Business Office
Organizational Chart FY 2012 – FY 2013
Table of Contents
1
Go Green
2
Fraud & Abuse Awareness
and Internal Controls
3
Mary G. Elizondo, Comptroller
Mary G. Elizondo, Comptroller
Banner Finance
Myriam Lopez, Accounting Group
Supervisor
4
Budget
5
Payroll, Position
Control, & TimeForce
6
Accounts Payable
Nicole Perez, Budget Coordinator
Payroll Staff
Dalinda Gamboa, Accounting Group
Supervisor
Maricarmen Ramirez, Accountant
Table of Contents
10
Accounting Transactions
7
Travel
8
Introduction to True Colors
Isidro Ramos and Alisa Fernandez
11
Cashiers
9
Conference & Event
Procedures
12
Questions
Maricarmen Ramirez, Accountant
Nicole Perez, Budget Coordinator
General Accounting Staff
Cashiers Staff
INTRODUCTION
Objectives

To learn “How To” Prepare and
Process Business Office
Documentation

To “Learn About” Business Office
Functions
Business
Office
“Count on Satisfaction”
Paperless Initiative
1. Components of Go Green







JagMail
TouchNet Marketplace - since 2010
Financial Reports to Financial Managers & AA’s - since 2009
Employee paystubs - JagNet since March 2010
Employee Form W-2’s - JagNet since January 2013
ACH payment for vendors and direct deposit for employees
(travel) - since 2009
Banner Travel and Expense coming soon!
Business
Office
“Count on Satisfaction”
South Texas College
Guidelines for
Reporting and Investigating
Suspected or Known Fraud, Abuse
and Other Improprieties
S
T
C
G
u
i
d
l
i
n
e
s
http://rav4.southtexascollege.edu/hr/forms/policies/policies_reporting_fraud_procedures.pdf
1. Examples of Acts of Fraud,
Abuse and Other Improprieties

ACFE – The use of one’s occupation for personal
enrichment through the deliberate misuse or
misapplication of the employing organization’s resources
or assets

Encompasses wide variety of conduct, such as pilferage to
sophisticated investment swindles

Common violations – asset misappropriation, corruption,
false statements, false overtime, petty theft and pilferage,
use of common property for personal benefits and payroll
and sick time abuses
2. Employee Responsibilities

Report the act to your immediate supervisor

If the supervisor has participated in or condoned the
act, report the matter to the next highest level of
supervisor or management

Director of Human Resources

Anonymous Fraud Hotline

State Auditor’s Hotline
Doing What’s Right

THE NETWORK

1-800-482-5158

This toll-free number is staffed by The Network,
an independent organization operating 24 hours a
day, 7 days a week. You do not have to give your
name. An Interview Specialist documents your
concern, assigns you a personal reference number,
and relays your concerns to the company.
Fraud Survey
F
r
a
u
d
s
u
r
v
e
y
http://finance.southtexascollege.edu/businessoffice/survey.html
Got Internal Controls?
presented by
South Texas College
Business Office
“Count on Satisfaction”
The COSO* Definition of Internal Control
Definition of I/C:
“Internal control is a process - effected by an entity’s
board of directors, management, and other personnel - designed
to provide reasonable assurance regarding the achievement of
objectives in the following categories:
a) reliability of financial reporting
b) effectiveness and efficiency of operations,
c) compliance with applicable laws and regulations.
* Committee of Sponsoring Organizations of the Treadway Commission
Simple Definition
Internal
control is what we do to see that the
things we want to happen will happen …

And the things we don’t want to happen won’t
happen.
The Integrated Framework of Enterprise Risk
Management/Internal Controls
8 Components
4 Entity Objectives
4 Activities
Components of I/C:
1) Internal environment
2) Risk assessment
3) Control activities
4) Information and Communication
5) Monitoring
Strong Internal Controls Benefits
Reducing
and preventing errors in a costeffective manner.
Ensuring
addressed.
priority issues are identified and
Protecting
Providing
Having
employees & resources.
appropriate checks and balances.
more efficient audits, resulting in shorter
timelines, less testing, and fewer demands on staff.
Fraud Triangle
When these three sides of
the triangle are present,
there is a much higher
than normal chance of an
individual committing a
fraud.
Financial Manager Handbook
http://finance.southtexascollege.edu/businessoffice/forms/FM%20
Handbook.pdf
Business
Office
“Count on Satisfaction”
3. Banner Finance
Access to Banner Finance
Access to Banner Finance is needed if you:
•
•
Need to review budget status for organizations under
your department
Need to input online requisitions for your department
To request access, complete Banner Finance Access
Request Form.
•
Form is available to download on the Business Office
website http://www.southtexascollege.edu/businessoffice/index.html
Finance Forms
FGIBAVL – Budget Availability Status
FGIBDST – Organization Budget Status
FGITRND – Detail Transaction Activity
FGIOENC – Organization Encumbrance List
FGIENCD – Detail Encumbrance Activity
Query Data on Banner
Allows to separate specific transactions
Steps to perform a query
1. Query / Enter or click
button
2. Query / Execute or click
button
3. To cancel a query – Query / Cancel or
click
button
Wild character “%” can be used in queries
Review Budget Status on FGIBAVL
FGIBAVL is the form
Banner uses to check
Non-Sufficient Funds
(NSF)
The available balance on FGIBAVL is reduced by
complete, incomplete, suspended, and unapproved
transactions (requisitions, POs, invoices and
journal entries)
Review Budget Status on FGIBDST
Unlike FGIBAVL, only
complete and fully
approved documents
post to FGIBDST
FGIBDST also provides a more
detailed summary by account code
while FGIBAVL shows a summary by
account pool.
Question
Form FGIBDST provides a detailed view by
account code while form FGIBAVL provides a
summary by account.
True or False?
Available Balance Calculation
on FGIBAVL and FGIBDST
Adjusted Budget
- Year-to-Date (YTD) Activity
- Commitments (Encumbrances)
= Available Budget Balance
Question
Incomplete and unapproved transactions are
reflected in the available balance on form
FGIBDST.
True or False?
Transaction Detail - FGITRND
The field column can help you determine the type of transaction.
• OBD – Budget transaction
• RSV – Encumbrance transaction from requisition
• ENC – Encumbrance transaction from PO
• YTD – Expense transaction from invoice, journal entry or feeds
from other system (Student, HR)
- “I” documents are Invoices, “J” documents are Journal Entries,
and “F” documents are feed transactions
FGIOENC
FGIOENC provide a list of all open
encumbrances (requisitions,
purchase orders) for the organization
and fund specified.
FGIENCD
FGIENCD provides detail transactions for
an encumbrance (requisition, purchase
order). For example, all invoices/change
orders done to the encumbrance.
Document Inquiry Forms
FPIREQN – Requisition Query Form
FPIPURR – Purchase Order Query Form
FAIINVE – Invoice Query Form
FGIDOCR – Document Retrieval Inquiry
FOIDOCH - Associated Documents
REQ – Requisition
PO – Purchase Order
INV – Invoice
CHK – Check
Enter
document
number
Business
Office
“Count on Satisfaction”
4. Budget Planning,
Maintenance and
Transfers
Budget Planning

