BATON ROUGE COMMUNITY COLLEGE ACCOUNTING AND FINANCE STANDARD OPERATING PROCEDURES

TABLE OF CONTENTS I. II. III. IV. V. VI. Preface Moveable Property Travel Contracting with Third Parties Contracts Petty Cash 3 4 17 23 24 32 34 36 38 39 41 42 43

VII. Cash Receipts VIII. Student Refunds IX. X. XI. XII. Payment Plan Annual Operating Budget Grant Funds Accounts Administration of Grants and Contracts

XIII. Payroll Check Distribution

I.

PREFACE

This handbook has been designed to provide a how to manual for administrators, faculty and staff to use at Baton Rouge Community College. This handbook provides information on the Office of Accounting and Finance, moveable property, travel, professional services contracts, petty cash, cash receipts, student refunds, and the payment plan. These policies and procedures are designed to ensure that management conforms to overall institutional governmental policies, regulations, and laws. The Office of Accounting and Finances policies and procedures herein are to be followed by all whose responsibility and authority cover the procedures found in this guide.

II.

MOVABLE PROPERTY
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The procedures in this section addresses establishing the asset system and describes how the assets are maintained and establishing guidelines for the processing and decaling of moveable property: A. Procedures are provided for processing and reporting fixed asset items, such as, theft/loss of fixed assets, disposal of surplus fixed assets, the transfer of fixed assets between divisions or colleges, and the off campus or temporary internal use of fixed assets. B. Responsibilities of departmental personnel who maintain the fixed assets and perform the annual fixed assets inspection are explained. The responsibility for maintaining the official record of capital equipment for Baton Rouge Community College is in the Office of Accounting and Finance. THE FIXED ASSETS SYSTEM The Fixed Assets System has been established for the following purposes: To promote the care and security of fixed assets To provide basic statistical data pertaining to BRCC-owned fixed assets To facilitate disposition of such property when it can no longer be used by BRCC.

FIXED ASSET RECORDS A. Fixed asset records are maintained using the Louisiana Property Assistance Agency (LPAA) System. B. The Office of Accounting and Finance transfers the records of purchased fixed asset items to the LPAA System. The transfer is reviewed by the Director of Accounting and Finance or designate. C. . The Office of Accounting and Finance staff directly input the records of donated fixed assets to the LPAA and/or internal System. D. Major adjustments to a fixed asset record (such as changing the status from active to inactive, changing the purchase order number, description, value, bar code number, etc.,) are entered into the LPAA System by the Office of Accounting and Finance. The Office of Accounting and Finance make transfers from on campus or location to another.

E. Fixed asset location changes within the college (such as room changes) are updated by designated staff in the Office of Accounting and Finance. DEFINITIONS A. COMPONENT An item of equipment that may be added to another piece of equipment to add effectiveness or enhance utility. While it may not loose its identity by attachment, it is not productive without application to or use with another piece of equipment. B. FIXED ASSET A physical inventory item must possess all of the following characteristics to be classified as a "fixed asset": 1. 2. It retains its original shape and appearance with use. It is non-expendable. If the article is damaged or some of its parts are lost or worn out, it is usually more feasible to repair it rather than to replace it with an entirely new unit. It has a value of at least $1,000. It does not lose its identity through incorporation into a different or more complex unit or substance. It has an estimated useful life of more than one year.

3. 4. 5.

C. BAR CODE NUMBERS A bar code number shall be used to identify a fixed asset. A new bar code number shall be used to replace an original fixed asset bar code number that has been removed, misplaced, or lost. 1. A bar code number with a sequential number imprinted into the material must be used to identify a fixed asset item. 2. When an original bar code number is changed by a new bar code number (as a replacement bar code number) the change will be recorded on the Bar Code Assignment Log by listing the old bar code number and the new bar code number. D. BRCC PROPERTY TAGS A BRCC Property Tag (not numbered) is used for fixed asset items for which the assignment of a bar code number is not applicable.

E. MINOR EQUIPMENT An item of physical equipment that has a unit price of $1,000 and a useful life expectancy of more than one year. Minor equipment items shall be decaled with a BRCC Property Tag. F. SUPPLY ITEM An item categorized as "supply" possesses one or more of the following characteristics: It is a material unit that is consumed over a period of time. It has an estimated useful life of less than one year. It loses its identity when incorporated or mixed into a different or more complex substance. It has a unit cost (generally less than $100.00), which make it impractical to control.

1. 2. 3 4.

ADMINISTRATIVE RESPONSIBILITIES BRCC OFFICE OF ACCOUNTING AND FINANCE A. The Office of Accounting and Finance shall have overall responsibility for monitoring the physical asset inventory program to ensure that the system in use is workable and allows for the proper control of accountable property. The Office of Accounting and Finance along with designated college personnel shall be responsible for maintaining items of accountable property on the inventory file. The Office of Accounting and Finance shall have sole responsibility for deleting items from the active inventory file, upon receipt of properly completed documentation from college personnel.

B.

C.

PURCHASING / ACQUISITION A. The Purchasing Department shall be solely responsible for preparing Purchase Orders. (Ref. Requisitions - Purchase order procedures.) The Purchasing Department shall be responsible for assigning the proper "Property Classification Code" for each item of major (capital) equipment listed on the Purchase Order. Categorizing Components

B.

C.

a) When all components (each valued less than the capitalization value), which comprise a unit are purchased on one Purchase Order, these components will be capitalized. b) The value of these types of additions to the inventory system will be the total paid value of the individual components. c) The mother piece of equipment will be assigned a decal number. d) The individual components will be input and identified to the mother piece of equipment. 2. When a unit is comprised of various components, and the components are purchased from the same vendor, a single Purchase Order shall be used to purchase the unit. 3. Individual purchases of components (valued less than the capitalization value) will not be capitalized. 4. The total replacement of a primary component (with either internal or external parts) to which the decal number has been assigned, requires assignment of a new decal number to the primary component. The old decal should be properly retired and replaced with the new decal.

COLLEGE ADMINISTRATION A. The Property Control Coordinator is the individual designated by the Chancellor to be responsible for the implementation and supervision of inventory procedures within the institution. College officials shall establish procedures to mark equipment in accordance with State policy. Major (capital) equipment items, which have been designated for inventory, shall be identified with a Decal Number. Placement of the decals or property tags will be as follows: 1. Identifying decals and tags shall be uniformly placed on similar types of property, in a visible location, but in a manner that will not mar the appearance of the property.

B.

2. The following locations are recommended for placing identifying decals or tags on common items or property. 1. Desks - On the left inside of the pedestal or leg, in a manner that will permit the identification tag to be seen from the office chair. 2. Tables - On the leg or side rail 3. Chairs - Back of the seat support 4. Files, lockers, shelving - In the top front left corner XIV. Office machines (including typewriters, computers/components, printers, and copiers) - Preferably in front by the manufacturer's label

XV.

Upholstered and decorative furniture/art - At any convenient position where the tag or decal will not detract from the appearance of the item.

C.

