Sacramento City College Administrative Services Procedures and Guidelines
Business Services Office January 2017 Contents
PURCHASING ....................................................................................................................................................... 2 Purchasing Options – General Fund, Child Care Fund, Capital Outlay Fund ........................................................ 3 Requisitions / Purchase Orders – General Fund, Child Care Fund, Capital Outlay Fund ...................................... 5 LRCCD Bid and Quote Requirements .................................................................................................................... 7 Sole Source Justification ......................................................................................................................................... 8 Blanket Purchase Orders ....................................................................................................................................... 10 Limited Purchase Orders (LPO) ........................................................................................................................... 11 Revolving Fund Cash ............................................................................................................................................ 13 College Store Supply Purchases - College Store Order Form .............................................................................. 14 Service Agreements .............................................................................................................................................. 17 Confirming Purchase Order .................................................................................................................................. 20 Campus Based Account Requisition / Purchase Order ......................................................................................... 21 Equipment Charged to Campus Funds ................................................................................................................. 23 SPECIAL EXPENDITURES................................................................................................................................ 24 Stored Value Cards ............................................................................................................................................... 25 Sacramento City College Gift Card/Certificates................................................................................................... 26 TRAVEL ............................................................................................................................................................... 29 Travel Authorization & Reimbursement Claim.................................................................................................... 30 Travel Authorization and Claim - Supporting Documents ................................................................................... 32 Travel Authorization Flowchart ............................................................................................................................ 33 Travel Claim Flowchart ........................................................................................................................................ 34 Meals for Student Travel ...................................................................................................................................... 35 Tipping Guidelines................................................................................................................................................ 38 PAYROLL ............................................................................................................................................................ 39 Timesheet Procedures ........................................................................................................................................... 40 PERSONNEL ....................................................................................................................................................... 41 Absence Report ..................................................................................................................................................... 42 Absence Reports for Classified Temporary, Student Help, and Work Study Employees .................................... 43 Personal Business, Personal Necessity, and Parental Leaves ............................................................................... 45 Employing Temporary Staff ................................................................................................................................. 47 Classified Temporary Employees ......................................................................................................................... 48 Intent Attachments for Classified Temporary - NEW INTENTS ........................................................................ 52 Intent Attachments for Student Help & Federal Work Study - NEW INTENTS ................................................. 54 Student Help Requiring DOJ Clearance ............................................................................................................... 56 CATERING, FOOD & REFRESHMENTS ......................................................................................................... 57 Food and Refreshments Expenditures .................................................................................................................. 58 Aramark City Café Catering Orders ..................................................................................................................... 59 Summary of LRCCD Food Expenditure Rules .................................................................................................... 60 FINANCIAL ENTRIES........................................................................................................................................ 62 Budget Entry ......................................................................................................................................................... 63 Journal Entry (JE) ................................................................................................................................................. 64 1
PURCHASING
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Purchasing Options – General Fund, Child Care Fund, Capital Outlay Fund
VPA/Business Services approval must be obtained in advance of any purchase; please submit paperwork for any of the
options listed below prior to ordering goods or services. Purchases using an LRCCD Requisition (option #1 & #4) must
have all college approvals (division manager & VPA) and an approved district PO before orders are placed. Unauthorized
purchases are considered the obligation of the person making the purchase.
1. LRCCD REQUISITION
a. An LRCCD Requisition is used to request the purchase of supplies, equipment, and services for any
amount (no minimum; no maximum). It should be used as the primary option for requesting goods and
services. Processing time varies but most purchase orders are issued in one week from receipt of
requisition. The Requisition/Purchase Order Process ("RPO") involves four basic steps:
b. Following college approval, the requisition is forwarded to District Purchasing for review and final
approval.
c. A District Purchase Order is produced and dispatched to the vendor. The PO is the formal contract with
the vendor.
d. The vendor is instructed on the PO to ship merchandise to the college Receiving office; Receiving will
deliver items to the requesting department and process a Receiver.
e. The vendor is instructed on the PO to mail their invoice to the district, which will match the PO and
Receiver to the invoice and issue payment.
2. LIMITED PURCHASE ORDERS (“LPO”)
a. A Limited Purchase Order may be used to purchase goods or services with a total amount of $200 or
less. LPO’s are approved by the college so they can be issued quickly. Please verify that the vendor will
accept a purchase order in advance of submitting your LPO. Supplies of LPO forms are available from
the Business Office.
b. Submit your authorized LPO to the Business Office for approval.
c. Mail or hand-deliver the vendor copy of the LPO (NOTE: the Business Office does not issue the LPO to
vendor).
d. Goods can be shipped to the college or picked up on “will call” from the vendor.
e. Receiving will process the goldenrod Receiver copy of the LPO for shipped goods; if you take delivery of
goods, notify Receiving promptly or submit the goldenrod copy of the LPO (“Receiver”) to the Business
Office.
f. Always submit original, itemized invoices to the Business Office promptly if given to you by the vendor.
3. REVOLVING FUND CASH
a. The Revolving Fund is available for urgently needed purchases up to $40 and less that are acquired from
local vendors. Please use procedures for District Requisitions or Limited Purchase Orders for routine
purchases. The Revolving Fund cash limit of $40 may not be circumvented with multiple requests for
purchasing items at the same or comparable vendor on or about the same date with different receipts.
b. Submit your authorized Revolving Fund request to the Business Office for approval.
c. You may request a cash advance or claim reimbursement for up to $40;
i. Advances: Cash is issued to the employee for a purchase; original, itemized receipts and unused
cash must be returned to the Business Office within three days.
ii. Reimbursements: Cash is issued to the employee upon submitting an original, itemized receipt
with the form.
NOTE: Revolving Fund purchases are limited to items allowed by the general fund or categorical program that
will be charged. In general, items such as refreshments, decorations, gifts, and awards are not allowed.
4. CONFIRMING PURCHASE ORDER
a. Confirming PO’s are appropriate when there is an emergency in which goods or repairs are urgently
needed. Examples are unexpected repairs of equipment or goods that are vital to instruction programs or
health and safety issues. Complete an LRCCD Requisition as detailed in purchasing option #1 (above)
and write your justification for a confirming PO in the description portion of the form. Please check with
the vendor to make sure they accept a verbal/fax PO.
b. Hand-walk your manager-authorized requisition to the Business Office for review.
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c.
d.
e.
f.
Following Business Office review, walk the requisition up to the VPA for approval.
Return the requisition to the Business Office; we will fax your request to the district.
We will notify your manager once a purchase order number is assigned.
A hard copy of the PO will be mailed to your office within one week.
BUDGET CHECK
All purchase requests are checked for sufficient budget prior to being forwarded to the district. Verify sufficient budget for
purchases using the Peoplesoft Financial Information website. If additional budget is required for a purchase, please
submit your Budget Entry before sending your requisition to the Business Office. If a Budget Entry is processed to cover
a requisition, please add sufficient funds to allow for contingencies such as price increases or unknown vendor charges.
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PURCHASING NOTES
District Purchasing may change vendors to get a lower price. If you have a reason for the District to use a
particular vendor, please state your justification on the Requisition.
Personal items and other goods not covered by a Purchase Order that are shipped to the college will be rejected
at the Receiving dock.
If you take delivery of any commodity or service that is ordered using an LRCCD Purchase Order, immediately fill
out a Partial Receipt Report ("Receiver"), attach the original packing slip and/or invoice, and forward to the
Receiving office.
Under normal circumstances, vendors will send invoices to the district. If an invoice comes to you, please forward
it to the Business Office promptly.
Finally, remember a purchase order must be in place prior to making a purchase. Without prior approval, it is an
unauthorized expenditure.
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Requisitions / Purchase Orders – General Fund, Child Care Fund, Capital Outlay
Fund
VPA/Business Services approval must be obtained in advance of any expenditure requested using
LRCCD Requisitions. All requisitions are forwarded to District Purchasing to request official purchase
orders. Purchases made without an authorized Purchase Order set up in advance are considered the
obligation of the person making the purchase.
REQUISITIONS (GS#127)
An LRCCD Requisition is used to request the purchase of supplies, equipment, and services. It is the primary
purchasing process for requesting goods and services over $200. The Requisition/Purchase Order Process ("RPO")
involves four basic steps:
1. Following VPA/Business Services approval, the requisition is forwarded to District Purchasing for review and final
approval.
2. A District Purchase Order is produced and dispatched to the vendor. The PO serves as the formal contract with the
vendor.
3. The vendor will receive instructions to ship merchandise to the college Receiving office; Receiving will deliver items to
the requesting department and process a Receiver.
4. The vendor will receive instructions to mail their invoice to the district; the district will match the PO and Receiver to the
invoice and issue payment.
QUOTES
We recommend that an itemized, written quote be attached to all LRCCD Requisitions that include items costing over
$1,000. Price differences, omitted charges such as freight and sales tax, and calculation errors can delay production of
purchase orders. Help prevent these delays by obtaining a written quote from a sales representative.
- For Requisitions with items costing between $1,000 and $5,000, three comparative price quotes are required. District
Purchasing will obtain price quotes if they are not provided when a requisition is forwarded to the district.
- Board policy (P 8323) requires District Purchasing to obtain three written price quotes for purchases with items costing
between $5,000 and $87,800. Please allow additional processing time for requisitions that require additional formal
quotes.
- Computer hardware and software: Please obtain a written quote and hardware specifications from the college
Computer Services office for all purchases of computer items.
- Audio/Visual equipment: Please obtain a written quote and hardware specifications from the college’s Media Services
office.
BIDS
Purchases of equipment, materials, and supplies or any requisition for professional, non-construction, and maintenance
services in excess of $87,800 must go through a formal bid process (R-8323). Bidding requires the item(s) be advertised
in a newspaper having general circulation within the District for not less than two consecutive weeks before the bids are
opened. The average bid process is 4 to 5 weeks from receipt of the college's requisition.
BUDGET CHECK
Requisitions are checked for sufficient budget just prior to being forwarded to the district. If additional budget is required
for a purchase, please submit your Budget Entry prior to sending your requisition to the Business Office.