The Budget Planning Process commences through the Budget
Development Application accessible in Jagnet.

During the open time period, departments must submit their proposed
organization budget requests for upcoming fiscal year(s).
 Only operating, travel and capital budgets may be updated (+/-).
Consider the manual budget transfers processed during the previous
year when requesting budget amounts for the upcoming fiscal
year(s).
 Only financial managers and authorized staff may update an
organization’s proposed budget.
 Submit the Banner Budget Development Access Request from to
grant additional user access.
 Organization changes may also be made during this time
 Create new organizations
 Inactivate existing organizations
 Combine organizations that serve the same purpose
Budget Planning
Continued

Proposed budgets are reviewed and may be adjusted by administrators
and executives.

Proposed budgeted amounts become official after they have been
approved by the Board at the Budget Hearing.
 Copies of the Board approved budget and subsequent amendments
are filed with the: Texas Higher Education Coordinating Board,
Legislative Budget Board, Legislative Reference Library, and the
Governor’s Office of Budget and Planning.

Organization budgets may be used during the active fiscal year
(September 1 – August 31).
Budget Maintenance

Department expenses must be properly categorized and charged to the
most appropriate organization.
 The organization charged with the expense should not be determined
by funds availability. If the appropriate organization does not have
enough funds available for the expense, complete and submit a budget
transfer. Do not charge an expense to an another organization due to
funds availability.

Expenses must be properly categorized in order to adhere to the
functional expense classifications from the Integrated Postsecondary
Education Data System (IPEDS) Financial Survey.
Steps to Prepare a Budget
Transfer

Determine the amount that needs to be transferred (FGIBAVL)

Determine the organization and account with sufficient funds available
to cover the negative balance (FGIBAVL)

Prepare the Budget Transfer form (BO-3500)
http://www.southtexascollege.edu/businessoffice/forms.html

Submit form for signature approvals

Send approved form to Business Office for processing

Check the status of the transfer on FGIBDST
Review Organizations for Budget
Availability
Enter the Required Fields to View Balances
• Chart
• Fiscal Year
• Organization
• Account
Move to the Next Block
Budget Transfer Guidelines

Purpose of budget transfer :
•
•
Reallocate budget for future purchases
Cover negative balances

Budget transfers may be processed between different account codes of
the same organization, or between different organizations.

Budget transfers may not occur between different fund codes.