The Property Control Coordinator shall also be responsible for supervising or delegating supervision of all details of the physical counting of property. (Annual Inventory Inspection) for dates to perform the annual inventory count/inspection and to submit reports to the Office of Accounting and Finance.

D.

ROOM RESPONSIBILITY ASSIGNMENT A. The Property Control Coordinator or designee will maintain a Room Responsibility Assignment Chart. This is a listing of campus personnel who are responsible for maintaining the security of inventory within certain assigned areas on the campus. The Property Control Coordinator or designee will enter the following information from the Room Responsibility Assignment Chart into the Inventory System: 1. Campus Name 2. Room Number Name of Person (person securing the room/area) The room number entered must already exist in the Inventory Master file and the social security number of the person responsible for the room must exist on the HRS file, or an error will display.

B.

3. C.

MAINTAINING INVENTORY RECORDS GENERAL A. The information needed to substantiate and maintain fixed asset records may be obtained from the following documents: 1. Purchase Orders 2. Receiving Worksheets 3. Reports Of Gifts and Reports of Gifts Inventory Input Forms 4. Off-Campus/Temporary Use Of Equipment 5. Property Change of Status Reports 6. Transfer Of Accountable Equipment 7. Property Disposal Reports 8. Inventory Maintenance Forms 9. BRCC Work Request Forms 10. Bar Code Assignment Logs 11. E-mail Requests 12. Receiving Logs

The fixed asset file is updated with new/adjusted inventory records in the following situations: 1. Whenever a receipt, return, or an adjustment of merchandise is applied toward a Purchase Order. 2. Whenever changes in an item's bar code number, serial number, value, description, P.O. number, or status occurs, 3. Whenever the building/room number changes within the location. OFFICE OF ACCOUNTING AND FINANCE RESPONSIBILITIES The responsibilities cited in this Section are listed in more detail in Good and Services Receiving Manual A. RECORD RECEIPT 1. When a fixed asset item is received, the Property Control Coordinator or designated personnel will record the receipt of the item(s) into the LPAA System. 2. If the fixed asset item is not accepted by the user or the cost center manager, the user or the cost center manager will e-mail the Property Control Coordinator or designated personnel to process the return. The Property Control Coordinator will also e-mail the buyer and request a Return of Merchandise Authorization (RMA) and instructions for returning the item. B. ASSIGN DECAL NUMBER 1. The Property Control Coordinator or designated personnel will only affix the bar code number to a fixed asset item that has been received, examined, and accepted by the user or cost center manager, and will then record the appropriate information into the LPAA System.

C. MAKE APPROPRIATE ADJUSTMENTS 1. Prior to updating the LPAA System, the Office of Accounting and Finance should verify the items that will be added to the LPAA System a. If any inaccuracies are found proper adjustments to the fixed asset record should be made by the Property Control Coordinator or designated personnel. b. If the report is accurate, an update can be made to the LPAA System. c. After the item has been accurately added to the LPAA System, changes authorized by the college or changes that require LPAA authorization must be submitted using appropriate BRCC forms. Other types of campus-authorized changes may be submitted and documented via an e-mail message.

D. REVIEW FIXED ASSET REPORTS 1. 2. The Property Control Coordinator designated inventory personnel shall review all report to ensure their accuracy and completeness. The Property Control Coordinator or designated personnel shall maintain a log of assigned bar code numbers to compare with the fixed asset reports.

RESPONSIBILITIES OF OFFICE OF ACCOUNTING AND FINANCE A. MAINTAIN AN INACTIVE INVENTORY FILE Fixed assets forms that have been submitted to the State Office for removal from the active fixed assets file are maintained in the Office of Accounting and Finance. B. MAINTAIN A SYSTEM OF INACTIVE CODES 1. The inactive code consists of two characters. REINSTATEMENT OF PROPERTY A. If a previously "Lost" or "Stolen" fixed asset that was removed from the active file has been located, the fixed asset can be reinstated in the "active" file. To reinstate the property, an Inventory Maintenance Form must be completed and submitted to the Office of Accounting and Finance. The college must assign a new bar code number and designate the appropriate code to authorize the reinstatement.

B.

FIXED ASSET REPORTS ANNUAL FIXED ASSET INSPECTION SCHEDULE A. B. The data contained in the fixed assets file shall be verified annually by a physical count of all fixed assets. All fixed asset items not found will be considered Temporarily Unaccountable (TU) items.

GENERAL PROCEDURES A. An annual inspection must be made of all accountable fixed assets as described below. 1. Items listed as temporarily unacceptable must be verified. 2. Items not listed on the report must be reported to the Office of Accounting and Finance for investigation. The Office of Accounting

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B.

C. D.

E.

and Finance shall take appropriate steps to add items to the fixed assets system by submitting a properly completed Inventory maintenance Form to the LPAA. If a fixed asset has been moved within the college, the Property Control Coordinator or designated personnel, must change the building/room number on the LPAA and/or internal System to reflect the new location. The Transfer of Accountable Equipment must be completed to document room changes. A printed e-mail message may be used for other types of campus-authorized changes. Every fixed asset item must be checked very carefully to determine whether or not a bar code number has been affixed to it. If a bar code number has been remove, the Property Control Coordinator or designated personnel must assign and affix a new bar code number and record the change on the Bar Code Assignment Log by listing both the new and old bar code numbers. If fixed asset items that are not listed on the LPAA and/or internal System are found during the annual count, the Property Control Coordinator or designated personnel must assign a bar code number and do the following: 1. If the fixed asset item is purchased item, complete and submit an inventory Maintenance Form to the Office of Account and Finance to add the item to the LPAA and/or internal System. 2. If the fixed asset item is a gift item, complete a Gifts Inventory Input Form and send it to the LPAA Office. The Office of Accounting and Finance will input the item into the LPAA and/or internal System. 3. Affix the new bar code number and record the new assigned bar code number on the Bar Code Assignment Log.

THEFT OR LOSS OF EQUIPMENT RESPONSIBILITY OF EMPLOYEE A. It is incumbent upon each employee to exert the utmost care and attention to safeguarding the property of BRCC. If an employee suspects that a theft has occurred, the loss should immediately be brought to the attention of the employee's immediate supervisor, who should then notify the Vice Chancellor for Administration and Finance of the college and the security forces of the college. The theft/loss should be investigated and reported as described in the procedures below.

B.

INVESTIGATING AND REPORTING LOSSES A. The Vice Chancellor for Administration and Finance will have an investigation conducted on any reported loss of fixed assets and will report all findings and recommendations to the Chancellor. The Chancellor will determine the disposition of each case.

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B.

College Police/Safety Department personnel will investigate all losses and make reports to the appropriate authorities and to the Vice Chancellor for Administration and Finance. All stolen property must be reported to the local police. Theft of any items procured with federal funds must be reported to local enforcement agencies and to the FBI. The Vice Chancellor for Administration and Finance or designated personnel will request the using division to prepare and submit a Property Change of Status Report to the Vice Chancellor for Administration and Finance. This report will be the authorizing document to designate and drop lost property from the active inventory records. The Vice Chancellor for Administration and Finance or designated personnel will forward the completed Property Change of Status Report to the LPAA office. The Office of Accounting and Finance will be responsible for maintaining copies of related investigation reports obtained from the College Police/Safety Department.