CHANGE ORDERS
A Change Order is any modification to an existing purchase order:
- Change in Item price
- Change in Item Quantity
- Change in Item Description
- Additions or Deletions of Item(s)
- Change in Budget Number
- (For Blanket PO's) Increases or Decreases in the Encumbrance (PO amount), Change in Authorized Signers or Effective
Dates
Your area manager and the Business Office must authorize all Change Orders in advance. Please verify sufficient budget
and submit Budget Entries, if necessary, prior to requesting Change Orders. Please do not spend against a Blanket PO
with depleted funds; BPO's will close if fully expended.
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PURCHASING NOTES
1. District Purchasing is required to change vendors to get the lowest price. If you have a reason for the District to use a
particular vendor, please state your justification on the Requisition.
2. If you take delivery of any commodity or service that is ordered using a LRCCD Purchase Order, promptly notify
Receiving or fill out a Partial Receipt Report ("Receiver"), attach the original packing slip and/or invoice, and forward to
Receiving. Reimbursement for items delivered to a home address are not allowed.
4. Under normal circumstances, vendors will send invoices to the district. If an invoice comes to you, please forward it to
the Business Office promptly.
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LRCCD Bid and Quote Requirements
COMPARATIVE PRICING
To ensure purchase of materials and services at the most advantageous price, District policy requires comparative
shopping prior to authorizing purchases. District policy applies to ALL purchases, regardless of funding source.
The District Purchasing office can obtain Quotes for qualifying purchases charged to district funds (Fund 11, 12, 33, and
41). Each division is responsible for acquiring Quotes for qualifying purchases charged to campus funds (Fund 13, 14,
71, 72, 81, and 83). The formal Bid process for qualifying purchases is performed by District Purchasing, regardless of
funding source.
Guidelines for comparative pricing vary according to the dollar amount of the purchase. All purchases for single items
costing over $1,000 must obtain quotes prior to ordering and receiving goods or services. District policy, with few
exceptions, stipulates that orders be awarded to vendors offering the lowest price.
Informal Quotations
Purchases with a unit cost ranging from $1,000 to $5,000 require documentation of informal quotations (telephone,
website) from three separate sources.
Formal Quotations
Purchases with a unit cost ranging from$5,000 to $87,800 for materials and services require three written quotations.
The illustration below summarizes the procedures used to implement comparative pricing on items over $1,000.
$1,000 to $5,000
Obtain 3 informal
quotes
Purchasing Dept.
Issues Purchase
Order
$5,000 to Bid Limit
Obtain 3 formal
quotes
Obtain LR Board
Approval
Formal Bid
Required $87,800 or
more
Purchasing advertises,
handles bids, and
recommends award
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Sole Source Justification
Sole Source
Sole source items are those items which perform a certain function for which no other items are known to exist. In a highly
technological society, either patents or a clearly superior product may perform a function that limits you to a sole source. If
it is economically advantageous and critical for its use in conjunction with instruction or operation to use such a product,
then it is suggested that you do so. Justification for specifying such items is extremely important and should be clearly
stipulated.
Single Source
Single source items are those purchased using an objective business decision such as leveraged volume purchase
contracts or standardization where the items are available from more than one vendor source but allow strategic or cost
savings by utilizing a single vendor.
LRCCD Policy
The district identified criteria to assist making the sole or single source determination and if it is justified. The single source
justification (SSJ) form should accompany the requisition with the most appropriate criteria selected for the single or sole
source justification. Please note some of the criterion require a memorandum detailing the justification be attached to the
SSJ form. Please contact your campus staff in the Business Service Office for information.
Competitive bidding is not a thoroughly suitable purchase method for sole-source items. It is best to advertise for
bids on an "approved equal" basis; if no bids are offered, proceed to negotiate a fair and reasonable price with the
sole source. When only one bid is received, you may have a sole-source situation if you believe that no other
competitive sources are available.
Sole-source acquisitions must be justified in sufficient detail to explain the basis for suspending the usual
competitive procurement process.
The following represents factors that might justify sole source:
1. What capability does the proposed vendor have that is critical to the specific effort and make the vendor
clearly unique compared to other vendors in the same general field?
2. What prior experience of a highly specialized nature does the proposed vendor have that is vital to the
proposed effort?
3. What facilities, staffing, and/or equipment does the proposed vendor have that are
specialized and vital to the commodities or services required?
4. Does the proposed vendor have a substantial investment that would have to be duplicated at
the District's expense by another vendor entering the field?
5. If schedules are involved, why are they critical and why can the proposed vendor best meet
them?
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LOS RIOS COMMUNITY COLLEGE DISTRICT
Sole Source Purchase Justification
Vendor: ______________________________________
Requisition No: ______________________
Commodity/Service: ___________________________________________________________________
Estimated annual expenditure for the above commodity or service: $: ____________________________
Pursuant to Purchasing Policy, Sole Source purchase requests & approvals must be performed in advance
and shall be supported by written documentation. This form and appropriate supporting documentation fulfils
that requirement.
Initial all entries below that apply to the proposed purchase. Attach support documentation justification memo
as described below (More than one entry will apply to most sole source products/services for purchase
requested).
1. _______ SOLE SOURCE REQUEST IS FOR THE ORIGINAL MANUFACTURER OR PROVIDER,
THERE ARE NO REGIONAL DISTRIBUTORS. (Attach the manufacturer’s written certification
that no regional distributors exist. Item no. 4 also must be completed.)
2. _______ SOLE SOURCE REQUEST IS FOR ONLY GREATER SACRAMENTO AREA DISTRIBUTOR
OF THE ORIGINAL MANUFACTURER OR PROVIDER. (Attach the manufacturers — not the
distributor’s — written certification that identifies all regional distributors. Item no. 4 also must be
completed.)
3. _______ THE PARTS/EQUIPMENT IS NOT INTERCHANGEABLE WITH SIMILAR PARTS OF
ANOTHER MANUFACTURER. (Explain in separate memorandum.)
4. _______ THIS IS THE ONLY KNOWN ITEM OR SERVICE THAT WILL MEET THE SPECIALIZED
NEEDS OF THIS DEPARTMENT OR PERFORM THE INTENDED FUNCTION. (Attach
memorandum with details of specialized function or application.)
5. _______ THE PARTS/EQUIPMENT IS REQUIRED FROM THIS SOURCE TO PERMIT
STANDARDIZATION. (Attach memorandum describing basis for standardization request.)
6. _______ CALIFORNIA MULTIPLE AWARD SCHEDULE (CMAS)PURCHASE CONTRACT NO:_____________
7. _______ “PIGGY-BACK”/UMBRELLA PURCHASE ON ANOTHER GOVERNMENT ENTITY’S CONTRACTS
8. _______ NONE OF THE ABOVE APPLIES. A DETAILED EXPLANATION AND JUSTIFICATION FOR
THIS SOLE SOURCE REQUEST IS CONTAINED IN ATTACHED MEMORANDUM.
The undersigned requests commodities and services to be procured from the vendor identified as the sole
source supplier of the service or material described in this sole source justification and is authorized as a sole
source for the service or material.
______________________________________________
AUTHORIZED SIGNATURE
____________________
DATE
SOLE SOURCE AUTHORIZATION:
(PURCHASING USE ONLY)
□
By:
□
APPROVED
DISAPPROVED
________ Date: _________________
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Guidelines Div. #:
______
Blanket Purchase Orders
A Blanket Purchase Order is an "open" purchase order with a vendor to buy goods or services.
BPO's may be set up with vendors that are used frequently - a minimum of six purchases and at least
$1,000 in expenditures for the fiscal year. BPO's are normally set up for the entire fiscal or academic
year.
Benefits
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Fast purchasing. Division-authorized staff can place orders directly with vendors as goods and
services are needed.
Only one requisition is needed to purchase goods and services with a vendor for the entire
fiscal year.
Simplified receiving documentation ("Blanket Order Release"). Perfect match of quantity,
price, and receipt is not required to pay the vendor as it is with regular purchase orders.
Procedures
1) Set up BPO's for the total amount of planned purchases for the fiscal year (avoid frequent change
order increases). If you've used the vendor in the past, check your records for historical expenditures
and change order history.
2) Always check budget for sufficient funds before submitting requisitions. Go to the Peoplesoft
Financial Information website at http://psreports.losrios.edu/ and select "Account Balance &
Transaction History" to check budget number balances.
3) Verify BPO balances before ordering goods and services from vendors. Please do not place
new orders if your BPO does not have sufficient balance to cover the purchase.
4) Submit Blanket Order Releases promptly. Releases should be submitted the day of receiving
goods and services.
 Attach a printout of the Blanket PO Balance to your Release. Go to the Peoplesoft Financial
Information website at http://psreports.losrios.edu/ and select "Purchase Order Balance
Information" and print this page.
5) If a BPO increase is needed, submit a Blanket Order Extension request prior to placing a
new order (be sure to budget check). Purchases against BPO's without sufficient balance are
unauthorized purchases.
6) Attach original invoices and credit memos received by the department to your Release.
7) Invoices for goods or services not delivered must be credited by the vendor to relieve the district
from the obligation to pay. It is the department's responsibility to request credit memos from vendors
for invoiced goods and services not delivered or returned.
Common Problems
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Blanket Order Releases submitted late or not at all.
Processing of Change Orders for under-encumbered/unplanned purchases that exceed BPO
amounts.
Purchases made against BPO's with depleted balances ("encumbrances").
Change order increases not passing budget check.
Purchases made after year-end cutoffs and after BPO's are closed.
Using Blanket Purchase Orders is a convenient way to purchase goods and services, allowing
greater freedom for ordering and improved timeliness for the receipt of needed goods. As with any
purchasing process, it is important to get prior approval for all orders, follow procedures, and adhere
to board policies and regulations for expenditures.
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Limited Purchase Orders (LPO)
For purchases charged to the General Fund, Child Care Fund, or Capital Outlay Projects Fund
Manager authorization must be obtained in advance of any purchase; please submit Limited
Purchase Orders (LPO’s) prior to ordering goods or services.
Advantages:
 LPO’s are a faster way to purchase goods or on-site repairs totaling $200 or less, including tax
 LPO’s may be used to order merchandise shipped to the college, to authorize and request
payment for repairs, to request prepayment for subscriptions, or to “will call” purchases directly
from local vendors who accept purchase orders
 LPO’s are a more expedient way to complete small purchases because they are not processed
by District Purchasing, needing only college review and approval.