Only typed budget transfer forms will be processed

Transfers may be processed using the expenditure pool accounts only
•
•
•
•

710000 Direct Expenditures (Operating)
730000 Travel Expenditures
740000 Capital Expenditures
770000 Construction
If the submitted budget transfer form has errors, a new form must be submitted
Budget Transfers Approvals Review
Budget Transfer Request
Form
Contact Information
Elena Jimenez, Budget Specialist
872-4620 elenae@southtexascollege.edu
Nicole Perez, Budget Coordinator
872-4633 mnperez@southtexascollege.edu
Budget Website:
•
•
http://www.southtexascollege.edu/businessoffice/forms.html
Budget Transfer Tips and Procedures
Budget Transfer Form
Business
Office
“Count on Satisfaction”
5.
Payroll, TimeForce,
& Position Control
TimeForce Setup
Human Resources - Sets up all new employee finger templates for
use of time clocks
Payroll Office - Sets up employees in TimeForce based on the
“TimeForce Account Request” form submitted by HR
Employees - Call Payroll Office for online web access.
•
Online web access and access to an STC network computer are
necessary for reviewing and verifying timecards.
Department supervisor/designee - Submit Form BO-7710 to
Payroll Office for removal of user when employee terminates
employment.
Overtime/Straight Time Request
& Approval Process
All non-exempt employees must have prior written
approval when working overtime and/or straight
time hours. (Form BO-7721)
**Regardless of the number of overtime hours anticipated.
TimeForce provides an Overtime Summary
Report that shows the historical trend of overtime
worked by each employee.
Other TimeForce Reports
•
•
•
•
•
Go to “Reports” Tab and under Time Reports
Weekly Hours Detail - used to calculate straight time
pay hours.
Punch Detail Report
Exceptions Report - used to verify the completeness of
the end of pay period time cards.
Under Hours Report - displays all non-exempt salaried
employees that did not complete 40 hrs. in a work week.
TimeForce Time Card
•
Adjustments
•
•
Absences
•
•
Must have a completed Form BO-7700 (Time
Adjustment Request Form) before entering it in
Must have a completed STC Employee Leave Form
before entering it in
Time card verifications
•
•
•
•
Done after correcting errors
Done after entering absences
Must click the “recalculate” button after doing either
of these
Employee must verify timecard first
Business Office Payroll Forms
BO-0610 - Working Hours Worksheet – will help determine
an employee’s working hours when traveling out of town or
attending a conference
• BO-7700 - Time Adjustment Request Form – completed by
employee for missed punches or corrections
• BO-7705 - Mass Entry Adjustments Form - for STC
employees that have a flexible work week schedule other than 8
hours per day or for other types of mass punch adjustments (i.e.
traveling employees).
• BO-7710 - TimeForce Access Authorization Form – to
create or delete supervisor/designee, and to add/remove
employees
• BO-7721 - Overtime Request - to pre-approve overtime
hours
• BO-7730 - STC Time Card - Use only when TimeForce is not
accessible to employees
•
Other Payroll Tips
•
•
•
•
Make corrections on time - No corrections will be able to
be made in the system after that deadline.
Respond to our phone calls or emails in reference to
an issue we may have with an employee timecard in a
timely manner.
Supervisors should give authorization to someone
else in their absence to process corrections and verify
employee timecards when they are going to be out of
the office.
W-2s are accessible to all employees on Employee
JagNet
Position Control Forms
NOE Forms
1. Regular NOE
2. Direct Wage NOE
3. NOE for Trainers
**Contact Human Resources for copies of the forms
Position Control Transfer Form
1. To transfer only salary funds between positions
- to clear salary deficits and to replenish pools
2. Use when 1) assignment will be funded differently as
stated on the NOE, 2) as requested by Financial
Managers
3. Completed by Budget/Position Control Specialist
and forwarded for approval signatures
NOE Forms
Department Title &
Home organization code
must match , example:
Department :Economics
Home Org. code :221102
The system will
encumber the
number of weeks
between the start
and end date, make
sure that the dollar
amount calculated
under the “Funding
Source Information
section” is based on
the same amount of
weeks.
Funding Source Information Needed
•
Position Number & Org Code – to indicate how position will be funded
•
•
Direct Wage Pool or Salary Savings position
Positions split funded or funded by grant – use “Split Funded” option
•
•
Provide % Distribution, Fund Code, and Organization Code for each funding source
Provide the Pool or Salary Savings position number(s)
•
State the total amount of funding needed.
•
Obtain Financial Manager Approval funding the assignment
•
Incomplete NOEs will be forwarded back to the department
•
•
Missing the above information
NOE is missing Department and/or Home Organization Code where employee will be working for
(top of NOE)
Revisions that make changes to the dollar amount on NOEs already
approved are not allowed unless the original NOE is still pending to be
processed by HR department.
Funding Source Examples
NOTE: Some NOEs already
have a blank for the
organization code
841184 Org.410050
8.50
15
12
1,530.00
Financial Manager
04/20/13
841184; 841423
50%
110000
8.50
Financial Manager
04/20/13
320004
50%
15
12
110000
410013
1,530.00
Financial Manager 2
04/20/13
Effect of Overtime on Balances
An organization’s available balance is
reduced by the amount of overtime earned
by staff.
Consider future overtime expenditures when
hiring new personnel and transferring funds.
HR Module Effects on Finance Module
Changes made in the HR Module are
reflected in the Finance Module on a
monthly basis.
•
•
•
Budgeted amounts
Payroll feeds
Encumbrances
NOTE: NOEs in process waiting approvals
will not be including until HR department
enter them in the system.
Calculating the remaining balance of
an organization
• FMs and their AAs may access Banner FGIBDST form
•
FGIBDST is updated on the last working day of each
month
•
Example: If FGIBDST is accessed on April 17 the payroll salary
information will be as of March 30.
Enter own organization code --the fund
and program will populate by itself.
Account type will be 61 for
Salary information only
Formula for Organization Net
Available Balance
If the Organization/Department FGIBDST form
is showing the following accounts codes:
610016, 610019, 610020, 610030 and 610045
remove their positive or negative balance from
the Net Total Available Balance on the bottom
of the right hand side, the difference will be the
“Net Total” of the Organization.
Remaining Balance Example:
-110,417.60+97,418.76+13,680=681.16
See example:
Question
An organization’s available balance is
reduced by the amount of _________________
earned by staff, which must be considered
when hiring new personnel and transferring
funds.
6.
Accounts Payable
Accounts Payable Department
•
The Accounts Payable department is responsible for processing payments for goods and
