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Johnson County Community College
Series: 200 Administrative Services
Section: Travel and Reimbursement of Expenses

Applicability:  This Operating Procedure applies to all JCCC employees and all purchases made using College Funds.

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

Definitions:

“College Funds” – Funds administered or held by the College in a 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 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;
  • 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.

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 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 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 institutional 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;
  • Individual clothing and laundry services, unless approved College uniforms or safety equipment required by the employee’s job; and
  • Personal technology and communication devices.

III. Exceptions: Any exceptions to this 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