One of the oldest community colleges in California, MJC has two main campuses in the city of Modesto and serves more than 18,000 day and evening students each semester.
Located near the city of Sonora in the wooded Sierra Nevada foothills, Columbia College is a primary resource of adult learning for residents throughout the Mother Lode region.
The purpose of a cash advance is to provide a method for purchasing supplies, student
trip expenses, or other miscellaneous expenses when standard purchasing procedures
will not work. Cash Advances for supplies (e.g., theatre productions, culinary arts
food) cannot exceed $500.00. Cash advances for student trips may be for any dollar
amount as long as documentation supports the amount. A list of students participating
in activity must be submitted to Accounts Payable before a
Cash Advance is released.
Same as requisition processing.
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The purpose of a Direct Payment Request is to process payment for items not ordered
through Purchasing. The Direct Payment Request should be used when following the normal
purchasing process is not an option. After completing the request form, and attaching
the backup (original
receipts/invoices are required, the Direct Payment Request is forwarded to Accounts
Payable for processing.
*Exceptions can be granted by College VP of Administrative Services.
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In most cases, the Yosemite Community College District (YCCD) hires individuals as Employees to perform professional services for the District. However, there are certain situations where it is acceptable for the District to hire individuals as Independent Contractors. Guest speakers and guest performers are the most common example of Independent Contractors at YCCD.
This procedure lists the 20 Common Law Factors that are generally true for Independent
Contractors and then describes the steps to follow to receive approval to hire that
vendor.
Important! A purchase order must be established before services can begin on Independent
Contractor work. This is particularly important now that we are required by law to
report Independent Contractor information regularly throughout the year.
If an individual is an Independent Contractor, the following 20 common law factors
generally hold true:
If you are not sure whether a person should be treated as an employee or an independent
contractor, please contact the Controller for assistance. The most conservative approach,
however, is to hire an individual as an employee.
Under most circumstances, Non-Employee Honorarium transactions should be charged to
the Consultant Services object code 55436.
Partial Payments – If partial payments are needed, make photo copies of copy 2 of
the NonEmployee Honorarium Form for each payment that is needed. Complete Part B,
including an original Management Supervisor Signature, on each copy as payments become
due. Then, forward
to Accounts Payable for payment.
Independent contractors are flagged, as such, in our accounting system for tax reporting
purposes. Independent contractors receiving $600 or more in a calendar year are reported
throughout the year to the California Employment Development Department (EDD) and
after year-end to the Internal Revenue Service (IRS).
State - SB 542 (Burton)
Federal - Revenue Act of 1978
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It is the responsibility of Accounts Payable to see that payments are made to vendors promptly in order to keep a good credit rating for Yosemite Community College District. We have outlined the following to ensure that you have the proper tools necessary to help us accomplish this.
It is your responsibility to monitor your B (blanket) purchase orders (by using the
BINQ screen). When accounts are getting low on money, a Change Order/Routing Form
needs to be done to increase the purchase order to cover future purchases.
When an electronic requisition is submitted to Purchasing for the purchase of goods,
Purchasing generates a Purchase Order that is mailed or faxed to the vendor. Most
items ordered will be received through our Receiving Department. Some examples of
materials received through
Receiving are instructional supplies, non-instructional supplies, and computer equipment.
Furniture, airfare, newspaper ads (to mention a few), are usually direct deliveries
to the department. For direct shipments to departments, a copy of the purchase order
with a blue or green clearance sheet stapled to the front of it will be sent to the
department. Attach any packing slips to the clearance sheet, "ok to pay" and sign
the form; then forward to receiving. Please do not remove the blue or green sheet
from the purchase order copy.
Whether your order was a direct delivery or it was received through our Receiving
Department, all returned merchandise must be handled through our Central Services
Receiving Department.
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To outline procedures for obtaining rebates on merchandise picked up or delivered direct.
After merchandise is picked up or delivered direct, the rebate form and the UPC label(s) should beremoved from the box and sent to Accounts Payable with the PO number referenced along with the packing slip. (Note: Often, rebates have deadlines. So please be sure to forward documents in a timely manner.)
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To provide guidelines to employees for completing and processing travel requests (TRs).
TRs are to be used for all out-of-district travel, and are to be prepared and approved in advance.
Exception: The TR can be used for in-district travel if prepayments and/or reimbursements for “Travel Related” expenditures is required. If prepayments or reimbursements are not required then mileage for in-district travel can be submitted for reimbursement on a Direct Payment Request form. Airfare is the only expense that can be reimbursed prior to the travel date. Reimbursement for airfare can either be requested ahead of travel using a Direct Payment Request (DPR) form, or it can be included when the Travel Request form is finalized. If airfare is paid by a DPR, a copy of the travel request form needs to be attached when the DPR is submitted.
An Estimated Travel Expense Report should be attached to the Travel Request at the time of submission. Every effort should be made to document all anticipated expenses associated with the travel. Only travel expenses which are necessary and reasonable shall be reimbursed.
Payment types are divided into two areas on the TR
The prepayment area is for:
Prepayment may not be an option if deadlines are too close to the travel date. If this is the case, other forms of payment may be required.
Upon return from travel, finalize the TR by attaching all original receipts for valid reimbursements and necessary approval signatures. This must be submitted to Accounts Payable no later than thirty (30) days from the last day of travel. Allow up to 4 to 6 weeks for reimbursement to be processed.
The reimbursement area is for:
Commercial air travel may be processed on a District purchase order or through reimbursement to the district employee that is traveling. If an employee pays for their air travel, an original receipt showing payment information must be attached to the Direct Payment Request or the Travel Request form in order to process the reimbursement. If reimbursement is paid by a DPR, a copy of the Travel Request form should be attached. Airfare must be arranged to fly via economy or coach. Upgrades are not reimbursable. Employees will only be reimbursed for one checked bag at the standard airline rate.