services purchased by the college and payments associated with employee travel.
•
•
Maricarmen Ramirez
Yvette Ortiz
•
•
•
•
•
•
•
•
•
•
•
Bertha Arriaga
Esmer Palomo
Gabriela Gonzalez
Efrain Lira
Kelly Lara
Beatriz Saldana
Marcy Gonzalez
AP Fax
Vanessa Limon
Vacant
Travel Fax
AP Accountant
AP Accounting Specialist
Accounts Payable
Accounting Assistant
Accounting Assistant
Accounting Assistant
Accounting Assistant
Accounting Assistant
Accounting Assistant
Records Technician
Travel
Accounting Assistant
Accounting Assistant
956-872-4609
956-872-4628
956-872-4659
956-872-4611
956-872-4691
956-872-4623
956-872-4642
956-872-4631
956-872-4654
956-872-4648
956-872-4618
956-872-4656
956-872-4630
Accounts Payable Calendar
ACCOUNTS PAYABLE CYCLES CALENDAR
FISCAL YEAR 2012 - 2013
SEPTEMBER 2012
S
M
T
W
TH
F
OCTOBER 2012
S
S
1
NOVEMBER 2012
M
T
W
TH
F
S
1
2
3
4
5
6
S
M
T
W
DECEMBER 2012
TH
F
S
1
2
3
S
M
T
W
TH
F
S
1
2
3
4
5
6
7
8
7
8
9
10
11
12
13
4
5
6
7
8
9
10
2
3
4
5
6
7
8
9
10
11
12
13
14
15
14
15
16
17
18
19
20
11
12
13
14
15
16
17
9
10
11
12
13
14
15
16
17
18
19
20
21
22
21
22
23
24
25
26
27
18
19
20
21
22
23
24
16
17
18
19
20
21
22
23
24
25
26
27
28
29
28
29
30
31
25
26
27
28
29
30
23
24
25
26
27
28
29
30
31
S
M
T
W
TH
F
S
1
2
3
4
5
6
30
JANUARY 2013
S
M
FEBRUARY 2013
T
W
TH
F
S
1
2
3
4
5
S
M
T
W
TH
MARCH 2013
F
S
1
2
S
M
T
W
TH
APRIL 2013
F
S
1
2
6
7
8
9
10
11
12
3
4
5
6
7
8
9
3
4
5
6
7
8
9
7
8
9
10
11
12
13
13
14
15
16
17
18
19
10
11
12
13
14
15
16
10
11
12
13
14
15
16
14
15
16
17
18
19
20
20
21
22
23
24
25
26
17
18
19
20
21
22
23
17
18
19
20
21
22
23
21
22
23
24
25
26
27
27
28
29
30
31
24
25
26
27
28
24
25
26
27
28
29
30
28
29
30
S
M
TH
F
S
1
2
3
31
MAY 2013
S
M
T
JUNE 2013
W
TH
F
S
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
19
20
21
22
23
24
26
27
28
29
30
31
S
M
T
W
TH
JULY 2013
F
S
S
1
AUGUST 2013
M
T
W
TH
F
S
1
2
3
4
5
6
T
W
2
3
4
5
6
7
8
7
8
9
10
11
12
13
4
5
6
7
8
9
10
18
9
10
11
12
13
14
15
14
15
16
17
18
19
20
11
12
13
14
15
16
17
25
16
17
18
19
20
21
22
21
22
23
24
25
26
27
18
19
20
21
22
23
24
23
24
25
26
27
28
29
28
29
30
31
25
26
27
28
29
30
31
30
LEGEND:
APPROVED DOCUM ENTATION (INVOICE, COPY OF ON-LINE
REQUISITION FOR TRAVEL) DEADLINE - TUESDAYS AT
12:00 P.M .
Final FY12 Invoice Che ck cycle date 9/20/12
ACCOUNTS PAYABLE CHECK CYCLE
HOLIDAY/COLLEGE CLOSED
Accounts Payable Do’s
o
o
o
o
o
o
o
o
o
o
o
o
o
Do submit prepayment form to AP
Do submit all itemized receipts for prepayment purchases
Do submit an agenda and sign in sheet for food purchases for staff meetings
Do advise vendors that STC is tax exempt
Do submit completed Consultant Services Rendered form after services are rendered
Do keep track of open PO balances (FGIENCD)
Do advise Receiving if items received at Department
Do return FM approval invoices immediately
Do advise vendor that all checks are mailed
Do keep open communication with AP
Do provide correct PO number to vendor
Do refer to Business Office website for account code listing
Do meet all Accounts Payable deadlines, especially end of fiscal year (see attached
calendar)
Accounts Payable Don’ts
• Don’t promise payment date to vendors. The College
follows net 30 day payment
• Don’t obtain consultant signature on Consultant
Services Agreement-Services Rendered form (BO6610) until after services are rendered
• Don’t keep invoices/receipts in your office
• Don’t alter dollar amounts on invoices
• Don’t contact consultant from another country without
verifying what paperwork is needed to set them up as
vendor
Departmental Signature
Authority Form
 Form (BO-1800) must be completed every new fiscal year. Please list all
organization name(s) and code(s) that pertain to the financial manager.
 The financial manager can designate on employee to sign invoices under
$1000.
 This form (BO-1800) must be updated each time a change takes place such
as a new organization is added to an existing financial manager or a new
financial manager has been assigned to an organizational unit.
 Financial manager signatures must be their full name and original
signature, not initials.
 Accounts Payable does not accept the following signature types and invoices will be
returned:
 Rubber stamp signatures
 Signatures on prepared labels
 Initials
Allowable Expenditures Procedures
•
Located on Business Office Procedures page of Business Office Webpage
– http://finance.southtexascollege.edu/businessoffice/forms/Allowable%20Expenditures%20Procedures_New.pdf
1.
Promotional Items
•
Must be intended for official business only
•
Must be reasonable and relevant to its purpose
•
Use Acct code 710006
•
Inventory may only be maintained by Office of Public Relations and Marketing and Student Outreach
2.
Retreats
Must be for the purpose of conducting bona fide College business and must therefore be pertinent to the
mission of the College
•
Budget should be available
•
When possible, retreat should be held on campus, exceptions to be approved by Division VP or President
•
Try to minimize costs where ever possible
•
3.
•
•
•
•
4.
Food Purchases
Meal expenses are processed only through an Auxiliary Account
Expenditures of these funds for such purposes must serve a legitimate public purpose or further the
educational function of the College
Light refreshments may be provided for on-site trainings which last less than 2 hours
A meal matrix can be found on the Business Office webpage
Gifts
The presentation of a non cash gift to a speaker/presenter or organization on behalf of the College is
allowed for Business Purposes
•
Gifts to the speaker/presenter should be justified and approved before they are presented
•
Gifts to College employees are not allowed. Exceptions must be approved by the College President.
•
Allowable Expenditures Procedures (Cont)
Unallowable Expenses
• Food celebrating employees personal events (e.g.
birthdays, graduations, weddings, showers,
welcome/farewell parties, etc)
• Non college-wide meals or refreshments for holiday
celebrations
• Non college-wide meals or refreshments for annual
observances
• Meals/refreshments for dept/division parties or
entertainment
• Meals/refreshments for dept/division employee
appreciation events
FOIDOCH (Document History)
*Enter doc. type and next
block.
Go to Options for details
on highlighted sections.
AP Interaction
Thank you
7. Travel
Travel Forms
Travel Guidelines – Business Office Website
Travel Authorization Form (BO-0600)
Travel Voucher Form (BO-0500)
Employee Mileage Reimbursement Authorization (BO-6200)
Mileage Log (BO-6200, BO-0400)
Standard Mileage Method Form (BO-6800)
Direct Deposit Authorization Form (BO-5200)
Employee Direct Deposit
(Electronic Funds Transfer – EFT)
o Part of the Business Office Go green initiative and our
commitment to pay vendors/employees promptly
o Used for employee travel per diem payments, tuition
and mileage reimbursements
o EFT payment allows funds to be transferred directly to
the employee’s financial institution without the need to
cash or deposit a printed check.
o No worries about check being lost in mail
o Direct Deposit Authorization Form #BO-5200
Travel Authorization Form Do’s