C.

D.

E.

DISPOSITION OF EXCESS/DAMAGED EQUIPMENT CLASSIFICATION Excess fixed asset items can generally be classified as follows: - A fixed asset item that is serviceable, but "excess" to the needs of the department due to technological changes, modifications to the curriculum, or modifications to classroom instructional procedures Damaged equipment can generally be classified as follows: Worn out or broken fixed assets which cannot be economically repaired Worn out or broken fixed assets which can be economically repaired

REPORTING PROCEDURES A. FIXED ASSETS 1. Capital equipment should not be disposed of without approval from the Chancellor or Vice Chancellor for Administration or Finance or designee. When a fixed asset item becomes damaged or excess to the needs of a division, a Property Disposal Report shall be prepared by the Division

2.

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3.

4.

Dean/Cost Center Manager, and submitted to the Property Control Coordinator or designated personnel for circulation. The Property Control Coordinator designated personnel shall circulate the reported serviceable, excess items via e-mail and other expedient college means, for a 10-day period, to other divisions and offices within the college. After the 10-day circulation period has ended, follow established policy and procedures.

B. NON-BAR-CODED (MINOR) EQUIPMENT 1. The Vice Chancellor for Administration and Finance or designee will determine whether or not lists of non-bar-coded items should be circulated prior to disposal. If the Vice Chancellor for Administration and Finance so authorizes, non-bar-coded, scrap/surplus materials may be either auctioned, sold locally, or disposed of without auctioning. The Vice Chancellor for Administration and Finance or designated personnel must coordinate the sale or disposal of materials obtained with Fund 11 (optional monies) must be deposited into a Fund 11 account.

2.

3.

C. EQUIPMENT PURCHASED WITH GRANT FUNDS 1. Special authorization must be obtained from the funding agency before disposing of any equipment that has been purchased with grant funds. The procedure to follow is described below. a. b. The Cost Center Manager must contact the BRCC Resource Development Office to initiate the disposal authorization process. The BRCC Resource Development Office will be responsible for contacting the funding agency and forwarding the agency's authorization document (e.g., memorandum, letter) to the Cost Center Manager. If the equipment is a fixed asset / capital equipment item ($250 or more in cost), the Division Chair/Cost Center Manager must attach a copy of the funding agency's authorization document to the Property Disposal Report. The item should be identified on the Property Disposal Report as a "restricted account purchase" within the item's description.

c.

DISPOSAL AUTHORIZATION A. After the 10-day circulation period has ended, the Property Control Coordinator or designee will submit all documented requests for items, along with the Property Disposal Report, to the Executive Director of Finance or designee for disposal instructions and disposal authorization.

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B.

The means of disposal will be determined by the disposal action code assigned to each item by the Property Control Coordinator or designated personnel and approved by the Chancellor or Vice Chancellor for Administration and Finance. A listing of the action codes and a brief explanation of each are provided below.

TRANSFER OF ACCOUNTABLE EQUIPMENT TRANSFER BETWEEN COLLEGES A. A request to permanently transfer accountable equipment must be authorized by a Transfer of Accountable Equipment. The transfer authorization must be signed by the head of the division releasing the property and approved by the Executive Director of Finance before any items can be physically moved.

B.

C.

The appropriate copy of the completed transfer authorization must be forwarded to the Office of Accounting and Finance for correction of fixed asset records. The signature of both the "releasing" and "accepting" parties must be present on the form before the Office of Accounting and Finance will change the inventory records. The Director of Facilities or designated personnel at the respective locations will arrange for the physical transfer of the item(s).

D.

INTERNAL MOVEMENT OF FIXED ASSETS A. The permanent movement of fixed assets from one division within the college to a different division within the same college will be documented and authorized on the Transfer of Accountable Equipment. The Property Control Coordinator or designated personnel shall update the inventory records to reflect the new location change. A room/location change within the same division must be updated on the Fixed Asset system by the Property Control Coordinator or designated personnel. A Transfer of Accountable Equipment form or an e-mail message can be used to document such room/location changes.

B.

FIXED ASSETS SCHEDULED FOR DISPOSAL AUTHORIZING DOCUMENTS COLLECTION OF ITEMS SCHEDULED FOR DISPOSAL

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A.

The Property Control Coordinator or designee and the Purchasing Department will make arrangements for disposal. The Property Control Coordinator or designated personnel should ensure that all BRCC and/or college logo on vehicles and other items has been removed before disposing of items.

B.

OFF-CAMPUS/TEMPORARY USE OF EQUIPMENT GENERAL INFORMATION A. BRCC equipment may be borrowed for use by any of the following: 1. BRCC employee(s) for off-campus use in a project 2. Another division within the college 3. A division at another campus All BRCC capital and minor equipment must be documented for off-campus and/or temporary use on an Off-Campus/Temporary Use of Equipment form. (If the equipment will not be used off-campus, an equivalent form with authorizing signatures and appropriate telephone numbers may be used). If the equipment is scheduled for use by a student in a college-related event, the sponsor of the event must sign for the equipment. The return of all borrowed equipment must be reviewed/reconciled by the lending division on a monthly basis.

B.

C.

D.

OFF-CAMPUS USE OF EQUIPMENT A. LIMITATION OF USE Off-campus use of BRCC property "must be for a college purpose." Removal shall not be permitted for personal use of an employee, student or other person, or for profit to such user." B. LOST OR STOLEN EQUIPMENT 1. 2. The requesting party is financially liable for the negligent loss or damage to the equipment while it is away from BRCC premises. If the equipment being taken off campus becomes lost or stolen, the procedure for reporting these items will be the same as the procedures outlined in "Theft or Loss of Equipment."

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C. RETURN DATE OF EQUIPMENT 1. 2. 3. The Project End Date and the date to return the equipment must be documented on the Off-Campus/Temporary Use of Equipment Form. Equipment should be returned no later than three (3) days after the Project End Date. The return date should not extend beyond the last date of the current semester or session. Exceptions are addressed below. a. If the return date is to be scheduled beyond the current semester or session, college staff must obtain authorization for extended use form the Chancellor or area Vice Chancellor. b. The authorization for extended use must be provided on the OffCampus/Temporary Use of Equipment form with an appropriate signature. c. All items on extended use must be verified at the beginning of each fiscal year. A new Off-Campus/Temporary Use of Equipment form and appropriate authorization must be obtained if additional use of equipment is requested.

D. DISTRIBUTION OF FORM After obtaining approval from the lending division chair/supervisor to lend the equipment, copies of the Off-Campus/Temporary Use of Equipment form should be distributed to: a. The borrower, as authorization for use, b. The lending division and c. The inventory control monitor E. VERIFICATION OF RETURN The lending division should inform the inventory control monitor by e-mail or other written means, of the date the equipment was returned

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III.

