term per the academic calendar for which they have registered shall be entitled to a drop of 80 percent of tuition and 100 percent of applicable fees. Students who drop a course within the published drop period and add a class of equal credits at the same time will not forfeit any tuition. 4.5.3 After Drop/Add Students withdrawing after 14% of the term per the academic calendar shall be liable for the full amount of tuition and applicable fees. 4.5.4 Non-refundable Fees Accident and malpractice insurance fees and distance learning fees are non-

refundable after the first day of class. Matriculation fee is non-refundable at the time of registration.

4.6

Refunds - Non-Credit Courses Students withdrawing on or before the first class meeting shall be entitled to a drop of tuition and fees paid.

4.7

Deceased Students

In the event of the death of a student enrolled in a course at the time of death, the College will issue a refund for any credit balances remaining on the student’s account after any required registration and financial aid adjustments. Any such refunds will be issued payable to the “Estate of …” the student. In the event a refund cannot be issued to the “Estate of…” the student, and the refund amount is less than $10,000, the College may issue the refund to a spouse, any child, the father or mother, or any sister or brother (preference being given in the order named) provided a completed W9 form is received from the payee. If the student had an outstanding balance due to the college at the time of death, the outstanding balance net of charges and financial aid will be written off. Residency Status Residency (domicile) requirements have been established by the college for the purpose of assessing tuition and related fees. Domicile will mean a person’s true, fixed and permanent home, to which a person intends to return. A residence established for the purpose of attending an educational institution or qualifying for resident status for tuition purposes will not of itself constitute domicile. The residency of a dependent student (as defined by the IRS) is determined by the parent’s domicile. All documentation supporting residency status must be received prior to the first day of the term.

4.8

Residency status cannot be changed after the first class session or for previously completed semesters except in the clear case of college error. SECTION 5: AUTHORIZED SIGNATURES FOR APPROVALS Approvals The Director of Accounting maintains the approval system, as it is associated with each account. 5.1

Changes must be submitted in writing and accomplished through him/her. Each request for disbursement of funds (i.e., initiation of a voucher or purchase order) requires the approval of at least two persons, one of who must be a primary approver. Approvals must be submitted electronically, via the College accounting software system. The list of approvers can be found on the CCAC Accounts Payable website at: https://my.ccac.edu/workingatccac/finance/accountsPayable/Documents/Approvals%20for%2 0Vouchers,%20Requisitions%20and%20Purchase%20Orders%2003.19.21.pdf

5.1.1 Primary Approvers

Primary Approvers will consist of the following persons: • Campus Deans of Administration • Designee of Dean of Administration (as approved by Director of Accounting) • Director of Purchasing • Budget Analyst • Director of Accounting/Accounts Payable Supervisor 5.1.2 Secondary Approvers The secondary approver may only be a person who has been given authority by a primary approver to approve a set range of department number expenditures. 5.1.3 Third Approvers The Campus Deans of Administration and the Director of Purchasing (for the Office of College Services) shall be responsible for adding a third named approver to the purchase requisition or voucher for certain ranges of account numbers involving restricted funds, foundation funds, advertising expenditures, equipment purchases, renovations, legal fees, veterans scholarships, publishing/printing, and computer and computer-related purchases. On-line Purchasing The Director of Purchasing or designee must assign a user ID to Employees utilizing the on-line supplies purchasing service contracted by the College. A separate user ID must be established for each general ledger account number charged. SECTION 6: BUSINESS TRAVEL / EXPENSE REPORTS & REIMBURSEMENT 5.2