Limitations:
 Multiple LPO’s may not be used to exceed the $200 spending limit
 LPO’s cannot be used for contracted services or professional services that require a Service
Agreement
 LPO’s cannot be used to pay individuals
 LPO’s cannot be used to pay for employee, student, or volunteer travel expenses
 LPO’s cannot be used to advance or reimburse employees for out-of-pocket purchases
Many vendors accept purchase orders but some retailers do not. Please verify that the vendor
will accept a purchase order in advance of submitting your LPO request for authorization.
Supplies of LPO forms are available from the Business Office and are normally issued in small
quantities for control purposes.
Procedures:
1. Submit your division-authorized LPO to the Business Office
a) Vendor Name & Address - the business to be paid for providing goods or on-site repairs
b) Delivery Instructions - “Sacramento City College, 3835 Freeport Bl., Sacramento,
CA. 95822” (please do not leave blank)
2. Goods can be shipped to the college or picked up from the vendor as indicated by your “Delivery
Instructions” on the form. Handling of the Vendor copy and Receiving copy of the LPO form varies
according to your selection:
a) Deliver to the College: Select this to have the purchase shipped to the college Receiving
Office. If selected, the Business Office will return the vendor copy (blue) of the form to you to
dispatch to the vendor. The Receiving Office will be issued the goldenrod Receiver copy of the
LPO and process it after the merchandise is delivered to the college.
b) Will Call: Select when picking up merchandise from a vendor location or if you accept
delivery of merchandise or repairs. Delivery to a private address is not allowed.
 If selecting Will Call, give the vendor copy (blue) to the vendor when picking up your
order
 Promptly submit the signed goldenrod Receiver to the Business Office to verify
receipt of goods or services
 Promptly submit original, itemized invoices to the Business Office if given to you by
the vendor.
3. Please promptly notify the BSO if item descriptions, quantity, or cost exceed the approved LPO.
An LPO is no longer valid if the total amount exceeds $200.
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Revolving Fund Cash
For purchases charged to the General Fund, Child Care Fund, or Capital Outlay Projects Find
Manager authorization must be obtained in advance of any purchase; submit Revolving Fund
requests prior to ordering goods or services. Unauthorized purchases are considered the obligation
of the person making the purchase.
The Revolving Fund is available for purchases up to $40 and less that are acquired from local
vendors. Please use procedures for District Requisitions or Limited Purchase Orders for routine
purchases.
The Revolving Fund may not be used to prepay for orders. Purchases must be paid for upon taking
delivery of merchandise. Reimbursements to employees for purchases delivered to a home address
are not allowed.
The Revolving Fund cash limit of $40 may not be circumvented with multiple requests for
purchasing items at the same or comparable vendor on or about the same date with different
receipts. Revolving Fund purchases are limited to items authorized and listed on the request
form.
1. Submit your authorized Revolving Fund Request to the Business Office for approval.
2. You may request a cash advance or claim reimbursement for up to $40;
a) Advances: Cash is issued to the employee to make a purchase
1) Return the original, itemized receipt and unused cash to the Business Office within
three days.
b) Reimbursements: Cash is issued to the employee upon submitting an original, itemized
receipt with the authorized request form.
NOTE: Revolving Fund purchases are limited to items allowed by the general fund or categorical
program that will be charged. In general, items such as refreshments, decorations, gifts, and awards
are not allowed.
BUDGET CHECK
Revolving Fund requests are checked for sufficient budget just prior to being approved by the
Business Office. Please verify sufficient budget using the Peoplesoft Financial Information website.
If additional budget is required for your purchase, please submit a Budget Entry before sending your
Revolving Fund request to the Business Office.
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College Store Supply Purchases - College Store Order Form
The College Store Supply Order process may be used to purchase a wide variety of
office supplies and paper for administrative or instructional use. Supply order requests
are made using the College Store Order form and forwarded to the Business Services
Office for college approval (see flowchart).
This purchasing process and form is restricted to acquiring office supplies or
instructional books and materials. The following items may not be purchased using the
College Store Order Form:
 Equipment and furniture with an item cost of $200 or more
 Non-Office Supply items:
o Apparel, food, decorations, gifts, gift certificates, and awards
o Bulk purchases of materials to give to students or other nonadministrative use such as textbooks, calculators, flash drives, and
office supplies
o Textbook orders over $1,000
o Items used for personal consumption that would otherwise be
considered a personal expense (sundry items, greeting cards, etc.)
NOTE: The non-office supply items listed above may be purchased - if
allowed by budgets in Funds 12, 13, 14, 71, 72, 81, and 83 - from the College
Store using the appropriate requisition form (District Requisition, Campus
Account Requisition, Limited Purchase Order). Please DO NOT use the
College Store Order Form.
Manager authorization must be obtained in advance of any purchase:
1. Manager authorization must be shown by their signature on the request form
or
2. Typed Name on form and emailed by the manager
Unauthorized purchases are considered the obligation of the person making the purchase.
Expenditures for purchases from the College Store will be posted weekly by the Business Services
Office after receipt of the billing portion of the College Store Order form. No other paperwork is
required.
BUDGET CHECK
College Store order requests are checked for sufficient budget prior to being approved. Verify
sufficient budget for your orders using the Peoplesoft Financial Information website.
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Service Agreements
A Service Agreement requisition is used to establish a purchase order for contracted services, such
as a one-time-only lecture, workshop, or performance related to a college program. The Service
Agreement form and its five required addendums, the Independent Contractor Checklist, Service
Agreement Certification, the Conflict of Interest Statement, IRS Form W-9 and CA Form 590 is the
packet of required attachments to an LRCCD Requisition or Campus Based Account Requisition. All
forms are available in the Duplicating Office.
All six forms, in addition to the requisition, are required for the following reasons:
a) To determine whether or not the services should be paid using a purchase order or paid on
an employment contract (Intent, ESA, TCS).
b) To document the specific services to be performed, insurance liability, and payment terms.
c) To verify an individual’s name, address, citizenship, and taxpayer ID for IRS reporting (form
1099).
d) To prevent conflict of interest.
NOTE: Special procedures are required to pay honorariums to Foreign Citizens. Please see
the information sheet “Paying Foreign Citizens.”
Forms
1) The Service Agreement form requires specific information from the vendor/contractor, as well as
their signature. This will involve the need to meet with the individual or mail the form at least three
weeks in advance of services in order to complete it. Please allow sufficient lead time to accomplish
this requirement in advance of services.
2) The Independent Contractor Checklist and
3) The Service Agreement Certification
are questionnaires for the contractor to answer. Both forms should be filled in by division staff while
interviewing the contractor and signed by the manager or program coordinator.
4) Conflict of Interest Statement signed by manager or program coordinator.
5) IRS Form W-9 and CA Form 590 completed by contractor.
Attach ALL SIX FORMS to your requisition.
Insurance
Insurance is not required for guest speakers/lecturers performing traditional speaker type activities
(lecture, handouts, etc) with or without a fee (stipend, honorarium, etc).
Insurance is required, in accordance with District insurance guidelines, if the speaker:
 Uses District equipment
 Provides equipment that may result in injury
 Sells merchandise (books, CDs, etc.)
 Performs interactive activities where audience participates outside traditional lecture
 If the college is charging admission to the speaker to protect the college from loss in the event
a cancellation resulting in ticket refunds.
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Notes
Please ask the contractor to quote one all-inclusive price for the service; avoid language that refers to
reimbursement for expenses. If reimbursement for “expenses” is included, the contractor must
include original receipts for these expenses with their invoice. All reimbursements for expenses will
be at district rates or allowances. Items such as alcoholic beverages and valet parking are not
reimbursable.
All college approvals (division manager & VPA) must be obtained in advance before services are
performed. Unauthorized purchases are considered the obligation of the person making the order.
Processing
1. Following college approval, the requisition and Service Agreement packet is forwarded to District
Purchasing for review and final approval.
2. A Purchase Order is produced and issued to the contractor. The PO is the formal contract with
vendor.
3. Immediately following performance of services by the contractor, prepare a Partial Receipt Report
(i.e., “Receiver”) and forward to the college Business Office.
4. The vendor will be instructed on the PO to mail their invoice to the district or college, depending
upon the type of PO requested.
Requisitions are checked for sufficient budget prior to being forwarded to the district. Verify sufficient
budget for Requisitions by using the Peoplesoft Financial Information website.
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Paying Foreign Nationals
Procedures for departments that invite foreign nationals to campus to lecture or perform and
agree to make payment to these visitors:
The visitor's visa status determines whether the district is legally able to pay such visitors and must be determined before
the visitor lectures or performs. General guidelines for visa types most common in higher education are listed below:
Alien registration or
green card.
Payment is allowed.
B-1, B-2
Honoraria payment is allowed if the visitor does not stay at the college more than 9 days
and attests that he/she has not received more that 5 honoraria payments in the last 6
months. Payment for services is not allowed (e.g., consulting, training, etc.).
F-1
Payment is only allowed if the college is the sponsor of the visa.
H-1
Payment is only allowed if the college is the sponsor of the visa.
J-1
Honoraria payment is only allowed if the college is the sponsor of the visa or the
institution that sponsored the J-1 provides a letter of authorization. Payment for services
is not allowed (e.g., consulting, training, etc.).
TN (Canada, Mexico)
Payment is only allowed if the college is the sponsor of the TN.
Tax Reporting and Withholding on Payments to Foreign Nationals
The IRS requires that non-resident aliens submit a completed “Certificate of Foreign Status of Beneficial Owner for US
Tax Withholding” W-8BEN form before payment for services or honoraria may be issued. Nonresident aliens are foreign
nationals that do not have a green card and do not meet a substantial presence test regarding their length of stay in the
U.S. Most foreign nationals visiting are considered to meet the IRS definition of nonresident alien.
The W-8Ben form requires a social security number or taxpayer identification number (TIN). Many nonresident aliens do
not have a social security number and are not eligible to obtain one. These individuals should have an individual taxpayer
identification number (ITIN). If the nonresident alien does not yet have an ITIN, he or she must apply for one by
submitting a completed ”Application for Individual IRS Taxpayer Identification Number” W-7 form to the IRS.
The IRS also requires the district to withhold taxes of 30% on payments for services or honoraria to nonresident aliens.
The U.S. has tax treaties with over 50 countries and some treaties exempt withholding up to a certain amount or reduce
the amount of withholding tax. The nonresident alien must claim treaty benefits by submitting a completed “Exemption
From Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual” 8233 form to
the district before payment is made. Once the district certifies that the form is satisfactorily completed, it is forwarded to
the IRS for approval.