TRAVEL

Introduction. This section describes the guidelines and procedures involved in the processing and authorization of travel for BRCC employees and students. The Commissioner of Administration issued revised General Travel Regulations in Policy and Procedural Memorandum-PPM 49, refer to latest edition. This manual supplements the General Travel Regulations, indicating the College's policy where discretion is permitted or where exception by the Commissioner of Administration have been granted. All exceptions are addressed to the Commissioner by the Associate Vice Chancellor for Finance or designee. All employees of Baton Rouge Community College must adhere to the state travel regulations as outlined below and the Louisiana State Division of Administration Policy and Procedures Memorandum No. 49. All travel at College expense is subject to these regulations. College expenses include all funds, including grants and student assessed fees, which are administered by the University. A. Operating Guidelines. 1. A Request for Authorization to Travel Form shall be executed by the traveler and approved by the Department Head/Dean and the Vice Chancellor for Administration and Finance prior to any employee incurring routine, in-state or out-of-state travel. 2. A Request for Authorization to Travel Form is not required for the use of the College's vehicle where no other travel expenses will be incurred. The traveler's Department Head/Dean and Vice Chancellor must approve the request. 3. A Request for Use of College's Vehicle shall be submitted to the Director of Facilities. The traveler's vice chancellor must approve the request. 3. A request for Use of the College Vehicle shall be submitted to the Director of Facility Services. The travelers Vice Chancellor must approve the request. 4. Travel at the College expense will be authorized only when the purpose of the travel will benefit the College and/or the particular department concerned. 5. An authorization for routine in-state travel for an employee who must travel in the course of performing his/her duties may be approved by the Vice Chancellor for Administration and Finance once each fiscal year, and must be renewed each fiscal year. An annual authorization for routine in-state travel shall not cover travel between an employee's home and workplace, out-of-state travel; or travel to conferences and conventions. Payment of travel expenses will be subject to availability of funds in the respective departmental budget.

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6. Travelers must make reservations for airline tickets with the state-contracted travel agency. When making reservations, please identify yourself as a state traveler. The travel agency is required to quote the state-contracted rate, which is a non- penalty ticket, and an alternate rate of the lowest logical airfare, which is a penalty ticket. 7. Employees are required to complete an application for a Bank of America Corporate Travel Card with the Accounting Office. If an employee chooses not to submit an application, a request for a waiver must be submitted to the Vice Chancellor of Admin and Finance. If their waiver is granted, the approval must be forwarded to the Office of Accounting and Finance and the employee shall receive an advance of the institutions funds to complete travel. The corporate VISA card is to be used to purchase nonpenalty contract air fares, to pay conference registration fees, hotels, meals and other related-travel expenses. It is not intended to be a replacement for an employees personal credit card. The Bank of America Visa is a corporate card and is due in full upon receipt of the monthly statement. Any cardholder whose privileges have been revoked by Bank of America will not receive any travel advances from the college, excluding registration. All expenses including transportation, lodging and meals shall be reimbursed upon the completion of the travel. BRCC will not take any measures in re-activating the employees account.

8. A separate Authorization to Travel is required for each traveler who is to be reimbursed, except for students on group travel. In addition, include the following information: a.. Purpose of travel b. Attach registration forms, agenda for conference, BTA Request and Travel Advance 9. Non reimbursable travel expenditures include personal entertainment and alcoholic beverages. 10. The Request for a Travel Advance may be allowed for: a. Employees whose salary is less than $30,000/year b. Employees who applied for the state-sponsored corporate credit card program but were rejected (proof of rejection must be available in agency travel file). c. Employees who accompany and/or responsible for students on group or client travel. d. Employees traveling for extended periods, defined as 31 or more consecutive days.

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e. Employees traveling to remote destinations in foreign countries, such as jungles of Peru or Bolivia. f. Advance ticket purchase (until a business travel account with a corporate credit card can be established)/lodging purchase. g. Registration for seminars, conferences, and conventions. h. Incidental costs not covered by the corporate credit card i.e. taxi fares, tolls registration fees. i. Conference fees may be submitted on a preliminary request for reimbursement when paid in advance. j. Any ticket booked by a traveler 30 days or more in advance and for which the traveler has been billed, may be reimbursed by the agency to the traveler on a preliminary expense reimbursement request. The traveler should submit the request with a copy of the bill or invoice. Passenger airfare receipt must be attached to the final reimbursement request. k. Employees who infrequently travel or travelers that incur significant out-of-pocket cash expenditures. l. new employees who are infrequent travelers or have not had time to apply for and receive the card. 11. The Request for Advance must be in whole dollars and should not be less than $100. 12. For foreign travel and travel for extended periods, approval from the Chancellor must be attached to the request. The request must be attached to the Authorization to Travel. The request should also include: a. Purpose of travel b. Registration form

13. Those employees that do not have a Bank of America Corporate Travel Card must make reservations for airline tickets with a state contracted travel agency and complete the Request for Airline Ticket to be charge to the Colleges CBA.

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All travel expense reports must be submitted to the Office of Accounting and Finance within thirty (30) days after returning from the trip. Reimbursement requests at fiscal year end should be submitted on or before July 5. There will be no reimbursement for prior-year expenses.

For all instances where a travel advance was issued to the traveler, the travel expense form is due on the 1st of the month after such travel. A reminder notification will be sent by Accounts Payable to any employee, along with their respective Vice Chancellor and Dean, with an outstanding travel advance stating that the Travel Expense Account Form must be submitted or the advance repaid by the date indicated. This will be the only notification to the traveler. In the event that the Travel Expense Account Form has not been reconciled by the assigned date, a deduction in the amount of the advance will be withheld from the next salary check due to the employee. Upon the audit of the Travel Expense Account Form, if the reimbursement is less than the advance an audited copy of the Travel Expense Account Form and a letter will be sent to the traveler via mail indicating such with a payment deadline date. An email notification of such will also be forwarded to the traveler and their respective Vice Chancellor and Dean. The refund should be made payable to Baton Rouge Community College in the form of cash, money order or check. In the event that the Travel Expense Account Form has not been reconciled by the assigned date, a deduction in the amount of the advance will be withheld from the next salary check due to the employee. 15. The Expense Report should be fully completed with original receipts and other documentation, such as an agenda. The form must include: a. Arrival and Departure Times b. Designation of which meals are being requested for reimbursement, such as breakfast, lunch and dinner. 16. All expense reports must be completed and signed in ink. No liquid paper or correction fluid shall be used on an expense report. Any changes to an original expense report shall be made in ink, with the initial of the person making the correction and/or change, placed next to the change. B. Procedure. 1. A completed Request for Authorization to Travel, and/or Request for Airline Ticket Form should be submitted to the Office of Accounting and Finance. 2. Authorization to Travel forms that are incomplete or incorrect will be either returned to the traveler for correction or the traveler will be notified via email for additional documentation.

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3. All completed Authorization to Travel forms are forwarded to the Travel area for review and approval. 4. The travels and/or request for an advance is reviewed by the Travel area. If an airline ticket is to be called in on the Colleges Corporate Business Account (CBA), the Executive Director of Finance or authorized individual contacts the state contracted travel agency to approve the airline ticket purchase. The state contracted travel agency reviews the request and follows normal steps to process the airline ticket; then forwards a copy of the itinerary via facsimile or mail to the traveler.

