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KCTCS
300 North Main Street
Versailles, KY 40383
859.256.3100
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Table of Contents for Business Procedures Manual
Table of Contents	Table
Index for Business Procedures Manual
Procedure Index	Index
General Information	Word Document
Chart of Accounts General Section 1.1.2 - Chartfields	1.1
KCTCS Identification Numbers Current Authorized Numbers Request for New or Additional Numbers	1.2
Add, Delete or Change Chart field Number General Request to Add, Delete or Change a Chartfield Request Approval Request Exemptions (Grants)	1.3
Request A New or Change In Business Procedure General Request for A New Business Procedure Request for a Change in a Business Procedure Procedure Review Schedule Procedure Review Process	1.4
Request A PeopleSoft System User - Add/Change/Delete General Data Access and Security User Request User's Change of Assignment Termination of Employment Management Review of User's Access Affiliate Access Affiliate Request Termination of Affiliate Access	1.5
Accounting Instructions and Memorandums General System Accounting Instructions (SAI) System Accounting Memorandums (SAM)	1.6
Internal Controls Process Design Separation of Duties	1.7
Audit and General Operations Records Retention Document Logs Document Files Reconciled Accounting Reports Perpetual Inventories Vehicle Logs Equipment Inventory and Maintenance Records Maintenance Cost Records Records Retention Schedule Purchasing Record Keeping Requirements	1.8
Financial Delegation of Authority General Policy General Delegation Specific Delegations Permanent Delegations of Authority Temporary Delegation of Authority Branch Compliance	1.9
Financial Transaction Approval Authority General Definitions Additional Approval Levels Financial Transaction Approval Levels	1.10
Approval Authority for Contracts and Agreements General Contracts and Agreements requiring the approval of the President Contracts and Agreements requiring the approval of the Vice President of Finance and Treasurer Contracts and Agreements with an Obligation of $25,000 or greater Contracts and Agreements with an Obligation of between $10,000 and $25,000 Contracts and Agreements with an Obligation of $10,000 or less Contracts and Agreements with No Financial Obligation Group Lodging Contracts Filing and Payments of Contracts and Agreements	1.11
Notary Public Application Fees and Payment	1.12
Employee Meals and Refreshments General On-Site and Off-Site Working Meal Holiday Meals Refreshments or Snacks Off-Site Meeting Rooms Special Situations and Occasions	1.13
Non-Employee Meals and Refreshments General Student Meals and Refreshments Official Guests of KCTCS - On Campus Meals Official Guests of KCTCS - Off Campus Meals Off- Campus Meals Hosted by a College President/CEO, KCTCS Vice President or KCTCS Chancellor Accreditation Terms Additional Non-Employees Definitions	1.14
Memorandum of Agreement General MOA Development Requirements (No Financial Commitment) MOA Development Requirements (Financial Commitment) Additional MOA Requirements KCTCS Non-Originating MOA MOA Document Form	1.15
Direct Billing or Procard Purchase of Accommodations or Meals General Accommodations for the Board of Regents Accommodations for College Guests Accommodations for KCTCS Professional Development Events Meals for KCTCS Professional Development Events	1.16
Rental Cars (Vehicles) General College Rental of Vehicles Rental of Vehicles for Local Travel Rental Cars While on Travel Status Rental Vehicle Insurance	1.17
Professional, Organizational and Curriculum Development Expenses General Definition of Expenditures Related to Professional Development Definition of Expenditures Related to Curriculum Development Definition of Expenditures Related to Organizational Development Account Numbers and Descriptions	1.18
Cell Phones Issued to Employees General Cell Phone Expense and Acquisition Employee Responsibility for Cell Phone Use Requirements for Procedure Compliance	1.19
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Facilities Management	Word Document
Insurance General Commercial General Liability Crime Dishonesty Educator's Professor Legal Liability Daycare Liability Aviation International Limited Professional Legal Liability Blanket Student Accident Insurance Camp Accident Medical Insurance Boiler and Machinery Insurance Computer Insurance Facility Insurance General Contents Special Equipment/Inland Marine Insurance Telephone Insurance Vehicle Insurance	2.1