6.1

General The College will reimburse employees for reasonable and necessary expenses that are

incurred in connection with the transaction of College business. Reimbursement of expenses will be made subject to and in compliance with applicable law and regulations issued by the Internal Revenue Service (IRS). An incurred cost or expense which does not meet IRS guidelines to qualify as a deductible business expense will not be eligible for reimbursement, even if the travel was approved in accordance with these regulations. Transportation costs, lodging, meals and other travel-related expenses incurred by or on behalf of spouses, family members, guests or other non-College personnel are not eligible for reimbursement. If an employee elects to include spouses, family members or guests in travel plans, the employee will pay the travel service directly for these transportation charges. In addition, if an employee engages in activities during travel that are both personal and business-related, only the portion of the expenses directly related to the business activity will be reimbursed. Employees must submit a Trip Request to the College prior to out of town travel on College business. Only exempt administrative or full-time faculty employees should be requesting out of town travel approval. The employee must obtain authorization from the responsible Vice President or Provost. The President’s signature shall be required for all direct reports of the President. All employees must submit Expense Reports for expenses that they incur. Employees shall not include expense reimbursement requests for other college employees on their submittal. Documentation Except as provided for in Section 6.5 Meal Allowances, employees must provide receipts for all itemized expenses. In the event receipts are not available for items under $25, a written justification is required. All expenses over $25 must be documented according to IRS guidelines; receipts must show the vendor, amount, date, place and essential character of the expenditure. No reimbursement will be made for any items that exceed $25 and are not properly documented. Receipts should be original, legible, typed and in English. Vendor invoices submitted for reimbursement on Expense Reports will not be reimbursed unless the invoice reflects the employee as the party being billed. Invoices that are addressed to the college or another party will not be reimbursed to the employee. Vendors should be unrelated third parties, not affiliated with the employee. Trip Requests, Expense Reports and Reimbursement of Expenses Every expense report carries a certification by the employee that the employee has not been, nor will be, reimbursed by any other source for the travel expenses claimed from the College. Employees must account to the College using the approved system in order

6.2

6.3

to be reimbursed for expenses. All trip requests and expense reports must be approved by the appropriate supervisor, either the Provost or the appropriate divisional Vice President. Trip requests should be received well before the anticipated travel date and should include a detailed description of the purpose of the trip and itinerary. Trip requests that include a request for an advance to the employee must be received in good form by Accounts Payable at least seven business days prior to the event. The supervisory Provost or divisional Vice President performs the following duties: • Verify that all travel is in accordance with College policies and regulations. • Verify that all expenses related to the trip have been included. • Verify that sufficient budgetary funds are available in the department being charged. • Check for Traveler’s signature and, if missing, return it to Traveler. • Check to ensure that Trip Requests include a detailed description of the purpose of the trip, the trip itinerary, and conference syllabus and agenda. • Check to see that payment is attached as required. Contact Traveler on any issues with payment and resolve. • Review accuracy of calculations, mileage rate, and account number assignment. • Assure that all required receipts and support documentation are attached. • Detach payment and submit to Accounts Receivable. • Attach copy of CRV and reimbursement check to report. • Attach any pre-approvals for purchases outside of established purchasing procedures. Signatures (including electronic signatures) and initials of submitters, reviewers, and approvers on Trip Requests and Expense Reports signify the approval and verification of the accuracy and legitimacy of the documents. Documents that contain deficiencies as determined by the Accounts Payable Department may be returned to the Provost or the appropriate divisional Vice President for correction. Expense Reports for reimbursement of expenses must be timely submitted after the completion of the trip or, for non-travel related expenses, after the expense was incurred. The College reserves the right to deny reimbursement of expenses submitted more than thirty (30) days after the completion of the trip or after the expense was incurred for non-travel related expenditures . Advances Travel advances must be requested at the time that the appropriate Trip Request form is submitted. Advances may be approved for all estimated travel expenses except meals. Reimbursement for travel expenses related to meals must be requested when submitting the Expense Report at the conclusion of the trip.

