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Appropriate Expenditures of College Funds Operating Procedure 215.09
Johnson County Community College
Series: 200 Administrative Services
Section: Purchasing and Contracts

Cross-Reference: Purchasing Policy 215.01

Applicability: This Operating Procedure applies to 1) Johnson County Community College (“JCCC” or “the College”) students and employees and 2) purchases and reimbursements made using College Funds.

Purpose: This Operating Procedure establishes standards and requirements regarding the appropriate Expenditure of College Funds.

Definitions:

“College Funds” are funds administered or held by the College in an account controlled by the College.

“Expenditure” is a payment or other disbursement for goods or services using College Funds.

Procedure:

I. Appropriate Expenditure of College Funds:

Expenditures must be for legitimate business purposes related to and in support of the College’s 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 the College’s operations.

While it is not possible for this Operating Procedure to anticipate every circumstance giving rise to a legitimate business expense, appropriate Expenditures typically include the purchase of the following types of 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;
  • Required certifications and/or licenses for JCCC employees pursuant to Certification and/or Licensing Policy 415.05 and/or as approved by an employee’s supervisor;
  • Hand sanitizers, facial coverings, 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.

Food and beverage expense are allowable only when they have a clear business purpose and, in the case of food and beverages provided to only JCCC employees (i.e. reasonable and infrequent employee retreats, departmental meetings etc.), have the pre-approval of a Vice President.

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 Vice President, Finance and Administrative Services, or designee. 

All purchases, including for example, book orders, subscriptions, and office supplies, must be shipped to and purchased for use within a JCCC facility or authorized JCCC worksite.

II. Inappropriate Expenditure of College Funds:

Expenditures of a personal nature or for items that are not justified for the College’s 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 all-inclusive; it is provided as a guideline to assist JCCC employees in determining types of Expenditures that are not allowed.

  • Food and beverages (except as provided for above), alcohol, 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 events or approved employee retreats);
  • Employee gifts and awards not associated with a campus-wide recognition program, including gift cards and CavCards;
  • Office appliances and décor;
  • Clothing and laundry services, unless approved JCCC uniforms or safety equipment required by the employee’s job; and
  • Personal technology and communication devices.

III. Exceptions: Any exceptions to this Operating Procedure must be authorized by the President or designee.

Signature on File in Policy Office
President


Date of Adoption: 09/17/2014
Revised: 09/24/2019, 01/21/2021