Forms and Documents
If the individual meets these INS and IRS requirements, the following forms and support documents must be submitted a
minimum of 30 days in advance:
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Requisition form
Service Agreement form
Service Agreement Certification form
Independent Contractor Checklist form
W-8 Ben form
Copy of Visa
Copy of front and back of I-94
All documents must be approved and a purchase order issued before service can be provided.
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Confirming Purchase Order
General Fund, Child Care Fund, Capital Outlay Projects Fund
Manager authorization must be obtained in advance of any purchase; please submit paperwork prior
to ordering goods or services. Purchases using an LRCCD Requisition must have all college
approvals (division manager & VPA) and a district PO set up before orders are placed. Unauthorized
purchases are considered the obligation of the person making the purchase.
Procedure:
Confirming PO’s are appropriate when there is an emergency or a situation in which goods or
services are urgently needed. Under normal circumstances, confirming PO’s are created by district
Purchasing the same day. Examples are unexpected repairs of equipment and instructional materials
that are vital to college programs. Complete an LRCCD Requisition and include your justification for
a confirming PO in the description portion of the form or on a separate memo. Please check with the
vendor to make sure they accept a verbal PO.
1. Hand-walk the authorized requisition to the Business Office for review while you wait.
2. Following Business Office review, walk the requisition up to the VPA for approval.
3. Return the requisition to the Business Office; we will fax or email your request to the district.
4. We will notify your manager via email when a purchase order number is assigned by the district.
5. A hard copy of the PO will be mailed to the division office within one week.
BUDGET CHECK
Requisitions are checked for sufficient budget just prior to being forwarded to the district. Verify
sufficient budget for Requisitions by attaching a printout from the Peoplesoft Financial Information
website. If additional budget is required for a purchase, please submit your Budget Entry before
sending your requisition to the Business Office. If a Budget Entry is processed to cover a requisition,
please add sufficient funds to cover contingencies such as price increases or unknown vendor
charges.
PURCHASING NOTES
1. District Purchasing has discretion to change vendors to get a lower price. If you have a reason for
the District to use a particular vendor, please state your justification on the Requisition.
2. Personal items and other goods not covered by a Purchase Order that are shipped to the college
will be rejected at the Receiving dock.
3. If you take delivery of any commodity that is ordered using an LRCCD Purchase Order,
immediately fill out a Partial Receipt Report ("Receiver"), attach the original packing slip and/or
invoice, and forward to the Receiving office.
4. Under normal circumstances, vendors will send invoices to the district. If an invoice comes to you,
please forward it to the Business Office promptly.
5. Finally, remember a purchase order must be in place prior to making a purchase. Without prior
approval, it is an unauthorized expenditure.
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Campus Based Account Requisition / Purchase Order
The Campus Based Account Requisition is used to request the purchase of goods and services
charged to campus funds (funds 13, 14, 71, 72, 75, 81, 83). Campus Based funds may not be used
to directly purchase equipment and furniture (“capital outlay”) with an item cost of $200 or more.
Please use the district requisition process for capital outlay purchases.
Manager authorization must be obtained in advance of any order or purchase. Unauthorized
purchases are considered the obligation of the person making the purchase.
Purchasing Goods and Services
A) Request to set up a purchase order in advance to comply with district regulations for purchases
using an approved Campus Based Account Requisition. Always verify that the vendor will accept a
PO before submitting your requisition.
B) Prepayment for goods and services may be requested without establishing a PO. Prepayments
are limited to tender by check (no credit card available). Attach an itemized invoice or quote from the
vendor that includes a mailing address.
C) Please do not purchase goods or services “out-of-pocket” and claim reimbursement.
The Requisition/Purchase Order Process ("RPO") involves four basic steps:
1. Submit a manager-authorized Campus Based Account Requisition to the college Business
Office.
2. (Option A) A College Purchase Order will be assigned to the requisition and copy returned to
the division to be given to the vendor.
3. (Option A) The vendor will be instructed on the purchase order to ship merchandise to the
college Receiving office.
a. Receiving will deliver items to the requesting department and process a Receiver with
the Business Office.
b. If the order is picked up by division staff, the division must submit a “Partial Receipt
Report” (Receiver) to the Business Office promptly.
c. Under no circumstances should any merchandise charged to a campus based account
be delivered to an employee’s home address.
4. (Option A) The vendor will be instructed on the purchase order to mail their invoice to the
college Business Office.
a. If the division receives the original invoice, please forward it to the college Business
Office promptly.
5. (Options B) Attach an order invoice from the vendor which details item cost(s), sales tax, and
shipping.
BUDGET CHECK
Requisitions are checked for sufficient budget prior to processing. Unlike expenditures against the
district general fund, budget checking against campus based funds is at the “bottomline” for the
activity (i.e., PE – Wrestling, etc.). All activities (accounts) are subtotaled by the Project/Grant code
of the budget strings.
PURCHASING NOTES
1. SCC is a consumer of goods and services and must pay sales tax on all taxable purchases.
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2. Personal items and other goods not covered by an authorized Campus Based Account
Requisition or Purchase Order that are shipped to the college will be rejected at the Receiving
dock.
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Equipment Charged to Campus Funds
Funds 13, 14, 71, 72, 81, and 83
Beginning fiscal year 2013-14, the college is required to record all expenditures for fixed assets in the
district’s Asset Management system, regardless of funding source. Fixed assets generally include
equipment and furniture (account code 6490) with an item cost of $200 or more, including tax &
shipping. Fixed Assets costing $1,000 or more will be tagged for audit purposes; fixed assets costing
less than $1,000 will not be tagged but will be posted as expenditures in the Asset Management
system.
In order to comply with this procedure, all fixed asset purchases charged to
campus funds – funds 13, 14, 71, 72, 81, 83 - must be requested in advance using
the regular District Purchase Order process.
Unauthorized purchases that result in reimbursements to employees or invoice-attached requisitions
to pay vendors are not allowed using the district purchase order process.
Please share this information within your department, as appropriate.
Procedure
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Prepare a District Requisition form and leave the budget number fields blank. The Business
Office will fill in the GENFD budget number used to “advance” funding for your purchase.
Please do not submit these requests on a Campus Based Account Requisition.
Fill in the budget number from the Campus Fund (13, 14, 71, 72, 81, 83) that will be charged
for the purchase in the description area of the District Requisition. Please note that fixed asset
expenditures cannot be split among multiple budget numbers.
Fill in the Asset Location information in the lower right hand corner of the requisition form.
All normal manager authorizations and timelines for processing District Requisitions apply.
You have the option to attach required quotes for purchases over $1,000, which helps getting
a PO faster. If you do not attach quotes, please be sure to specify the make and model
numbers of the items.
District Purchasing will review, approve, and dispatch a purchase order to the vendor.
o Vendors will be instructed to ship orders to the Receiving office and to mail invoices to
the district office.
After the purchase order is paid, the Business Services Office will process a Standard Journal Entry
to transfer funds from your Campus budget to cover the PO expenditure.
Please call the Business Office at x2321 if you have any questions.
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SPECIAL EXPENDITURES
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Stored Value Cards
Bookstore supply vouchers, fuel cards, gift certificates
Stored Value Cards may only be purchased with district funds that allow
direct support to students. Expenditures for Direct Support to students are
passed through the Student Financial Aid Fund (fund 74). Direct support to
students should reasonably match the student’s actual cost for supplies,
books, and materials required to attend. Students may not redeem stored
value cards for cash or items not classified as educational expenses (each
program specifies allowable expenses covered by direct support).
Purchase Requests:
 Requests to purchase stored value cards must be submitted on a
District Requisition and forwarded to Purchasing for approval and
dispatching of a purchase order.
Inventory Control:
 All stored value cards are to be delivered to and held in the Business
Services Office.
Distribution:
 Programs that award cards to students will use a voucher form to
authorize distribution to each student (see samples attached).
 Stored value cards purchased with funding from special program
budgets must be distributed to students by the end of the fiscal year.
Auditor’s comments:
“Stored value cards undistributed at year end are equivalent to unspent
funds. By not distributing the cards in the fiscal year they are purchased,
these unspent funds are in effect being carried over to subsequent years. “
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Sacramento City College Gift Card/Certificates
The District has developed new procedures for purchasing and documenting
expenditures for gift cards/certificates and other stored-value cards charged to any
college operating funds. All requests to purchase gift cards/certificates must be
submitted in advance to the Business Services Office.
The new procedures do not apply to gift cards and gift certificates purchased by
CalWORKs, EOPS, and CARE that are provided to students as direct student support.
The procedures do not apply to funds collected from staff and deposited to purchase
gift cards/certificates for retirees or employees separating from the college.
Gift cards/certificates, when funded by any college operating budget, are classified as
reportable income by the IRS and Franchise Tax Board. Gift cards/certificates may not
be used as a form of compensation for services.
SCC discourages any use of college budgets to purchase gift cards/gift certificates due
to reporting requirements. If used to award, thank, or acknowledge an individual’s
achievements, funding is restricted to the college Special Activities budget or
Foundation budget.
Required Forms:
I. Authorization Form for the Purchase of Gift Cards and Gift Certificates –
This form must be completed PRIOR to the purchase of gift cards or gift certificates
(“Cards”) by Los Rios Community College District employees. Requests for purchase
submitted without a copy of properly completed Authorization Form will be rejected.
II. Gift Card Recipient AgreementThis form must be signed by the Gift Card recipient to acknowledge that they have
been informed that the monetary value of a gift card is reportable as income.
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TRAVEL
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Travel Authorization & Reimbursement Claim
Sacramento City College has developed additional guidelines for authorizing employee and
student travel. District Regulations apply to all college travel authorizations following the
additional approval procedures detailed below.
The Travel Authorization and Reimbursement Claim form is required for all individual travel, as detailed in
Board Regulation R-8341. http://www.losrios.edu/legal/Regulations/R-8000/R-8341.htm
The form has three parts:
1) Part I
Request to Attend a conference, workshop, or travel for other district business
2) Part II
Request a Cash Advance / Prepayment of registration
3) Part III
Request for Reimbursement of travel expenses incurred during authorized travel
All travel requires your area manager’s authorization and must have all college/district approvals prior
to departure.
 Allow up to eight weeks processing time prior to departure for all
college/district approvals and processing of prepays or cash advances
(see instructions for Part II below).