Do fill out form completely

Do include all backup – Flight itinerary, registration form, conference agenda, lodging
confirmation, mileage MapQuest information, and if needed the airfare comparison
Do reduce conference agenda meals from Per Diem total
Do exclude state taxes from lodging if In-State travel
Do obtain all appropriate signatures – In-State (employee, supervisor & FM), Out of State
(Division VP and/or President), International Travel (Travel Committee recommendation
and President)






Do process car rental through purchase requisition
Do process memberships through purchase requisition and submit Institutional Membership
Form
Do submit Travel Authorization form to Business Office within 15 working days prior to
travel. Keep in mind the registration due date when submitting travel.
Travel Authorization Scenario
•
•
•
•
•
•
•
•
•
•
•
•
•
John Doe (A00999999)
An Accountant in the Business Office at the Pecan Campus
He will be leaving to Houston airport at 8am on 6/1/13.
He will return McAllen on 6/14/13 at 6:05pm.
The trip will be paid out of Business Office Organization code 555555.
Attending TACCBO Conference Held 8am 6/2/13-4pm 6/7/13 in Galveston, TX
He chose to take vacation starting immediately after the conference and spend
the time there with family.
He provided a Shands flight quote of $444.80
He submitted an EAN Enterprise car rental requisition # R005555 in the amount
of 119.66.
The fee to register for the event is $150.00 due by 5/20/13. (it needs to be
overnighted to TACCBO, 222 Street Ave, Galveston, TX 72469 Ph# (555) 5555555)
Lodging was booked at 119/night with a 9% city tax. Booked for 6/1-6/7-Total
$778.26
Lunch will be provided on each day of the conference and the hotel provides
breakfast.
Mr. Doe’s trip was not itemized in the budget because it was unexpected.
TRAVEL VOUCHER Do’s
•
Do fill out form completely
•
Do Submit original receipts for authorized expenses: Airfare receipts/boarding receipts, car rental,
hotel, taxi, tolls, and regular parking (submit justification if submitting valet parking receipts)
•
Do obtain all appropriate signatures – In-State (employee, supervisor & FM), Out of State
(Division VP and/or President), International Travel (Travel Committee recommendation and
President)
•
Do deposit unused travel funds within 3 working days at cashiers office and attach cashier
receipt(s) to the travel voucher
•
Do submit travel voucher form along with all required receipts to the Business Office within 15
working days after returning from the trip
•
Do submit justification for early departure and adjust any per diem given in advance. The Financial
Manager should determine if the employee should pay for any fees related to early departure such
as airfare adjustments, hotel early departure fee, etc.
Travel Voucher Scenario
• Example
• Receipts needed
• Submit within 15 days of travel
Employee Mileage Reimbursement
Authorization Do’s
• Do fill out form completely
• Do complete and submit form PRIOR to traveling at the beginning of
every fiscal year for Staff and within 15 business days of beginning of
class for Faculty
• Do complete a travel voucher and a mileage log every time the
employee requests mileage reimbursement
• Do submit odometer vehicle readings when locations are not available
in the STC mileage chart. If odometer readings are not provided, please
attach a copy of the MapQuest readings.
• Do submit a current Texas Driver’s License and proof of vehicle
insurance (employee name must be on the insurance card) for travel
dates
• Do inform employees that check will be mailed or direct deposited to
their bank account (Direct Deposit form would need to be on file with
AP)
STANDARD MILEAGE METHOD FORM
• Completed when the employee’s first or last
destination point is not their homebase.
• Should be attached to the Employee Mileage
Reimbursement Authorization Form or to the Travel
Voucher.
Pecan Campus
STANDARD MILEAGE METHOD
Example
2 Miles
7 Miles
Travel Commute
Residence
8 Miles
NAH (Home Base)
Example: Employee normal commute (residence to home base) is 16 miles round trip
and home base is NAH campus.
Employee travels from home to the NAH Campus, home base (8 miles), then travels to
Pecan Campus (7 miles), then to residence (2 miles)
Total Mileage Reimbursement:
1 miles
Total daily mileage traveled:
17 miles
Normal Commute (round trip)
16 miles
Miles reimbursed:
01 miles
End of fiscal year travel deadlines
All reimbursement requests for travel that occurred
before August 31st must be submitted to the
Business Office by September 9th.
This includes travel voucher reimbursements for
mileage, travel, incidentals, registrations, etc.
Upcoming Travel and Expense On-Line
System
• April 2013 and May 2013 – Testing of Travel &Expense
System (T&E) by Business Office and Purchasing Department
• May 2013 - July 2013 – Business Office will hold travel and
expense training sessions
• August 2013 – On Line Travel and Expense implementation.
Departments that have completed the training will use the
T&E system to process all travel transactions
• September 2013 – Every department will use the T&E system
to process travel transactions. The Business Office will not
accept manual travel authorizations and vouchers
Student Travel
• Student Travel Authorization
– There must be budget available in the fund/org submitted on form
– Student Travel Authorization form for Student Organizations (BO-5500) must
be filled out for all student travel
– This includes Travel that is sponsored by outside companies (STC student
organization will not pay anything)
– If student travel includes lodging, registration or transportation processed with