6.4

Unreconciled travel advances that are outstanding for more than 60 days after the trip end date will be deducted from the employee’s CCAC paycheck as authorized by the employee on the Trip Request form. Advances for travel expenses that are eligible for reimbursement under the AFT collective bargaining agreement will be made consistent with that agreement and must be submitted on the AFT Common Fund Trip Request form. The amount of the advance may not exceed the amount of the employee’s personal travel allowance plus the amount of any travel allowance voucher(s) allocated to that employee by one or more other AFT employees, in the manner permitted under the collective bargaining agreement then in effect. Transfer of travel vouchers between employees must be documented utilizing the established travel voucher transfer form, and all vouchers must be submitted with the AFT Common Fund Trip Request form. Material and Fee advance requests must be made via submission of a Voucher Worksheet form. Material and Fee advances that are outstanding for more than 120 days will be deducted from the employee’s CCAC paycheck as authorized by the employee on the Voucher Worksheet form. Advances cannot be carried over from one fiscal year to the next fiscal year Employees must close out and reconcile all advances received at the end of each fiscal year unless the travel will occur in the next fiscal year. Meal Allowances Meal allowances are not intended to provide 100% reimbursement for all food costs while traveling, but rather are intended to provide some supplement for restaurant dining. Employees are entitled a per diem of $40 per day for meals (including tips), provided that the employee is traveling out of county and an overnight stay is involved. Employees attending conferences that provide meals that are included in the cost of the conference are not eligible to receive the full $40 per diem rate. Employees attending conferences that provide lunch and/or dinner will be entitled to receive a $20 per diem for that day. Travel days are the days that the employee is traveling to or from the out of town event. The per diem rate for travel days is $20 per travel day. When all-day out-of-county travel not requiring an overnight stay prevents an employee from returning home by 7:00 p.m., the employee will be entitled to receive a $40 per diem for that day.

6.5

Receipts for meals are not required for per diem reimbursement requests.

College employees may pay for the meals of a guest or other college employee only under exceptional circumstances involving College business. A written justification including a statement of business purpose of the occasion must be submitted for approval in advance. The College will reimburse an employee for the cost of a meal, which is provided as an integral part of a scheduled function being attended, by the employee. Detailed receipts must be submitted for these pre-approved meal exceptions. Mealtime meetings at restaurants, involving only College employees, are not to be considered College business-related functions, and are not therefore reimbursable unless the expense was pre-approved and necessary to expedite College business. Lodging Lodging for approved overnight stays for College employees at an out-of-county location is fully reimbursable. The employee will be responsible for any portion of the lodging attributable to spouses, family members or guests, if extra charges are incurred beyond single occupancy rates. In order to be reimbursed, an employee must obtain an itemized bill from the hotel or motel and attach it to the submitted expense report. At a minimum, the receipt should include the name and address of the hotel or motel, the specific date or dates that the employee stayed there, and a separate itemized statement of charges. Items such as room upgrades, long-distance phone calls, meals or room service, movies, and other amenities are not eligible for reimbursement. In general, reimbursable lodging charges are limited to the base room charge plus taxes and fees, essential local phone calls/internet connectivity fees, and daily parking. Any non-refundable deposits on lodging not used can only be applied to future CCAC business-related lodging expenses. Air Transportation For air travel, coach, tourist or its equivalent shall be used. Priority or upgraded seating charges will not be reimbursed. First class air travel is not allowed. Special airfares are to be used when available. If the airline charges for baggage, CCAC will reimburse the employee for the baggage fee of one bag only. Advance planning through the College or campus designated travel agent will help to identify special fares available. Employees must purchase trip cancellation insurance when it is offered by the airline for the flight being booked, and will be reimbursed for this purchase. If the employee for whatever reason does not subsequently travel on the flight for which the ticket was purchased, and the ticket is non-refundable, the ticket can only be used for a subsequent CCAC business- related trip. Rental Vehicles Rental cars may be used when the use of a rental car can be economically justified.

6.6

6.7

6.8

6.9

Ground Transportation Employees should use the most economical ground transportation available when traveling to a destination reached by air and for transportation to and from their home to the airport