5. The Office of Accounting and Finance informs traveler to claim invoice and forwards the pink copy of the Approved Authorization to Travel for their records. The Accountant or designee files the Authorization to Travel and supporting documentation. 6. The approved Authorization To Travel and/or the request for an advance is then forwarded to Accounts Payable, who then processes the registration/conference fees and advance request. Checks are generated directly off the accounting system. Checks and supporting documents are given to the Executive Director of Finance or designee to ensure that the vendor name and address matches and the amount of the check(s) are correct. 7. The checks and travel documents are returned to Accounts Payable or designee. Accounts Payable or designee then places the Approved Authorization to Travel and copy of the check in a file to await the submittal of the Travel Expense Form to clear the travel. Accounts Payable attaches a copy of the registration form and the canary copy of the Authorization to Travel behind the vendor check, if registration/conference fees are to be paid. 8. The original check(s) are logged out, mailed and/or contact the traveler to pick up.

Travel - Visitors to the Campus This section establishes the guidelines for visitors who are brought to the campus with the understanding that travel expenses will be reimbursed. Procedure 1. Authorization for Reimbursement of Travel must be obtained from the department head prior to being invited to campus for an interview.

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Authorization is granted via an Authorization to Travel Form. Travel expenses may not be paid or reimbursed to candidates for employment except for expenses incurred for interviews and/or official business trips. 2. A letter should be addressed to the visitor prior to his departure informing him of the necessity of obtaining receipts, keeping a record of expenses of his trip, and that reimbursement will be made in accordance with the State of Louisiana travel regulations and Baton Rouge Community College. It is recommended that a State of Louisiana Travel Pocket be included in the packet. 3. State-contracted services may be used to arrange travel for visitors to the campus but are not required if the visitors make their own arrangements from their departure city. In order to obtain the most cost effective methods of traveling, it is recommended that the college make all travel arrangements as it relates to airfare, local transportation and lodging. 4. The College official at whose request the visitor is on the campus shall be responsible for preparing the Travel Expense Form and obtaining the visitors signature and applicable receipts. The visitors home address and social security number must appear on the Travel Expense Form.

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IV. Contracting with Third Parties

This procedure applies to all contracts to which Baton Rouge Community College (BRCC) is a party. The contracting party designation on all contracts shall be in the name of Baton Rouge Community College (BRCC). The Chancellor or designee is the only person authorized to enter into any and all contractual agreements on behalf of BRCC. The Vice Chancellor of Administration and Finance and/or legal counsel will review all contracts for form and compliance with Louisiana Law prior to submission to the Chancellor for approval. Baton Rouge Community College shall not enter into any agreement that requires the college to provide liability insurance, to indemnify other parties, or to venue outside of Baton Rouge, Louisiana, without prior approval of the Chancellor and legal counsel Board of Supervisors approval is required on contracts where expenditures exceed $20,000.

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V. CONTRACTS
This statement establishes the guidelines for the processing of professional, personal, consulting, and social services contracts. The review process also ensures that a central record of all such agreements is maintained. The Louisiana Revised Statutes Title 39:1481-1526 directly address the laws governing professional, personal, consulting, and social services contracts. The official rules and regulations of the Office of Contractual Review appear in Title 34, Part V of the Louisiana Administrative Code. The College has authorization to enter into professional, personal, consulting, and social services contracts for $20,000 or less without the necessity of approval by the state Office of Contractual Review. Policy 1. For contracts over $5,000 attach the Letter of Certification. 2. Director/Department head, Chancellor and/or Vice-Chancellor for Administration and Finance and two witnesses must sign the contract. 3. Contractor and two witnesses must sign the contract, no faxed signatures accepted. 4. If the contractor is for consulting services the contractors resume must be included with the contract. 5. If the contractor is an out-of-state corporation, the corporation must be registered with the Secretary of State and a copy of the Certificate of Authority should be included with the contract. 6. If the contractor is a corporation, profit or non-profit, contract must be accompanied by a resolution from the Board of Directors of the corporation authorizing the signature for the corporation. 7. If the contractor is a for-profit corporation whose stock is not publicly traded, proof that a disclosure of ownership form has been properly filed with the Secretary of States Office must be submitted with the contract. 8. If the contractor is a state employee, written authorization from the agency head including the dates of services must accompany the contract.

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Procedure Step 1 Review the information below completely before completing contract STANDARDS FOR SUBMITTING CONTRACT REQUESTS TO THE OFFICE OF ACCOUNTING AND FINANCE (OAF) A. Minimum Contract Content: 1. Contains appropriate signatures of agency and contractor. 2. Contains appropriate approvals; i.e. Civil Service, Attorney General, etc. 3. Contains a date upon which the contract is to begin and upon which contract will terminate. 4. Contains a description of the work to be performed including goals and objectives, deliverables, performance measures and a monitoring plan. 5. Contains a maximum amount and schedule of payments to be made. 6. Contains an itemized budget if it is a cost reimbursement contract. 7. Contains a description of reports or other deliverables to be received, when applicable. 8. Contains a schedule when reports or other deliverables are to be received, when applicable. 9. When a contract includes travel and/or other reimbursable expenses, it contains language to effect the following: a. Travel and other reimbursable expenses constitute part of the total maximum payable under the contract, or b. No more than ($_________) of the total maximum amount payable under this contract shall be paid as reimbursable expenses, and c. Travel expenses shall be reimbursed in accordance with Division of Administration Policy and Procedure Memorandum 49 (The State General Travel Regulations). 10. Contains the responsibility for payment of taxes, when applicable. 11. Contains the circumstances under which the contract can be terminated either with or without cause and contains the remedies for default. Must contain 30 day termination at convenience of the state unless justified and approved by the Director of the Office of Contractual Review. 12. Contains a statement giving the Legislative Auditor and the Division of Administration Auditors the authority to audit records of the individual(s) or firm(s). 13. Contains an assignability clause. 14. Contains required anti-discrimination language (ADA). 15. Contains a signed BA-22 form. B. Additional Attachments which may be required by Office of Contractual Review for Contract Submittal: 1. Certification letter, if contract is over $5,000. 2. Multi-year letter, if contract exceeds 12 months. 3. Late letter, if contract is more than 60 days late.