an online requisition, provide the requisition numbers
– Must have approval signature of Director of Student Life
– Must be submitted to the Business Office with all forms at least 15 business
days prior to travel (keeping registration dates in mind)
– Must have the name of a responsible STC employee
– Employees traveling with Students must also submit an Employee Travel
Authorization form
Thank you
Business
Office
“Count on Satisfaction”
9. Conference and Event Procedures
Procedures for Revenue
Generating Conferences and
Other Events
Purpose
To establish guidelines that a College department must
follow for a conference or other event that:
•
Generates revenue, and
•
Uses an auxiliary organization to record expenses
Conference Coordinator
The department must identify one employee who will
be designated as the department Conference
Coordinator.
The Coordinator must plan for each component
necessary for hosting a conference or event.
Items to be Addressed by Conference
Coordinator
•
•
•
•
•
•
•
•
•
Request and gain approval for conference or event
Coordinate related activities and identify the event location
Prepare the budget and request creation of a new organization
(if needed)
Purchase goods and services
Execute contracts and service agreements
Processing registration
Cash handling and deposits
Create a website for registration and payment
Recordkeeping and reconciliations
Request and Gain Approval of the
Conference/Event
The department conference
coordinator should gain approval
from appropriate personnel.
Each division should develop
guidelines for the types of
conferences/events beneficial to
the College.
The purpose of the
conference/event should be related
to the College’s educational mission.
Identify the Conference Location and
Develop Guidelines
Contact Operations and Maintenance Office to identify
and reserve suitable location.
Develop conference guidelines regarding such issues as
substitute attendees, refunds, cancellations, payment
deadlines, etc.
Request Creation of New Organization and
Prepare Projected Budget
If needed, complete the
Request to Create a
Conference Organization
Unit form (BO-2600)
Used to create a new
auxiliary fund and
organization code
Request Creation of New Organization and
Prepare Projected Budget
Continued
Projected Conference/Event
Budget form (BO-2610)
Submit approved and completed
form before any expenses are
made
Project revenue & expenses for the
event
Identify additional funding
sources, if needed
Request Creation of New Organization and
Prepare Projected Budget
Continued
Determine a fee amount, per Board of Trustees approved fee schedule,
that recovers costs. A processing fee may be charged.
Fees should not be set to generate excess revenues to be used for other
purposes.
The projected budget and the request for an auxiliary organization unit
form must be submitted to the Business Office at least 45 days prior to
the conference/event.
All expenses directly associated with the conference/event must be
charged to the conference auxiliary organization.
Purchase Goods and Services for the
Conference/Event
Pre-planning for purchase of goods is key.
Please take into consideration prepayments, the amount of time that is
needed to prepare requisitions and place orders, and weekly check
cycles.
The check cycle is available on-line under the Business Office Accounts
Payable webpage.
Goods and services acquired must comply with College’s policies and
procedures.
Execute Contracts and Service Agreements
All contracts and agreements
must be prepared and
executed in accordance with
College policies and
procedures.
The Purchasing Office must
be consulted from the onset
regarding any contracts or
agreements.
Cash Handling and Deposits
The department conference coordinator must read and
understand the Business Office cash handling procedures,
available on the Business Office procedures webpage.
The department conference coordinator and other
responsible parties must attend the cash handling training
course conducted by the Business Office.
Create a Website for Registration and
Payment
A website may be created to
announce the event’s activities,
registration, and payment.
Site may be configured to
capture payments and
registration information.
Recordkeeping and Reconciliation
The department conference coordinator is responsible for:
• maintaining a record of all revenues and expenses and for reconciling all
activities with the Business Office at the end of the conference/event
• submitting the Conference Financial Report form (BO-2620) at the end of
the event to their immediate supervisor and to the Business Office
Conference/event accounts may be audited in the same manner as all other
accounts are audited at the College by internal or external auditors.
Recordkeeping and Reconciliation
Continued
Conference Financial Report –
Budget vs. Actual Expenditure
Schedule (BO-2620)
Submitted no later than 30 days
after the end of the
conference/event
Compares budgeted revenues and
expenditures to actual revenues
and expenditures
Conference/Event Guidelines
Auxiliary organizations are selfsustaining.
The conference/event should
generate sufficient funds to cover
all its expenses.
All revenues generated are
earmarked solely for the
conference/event. The revenues
may not be used for other
departmental expenses or
activities.
Questions
Business Office
“Count on Satisfaction”
10. General Accounting
Forms
A.
B.
C.
D.
E.
F.
Expenditure Transfers
Creating New Funds and Organizations
Changing Financial Managers
Interdepartmental Transfers
Donations
Fundraising Authorization
(A)
EXPENDITURE TRANSFERS