Definitions:
“Out-of-State Travel” – Travel beyond a 500 mile radius of Sacramento (R8341)
“In-State Travel” – Travel within a 500 mile radius of Sacramento
Special Approvals:
I.
II.
College guidelines require written justification and approval from your College Service Area manager
(VPA, VPI, VPS, or President).
Approval from the district Chancellor is required for “Out-of-State” travel for an Employee or Student
(Regulation 8341.1.2.2.3).
Travel Authorization and Reimbursement Claim (BS#106)
Part I - Request to Attend
Estimate your travel expenses based on supporting documents from the
conference or workshop sponsor. All requests for reimbursement shall be reasonable and at the lowest
rates available. The District sets all guidelines on allowable costs.
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R-8341.3.1.2 Actual lowest cost airfare is allowed unless reimbursement for mileage with a
private vehicle is less than the total cost of airline travel. Air travel arrangements can be made
using the college’s travel agency. Contact their representative to obtain pricing and to
tentatively book reservations. The Business Services Office will purchase airlines tickets after
all approvals are received on the Travel Authorization.
R-8341.3.5.5 Lodging may not exceed the single daily occupancy rate at the conference site.
The number of days must be consistent with the effective dates of travel indicated previously on
the form.
Registration - Attach an official conference or workshop brochure that supports all related costs
and effective dates of travel.
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R-8341.3.1.5.2
Reimbursement for meal expenses is paid if travel is outside of the
District boundaries and involves overnight stay. There are no meal reimbursements for travel
not meeting these criteria.
Meal Allowance
Breakfast
$10
Lunch
$15
Dinner
$31
Total
$56
Total meal allowance request must be consistent with the effective dates and times of travel
indicated on the back of the form. Please do not include allowances for meals covered by the
registration fee.
R-8341.3.1.5.4
Other - Estimate additional conference related expenses (parking, airport
shuttle, etc.). Original receipts are required for reimbursement.
R-8341.3.1.5.5
Incidental Expenses are paid if travel is outside of the District boundaries
and involves overnight stay (metered parking, baggage handling) for estimated additional
expenses not to exceed the $5.00 per 24 hour period.
Part II - Request for Cash Advance and Prepaid Expense must be received with all approvals at the
Business Services Office at least seven working days prior to the next district check write date. Cash
advances must be $100.00 or more to be processed. Cash advances are not issued to students or nonemployees.
NOTE: Part I travel expenses are expected to be paid by the traveler if there is no request for Prepaid
registration, Prepaid airfare, or Cash Advance. Similarly, our travel procedures do not allow for conference
sponsors to invoice the college for registration fees after travel is completed. Unpaid registration fees are the
obligation of the traveler and can be reimbursed using Part III (below). The Requisition/Purchase Order
process is not used to pay for conference/meeting attendance or for paying registration after-the-fact.
Part III - Request for Reimbursement is due to the Business Services Office 3 days after return from
travel. To be reimbursed, the individual must have obtained prior approval for the travel or conference activity
(see R-8341.3.2). All reimbursements are pursuant to the provisions of District Regulation R-8341.
Original receipts are required for all reimbursements. Lodging receipts must itemize charges, show $0.00
balance due, and be consistent with the effective dates of travel indicated on the form. Note: A canceled
check or credit card voucher is not acceptable as a substitute for a receipt.
Reimbursement checks are distributed by the Business Services Office in accordance with regularly scheduled
district check write dates. Allow seven working days for checks to be mailed to campus following the
district check write date.
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Travel Authorization and Claim - Supporting Documents
Part I
1. Dates and Times – A conference brochure/announcement, meeting agenda, or event flyer that
includes the To/From dates, times, and location.
2. Transportation –
a. Air - Airline ticket quote (preferred) or estimate
i. Indicate CalTravelStore if using the college’s travel agency to book airfare
b. Private vehicle - Mapquest/Google Maps directions with mileage total
3. Lodging – Paid at the SINGLE OCCUPANCY rate for the conference site. Attach a quote of printout
that includes total daily rate plus taxes.
4. Registration – attach the completed registration form that includes the conference dates, location,
payee, and due date.
5. Meals – See #1 above. See back of Travel form for Meal Allowance times. Exclude conference meals
that are included in the registration payment.
6. Other – Other TRAVEL expenses that aren’t specified in A,B,C,D, or F. Only include expenses that are
support by an original receipt. Do not include supplies or materials purchased during travel (books,
memberships, etc.)
7. Incidentals – Additional expenses up to $5/day. Destination and transportation mode must justify
additional expenses such as meter parking, airport-related tips, exc.
Part II
1. Cash Advance (minimum $100) – Can be requested to receive BEFORE departure to cover any
estimated travel expenses other than Prepaid Airfare or Prepaid Registration.
2. Prepaid Registration - attach the completed registration form that includes the conference dates,
location, payee, and due date.
All Part I supporting documents are needed for a Cash Advance or Prepaid Registration.
Part III
1. Transportation –
a. Employee-paid Airfare reimbursement requests requires an original, itemized receipt showing
dates and times that are consistent with the From/To information detailed in Part III.
b. Employee-paid Rail or Bus transportation reimbursement requests requires an original, itemized
receipt showing dates and times that are consistent with the From/To information detailed in
Part III.
c. Mileage reimbursement for use of a private vehicle requires printed Mapquest/Google Maps
directions with mileage total.
2. Lodging – original, itemized receipts showing room charges and taxes. Do not include hotel parking,
internet, room services, or other non-room charges under Lodging.
3. Registration – Employee-paid Registration requests for reimbursement require an original receipt.
4. Meals –
a. Allowances require support detailed in Part I 5 above.
b. Original, itemized receipts may be submitted when requesting reimbursement for the actual cost
of meals, not to exceed allowances.
5. Other – Original, itemized receipts are required for Other TRAVEL expenses not covered in A,B,C,D, or
F
6. Incidentals – Allowances require support detailed in Part I above.
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Travel Authorization Flowchart
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Travel Claim Flowchart
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Meals for Student Travel
Students travelling with Faculty or Staff for required instructional programs such as
athletics competitions, field trips, or for optional travel to conferences, university site
visits, etc. may be eligible for meal allowances in accordance with District Regulation
R-8341. Students and other non-employees are not eligible to receive Cash Advances
for meals but an employee who travels with students may request advances on their
behalf.
Options for use of Employee Cash Advance for Student Meals:
Employee Cash Advance for Student Meal Allowance
If a cash advance is disbursed to an employee for the purpose of issuing meal money
to each student, the “Student Travel Meal Advance” form is required to be
included with the employee’s Travel Authorization form (part I). The form identifies
each student receiving an advance and provides for their signature acknowledging
receipt of meal money.
Employee Cash Advance to Purchase Food for Students
If a cash advance is disbursed to an employee for the purpose of paying for meals on
behalf of students, the “Student Travel Meal Purchases by Employee”
form is required to be included with the employee’s Travel Authorization form (part I)
prior to departure. Original receipts for meal purchases are required when submitting
your travel claim (part III).
Attachments: Student Travel Meal Advance, Student Travel Meal Purchases by Employee
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Tipping Guidelines
The District recognizes part of the reimbursable cost of restaurant service relates to
gratuity. A question has arisen regarding the acceptable amount of a tip for
reimbursement. This guideline outlines the District’s intent on reimbursing for the cost
of these services.
Generally, the District will reimburse a tip value of 15% on the cost of food and nonalcoholic beverages for meal service. Tipping should be on amounts up to the meal
allowance in Board Policy, or approved special activity funds. The District does not
intend on tipping 15% on the total bill as this would be tipping on the value of the tax. If
service is below adequate a tip of less than 15% may be appropriate. If service is
great, a tip of more than 15% may be warranted, but the increase above 15% should
not be submitted for reimbursement. The District does not intend to reduce
reimbursement requests for simple rounding of cents.
In extraordinary situations, a tip higher than 15% may be considered for
reimbursement. Situations such as a lengthy business meeting that occupies a table
beyond a reasonable time may warrant a slightly higher tip than 15%. In such
situations, the employee may attach a simple explanation for a higher, yet reasonable,
amount to the reimbursement request.
Care should be given not to double tip for large parties. Often, a tip is automatically
placed on the bill for parties of 6 or more. The District will not reimburse for double
tipping in error.
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PAYROLL
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Timesheet Procedures
For Classified Temporary, Student Help, Work Study, and Classified Regular OT & Differential Employees
Manager authorization and VPA approval is required before starting work by an employee.
Timesheets record hours worked for all temporary employees and overtime/differential
hours for Classified Regular employees. Timesheets must accurately report hours
worked by employees; please do not record days or times other than what are
actually worked by employees.
Recording projected hours worked on timesheets for temporary employees is not allowed for most
months; the exceptions are December (holiday break) and June (extended pay period to 30th).
Timesheet Due Dates are after the 24th of the month (the last day of each monthly variable payroll
period) with the exception of December.
Procedures
1. The payroll period for temporary employees is the 25th day of the current month through the 24th
day of the following month (ex., August 25 – September 24). Exceptions are June (5/25 – 6/30) and
July (7/1 – 7/24).
2. Hours for temporary employees should be recorded daily using the appropriate Timesheet.
Please utilize a system that enables the employee’s Supervisor or Manager to verify hours recorded
(punch clock, daily log, etc.).
3. Submit Timesheets to the Business Office by Noon on the day they are due. Timesheets
submitted with projected hours (except December and June) will be returned so that correction for
actual hours worked are recorded.
4. All timesheets require the signature of a Supervisor (LRSA) or Manager. Please schedule
timesheets to be signed on the last day of the pay period or the timesheet due date.
5. Budget number(s) on Timesheets must match those on the employee’s approved Intent.
6. Check Timesheets for clerical correctness, adding of hours, etc.
Notes
 Timesheets must be authorized by an LRSA Supervisor or Manager to be in compliance with
the ‘SCC Authorized Signers List.” Lead employees and coordinators assigned to supervise
Student Help employees are not considered authorized signers for timesheets.
 If the manager or supervisor signs for an employee for any reason, state “Employee Not
Available to Sign” and initial.
 The 4/40 summer option does not apply to temporary employees.
 Employees who are reclassified from Student Help to Classified Temporary and vice versa
may not submit two timesheets- one for each classification- during the same pay period.
