Appropriate Expenditures of College Funds Operating Procedure 215.09
Series: 200 Administrative Services
Section: Travel and Reimbursement of Expenses
Applicability: This Procedure applies to all JCCC employees and purchases made using College Funds regardless of whether the purchase is made with a purchase order request, reimbursement request, or with a College-issued procurement card, except this Procedure does not apply to reimbursement of travel expenses.
Purpose: This Operating Procedure establishes standards and requirements regarding the appropriate expenditure of College Funds
“College Funds” – Funds administered or held by the College in a General Fund, Adult Supplemental Educational Fund, Auxiliary Enterprise Fund, Student Activity Fund, restricted fund, grant fund or other fund/account controlled by the College.
“Expenditure” – A payment or other disbursement for goods or services using College Funds.
I. Appropriate Expenditure of College Funds:
All Expenditures must be for a legitimate business purpose related to and in support of College operations and not for personal benefit or use. Each employee and budget administrator must use prudent judgment to ensure that the commitment of College Funds is related to and in support of College operations.
While it is not possible for this Procedure to anticipate every circumstance giving rise to a legitimate business expense, appropriate Expenditures typically include the purchase of the following goods and services, when deemed necessary for the efficient and effective conduct of the College’s operations:
- Office supplies and equipment;
- Classroom, laboratory, training and teaching materials;
- Seminar and professional training fees;
- Hand sanitizers, face masks, and tissues for general office use;
- Office cleaning supplies for general office use; and
- Items specifically approved for purchase in the College’s annual budget.
This list of approved Expenditures is not intended to be an exhaustive list of all authorized Expenditures, and it is the responsibility of each budget administrator to use appropriate judgment when approving Expenditure requests. Certain non-typical Expenditures may require additional justification, documentation and authorization as determined by the Executive Vice President, Finance and Administrative Services, or his/her designee.
All purchases, including for example, book orders, subscriptions, and office supplies, must be shipped to and purchased for use within a College facility or authorized College worksite.
II. Inappropriate Expenditure of College Funds:
Expenditures of a personal nature or for items that are not justified for College operations are considered inappropriate and will not be paid for or reimbursed using College Funds.
The following are examples of potentially inappropriate Expenditures. This list is not intended to be an exhaustive list, but is provided as a guideline to assist JCCC employees in determining types of Expenditures that are not allowed.
- Food, beverages, medications and other consumables;
- Supplies and refreshments for staff meetings, receptions and office events, (except as provided by the College for approved retirement recognition receptions, approved institutional events or approved staff retreats);
- Staff gifts and awards not associated with a campus-wide recognition program;
- Office appliances and décor;
- Individual clothing and laundry services, unless approved College uniforms or safety equipment required by the employee’s job; and
- Personal technology and communication devices.
The College will not reimburse an employee for a single-item Expenditure over $300. This necessarily includes any item that is defined as “capital or non-capital equipment” by the College. Such purchases are only authorized when processed through the College’s Procurement Office utilizing the requisition process, in order to ensure that the College receives appropriate warranty coverage, ability for returns, etc.
III. Exceptions: Any exceptions to this Procedure must be authorized by the President or an Executive Vice President.
Signature on File in Policy Office