Purpose
To request an expenditure transfer from one organization (Budget Unit) to
another organization (Budget Unit).
Expenditure transfers are journal entries needed to reclassify
expenditures that were recognized and reported correctly per documentation
received.
 Expenditure Transfer form number is BO-8000
http://finance.southtexascollege.edu/businessoffice/forms.html
Expenditure transfers
 Business Office follows accounting guidelines, State Comptrollers
guidelines, IRS guidelines, grants and contracts guidelines, internal
control and professional ethics.
(B)
CREATING NEW FUNDS AND
ORGANIZATIONS

Purpose
Fund codes and Organization codes constitute six numerical digits
created under the Banner System to identify the types of fund and
department/organization for budgeting, recording, posting, approving, and
reporting functions and controls.
 Request to Set Up a Fund Code form is BO-4900
Request to Set Up a New Organization is BO-4910
http://finance.southtexascollege.edu/businessoffice/forms.html
Expenditure transfers
(B)
CREATING NEW FUNDS AND
ORGANIZATIONS
Process to set up fund and/or organizations.
1. Complete form BO-4900 and/or BO-4910.
2. Submit original forms to Business Office.
3. Once code is created, an e-mailed is sent to the requestor to inform
the new fund and/or organization code.
Expenditure transfers
(C)
CHANGING FINANCIAL
MANAGERS

Purpose
To establish responsibility to assist on the control, reconciliation, and
accountability of each Fund Code and Organization Code assigned to
Financial Managers.

Request to Change Financial Manager Form is BO-4800
http://finance.southtexascollege.edu/businessoffice/forms.html

Process to change financial managers.
1. Complete form BO-4800
2. Submit completed form to Business Office
3. Once the change of financial manager is recorded, an email is
submitted to the new financial manager to inform him of the new
fund code and/or organization code he is responsible and
accountable for.
Expenditure transfers
(D)
INTERDEPARTMENTAL
TRANSFERS - Expenditures
& Revenue

Purpose
To record services or materials provided to other departments. The
provider department is responsible for following up on unpaid invoices
(IDT). The provider and customer departments are responsible for keeping
copies of all billings (invoices) and reconciling them to the departmental
monthly transaction reports.
 Interdepartmental Transfer Form – Expenditures is BO-5300
 Interdepartmental Transfer Form – Revenue is BO-5320
http://finance.southtexascollege.edu/businessoffice/forms.html
Expenditure transfers
What to do when one department provides services or materials to another
department?
1. The Provider Department prepares and completes form (BO-5300/BO5320) after good(s) and service(s) are provided.
2. Form is routed to the Customer Department for approvals.
3. Once form is complete and approved, it is submitted to the Business
Office within three (3) days that goods/services were provided.
(D)
INTERDEPARTMENTAL
TRANSFERS – Food Service

Purpose
To record food services provided to in-campus departments and agencies .
 Interdepartmental Transfer Form – Food Service is BO-5310
 Interdepartmental Transfer Form – Student Organization Food Service is
BO-5330
http://finance.southtexascollege.edu/businessoffice/forms.html
 What to do when food services are needed?
1. Department/Entity request a price Food Quote from the Food Service
Department.
2. Food Quote form is completed and emailed to the requestor asking
them to complete the justification and purpose section of the quote
form.
3. Completed Food Quote Form is emailed to the Business Office before
the event for approval. Any question will be addressed as needed.
4. An IDT is prepared and approved by the Customer Department.
5. The completed IDT and food service quote is then routed to the Vice
President for Financial Services for approval.
6. The Office of VP for Financial Services obtains approval from the
Food Service department.
7. The approved IDT and copies of the agenda and/or attendance sheet
are submitted to Business Office.
Expenditure transfers
(E)
DONATIONS
Purpose

“The College may accept gifts and bequests of land, facilities, items of
personal property such as books, equipment, training aids, money, stocks,
and bonds which may be converted into money, materials, or other items of
value which may aid in the accomplishments of the mission of the College.
Items received must have a current or foreseeable future use.
The
operation and maintenance cost for the gifts must be within current
budgeted funds.” (See Policy #5910).