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4. Board Resolution, if contractor is a corporation, either profit or non-profit. 5. Disclosure of Ownership affidavit which has been filed with the Secretary of State's Office if contractor is a for profit corporation whose stock is not publicly traded. 6. Certificate of Authority to do business in La. if contractor is an out-of-state corporation. 7. Resume for Consultants. 8. Advance payment justification from non-profit contractor and approval by the agency with a statement that this is the most cost effective way of obtaining the services and a recoupment schedule. C. Determination of Responsibility of Contractor: 1. Has adequate financial resources for performance, or has the ability to obtain such resources as required during performance. 2. Has the necessary experience, organization, technical qualifications, skills, and facilities, or has the ability to obtain them (including probable sub-contractor arrangements). 3. Is able to comply with the proposed or required time of delivery or performance schedule. 4. Has a satisfactory record of integrity, judgment and performance. NOTE: Contractors who are seriously delinquent in current contract performance, considering the number of contracts and the extent of delinquencies of each, shall, in the absence of evidence to the contrary or compelling circumstances, be presumed to be unable to fulfill this requirement. 5. Is otherwise qualified eligible to receive an award under applicable laws and regulations. 6. If a contract for consulting services is for $50,000 or more, or for social services for $150,000 or more, the head of the submitting agency has prepared, signed and placed in the contract file a statement of the facts on which a determination of responsibility was based. 7. On subcontracting, it has been established that contractor's recent performance history indicates acceptable subcontracting systems; or, major subcontractors have been determined by the head of the submitting agency to satisfy standard. D. Contracts Let via Request for Proposals Process Contract file attached and includes copies of the following: 1. Selection memorandum signed by agency head. 2. Proof of Advertisement. 3. Proof of Electronic Notification of RFP in LAPAC. 4. Summary of Proposal grades and grading sheets. 5. List of Social Services Providers, or 6. Verification that recent Pre-Qualified Offerers List was used (Consulting RFP). 7. Request for Proposal. 8. Winning Proposal.

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9. Award letter and loser letters. 10. Contract which includes Entire Agreement and Order of Precedence clauses. PROCEDURES FOR SUBMITTING CONTRACTS FOR PROFESSIONAL, PERSONAL, CONSULTING, SOCIAL SERVICES, AND INTERAGENCY AGREEMENTS TO THE OFFICE OF CONTRACTUAL REVIEW FOR APPROVAL 1. The original and two copies of the contract must be submitted to the Office of Contractual Review. Please refrain from sending any more than 3 copies. Internal agency copies needed may be copied by agency upon return by OCR. 2. Contracts should be sent to Contractual Review prior to effective date of contract, however, if submitted later than sixty days after the effective date, you must provide written justification for the delay. (See Late Letter Justification ) In no case will a contract or amendment be approved if it is submitted after its termination date. 3. If a contract is disapproved for any reason, the disapproval letter will spell out the steps you must go through to have invoices approved for payment when the contractor has performed work under a disapproved contract. (Louisiana Revised Statutes Title 39:1524 ) 4. Each contract submitted should already: A. Contain all appropriate contract clauses (i.e. assignability, tax, Legislative Auditor, etc). (See Sample Contracts ) B. Contain a description of work to be performed including goals and objectives, deliverables, performance measures and a monitoring plan. C. Be approved by Civil Service, unless exempted by Civil Service. (See Civil Service Exemptions ) D. Be approved by the Attorney General and concurred with by Office of Risk Management if it is for legal services. E. Be approved by the Legislative Auditor if auditing services are involved. F. Be approved by appropriate education governing board, if applicable (i.e. LSU Board of Supervisors, BESE, University of Louisiana System, etc.) G. Be approved by the Office of Telecommunications if the contract contains any telecommunications services. H. Be accompanied by a signed budget form BA-22 . I. Be accompanied by a certification letter unless the maximum amount is less than $5,000. J. Be accompanied by a letter of justification of contract term if longer than 12 months. NOTE: Multi-year contracts and contracts crossing fiscal years must contain fiscal funding clause. K. Be accompanied by a letter of justification if contract is received in OCR more than 60 days past the beginning of the contract. L. Include anti-discrimination language as directed by Americans with Disabilities Act of 1990. M. Travel must be in accordance with PPM 49 State Travel regulations if travel is to be reimbursed as a part of the contract.

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N. If the contract is for consulting services the contractor's resume should be included with contract. O. If the contractor is an out-of-state corporation, it must be registered with the Secretary of State and a copy of the Certificate of Authority should be included with contract. P. If the contractor is a corporation, profit or non-profit, contract must be accompanied by a Board resolution from the Board of Directors of the corporation authorizing the signature for the corporation. Q. If the contractor is a for-profit corporation whose stock is not publicly traded, proof that a disclosure of ownership form has been properly filed with the Secretary of State's Office should be submitted with the contract. 5. If the using agency has obtained prior delegated authority from the Office of Contractual Review, contracts for $20,000 or less may be approved by the using agency without the need for OCR review and approval. However, such agencies must submit quarterly reports to OCR as required. 6. Consulting service contracts for $50,000 or more must be let by a Request for Proposals process as outlined in the regulations of the Office of Contractual Review. If you are in doubt as to whether a contract is for consulting services, please get in touch with the Office of Contractual Review. 7. Social Services contracts for $150,000 or more annually must be let by a Request for Proposals process as outlined in the regulations of the Office of Contractual Review unless specifically exempt in accordance with Louisiana Revised Statutes Title 39:1494.1. 8. Certain consulting and data processing services RFP's and subsequent contracts require the review of the Procurement Support Team. 9. Performance evaluation or monitoring reports are the responsibility of the agency and are due in the Office of Contractual Review within 60 days after termination of contract. Please be sure to include OCR# and CFMS# on report. Additionally, reports must be sent to the Office of the Legislative Auditor for all contracts equal to or greater than $250,000. 10. In addition to the above, contracts awarded through a Request for Proposals process must contain the following documentation when submitted to Office of Contractual Review: 1. Selection Memorandum from agency head 2. Proof of advertisement and electronic notification in LAPAC in accordance with Louisiana Revised Statutes Title 39:1503 30 days for Consulting Services Contracts 14 days for Social Services Contracts 15 days for Department of Transportation and Development 3. Verification that most current Pre-qualified Offerers List was used to solicit proposes for Consulting services or List of Social Services providers solicited for Social Services Contracts 4. Summary of grades 5. Grading Sheets 6. RFP 7. Winning Proposal

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8. Contract 9. Notice of award letter and loser letters. 10. Contract should contain entire agreement and order of Precedence clauses. Step 2 Follow the following steps for proper execution of the contract BRCCS PROCEDURES FOR PROCESSING A CONTRACT $0 - $19,999.99 require only BRCC approval Due to OAF for review 30 working days prior to execution date. $20,000 - $49,999.99 requires BRCC & OCR approval. Due to OAF for review 90 working days prior to execution date. $50,000 and Above requires BRCC, LCTCS, & OCR approval Due to OAF for review by dates listed yearly Please note that no contract can begin until fully executed. (all necessary documents and signatures are obtained) Step 2-1 Contract and supporting documents are prepared by BRCC department employees and signed where appropriate. (Contracts must be submitted by deadline dates. No electronic copies are excepted.) Step 2-2 Contract and supporting documents are sent to OAF for review and approval. (Approval allows the department to send the contract to the contractor for their signature) Step 2-3 OAF returns contract and supporting documents back to the department so that the contractor can sign contract. (The department will send the contract to the contractor for their signature, The contractor will return the signed contract to the department) Step 2-4 When Contractor signs and returns to the department (with all areas signed) the contract and support documents are sent back to OAF. OAF will then send to the Vice Chancellor fo Administration and Finance for appropriate signatures and finial approval. (Only contract is sent to service provider.) Step 2-5 After the Vice Chancellor of Administration and Finance signs and approves The contract and supporting documents are returned to OAF for processing. (Processing means that if the contract requires approval from other state agencies OAF will forward to theses agencies.) Step 2-6 OAF will process and send the yellow copy of the requisition to the department. (Processing means that when all agencies have approved and OAF receives the approved contract, it will be encumbered in the accounting system and a copy sent to the department.) Step 2-7 When payments are due to contractors the department who initiated the contract must submit a detailed invoice to OAF Accounts Payable Section. Step 2-8 Payments are made by OAF against contracts after submission of invoice and requested support documents have be provided by the department. Step 2-9 Upon completion of the contract, the department submits a performance

