BUSINESS PROCEDURES - TABLE OF CONTENTS

1 CONTRA COSTA COMMUNITY COLLEGE DISTRICT BUSINESS PROCEDURES MANUAL TABLE of CONTENTS Title Section ACCOUNTS RECEIVABLE Request for Invoice .. Employee ATTENDANCE ACCOUNTING Attendance Accounting .. Instructional Service Agreements (ISA) .. BUDGETING AND ACCOUNTING Energy Conservation Plan .. Budgets for Selected Student and User Fees .. Contract Education and Self-Funded/Fee-Based Instruction .. Academic Monthly Personnel Budgeting and Accounting .. Sub-fund Designations .. General Ledger Account Code Numbers .. Financing Cocurricular Activities.

2 Cocurricular Activity Accounts .. Personnel Assigned to More Than One Location .. Fiscal Year-End Financial Reporting .. Criteria for Expenditure Charges for Supplies, Equipment and Capital Outlay .. Budget Transfer Instructions for Organizational Units .. Journal Entry .. Scholarship State Categorical Accounting and Maintenance for Parking Services .. Guideline for Establishment of Accounts for Clubs, Trusts or Donations .. Student Body Funds and Club Accounting .. Funding Employee Recognition .. ENTERPRISE OPERATIONS College Bookstores.

3 Food Services Gratuities: Tipping/Food Products .. FACILITIES MAINTENANCE AND CAPITAL OUTLAY Scheduled Maintenance and Special Repair Program .. Planning Construction, Renovation and Alteration Projects .. Furniture, Fixtures, and Equipment for Capital Outlay Projects .. Annual Building and Room Inventory Changes to the Computerized Space Performance of Public Projects by Maintenance Staff (Force Account) .. BUSINESS PROCEDURES Manual TABLE of CONTENTS -2- Title Section FACILITIES USE Collection of Fees for Use of Facilities.

4 Use of College Alcoholic Beverages .. Student Credit Card Solicitation .. FEES AND CASH HANDLING Student Fees .. Public Records Fees .. District Fees for Providing Employee Personal Information .. Enrollment Fees and Nonresident Tuition Refunds .. Student Record Fee .. Parking Fees .. Cash Donations to the District .. Check Limitations .. Banking and Armored Car Service .. Preparing Bank Deposits and Transporting Cash .. Returned Checks .. INSURANCE Communication with District s Legal Counsel .. Reporting Property Losses Both Insured and Non-Insured Non-Automobile.

5 District Insurance .. Vehicle Accident Reports .. Operation of Vehicles .. Out-of-Country/State Trips for Educational Programs .. Malpractice Student Liability Insurance Fee for Allied Health Programs .. Claims Against the District .. PAYMENTS Conducting BUSINESS in the Name of the District .. Purchase Order Blanket Purchase Order Payment .. Meals and Light Refreshments .. Payment of Special Service Contractors .. Use of Personal or District-Owned Telephones .. Employee Reimbursement .. Student Group Expense Claim Guidelines.

6 Off-Schedule Financial Aid Checks Runs .. Claims for Damage to Personal Property .. Lost, Stolen and Stale-Dated Checks .. Contracts/Agreements for Personal Services .. Contracts/Agreements for Professional Services .. Request to Place Contract on Governing Board Agenda .. Signature Authority and Delegation .. BUSINESS PROCEDURES Manual TABLE of CONTENTS -3- Title Section PROPERTY AND EQUIPMENT Disposal of District Personal Property .. Sale of Property to Other Governmental Agencies .. Surplus Property .. Disposal of Withdrawn Library Materials.

7 Technology Use .. Equipment Inventory .. Disposition, Transfer or Trade-in of Equipment .. Vehicle Replacements .. Gifts of Property and Equipment .. Equipment Obtained as Gifts or Loans .. Donor Recognition .. Access Control .. Access to Technology Assets .. Asset Control .. Asset and Access Control Checklists .. Security Camera Operating Procedure .. PURCHASING AND RECEIVING Purchasing .. Bids and Contracts .. Construction Bidding Guidelines .. Types of Purchases .. Purchase Requisitions .. Purchase Order Preparation and Distribution.

8 Library Purchasing .. Blanket Purchase Orders .. Change Order Request .. Vouchers .. Receiving Shipments .. Return or Replacement of Equipment .. Code of Ethics for Purchasing .. Equipment Purchase Orders .. RECORDS RETENTION REVOLVING FUND Revolving Cash Fund .. WORKER STATUS: EMPLOYEE VS. INDEPENDENT CONTRACTOR Employee vs. Independent Contractor .. ACCOUNT CODING Account Code Structure .. Instructions for Use of Expenditure Activity Codes .. Instructions for Use of Expenditure Object Codes .. BUSINESS PROCEDURES Manual TABLE of CONTENTS -4- Title Section BUDGET DEVELOPMENT AND GUIDELINES The Contra Costa Community College District General Fund Budget.

9 Parameters for Budget Development and Preparation .. Academic Senate Budget Guidelines .. Federal College Work Study Budget Preparation .. Budget Preparation .. POLICE SERVICES AND PARKING Parking and Traffic Regulations .. Campus Safety and Reporting of Crimes .. Local Law INTERNAL AUDITS When to Contact Internal Audit Services (IAS) .. Audit Process Conducting Internal DISTRICT BUSINESS OFFICE INTERNAL PROCEDURES Accounts Receivable Reconciliation .. Bank and County Cash Reconciliation .. Year-end Adjustment to Capital Assets and Depreciation Accounts.

10 Security of Check Stock .. Internal Change Order .. INDEX