 Common Timesheet errors include recording hours worked on holidays, invalid budget
numbers, omitting authorized signature, submitting Timesheet for employee without a current
Intent, submitting late.
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PERSONNEL
41
Absence Report
The “LRCCD Cumulative Absence Report” is used for reporting absences for regular employees. All
regular employees are required to submit an Absence Report each month, whether or not they were
absent during the month.
There are different Absence Report forms for Classified Regular and Certificated Management
employees. These employee groups have some differences in types of leave allowed; please refer to
your bargaining unit’s contract for specific information regarding types of leave (LRCEA, SEIU, LRSA,
LRMA, LRCFT, Confidential).
Monthly Procedures
1. Absence Reports for Classified Regular and Managers are due to the Business Office on the first
working day of each month. Please submit forms on time; if necessary to meet the deadline, handcarry your Absence Report to your supervisor and ask that he/she review, sign, and deliver it to the
Business Office on the due date.
2. Complete the Absence Report form as appropriate:
a) Use the right-hand side of the form to record hours of absences by day and Reason (see
back of form for Reason codes)
1) If you have no absence, write “None” through the grid on the right-hand side of the
form
b) Subtotal absences by Reason using the designated rows on the left-hand side of the form
1) The newest version of the form includes a row for “None”
c) Attach any required documents, as appropriate (doctor’s note, jury summons, etc.)
3. Any corrections to absence report totals on the left side should be made using “white out” and
initialed. Corrections to the right side should be marked through and initialed.
4. Sign the Absence Report and submit it to your Supervisor
For Supervisors and Managers

Familiarize yourself with the “Leaves with Pay” and “Leaves Without Pay” clauses of the
collective bargaining contracts for the employee groups under your supervision.
 Please track your employee’s absences and ensure that they are accurately reported.
 Please make arrangements to review and sign Absence Reports for your employees on or
shortly before the due date.
 If you complete an Absence Report on behalf of an employee and the employee does not sign
the form, please write “Employee Not Available to Sign” on the appropriate line.
Thank you.
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Absence Reports for Classified Temporary, Student Help, and Work Study
Employees
Classified Temporary, Student Help, and Work Study employees are entitled to accrue 1 hour of paid
sick leave for every 30 hours worked.
Additional information about paid sick leave accruals is detailed on the back of the “Cumulative
Absence Report - Student Help & Classified Temporary Employees.”
Use of Paid Sick Leave:
Employees may use up to 3 days (24 hours) of accrued paid sick leave per fiscal year. The daily
minimum that can be reported is 2 hours.
Reporting Sick Leave:
Report time off due to Illness(SKC) or Industrial Injury/Illness(WKC) using the “Cumulative Absence
Report - Student Help & Classified Temporary Employees.” The back of the form provides detailed
instructions for completing the report.
Submit completed and signed Absence Reports to the college Business Services Office on the 1st
working day of each month. Specific due dates are listed on the “Business Office Due Dates”
information sheet that can be found on the SCC website.
NOTES:
-Please do not submit absence reports with payroll timesheets
-Please submit all four copies of the form to the BSO; we will distribute copies once all
approvals are on the form
Forms:
“Cumulative Absence Report - Student Help & Classified Temporary Employees” forms are available
from the Business Services Office
Payment for Sick Leave:
The Absence Report form is routed from District Benefits to District Payroll to pay employees for
reported sick leave hours. Payment to employees will be included in the following month’s payroll
cycle.
Example:
Report Month = August
Report Due Date = September 1 (or 1st working day of the month)
Payroll Cycle = 8/25 – 9/24 (Oct/Sept)
Pay Date = October 10
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Personal Business, Personal Necessity, and Parental Leaves
Personal Necessity Leave
Depending on the collective bargaining contract, six (faculty) or seven (classified) days of accrued
sick leave may be used during any academic/fiscal year for personal necessity reasons. Personal
necessity leave shall be limited to circumstances that are serious in nature that the employee cannot
reasonably be expected to disregard, that necessitate immediate attention, and that cannot be taken
care of outside work hours or on weekends.
Examples of appropriate use of PRN include (those categories underlined could also qualify as PRB):
 Religious observances of the employee's faith.
 Death or illness of a member of his/her immediate family. The illness need not be ‘serious’ to
use PRN.
 Accident, involving his/her person or property, or the person or property of a member of his/her
immediate family.
 Imminent danger to home of employee when the danger requires the attention of the employee
during his/her assigned hours of duty. Such danger may be occasioned by flood, fire,
earthquake or be of other serious nature, and under such circumstances as cannot reasonably
be disregarded by the employee.
 To supplement critical illness leave.
 To supplement court appearance leave when employee is required to appear as litigant or as a
witness when the appearance is not brought about by the misconduct of the employee.
 To supplement bereavement leave, or to attend the funeral of a very close friend/relative that
does not meet the “immediate family” definition. The relationship should be such that the
employee could not reasonably expect to miss the.
 Medical and dental appointments of the employee's dependents that cannot be reasonably
scheduled at times other than working hours.
 Inability to get to one's assigned place of duty because of last minute transportation failure
(mechanical) or prohibitive weather.
 Emergency/unplanned day care need - the daycare center or provider is unexpectedly unable
to care for the employee’s dependent. Vacation or a loss of pay would be appropriate if the
employee knows in advance that the day care services will not be available (e.g. –Veteran’s
Day is observed on a Monday at Los Rios and on Tuesday at the day care center; the day care
provider is on vacation), as the employee had time to plan for such an event.
As indicated in the instructions on the back of the absence report, indicate the general nature of the
Personal Necessity use. General nature means to the extent outlined in the collective bargaining
agreement. Absence reports without such information will be returned for this information.
It is the supervisor’s responsibility to monitor the number of Personal Necessity days used.
PeopleSoft does not have the capability to track these days as PRN comes out of an employee’s sick
leave balance.
Personal Business Leave
Each full-time contract/regular employee may be granted a maximum of two days per fiscal year to
resolve business-type matters which require attention during work hours and which are the
responsibility and rightful concern of the individual. Personal business leave is to be used for activities
that the employee could not reasonably be expected to accomplish during non-duty times.
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Examples of appropriate leave include
 Financial or legal appointments.
 Examples underlined above under PRN.
 Parent/teacher conferences for child or other required school activities. If the leave use is due
to parent participation requirement, a note from the school or a portion of the parent handbook
indicating the volunteer work is required during working hours must accompany the absence
report. This would be reported as PRN, not PRB.
 Attendance at a doctoral program orientation, dissertation defense or graduation ceremony.
Inappropriate Uses of Personal Necessity/Business Leave
 To supplement sick leave in an effort to minimize the use of accumulated sick leave while
keeping employee in paid status.
 Personal or professional travel or recreational activities.
 Political-type activities.
 Grooming appointments for the employee, employee’s family member, or for an animal.
 Attending a child’s recreational or sports activities (e.g. – baseball game).
If revising an absence report between PRB and PRN, please indicate the nature of the absence.
Although a reason is typically not required for PRB, PRB and PRN are interchangeable in limited
situations, and stating the general nature of the absence will help the Employee Benefits department
document the appropriateness of the revised report.
Parental Leave (new January 2017)
Parental Leave gives the employee 50% pay during the 12 week baby bonding time. In the past,
employees were allowed 12 weeks baby bonding time (12 weeks after the disability period for the
birth mother) and it required the use of vacation or was unpaid.
If the employee has sick leave available, 50% is charged to sick leave and will be offset with vacation,
if available. If sick leave is exhausted, the employee will still receive 50% pay and there will be an
offset with vacation, if available.
The new code for Parental Leave on the absence reports is PLL and should be used for the full 12
weeks. Once the absence report is received by the Employee Benefits Department, it will be
adjusted according to what leaves are available to the employee.
The P-111 form (Childbirth/Pregnancy Form) will be revised so that it no longer says “Child Care
Leave – Unpaid” as the leave is now actually at least partially paid. Until the new forms are printed
and distributed, you can continue to use the existing form.
46
Employing Temporary Staff
For Classified Temporary, Student Help, and Work Study Employees
Manager authorization and VPA/Business Office approval is required before starting an employee.
INTENTS:
1. Submit your manager-authorized Intent packet* to the Business Office. You may start an
employee only after receiving an approved copy of the Intent.
* - see “Intent and Attachments List” under Forms at the BSO website for specific forms to be submitted with new Intents.
2. Classified Temporary:
a) 110 day limit per fiscal year (7/1/XX – 6/30/XY)
b) Applicant must meet minimum qualifications per job description
3. Student Help:
a) Applicant must be enrolled in 6 or more units
b) Limited to 26 hours per week (40 hrs/week during Summer session)
4. No employee may work simultaneously as Classified Temporary and Student Help. Classified
Temp. Employees who have worked 110 days in a fiscal year may not be “re-hired” as Student Help.
5. Employees who are reclassified from Student Help to Classified Temporary without a break in
service may not start their new position until after the 24th of the month (see #6 under “Timesheets”).
6. The 4/40 summer option does not apply to temporary employees.
7. Intents for new employees must be approved by the end of the 2nd week of the hire month in order
for the employee to be paid on the 10th day of the following month without the need for special
handling. (ex., approved 2/11/XX, payday = 3/10/XX)
8. Common Intent errors include incomplete Intent forms, invalid budget numbers, omitted
attachments, submitting late.
TIMESHEETS:
Timesheets must accurately reflect hours worked by day and are routinely audited by the district
office, its external auditors, the State, or the IRS. Timesheets record hours worked by employees for
payroll purposes and to document days/hours worked for purposes of Workers’ Compensation
claims, Unemployment Benefits, Labor Board claims, and IRS inquiries.
1. The payroll period for temporary employees is the 25th day of the current month through the 24th
day of the following month (ex., August 25 – September 24).
2. Hours for temporary employees should be recorded daily using the appropriate Timesheet.
Please utilize a system that enables the employee’s manager or LRSA supervisor to verify hours
recorded (punch clock, daily log, etc.).
3. Submit Timesheets to the Business Office on the day they are due. Please arrange for
Timesheets to be hand-delivered to the Business Office on the due date. NOTE: Do not project hours
for temporary employees.
4. Budget number(s) on Timesheets must match those on the employee’s approved Intent.
5. Check Timesheets for clerical correctness, adding of hours, etc.
6. Employees who are reclassified from Student Help to Classified Temporary may not submit two
timesheets- one for each classification- during the same pay period.