6.10 Personal Auto or Rental Car The use of personal and rental vehicles will be administered in accordance with the Vehicle Usage Procedures contained in the Student Travel and Vehicle Usage Procedures manuals. Use of a personal car for College business will be reimbursed at the CCAC mileage reimbursement rate. This rate is adjusted whenever the IRS mileage rate changes. Should an employee elect to use a personal car for transportation to a destination where commercial air transportation is available, reimbursement will be made at the current rate in effect, with the total (including meals and lodging in route) not to exceed the equivalent cost of commercial air coach or tourist fare. Mileage reimbursement for the use of a personal auto to attend meal events offered at no cost to the employee, as well as to attend events for which the College has provided or made available alternate means of transportation, is permitted. 6.11 Rental Car Corporate Rental Program The College participates in a corporate rental program with one or more automobile rental companies. This program has been established to provide employees with a cost- effective vehicle rental for CCAC business travel outside the local area. The program promotes the use of rental vehicles for CCAC travelers in excess of 250 miles round trip. 6.12 Parking and Tolls Parking and toll charges in connection with permissible business use of a personal car are allowable travel expenses . 6.13 Local Travel and Expense When business requires an employee to travel to an alternate CCAC campus, other than their normal campus for the day, the employee will not receive any mileage reimbursement. If business requires an employee to travel to multiple CCAC locations in the same day, the employee will be reimbursed for the difference between the total mileage driven that day and the employee’s normal round trip commute mileage. When business requires an employee to go directly from home to a non-CCAC location other than the employee’s regular office, the employee is reimbursed for the difference between the employee’s normal round trip commute mileage and the round trip mileage

actually incurred from home to that location if the latter is greater. This requires that the mileage between home and office be established for each employee. The College will reimburse an employee for the cost of a meal, which is provided as an integral part of a scheduled function being attended, by the employee. Detailed receipts are required for this meal reimbursement. 6.14 Precedence of Grant Terms Reimbursement of expenses to be charged to grants or contracts must be in full compliance with the specific terms of the grants or contracts as well as the College's fiscal policies and procedures. In those instances where there is a conflict between College and Grant policies, the most restrictive prevails. 6.15 Mobile Phones The Vice President of Finance must approve all requests for employees to be added to the existing monthly cell phone allowance list. College authorized cell phone allowance is limited to college full-time exempt administrative employees identified as meeting the following criteria as attested by their supervisor: (1) essential to performing the work of the college; (2) employee requires around the clock availability for emergency and facility, or other critical college business concerns. Employees must acknowledge acceptance of the allowance with the knowledge that their entire cell phone activity is subject to the Pennsylvania Right to Know law. The college will provide a $60 monthly allowance for mobile phone expenses associated with a full-time exempt administrative college employee using their personal mobile phone to conduct college business . 6.16 Entertainment Expense Reasonable expenses for ordinary and necessary entertainment in the conduct of College business will be reimbursed at actual cost to Executive officers of the College, subject to approval of the President. 6.17 Credit Card Program The College will maintain a credit card program that is designed for regular, full time employees of the College who need to have a credit card due to the nature of their job requirements. The Credit Card Program will be administered in accordance with the terms of the Credit Card Program Regulation. The use of the credit card is for College business only.

It should be understood that, while the card is being issued on the credit of the College, the employee’s name will appear on the card, and the invoice for all charges made on the card will be sent to the employee’s home address. It will be the responsibility of the employee to pay the invoice in full in a timely manner each month. Failure to pay the full amount due each month by the due date may result in card suspension, at the discretion of the College. Credit cards with past-due balances of 90 days of more will be cancelled. Any credit card balance on a discontinued card (due to failure to pay the credit card bill or unauthorized charges to the card) will be recovered via employee payroll deduction. Payment of the balance due each month should be made regardless of whether the employee has received any requested advance or expense reimbursement from the College. The Provost or the appropriate divisional Vice President will identify those full-time exempt employees who should be issued CCAC backed credit cards. Each card will have a credit limit of $5,000 or less, depending on the recommendation of the Provost or the appropriate divisional Vice President. Employees with credit cards are prohibited from permitting other employees to make charges against their credit card. Use of the card is a privilege, not a right, of any employee or position, and can be revoked by the College at any time. Employees are responsible for all fees charged to the card, such as cash withdrawal transaction fees, interest charges, late fees, etc. Such fees are NOT reimbursable by the College. Anyone found to be misusing the card will be subject to immediate credit card privileges removal, and disciplinary action as appropriate, including possible termination and criminal prosecution. Employees will be required to follow College travel, purchasing policies, and regulations in order to receive reimbursement for business related purchases, including those made with the credit card.

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