Annual Physical Asset Inventory General Scope of Responsibilities Inventory of Buildings and Infrastructure Capital Equipment and Vehicle Inventory Adding Capital Assets Unlocated or Missing Capital Assets	2.2
Vehicles General Persons Authorized to Use Vehicles Occupancy Out-Of-State Travel Vehicle Problems or Repairs Vehicle Accidents Vehicle Credit Cards	2.3
Use of KCTCS Facilities by Outside Agencies Scope Definitions Policy Guidelines for the Management of KCTCS Facilities Management Procedures for the Use of KCTCS Facilities	2.4
Off Site Use of Equipment by Employees General Policy Procedures for Off-Site Use	2.5
Facilities Maintenance General Facilities Condition Inspection Facilities Inventory Facilities Renovation and Repair Emergency Maintenance and Repair	2.6
Capital Projects General Policy Capital Planning Facilities Plans Capital Equipment Plans Prioritization of Capital Project Requests Capital Project Administration Furniture and Equipment Purchase for Capital Projects	2.7
Property Inventory Control Purpose Inventory Requirements Annual Inventory Disposition of Inventory Items	2.9
Environmental Health and Safety Program General Policy Environmental Health and Safety Programs and Responsibilities Emergency Response Action Plans	2.10
Real Property Management Purpose Lease of Real Property Acquisition of Real Property Easements on Real Property Deeds on Real Property Disposition of Real Property	2.11
Public Auction and Sealed Bids General Scope of Responsibilities for Public Auction Changing or Removal of Lot Items Tabulation of Winning Items Scope of Responsibilities for Sealed Bids Interpretation and Clarification	2.12
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Accounting	Word Document
Vendor Invoices Time Limit (Prompt Payment Of Vendors) Late Payment Penalty Original Invoices and Receiving Receipt Date Stamp On Invoices Remit to Address Additional Payment Review	3.1
Check Requests General Form Requirements Allowable Goods and Services - No Dollar Limit Allowable Goods and Services - $3,000 Dollar Limit Minimum Dollar Amount Request for Commodity or Dollar Limit Exception	3.2
Travel Accounting Processing College Processing System Office Employees	3.3
Journal Vouchers Procedures For Preparing Journal Vouchers Reconciliation of Accounting Records and Reports Charging Other Business Units Charging Other Fund Groups Making Corrections	3.4
Banking Relationships Regulations Concerning Bank Accounts and Deposits Establishing and Maintenance of College Bank Accounts Electronic Fund Transfer of Cash Balances	3.5
Imprest Cash Funds General Fund Custodian General Responsibilities Allowable Imprest Cash Funds Establishing Imprest Cash Funds Responsibility for Imprest Cash Fund Control of Imprest Cash Funds Replenishing Imprest Cash Funds Changes In Custodianship Terminating Imprest Cash Funds Reconciliation Of Imprest Cash Funds	3.6
Bank Reconciliations General Definition of a Complete Bank Reconciliation Who May do Bank Reconciliations General Instructions for Bank Reconciliation Completion Bank Reconciliation Form	3.7
Sales Tax Sales Tax College Resale Operations School Organization Purchases	3.8
Sponsored Projects Accounting For Grants And Contracts Introduction Definitions of Grants and Contracts for Sponsored Projects Applicability General Responsibility Disbursement and Receipt of Sponsored Project Funds Budget Changes Grants and Contracts Close-out	3.9
Revenue/Invoicing Invoicing Invoicing State Government Revenue Sources Income Categories	3.10
Accounts Receivable General Aging of Receivables Collections	3.11
Cash Accounting General Designated Cashier Cash Collection Points Proof Sheets, Deposit Tickets, and Receipts for Shortages/Overages Accepting Checks Accepting Credit Cards Providing Receipts for Cash, Check, and Credit Card Sales Types of Cash Receipts Recording Receipts into PeopleSoft Security Special Conditions Daily Cashiering Check List	3.12
Capital Assets Capitalization Classes Capitalization Levels Asset Inventory Capitalization Accounts	3.13
Gifts and Endowments Gifts, Endowments and other Donations Gift Funds Endowments Establishing a New Gift or Endowment Account Payroll Deduction	3.14
Honorariums Definition Requirements Payment	3.15
Stipends Employee Stipends Non-Employee Stipends	3.16
Vendor and Student Checks General Stop Payment Process Stale Dated Vendor and Student Checks Stale Dated Payroll Checks	3.17
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Purchasing	Word Document
Purchasing Authority General Delegation - Duties and Responsibilities Violations of Purchasing Procedures and Unauthorized Acts	4.1