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evaluation to OAF. Step 3 Complete the contract Opening Paragraph 1. Enter contractors complete name, address (include zip code), and telephone number (include area code). I. Scope of Services 1. a. Summary: Describe work to be performed in detail. (See attached statements not allowed) b. Goals: Describe what is to be accomplished. (See attached statements not allowed) c. Objectives: Describe how the goals will be met. (See attached statements not allowed) d. Deliverables: What the contractor will do or provide. (See attached statements not allowed) e. Performance Measures: Explain how you plan to measure the quality of the product or service. (See attached statements not allowed) f. Monitoring Plan: Who will monitor and the way you determine performance measures are met. (See attached statements not allowed) II. Payment Terms 1. Indicate maximum amount of contract 2. Indicate schedule of payments. a. Single payment (upon completion of service) b. Other (Specify by time sheet, quarterly etc.) III. Termination for Cause or Convenience 1. No additional information required. IV. Taxes 1. Indicate contractors tax identification number or social security number. V. Ownership 1. No additional information required. VI. Non-assign ability/Remedies for Default 1. No additional information required. VII. Auditors 1. No additional information required.

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VIII. Term of Contract 1. Indicate beginning and ending date of contract. IX. Fiscal Funding 1. No additional information required. X. Discrimination Clause 1. No additional information required. Ending Paragraph 1. No additional information required. Signatures 1. BRCC department employee should: a. Sign b. List title c. Have two (2) witnesses sign 2. The service provider should: a. Sign b. List title c. Have two (2) witnesses sign Step 4 Complete the Contract Transmittal Form Step 5 Complete the Fair Compensation Form Step 6 Complete the Letter of Certification 1. A certification letter shall accompany each contract over $5,000. 2. Complete all other letters and/or forms if necessary. (i.e. Multi-year letter, BA-22) Step 7 Complete the Consultant Services Requisition Form 1. All areas of form must be filled out completely and signed (Do not put See attached Contract) 2. Account # should include: a. Fund Code b. Organizational Code c. Expenditure Code d. Program Code Step 8 Complete the Performance Evaluation Form 1. A performance evaluation must be done on every contract and forwarded to the Contracts Officer within 30 days after the contract expiration date.

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VI. PETTY CASH

This statement established the guidelines for reimbursement of petty cash expenditures, and for establishing and maintaining petty cash funds. Policy Reimbursement through petty cash funds is NOT available for the following: Expenditure exceeding $50 per expenditure (Purchases may not be split to circumvent the $50 limit) Items available for purchase through our inventory or on state contract Purchase of items from the BRCC Bookstore Payments to individuals for personal services It is the colleges policy that departments shall not maintain separate petty cash funds. Extenuating circumstances that require deviation from the guidelines above must be approved by the Vice Chancellor for Administration and Finance prior to the purchase. Procedure 1. Individual Reimbursements

The BRCC Bursars Office maintains a petty cash fund for all departments. Individual reimbursement for petty cash may be obtained by submitting a properly prepared Petty Cash Reimbursement Request form to the Bursars Office. Requests for reimbursement should always be hand carried, never sent through the campus mail, and must be submitted within thirty days of date of purchase. 2. Petty Cash Funds

a. Expenditures: Both a vendors receipt and a Petty Cash Reimbursement/Advance Request Form shall support all petty cash expenditures. Vendor receipts and Petty Cash Reimbursement Request Forms are to be kept with the fund until it is reimbursed. b. Restrictions: Petty cash funds shall be kept separate and apart from all other funds. They are not to be commingled with personal funds, miscellaneous funds cash receipts, or revenue of any type which have been collected. Neither are they to be used for purchasing personal services, making advances to

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employees, cashing checks, purchasing stamps, or making other nonoperation disbursements. c. Time Limits for Submitting Reimbursement Request: Reimbursement must be requested within thirty days after the expense is incurred. d. Audits: Petty cash funds are subject to periodic audit by the LCTCS Internal Auditor or a representative from the Legislative Auditors Office.

3.

Fiscal Year-End Procedures: All petty cash expenditures must be submitted to the Accounting Office for reimbursement by close of business on the last working day of June, every year. Petty cash expenditures not submitted before fiscal year-end deadline will not be reimbursed.

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VII. CASH RECEIPTS

This statement establishes the guidelines for the handling of cash and other receipts. For purposes of this policy, cash receipts include funds by a department or activity in the form of cash, checks, money orders, credit cards, and electronic transfer. a. All payments should be made directly to the College Cashiers Office. b. All receipts intended for the College must be properly accounted for, carefully safeguarded, and promptly delivered to the College Cashiers Office. The Accounting Office is responsible for depositing College money in approved College bank accounts. c. Faculty and staff members are not authorized to collect payments from students in connection with their participation in classes. Course fees, lab fees, charges for field trips, charges for breakage or non-return of equipment and certain other charges are approved through established channels and are processed through the Office of Accounting and Finance. d. Cash receipts are not to be used to cash personal checks, to cover shortages, as petty cash/change funds, or to purchase materials and services. e. There should be adequate physical facilities (i.e., fireproof safes, locking file cabinets, etc.) for the safeguarding of cash prior to deposit. f. Safe combinations and keys to cash boxes or files must be restricted to an essential number of employees. g. NSF checks should be controlled and follow-up maintained independently of the cash function. Additionally, it is the policy of this office not to accept a check to clear a returned check. h. All favorable and unfavorable deposit discrepancies should be promptly and properly resolved. i. All checks must be restrictively endorsed immediately upon receipt. j. The person receiving cash must not have authority to sign checks and reconcile bank accounts and should not be able to access accounting records other than cash receipts. k. Someone who has no access to cash should reconcile cash collections to the bank statement. 34

DAILY PROCEDURES 1. Direct customers to make payments on student accounts to the College Cashiers Office. If a department inadvertently receives a payment for a student account, promptly deliver the payment to the Office of the Accounting and Finance. 2. At the end of the each day, the cashier should print a daily cash receipts summary of all receipts. The summary identifies the amount and type of cash received. 3. The cashier counts the cash in the cash box and this amount is compared with net cash receipts on the summary. Differences are identified as cash over or short. The differences are investigated and identified on the summary. 4. The cashier signs and dates the daily cash receipts summary. The cashier submits the daily cash receipts along with the summary to the Director of Accounting or other supervisor in his/her absence. The Director of Accounting reviews the summary and prepares the bank deposit ticket and signs the summary to document the review. 5. Another designated employee, other than the bank account custodian or the cashier, deposits the cash receipts with the bank. A validated bank deposit is obtained and attached to the daily cash receipts summary. The Director of Accounting compares the validated deposit ticket to a copy of the original deposit ticket and daily cash receipts summary to determine the proper amount was deposited. 6. The daily cash receipts summary, validated bank deposit ticket, and any remittance advices received are filed by date. 7. Cash Shortages/Overages: a. If a shortage or overage occurs in the daily cash receipts, fully explain the variance in the daily cash receipts summary. b. All overages in the daily cash receipts are deposited to the Current Unrestricted Fund. c. Any shortages in the daily cash receipts are recorded as a reduction of revenue. Revenue cannot be recorded in excess of total cash receipts (coin, currency, checks, etc.) d. If excessive and/or repetitive shortages or overages persist in the daily cash receipts, the college takes the applicable personnel actions to resolve the problem. This may included relieving the employee of his/her duties.