A letter from the donor specifying the restrictions and use for the donated
property must be obtained.
 Departmental Accounting Report of Donations Form is BO-1500
 Donation Disclosure Statement Form is BO-3900
http://finance.southtexascollege.edu/businessoffice/forms.html
Expenditure transfers
(E)
DONATIONS PROCEDURES
Procedure
If a gift is accepted:
1. The Community member shall offer the donation to the College.
2. The President determines whether to accept the gift/donation with the
department’s assistance.
3. The Department accepting the donation must complete and maintain
copies of the:
1. Departmental Accounting Report of Donation Form (BO-1500).
2. Donation Disclosure Statement Form (BO-3900).
3. Prepares an Acknowledgment Letter (Thank You Letter).
4. Forms and Acknowledgment Letter must be approved by the President.
5. Disclosure Statement Form and Acknowledgment letter are mailed to the
donor.
6. The original Departmental Accounting Report of Donation Form is
submitted to the Business Office for posting to general ledger and creation
of receipt.
7. Copies are also maintained at the Business Office.
Expenditure transfers
(F)
FUNDRAISING

Purpose
To support the mission and further the strategic initiatives of the College
To prevent multiple solicitation of gifts from the same donor
To identify priorities and to ensure proper accounting




Fund Raising Authorization Form is BO-4000
Donation for the Fundraising Form is BO-3800
Donation Disclosure Statement Form is BO-3900
Acknowledge Letter
http://finance.southtexascollege.edu/businessoffice/forms.html
Expenditure transfers
 Business Office follows accounting guidelines, State Comptrollers
guidelines, IRS guidelines, grants and contracts guidelines, internal
control and professional ethics.
(F)
FUNDRAISING





Get approval by completing the form BO-4000
Complete Donation Form BO-3800 for any donations received and follow the
Donations guidelines
Submit approved form to the Business Office
Submit Form BO-3900 to Donor and Business Office
Keep Copies on file
Business
Office
“Count on Satisfaction”
11. Cashiers’ Department
Cashier Office Hours
CASHIER WEBSITE
A monthly Hours of Operation calendar is available on the website.
The calendar provides useful information such as;
•Date and time each campus will be open
•Contact Phone Number and Address by campus
•If you would like to view the monthly cashier schedule, it is under the STC home page.
STC home page Cashiers  under Quick Links: Contact & Hours
PAYMENT DROP BOX:
Available at Pecan Campus next to the SPIRIT Office.
*Note: Non-CASH Payments ONLY
Student Guides
Available ONLINE!
http://www.southtexascollege.edu
Click: Cashiers under Services Menu
Under Quick Links click: Student Guide
The Business Office distributes the student guide in an effort
to explain important student financial concerns.
Cashier’s Website
Payments & Deadlines
Installment Plans & Loans
Parking Permits
Book Allowances & Refunds
STC JagMail
JagCard
JagNet Login
Quick Links:
Tuition & Fee Rates
Refund Guidelines
SPIRIT Office
Authorization Forms
Student Guide
1098T
Contact & Hours
http://www.southtexascollege.edu
STC home page Click: Cashier’s
FACULTY/STAFF PURCHASING
A PARKING PERMIT
•Mail out – mailed to the address listed on file
•Pick-up –
•Pecan campus at the Office of Safety & Security (Bldg N159)
•Starr campus at the Administration Office (Bldg A109)
•Mid-Valley campus at the Administration Office (Bldg G140)
Cash Handling Training
• Why? Because cash is one of the College most
sensitive assets
• Who should attend?
• Departments receiving cash
• Full time, Permanent Employees
• When?
• Every 2 years
• An email will be send with more information
Cash Handling and Deposits
• The Financial Manager and the Cash Collector must read
and understand the Business Office cash handling
procedures, available on the Business Office procedures
webpage.
• The Cash Collector must attend the cash handling
training course conducted by the Business Office to be
certified.
Cashiers
DEPARTMENTAL DEPOSIT
WORKSHEET
1.- Name of
Department/Organization the
deposit is made for.
2.- Date when deposit is turned
in to cashiers.
3.- Enter the FOAP as provided
by the Business Office. Make sure
this information is correct.
4.- Deposit description ex: BBQ
tickets, tickets sales, fundraiser.
5.- Enter the currency turned in
to cashiers, bills on top according
to denominations, coins in the
bottom according to
denominations. Include total
Currency at the bottom.
6.- Enter any checks received,
include student ID if applicable. If
more space is needed than
provided you can have a list and
just enter see list and enter the
total of checks in the space
provided in the bottom.
7.- Enter the total of currency
plus checks.
8.- Enter credit card payments if
applicable
9.- This should be the total of
currency plus checks plus credit
cards.
10.- Information for the person
submitting the deposit.
2
1
3
4
5
6
7
8
9
10
Once the
deposit is
made the
cashier will
provide the
pink copy for
your records.
Example of a Departmental Deposit Worksheet
Special Cashiering Events
Important Information
•
Notify cashiers department with at least one month in advance
– In order to schedule Cashier
– Armor Car
– Security if necessary
•
•
•
•
•
•
•
•
Provide contact person for the event
Provide FOAP for the event
Location of the event
Time and Date of the event
How many cashiers are needed? How long do you need the cashiers?
Provide dress code for cashiers
Pre Paid Sales? How is the cashier going to identify pre paid sales?
Method of reconciliation at the end of the event
– Example: Tickets given against cash collected
•
What types of payments are you accepting?
– Cash
– Check
– Credit Card
Analyzing the
Information
• Market Place Option
• Recurring event
• Credit Card
• Checks
• Computer will be
needed for the
event
• Copy machine will
be needed if
accepting checks
Questions
THE END
CASHIER DEPARTMENT