Procurement Card General Purchase Authority and Conditions Purchase Restrictions Conditional Use Non-Acceptance of Procurement Card Compliance Sales Tax Exemption Number	4.2
Requisitioning General Major Equipment Requisition Requirements Requisition Approval Process - Workflow Preparation of a Requisition Vendors Receiving Locations Confirming Requisitions	4.3
Purchasing Documents Resulting from a Requisition General Reference numbers Review	4.4
Deliveries Freight Terms Damaged Shipments Delivery Schedules Expediting Orders	4.5
Vendor Performance	4.6
Leases of Equipment Lease, Lease/Purchase or Rental of Equipment Purchase of Pre-owned Equipment Repairs and Maintenance of Equipment Trade-In of Equipment Transfer of Equipment	4.7
Price Contracts	4.8
Exceptions to Sealed Bidding General Exceptions to Sealed Bidding: Single Source Exceptions to Sealed Bidding: By specific law or regulation Exceptions to Sealed Bidding: Not Feasible/Practical	4.9
Special Purchase Authority General Sources of Funds Taxable Employee Benefits Hierarchy of Funding Restricted Goods and Services Table	4.10
Types of Contracts Types of Contracts Purchase Orders Notice of Award of Price Contract	4.11
Purchases Recordkeeping Requirements	4.12
Corporate Travel Card General Application Processing and Payment Termination	4.13
Quotations, Invitations for Sealed Bids and Request for Proposals Requests for Quotation Sealed Bids Request for Proposals (RFP) Exceptions to Bid Requirements	4.14
Personal Service Contracts General Establishing the Need for a Personal Service Contract Processing a Personal Service Contract Request Processing a Personal Service Contract Request Exceeding $10,000 Processing Payment for a Personal Service Contract	4.15
Printing Contracts General Classes of Printing Duplicating	4.16
Vehicle Acquisition & Assignment Initial Acquisition of a Fleet Vehicle Initial Acquisition of a College or System-Owned Vehicle Replacement of Existing Vehicles Vehicle Assignments to Individuals Vehicle Assignments to Operating Units	4.17
Temporary Labor - (Individuals) General KCTCS Employees Temporary Vendor Employees Independent Contractor Status Test Establishing an Individual as a Vendor Temporary Faculty Student Vendors Maintenance Contractors Payment of Temporary Labor	4.18
Deferred Purchases General Establishing the Need for a Deferred Purchase Processing a Requisition for a Deferred Purchase Deliveries for a Deferred Purchase Processing Payment for a Deferred Purchase Creating Deferred Requisitions in PeopleSoft	4.19
Alcoholic Beverage Use General Approval Locations, Functions, and Forms Required Licenses Prohibition of Sales Event and Food Requirements Guests and Event Promotion Purchase for Instructional Use Community Education Courses	4.20
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Payroll	Word Document
Timesheets Non-Exempt Employees Exempt Employees Timesheet Instructions Common Errors in Completing Timesheets Supervisor Signature	5.1
Lost or Stolen Payroll Checks Reporting Lost or Stolen Checks Requesting a Duplicate Check Lost or Stolen Check Cashed	5.2
Direct Deposits General Direct Deposit Form Virtual Access to Pay Statement Hardship Credit Union Deductions	5.3
Absence Record Procedure General Information For All Employees Instructions for Employees Recording Leave Not Taken	5.4
Deductions General Deductions Charitable Deductions - Outside Organizations Charitable Deductions - KCTCS Related Organizations Establishing New Deductions	5.5
Manual Payroll Check Request General College Requirements for Manual Check Requests	5.6
Court Ordered Deductions General College Processing Requirements Employee Contact and Communications	5.7
Unclaimed Payroll Checks General Employee Responsibility During An Absence College Payroll Office Responsibility	5.8
Worker's Compensation General Employee Responsibility College Responsibility	5.9
Non-Resident Alien Employees General Initial Employment Quarterly Reporting Calendar Year Review	5.10
Deceased Employee Wages If death occurs between payroll processing and check distribution If death occurs before payroll processing Release of Payroll Funds or Data Additional Notifications	5.11
Taxability of Awards and Gifts General Length of Service Awards Gifts	5.12
Incentives to Participants General Authorizations Cash Payments to Participants Cash Equivalent Payments to Participants Other Incentives to Participants Confidentiality - Request for W-9 Exception Example - Disbursement Log	5.13