7. Common Timesheet errors include recording hours worked on holidays, invalid budget numbers,
omitting authorized signature, submitting Timesheet for employee without a current Intent, submitting
late.
8. All Timesheet signatures must be in compliance with the ‘SCC Authorized Signers List;” If the
supervisor signs for an employee, state “Employee Not Available to Sign” and initial.
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Classified Temporary Employees
Classified Temporary employees may be hired to fill work assignments on a limited basis. This classification of
employee is often used to temporarily replace Vacant Regular Classified Positions, provide Short-term help
during busy periods, or to fill in for an employee who is absent on a medical leave. The absent employee must
have submitted a doctor’s note (or worker’s compensation documentation) in order for the supervisor to initiate
this hire.
Limits
Short-term: There is a 110 work day per fiscal year limit for Classified Temporary employees.
Temporary Replacement for Vacant Regular Classified Position:
-Funding from the regular classified position budget is limited to a maximum of 8 weeks or the hire of a
permanent employee, whichever occurs first. Funding beyond 8 weeks may be provided by the
division’s budget if the temporary employee is retained.
-There is a 110 work day per fiscal year limit for Classified Temporary employees, regardless of funding
source.
-When a permanent employee has vacated a position, the hiring manager must also initiate a
“Justification for a New Permanent Hire” to justify the new hire and also support use of the position’s
budget to pay for a Classified Temporary employee until the permanent position is filled.
Minimum Qualification
Most Classified Temporary job assignments require candidates to meet minimum qualifications for employment
and/or education. Job Descriptions with minimum qualifications are found at this website:
http://www.losrios.edu/hr/jobdescriptions.htm
Experience Requirement:
1 year = 12 months at 40 hours per week
Therefore
1 year at 40 hours per week = 1 year experience
1 year at 20 hours per week = 6 months experience
1 year at 10 hours per week = 3 months experience
Education Requirement:
12 units per semester is a full time class load = 6 months of education
Therefore
2 years of education or equivalent requires 48 semester units
If the requirement is an AA Degree or equivalent – then the equivalent is a minimum of 60 semester units
If the requirement is an AA Degree – then it must be at least an AA degree or higher
If the requirement is a BA/BS Degree – then it must be at least a BA/BS degree or higher
Recruitment
District Human Resources has applicant pools for the following assignments:
http://www.losrios.edu/hr/PeopleAdmin/TempClericalPositions.htm
Administrative Assistant
Clerk I
Campus Patrol
Custodial
You can also request HR to advertise a specific temporary classified position using this link:
Request to Post a Temporary Classified Position on the Web
If you want to hire a person who does not have an application on file with Human Resources, ask the person to
select one of the existing applicant pools to get access to the application form. The form may be completed
online and printed.
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Completing the Intent to Employ – Classified Temporary Employee Packet
All required forms may be found at the following website:
http://www.losrios.edu/hr/TempClassified/TCL_Forms.html

Temporary Classified Intent to Employ (Revised 5/2016)

Compliance Checklist (Revised 08/2016) When the employee signs the "Compliance Checklist" form,
he/she is acknowledging receipt of the following information:
o
New Employee Training Checklist - Word "Fill-able Form" or "PDF Version" ; also, please
provide the employee with a copy of the appropriate Job Safety Analysis form.
o
Notice of Worker's Compensation Form, information and optional pre-designation
form (revised: 9/2014)
o
Conflict of Interest Rules Policy - provide a copy to employee
o
Mandatory Title IX Training ("Not Anymore")
o
Statement Concerning Your Employment in a Job Not Covered by Social Security (SSA1945)(Revised 3/2013)
o
Notice of Exclusion from CalPERS Membership
o
Employee FERPA Agreement (New 7/2015)
o
Hepatitis B Information
o
Policies and Regulations, Computer Use Regulations
o
Employee Rights and Responsibilities Packet (Revised: 11/2016)
o
Employee Self Service Information
o
Public Agency Retirement System Information
o
Additional FORM/BOOKLET
o
Voluntary Benefit Program - Medical Program (The "Compliance Checklist" form includes the
phone number and web page for additional information)
o
Health Insurance Marketplace Notice to New Hires (New 3/2015)
o
Paid Sick Leave-Notice to Employees (Revised 9/2015)

Demographic Survey

Employment Eligibility Disclosure Form (Revised 8/2016 - mandatory for all employees being
fingerprinted); and, P-881 "Report of Convictions" (if applicable)

I-9 Attach copies of the items used to verify the employees identity (i.e., Passport, Social Security Card
and Drivers License, etc.)

Fingerprint - Live Scan Receipt & Payroll Deduction form (Fingerprint Packet is available through the
supervisor or the Campus Business Office)
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
Loyalty Oath

Social Security Card photo copy (required for IRS purposes)

W-4 Form - Federal Withholding Allowance Certificate

DE-4 Form- State Withholding Allowance Certificate – Note this form is optional - if a DE-4 form is not
submitted then state withholdings will be identical to those submitted on the W-4 (federal withholding
form).
Child Abuse Mandated Reporter Forms:
Mandated Reporter Guidebook
Reporting Tips
Statement Form
Suspected Child Abuse Report Form





Link to CA Department of Social Services Mandated Reporter Webpage
Processing
1. Submit your manager‐authorized intent packet to the Business Services Office. Please note that when the manger signs the intent to employ a temporary classified employee this serves as verification that the minimum qualifications for the position have been reviewed by the manager, and that the candidate selected meets these qualifications. a. Intents are reviewed for clerical correctness by the BSO, including verification of minimum qualifications, when applicable. 2. Your Intent will be forwarded to the Vice President of Administration for college approval. a. District Human Resources has final approval rights for all employee hires. 3. You may start an employee after receiving your VPA approved copy of the Intent from the BSO. Other
4. The intent form enables the supervisor to request Peoplesoft and E‐Mail access in the section entitled “Hiring Supervisor To Complete.” Please mark “yes” if this access is required for your new employee. 5. For other systems access or phone access, please contact the IT division at http://servicedesk.losrios.edu/ and complete a help ticket. 6. Classified Temporary Employees may arrange for direct deposit of their salaries by completing this form and submitting it to the District Payroll office: http://www.losrios.edu/lrc/178_Direct_Deposit_Form_9-2013.pdf
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Intent Attachments for Classified Temporary - NEW
INTENTS
All attachments filled out completely and signed by employee and supervisor
where indicated
Give employee copies to employee at time of signing
Check revision dates! Only the most current version of forms will be
accepted
1
2
3
4
4
6
18
Job Application
Authorization to deduct Fingerprinting Fees
Employment Eligibility Disclosure form P-150 (rev 8/16)
Report of Arrests Which Led to Convictions for Crime form P-881 (rev 10/13)
Live Scan receipt
Where applicable, Minimum Qualification Attachments:
a) Typing test b) Transcripts c) Cerfications
Compliance Checklist (rev 10/16)
Demographic Survey (rev 10/26/09)
I-9 plus copy of each document used (current version expires 08/31/2019)
New Employee Training checklist form P-202 (rev 11/11)
Notice of Exclusion from CalPERS Membership - Yellow (rev 3/08)
Notice of Worker's Compensation (Predesignation of Personal Physician optional)
GS#73
Oath of Allegiance (rev
3/11)
Social Security Card Photocopy (required for IRS
purposes)
SSA-1945 Employment Not Covered by Social Security form SSA-1945 (rev
1/13)
W-4 (Income tax withholding) (current year
form)
Statement of Mandated Reporter form P-155 (rev 8/16)
Employee FERPA Agreement form S-1 (rev
6/15)
16
For employees with Occupational Exposure and/or Working in a Community
Swim Area
(i.e. lifeguard, custodian)
Hepatitis B Vaccination Acceptance/Declination GS form 178 (rev
6/13)
7
8
9
10
11
12
13
14
15
16
17
RENEWAL INTENTS - no break in service
Intent only - do not attach any other forms
RENEWAL INTENTS - break in
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service
1
Notice of Exclusion from CalPERS Membership - Yellow
Attach this one form only - no other attachments are required
Complete list and link to current
forms:
http://www.losrios.edu/hr/TempClassified/STU_Forms.html
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Intent Attachments for Student Help & Federal Work Study - NEW
INTENTS
All attachments filled out completely and signed by employee and supervisor where
indicated
Give employee copies to employee at time of signing
Check revision dates! Only the most current version of forms will be
accepted
1
2
3
4
5
12
Compliance Checklist (rev 10/16)
Demographic Survey (rev 10/26/09)
I-9 plus copy of each document used (current version expires 08/31/2019)
New Employee Training checklist form P-202 (rev 11/11)
Notice of Exclusion from CalPERS Membership - Yellow (rev 3/08)
Notice of Worker's Compensation (Predesignation of Personal Physician optional)
GS#73
Oath of Allegiance (rev
3/11)
Social Security Card Photocopy (required for IRS
purposes)
SSA-1945 Employment Not Covered by Social Security form SSA-1945 (rev
1/13)
W-4 (Income tax withholding) (current year
form)
Statement of Mandated Reporter form P-155 (rev 8/16)
Employee FERPA Agreement form S-1 (rev
6/15)
13
14
15
For employees requiring Criminal Background Check
(fingerprinting)
Employment Eligibility Disclosure form P-150 (rev 8/16)
Report of Arrests Which Led to Convictions for Crime form P-881 (rev 10/13)
Live Scan receipt
16
For employees with Occupational Exposure and/or Working in a Community
Swim Area
(i.e. lifeguard, custodian)
Hepatitis B Vaccination Acceptance/Declination GS form 178 (rev
6/13)
6
7
8
9
10
11
RENEWAL INTENTS - no break in service
Intent only - do not attach any other forms
54
RENEWAL INTENTS - break in
Service
1
Notice of Exclusion from CalPERS Membership - Yellow
Attach this one form only - no other attachments are required
Complete list and link to current
forms:
http://www.losrios.edu/hr/TempClassified/STU_Forms.html
55
Student Help Requiring DOJ Clearance
Departments or assignments where student employment requirements include a
criminal background check include the Child Care/Early Child Development Centers
and may include other assignments that involve the handling of cash or access to
sensitive data (R-2631).
Departments that hire Student Help meeting these criteria are responsible for paying
the DOJ background check fee ($32) and fingerprinting fee (the rolling fee is waived by
LRPD but other agencies will charge $15).