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VIII. STUDENT REFUNDS

This statement establishes the guidelines for the processing and disbursement of student refunds. Refund of tuition and fees for the fall, spring, and summer semesters is based on the student reduction in credit hours and/or official withdrawal of the student from the college. 8. Students withdrawing prior to the first day of classes are entitled to a full refund of tuition and refundable fees. 9. Students withdrawing during the first 7 days of classes shall receive a refund of 75% of total tuition and refundable fees. 10. Students withdrawing from day 8 through day 14 of classes shall receive a refund of 50% of total tuition and refundable fees. 11. Students withdrawing from day 15 through the end of the semester are ineligible to receive a refund. 12. Refund deadlines vary for the summer session and for special, short-term credit courses according to the length of the courses. 13. Two to four weeks after the refund period must be allowed for refunds. No cash refunds are made even if payment is made in cash. PROCEDURES i. After the 14th class day, the Director of Accounting runs a credit balance report. This report (TSRRFND) contains all students with a credit as a result of a reduction in credit hours and/or withdrawal from the College. ii. The Director of Accounting reviews the report and the students detail account to determine if the student is due a refund or an adjustment to their account. iii. Once the determination has been made, the refund detail code (RFND) is placed on the students account. iv. Once all of the cashier sessions have been balanced, the Director of Accounting closes all the opened sessions and proceeds with the daily closing process. This process feeds all the activity for the day to the general ledger. v. All students with the refund detail code are included on the invoice selection report. vi. At least once a week, checks are prepared for any student refund payments that have been processed up to that point. Checks are generated directly off the accounting system. Upon completion of the check writing process, the checks and supporting disbursement documentation is given to the Executive Director of Finance. vii. The Executive Director of Finance compares the supporting documentation to the corresponding checks and ensures that the vendor name and the amount of the check match.

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viii. The checks and disbursement vouchers are then returned to the Accounts Payable accountant and the disbursement vouchers are filed away. The checks are given to the Accounting Specialist, logged out and placed in envelopes and prepared for mailing. ix. The checks are placed in the mailroom and mailed to the vendors.

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IX. PAYMENT PLAN

Baton Rouge Community College will obtain assistance from a third party vendor to process the payment plan for students. The student must adhere to the process in which the third party has established to participate in the plan. Refunds If courses are dropped, the refund, if any is applied to the balance due. If courses are dropped and no refund is due, the balance is owed and must be paid in full. Refunds are based on total tuition and refundable fees owed and not tuition and fees paid at the time of registration.

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X. Annual Operating Budget

The Chancellor or designate is responsible for preparing the Annual Operating Budget, submitting the budget to the Board of Regents for approval, and implementing the budget as approved by the Board. To assure budgetary effectiveness, after the budget has been approved by the chief executive officer and adopted by the governing board, a system of control must be established. The Chancellor or designate is responsible for providing budgetary oversight and control of the annual budget. The Colleges Annual Operating Budget must be prepared in accordance with the budget format set forth by the Louisiana Board of Regents. Adoption An itemized budget covering the operation of the College shall be approved on or before September 1 of each year for the fiscal year beginning on July 1 of each year. After the Board of Regents approves it the approved budget shall be available for inspection during regular business hours. Distribution Copies of the annual operating budget shall be furnished to the Board of Regents for distribution to the Office of Budget and Planning, Legislative Fiscal Office, and the Legislative Auditors Office. Additional copies shall be delivered to BRCC as required. Budget Planning Budget planning shall be an integral part of overall program planning to that the budget effectively reflects the Colleges programs and activities and provides the resources to implement them. In the planning process, general educational goals, specific program goals, and alternatives for achieving program goals shall be considered. The Chancellor or designee shall supervise the development of a budget schedule and a specific plan for the budget preparation that ensures appropriate input from all levels of operations within the College. The budget shall conform to Board of Regents requirements and meet the standards of the Commission on Colleges of the Southern Association of Colleges and Schools. Authority to Amend The Chancellor shall have the authority to amend the approved budget or to adopt a supplemental emergency budget to cover necessary unforeseen expenses. The budget will be amended as actual conditions require such change. These changes will be promptly communicated to the appropriate BRCC staff.

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Budget process: Budget managers develop new fiscal year unit plans and budget requests. Unit plan/budget hearings. Each budget manager presents to executive cabinet. Executive cabinet reviews, submissions, establishes unit budget allocations, and Aligns unit plans to budget allocations. BRCC receives finial budget allocation per House Bill (HB) 1. Executive cabinet reviews proposed budget and adjusts to final budget allocation. Final approved budget updated and operating budget submitted to the Louisiana Community and Technical College System (LCTCS) finance department. Final approved budget is distributed to executive cabinet for distribution to budget managers.

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XI. Grant Funds Accounts

All grant funds received are deposited into an individual account and assigned an account number specific to its project. This account number should be assigned by the colleges Accounting and Finance department. Grant funds are always segregated from general operating funds of the College. At no time will grant funds be used to supplant funds from the operational budget of the College. All grants and contracts are awarded for specified periods of time.

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XII. Administration of Grants and Contracts

Baton Rouge Community College (BRCC) Office of External Resources provides the faculty, staff and students with assistance in the preparation and submission of proposals and in the administration of grants and contracts. This office provides a single focal point for the college community and external agencies and organizations for all activities related to the acquisition and administration of sponsored activities. It is the policy of BRCC that all external funding proposals are submitted to the Office of External Resources for review and approval prior to the commencement of any related work. The identified activities must meet the mission of BRCC, and BRCC must be able to fulfill the obligations of the grant (e.g. financial, facilities, personnel). Note: The researchers freedom to investigate and report results must be preserved. Research support from outside agencies should not undermine these basic research principles.

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XIII. Payroll Check Distribution

The Office of Accounting and Finance distributes all payroll funds by electronic transfer or checks. 1. Payroll checks will be mailed on Thursday before payday unless otherwise informed by the payroll manager. 2. Designated individuals for each department will distribute direct deposit statements to individual employees. 3. Each employee shall sign and date the signature list as evidence of having received his/her paycheck. 4. Unclaimed direct deposit statements will be returned to the Office of Accounting and Finance by the close of the tenth (10) working day after the pay date to be shredded.

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