Taxable and Nontaxable Clothing Purchases General Purchasing regulations and clothing purchases Uniforms Other clothing purchases	5.14
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Budget	Word Document
Biennial Budget Development Preparing and Submitting the Biennial Budget Enacting the Budget Budget Execution and Oversight Postsecondary Education Level College & System Office Level Budgetary Authority Annual Budget Development College Responsibilities Budget Transaction Requests (BTR)	6.1
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Tuition And Fees	Word Document
Cancellation (VOID) of Student Refund Checks General College Responsibilities System Office Responsibilities	7.1
Waiver of Tuition and Fees General Types of Waivers Procedure within Student Financials Approval/Authorization Process within the District/College Recommended Tuition and Fees Waiver Form - Example Recommended Tuition and Fees Waiver Form - Blank	7.2
Third Party Contracts - Sponsored Students General Third Party Sponsors KHEAA Third Party Agreements Return of KHEAA Third Party Payments Robinson Scholars Third Party Agreements Return of Robinson Scholars Third Party Payments All Other Third Party Agreements Return of All Other Third Party Payments >Local College Discretion for Special Needs �	7.3
Collection of Accounts Receivable General Billing and Invoicing Aged Accounts Bankruptcy Use of Collection Agency Allowing Previous Bad Credit Additional Credit Re-admittance and/or Release of Credentials Complaints, Disputes and the Resolution Process Prior to Referral to a Collection Agency Minimum Amounts Referred to a Collection Agency Deposit of Collected Delinquent Accounts Delinquent Letter Notice - Samples	7.4
Mandatory Fees Definition and Approval	7.5
Non-Mandatory Fees Definition and Approval GED Charge Revenue Distribution	7.6
Refunds for Tuition and Fees and Charges for Services General Exceptions Refundable Fees and Charges Regularly Scheduled Services Non-scheduled Activities, Charges, and Fines Prearranged Training and Testing with an Enrollment Cap 16-week Session Courses 8-week Session Courses 6-week Session Courses 4-week Session Courses	7.7
Live Work Projects General Standards Work Tracking Acquisition of Materials for Live Work Payment and Completion of Work Order Process Live Work for Employees Live Work for Students In-Class Demonstrations Release of Training Aid Disposal (Sale) of Live Work Projects	7.8
Kentucky Nurse Aide Testing and Training (KNAT) and Medication Aide Testing Charges General Basic Principles PeopleSoft Class Setups and Charges KCTCS Administrative Recharge Registration Records Testing Rationales Additional Reference Materials	7.9
Assessment Centers College Responsibilities	7.10
Student Organization Finance Student Organizations Defined Affiliated Student Organizations Unaffiliated Student Organizations Guidelines for Managing Financial Activities (All Student Organizations) Financial Reporting (All Student Organizations) Compliance	7.11
Non-Recognized Organization Finance Non - Recognized Organizations Defined Funding of Non - Recognized Organizations Guidelines for Managing Financial Activities Financial Reporting Organizations created for Student Scholarships and Loans Compliance	7.12
Travel Expense and Reimbursement Definitions General Work Station Authorizations Transportation Accommodations Reimbursement Rates Receipts Waivers Travel Voucher Requirements Submission of Travel Voucher Reimbursement of Employee Travel	8.1
Moving Expense Reimbursement General Practice Moving Allowance Amount Moving Estimates Allowable Expenses Reimbursement Process Temporary Housing	8.2
Temporary Assignment Expense Reimbursement General Practice Temporary Housing Payment Process Car Allowance	8.3
Out-Of-Country Travel General Information Pre-Travel Authorization Lodging Subsistence(Meals) Other Miscellaneous Allowable Expenses Receipts Transportation Communications Waivers and Compliance Reimbursement Approval	8.4
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Bookstore
Bookstore Charge Procedures General Required Communication Automated Process Charge Period Bookstore Charge Eligibility Sequence of the Charge Approval Process Changes that Affect the Charge Process Automated Charge and Payment Process Non-Automated Local Charge Process Students Taking Courses at More Than One College	9.1
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Human Resources	Word Document
Central Office:
Colleges:
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EMPLOYEE TRAVEL PROCEDURE	APPENDIX A
	Excel Document

Public Auction and Sealed Bids