Intents
Please prepare and submit Student Help Intent packets as you normally do and include a completed
Request for Live Scan form for employees requiring DOJ clearance.
1. A Student Employee Live Scan Packet will be given to all student employees that require a
fingerprint clearance (packets available in Duplicating). This packet includes a Request for Live Scan
Service form and a form with directions to Live Scan fingerprinting locations. The employee must
return this form to you after getting fingerprinted; LRPD (or other agency) will complete the bottomportion of the form to verify rolling of fingerprints.
2. Intents for all potential new hires meeting the above criteria should have the YES box marked for
“Criminal Background Check Required?”.
3. Attach the 3rd copy of the completed to the Request for Livescan Service to the Intent packet.
4. Provide a budget number using account code 5890 to cover the DOJ background check fee for
each Student Help employee. Write this budget number above the header on the Livescan form.
Human Resources will notify the college periodically regarding fingerprint clearance/criminal
history information. If a student employee’s prints do not clear, the college will need to cease
working the student employee in that capacity immediately and submit a copy of the most
recent Student Intent to Employ with a revised end date.
Budget Charges
The Business Services Office will log all Student Help requiring background checks for billing
purposes and periodically post charges to budgets covering these fees.
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CATERING, FOOD & REFRESHMENTS
57
Food and Refreshments Expenditures
The college’s primary funding source for refreshments and special event meals related
to college programs is the Special Activities budget (LRCCD Policy P-8361).
Resources from categorical programs and grants may be used if the activities are
detailed in the program plans for these funding sources.
College Discretionary Funds should only be used when Special Activities funding is not
available. Total expenditures for food, refreshments, decorations, and awards are
capped at .08% of the college’s general purpose funding, or approximately $78,000.
Manager authorization must be obtained in advance of any purchase; please submit paperwork for all
college approvals prior to ordering goods or services. Unauthorized purchases are considered the
obligation of the person making the purchase.
Support Documentation
 Event Flyer, Meeting Agenda or Minutes, Interview Schedule and
Position, Interview panel member names, as appropriate.
 Names of all employees receiving food, if applicable.
 Count of students or other non-employees receiving food, if applicable.
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Aramark City Café Catering Orders
For food purchases charged to all Funds
1) Obtain an itemized Quote from Aramark City Café that includes the description,
date, and time of event or meeting for your catering request.
2) ALL catering requests must be ordered in advance from Aramark City Café using
an approved purchase order. Include an event flyer or meeting agenda to your
requisition, as appropriate. Please list the names of all employees and/or the
count of students who will be served refreshments or meals.
a. Prepare a District Requisition or Limited Purchase Order (“LPO,” $200
maximum) in advance for catering charged to GENFD Funds 11, 12, and
CCDFD Fund 33. Please allow two weeks for the district to produce a
purchase order when using a District Requisition. Please allow two days for
the college Business Services Office to authorize an LPO.
OR
b. Prepare a Campus Based Account Requisition in advance for catering
charged to SCOSC/BANSC Funds 13, 14, 71, 81, and 83. Please allow two
days for the college Business Services Office to authorize a campus purchase
order.
NOTE: VPA/Business Office must be obtained in advance of any purchase.
Unauthorized purchases are considered the obligation of the person making the
purchase.
To ensure prompt payment, Aramark City Café will mail the invoice with
reference to an approved purchase order to the college Business Services
Office.
59
Summary of LRCCD Food Expenditure Rules
Food or meal allowances provided to employees, students, and other persons associated with
the college fall into three categories:
1) Meals/allowances for employee travel that includes overnight stay and out-of-town. (R
8341).
3.1.5.2 Payments for meals shall be reimbursed if travel is outside the District boundaries and involves
overnight stay at no greater than the rates established as follows:
When travel is outside the District boundaries and includes an overnight stay, the total meal allowance
shall be paid for each complete 24 hours of travel, beginning with the traveler’s time of departure. For
fractional parts of the day, the appropriate meal allowance shall be reimbursed. Such reimbursement
shall consider the time of the traveler’s departure and return.
2) Meals provided to employees on campus when college business is conducted that
compels the employee to work during a normal meal period (such as hiring committee
obligations during lunchtime). Allowable to be charged to any college fund (IRS Pub
15-B, 1.132).
Meals on Your Business Premises
You can exclude the value of meals you furnish to an employee from the employee's wages if they
meet the following tests.

They are furnished on your business premises.

They are furnished for your convenience.
This exclusion doesn't apply if you allow your employee to choose to receive additional pay instead of
meals.
On your business premises. Generally, for this exclusion, the employee's place of work is your
business premises.
For your convenience. Whether you furnish meals for your convenience as an employer depends on
all the facts and circumstances. You furnish the meals to your employee for your convenience if you do
this for a substantial business reason other than to provide the employee with additional pay. This is
true even if a law or an employment contract provides that the meals are furnished as pay. However, a
written statement that the meals are furnished for your convenience isn't sufficient.
Meals excluded for all employees if excluded for more than half. If more than half of your
employees who are furnished meals on your business premises are furnished the meals for your
convenience, you can treat all meals you furnish to employees on your business premises as furnished
for your convenience.
District Policy prohibits expenditures for meals charged to college funds for meetings or other
activities that don’t fall into 1 or 2 because they are reportable as compensation (R 8341).
3) Meals/refreshments provided during rare, special events for groups such as holiday
parties, classified appreciation, etc. Food provided for these events must be at a
reasonable threshold with immaterial benefit to the participants. These meals are
allowed for by the IRS under the “DeMinimus” exemption for reporting. The district
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considers any meals provided under this category as a “Special Activity.” Funding is
primarily from the college’s Special Activities budget in fund 13 but expenditures from
any other funding source count towards the college’s cap of approx. $78,000 (R-8361).
2.0 Definition of Special Activities 2.1 Special activities are those district or college sponsored functions
or activities which:
a) promote the understanding of district programs;
b) increase community awareness and participation of our educational programs;
c) promote individual or group support of our educational priorities;
d) communicate the mission of the district; or
e) commend exemplary service to this district and education. 2.2 Special activities for District
employees, governing board members and community meetings include the following types of
meetings, events, functions or activities: 2.2.1 Educational events which promote community
awareness and expand the District's community outreach program;
2.2.2 Educational activities which support designated community advisory groups;
2.2.3 Community-sponsored or District-sponsored events requiring an official representative(s) from the
district. Governing board member(s) and District employees may be the selected designated official
representative(s);
2.2.4 Functions for volunteers; new and retiring employees;
2.2.5 Activities which improve employee morale or express timely appreciation of an individual's or
group's contribution to education; and
2.2.6 Activities which enhance and support international education.
2.2.7 Educational and planning seminars, workshops and meetings for board members, employees and
community members.
2.3 Special activities that directly involve student participation such as functions recognizing academic
or extra-curricular achievements or community service.
3.0 Funding for Special Activities 3.1 The Governing Board authorizes the Chancellor to promote and
support the special activities which are consistent with the overall mission and/or the educational
purpose of this district.
3.2 The amount of annual funds appropriated in the general and instructionally related funds for special
activities defined in this policy shall not exceed .08% of the general fund estimated revenues for that
year. Expenditures shall be accounted for separately and shall not exceed the annual amount
determined for each college and the District at the beginning of the fiscal year.
3.3 District support of special activities, including financial support, shall require the prior approval of
the Chancellor for District-sponsored activities or the college president for college-sponsored activities.
All approved special activities shall be charged to the annual amount committed for this purpose.
The Special Activities annual spending plan is developed by the VP’s and President to fund activities
that qualify. We allocate $59,050 for this budget so that leaves approximately $19,000 for special
activities funded by all other revenue sources. Many of our categorical and grant programs subsidize
food purchases for their events (SSSP, Equity, EOPS, MESA, Puente, Athletics fund 14, IR-Fund 13)
and we are more liable to exceed our cap.
61
FINANCIAL ENTRIES
62
Budget Entry
The purpose of the Budget Entry template is to:
1) Transfer Appropriations among account numbers within an existing organizational center
budget.
2) Set up new budget numbers.
Where is the form?
The Excel Worksheet electronic template is available on SCC website within the
Business Services home pages. Follow the links to “Forms” and look for “Budget Entry
2017.”
How do I complete the form?
1. Using the Organization Center Budget (OCB) report, indicate the budget line information
(“chartfield”) requested by the template.
2. Debit – Increases the budget balance; Credit – Decreases the budget balance.
Total Debits and Total Credits must be in balance.
3. The description box is optional.
4. Line description is optional. If used, it will appear on the transaction detail to help
explain the budget transfer.
5. Location Reference No. will be completed by the Business Office.
6. Type in the requestor name (prepared by), administrator name, and date located
at the bottom of the template.
7. Save the template and name as BE-(division) – (date). Example: BE-VPA-0702-12
What do I do with the template when I am done?
Requestors forward electronic Budget Entry form your area manager for approval.
Manager forwards approved electronic Budget Entry template to the Outlook mailbox
“SCC - Budget Entries.”
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Journal Entry (JE)
The Standard Journal Entry is used to reclassify the original posting of an
expenditure. An item is considered an expenditure after it has been paid.
Only current year expenditures may be transferred.
Where is the template?
The Excel Worksheet template is available on the SCC website under forms “Standard Journal Entry.”
PLEASE DO NOT ADJUST THE TEMPLATE FORMAT
Filling out the Template:
1. Using the OCB report, fill in the budget numbers.
2. Amount – Budget Numbers that you would like the expenditure charged are positive amounts;
Budget Numbers you are moving the expenditure from will be a are negative amounts.
3. Journal Line Description should include:
a. The PO No., when applicable
b. The Salary Detail as shown on PeopleSoft Account Transaction History under
“Description.”
4. Separate positive and negative amounts must be entered for each PO or salary expenditure
being transferred.
5. User Ref. No., Journal Source and Journal Line Ref. will be completed by the Business Office.
6. Type in the requestor (Prepared By:) and administrators (Approved By:)names and date.
7. Save the form and name as JE- (division) – (date). Example: JE-VPA-07-02-07
What do I do with the form when I am done?
Requestors forward electronic Journal Entry template to your area manager for
approval.
Manager forwards approved electronic Journal Entry form to outlook mailbox
“SCC - Journal Entries” for posting.
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