2nd Accounts Payable Workshop
February 24, 2011
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Topics to be Covered
 AP Staff – Responsibility and Accountability
 Review of AP Process – Approval Process
 Most Frequently Confused Topics
 Account Codes
 Travel Policies & Procedures
 Contracts
 Meals and Refreshments
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AP Staff and Assignments
 Nick Shere
 Location 8
 Funds 63 and higher
 Apple
 Nicanor Custodio
 Location 6
 Hewlett Packard
 Tina Du
 Location 2
 Grainger
 Earvin Robinson
 Location 5
 Staples
 Utilities
 Dianna York
 Location 1
 Office Depot
 Dettie Del Rosario
 AP Supervisor
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Review of AP Process
a. When do we pay?
- If documents are consistent and complete.
b. What do we look for?
1. Signatures – on Pay to’s
2. Receipt from the warehouse on regular PO’s.
3. Invoices (not statements)
4. Budget
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Review of AP Process….cont
c. When do we cut the checks?
 Every Tuesday and Thursday.
d. When do we disburse the checks?
- Every Wednesday & Friday
- They are either mailed or sent to the bursar’s office of
each campus, or held at the district for pick up.
 If a check is to be held at the district or returned to the
campus, that instruction should be clearly written or
stamped on the requisition page.
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Review of AP Process….cont.
 Documentation must be consistent with regard to:




Invoice
PO
Contract
Receiving
 What must be consistent?






Vendor name and ID
Dollar amounts
Items paid for
Tax
Contract (for services over $600)
Party billed (must be Peralta)
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23 Accounting Codes
Eight buckets of numbers:
1. Location – 1 digit (1, 2, 5, 6, 8)
2. Fund Number – 2 digits (01, 11, 63)
3. Cost Center – 3 digits (231, 531, 631, 831)
4. Object Code – 4 digits (4301, 5105)
5. Program Code – 1 digit
6. Activity – 6 digits (Top codes) (672000)
7. Project Number – 4 digits
8. Line Number – 2 digits (accounting line)
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Account Codes…………………cont.
What is the story behind these numbers;
5-63-551-6402-1-71000-2374-00
VP of Instruction is using Fund 63 Measure A funds to
buy instructional equipment categorized under Physical
property and related equipment under the project of Laney
Equipment Tech Upgrades.
New this year – all fund 63 expenditures require a
project number approved by the District Finance.
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Account Codes………………..cont.
 Who is responsible for checking these object codes:
 First level approval – Cost Center manager
 Second level approval – Business manager
At the District:
- Buyers
- AP Technicians
 However, when object codes are not correctly used, AP
Technicians cannot pay.
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Account Codes……………….cont.
 Supplies vs Equipment – Appendix E of BAM
 Five Tests:
 1. Does the item lose its original shape and appearance
with use?
 2. Is it consumable with normal service life of less than
one year?
 3. Is it easily broken, damaged or lost in normal use?
 4. Is it more feasible to replace with new unit than to
repair it?
 5. Is it an inexpensive item , too small to inventory?
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Contracts
 No INDEPENDENT CONTRACTOR should be allowed
to work without a signed contract.
 A valid contract should exist at the time the invoice is
created.
 Work should be completed within the time period
stated in the contract.
 Total payments for work under the contract should be
within the Not to Exceed amount.
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Contracts………………………..cont.
 An ICC is required for every payment for services
over $600 for the year.
 ICC signatures
 College President
 Vice Chancellor, Finance & Administration
 Chancellor
 If the contract is missing some signatures, the
paperwork will be returned.
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Contracts…………………………cont.
 Contracts over $25,000 must be approved by the Board.
 Bond fund contracts over $78,900 must be approved by
the Board.
 The requester is responsible for tracking total
payments under each contract.
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Contracts………………………..cont.
A contract needs to be amended for any change in the ff:
 Amount
 Expiration Date
 Budget codes
How to Amend the Contract:
- Through An ICC Amendment Form to be obtained
from the Finance Department.
- All parties to the original contract should sign the
amendment.
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Travel – Board Policy 6.39
 All requisitions for travel-related expenditures,
including registration, accommodation, and airline
tickets, must be accompanied by the Travel
Authorization Form signed by:
 1. First-level supervisor,
 2. Business Manager, and President.
 3. Chancellor
New Proposed Changes that will require Board approval:
– travel in excess of $500.00
- out of state and out of the country
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Travel ……………………………..cont.
 Travel advance requests
 should not exceed 80% of the authorized amount.
 must be submitted no later than 15 days before travel.
 will not be paid more than 15 days in advance.
Registration, accommodation, or tickets can be
paid early if necessary with separate
requisitions.


Must be accompanied by the Travel Authorization Form.
Must be paid directly to the vendor, not to the employee.
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Travel ……..cont.
 Advances must be liquidated/finalized within 30 days
of completion of travel.
 Mileage is currently 51 cents.
 Original receipts must be submitted.
 All receipts must be carefully added.
 List expenses only in the correct column.
 Hotel receipts must be itemized.
 No liquor expense can be reimbursed.
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Food & Refreshment
 Board Policy 6.40:
 Food, coffee and other refreshment at regular meetings
are not “necessary” expenses and therefore cannot be
paid from unrestricted general fund or Fund 01.
 Restricted and special programs may be used for food
and refreshment if the funding source or agencies allow
such type of expenditure.
 Budget allocating for food & refreshment be set up at
the beginning of the budget period.
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Contact Information
 Dettie Del Rosario
 Nick Shere
 Phone: 510-466-7260
 Phone: 510-466-7241
 Fax: 510-587-7852
 Fax: 510-835-4078
 ddelrosario@peralta.edu
 nshere@peralta.edu
 Earvin Robinson
 Nicanor Custodio
 Phone: 510-466-7226
 Phone: 510-587-7860
 Fax: 510-835-4078
 Fax: 510-835-4078
 erobinson@peralta.edu
 ncustodio@peralta.edu
 Dianna York
 Tina Du
 Phone: 510-466-7253
 Phone: 510-587-7872
 Fax: 510-587-7877
 Fax: 510-835-4078
 dyork@peralta.edu
 tdu@peralta.edu
If you have any concerns about the AP process or your AP tech, please contact the AP Supervisor, Dettie Del Rosario
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Have an amazing year!
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