Employees are to stay in the conference sponsored hotel when available. Alternate hotels must be at a comparable rate. Employees must stay at a moderately priced lodging establishment catering to short-term public travelers, such as a hotel, motel, bed and breakfast, public campground, short-term rental (such as Airbnb), etc. A final hotel folio showing a 0 balance is required for reimbursement. Except in extenuating circumstances, lodging will not be paid when the conference or meeting is within commuting distance (sixty-mile radius of the District Office). Additional approval is required if the per night room costs exceeds $350.
Effective January 1, 2025 meals will be reimbursed at the following rates. The per diem rate will be updated each year, and will be based on the U.S. General Services Administration standards.
| Trip | Breakfast | Lunch | Dinner |
|---|---|---|---|
| One-Day Trip | Not Reimbursed | Not Reimbursed | Not Reimbursed |
| Multi-Day Trip – First Day | Yes – if departure is prior to 7:00 am | Yes – if departure is prior to 12:00 pm | Yes – if departure is prior to 6:00 pm |
| During Multi-Day Trip | Yes | Yes | Yes |
| Multi-Day Trip – Final Day | Yes – if return is after 8:00 am | Yes – if return is after 1:00 pm | Yes – if return is after 7:00 pm |
If one employee pays the cost of a meal for additional employees, the non-paying employees must reduce their total meal cost by the meal per diem rate. The employee paying for the meal, may claim the meal per diem rate for the additional employees.
Meals will not be reimbursed if provided by the conference or hotel. If meals are included on a final hotel folio, they must be excluded from the total lodging expense and included in the total meal cost; reimbursement is limited to the meal per diem rate.
Vehicle rental should be used only when a taxi or a shared ride (Uber or Lyft) service is not practical. Approval of vehicle rental needs to be obtained when the Travel Request is submitted prior to the employee’s departure. When renting a vehicle, a cost comparison between rental fees and Uber/Lyft/Taxi expenses needs to be included with the Travel Request. Vehicle rental may be approved after the fact on the reimbursement claim, or included as an attachment, only with a detailed explanation of the reason for the rental and a signature of approval from those who originally authorized the trip. The vehicle rental is to be used for District business only. The receipt for vehicle rental must have the name of the traveler and the total charges paid. NOTE: When executing the rental agreement, the traveler should accept and pay for the Collision Damage Waiver (CDW); payment of the CDW should appear on the receipt. Traveler should book the lowest cost vehicle necessary to accommodate the number of district related passengers. When renting vehicles, gas expense may be claimed with appropriate receipt(s) and specifying the date the gas was purchased.
(e.g., short-term parking, bridge tolls, and taxi)
An employee will be reimbursed for miscellaneous business expenses with appropriate receipts. Alternatively, an employee may be reimbursed for miscellaneous business expenses for a combined maximum of $15 per day without a receipt if they are itemized on the TR.
Employees attending conventions or conferences should arrive as close to the scheduled start time as possible and depart shortly after the event concludes, based on the available transportation schedule. Any travel expenses and liability incurred due to extending travel beyond business purposes for personal reasons will be the responsibility of the employee.
Original itemized receipts must be maintained. A credit card statement is proof of payment, but does not qualify as an itemized receipt. All expenses must be for business purposes. No reimbursement will be made for personal travel. YCCD does not reimburse expenses for spouses or companion travelers.
Employees will not be reimbursed for alcoholic beverages, exercise room use, movie rental, or any other expenses not necessary to business travel.
Please refer to the Federally Funded Grant Travel document for additional guidelines.
Federal travel regulations and/or Internal Revenue Service regulations will be used to resolve any issue not specifically addressed in this procedure.
Employees may request to use a District-owned vehicle if they have a current District DMV Pull Notice form on file.
If employees use their own vehicles, a “Private Vehicle Authorization” form needs to be on file. Employee’s insurance will be primary and the District’s insurance secondary whenever the employee’s personal vehicle is used for District travel.
The following approvals must be obtained prior to date of travel. Additionally, any supplementary expenses related to the travel would require prior approval. The employee may be accountable for the expenses related to activities when prior approval has not been received.
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To provide information to staff regarding regular and open purchase orders to ensure prompt and accurate payments to vendors.
When an electronic requisition is submitted to Purchasing for the purchase of goods, Purchasing generates a Purchase Order that is mailed or faxed to the vendor. Most items ordered will be received through our Receiving Department. Some examples are instructional supplies, non-instructional supplies, and computer equipment. Furniture, airfare, newspaper ads (to mention a few), are usually direct deliveries to the department. For direct shipments to departments, a copy of the purchase order with a blue or green clearance sheet stapled to the front of it will be sent to the department. Attach any packing slips to the clearance sheet, note "ok to pay" and sign the form; then forward to Receiving the blue/green clearance form immediately upon receipt of the goods or services. Please do not remove the blue/green sheet from the purchase order copy.
Whether your order was a direct delivery or it was received through our Receiving Department, all returned merchandise must be handled through our central Receiving Department.
For complete instructions on preparing Requisitions, please refer to your Colleague Financials End User Training Manual or contact the Purchasing Department.
To establish procedures to ensure merchandise and equipment are delivered to and received by the department that made the purchase and notify Accounts Payable in order for payment to be made in a timely fashion.
Merchandise delivered to the Department by Receiving on a regular/open P.O. is verified to the purchase order by Receiving before being delivered to the Department. However, for control purposes, the Department should re-verify that all merchandise ordered on their purchase order has, in fact, been received.
Examples of merchandise delivered to the Department by Receiving are: instructional supplies, non-instructional supplies, and computer equipment.
Merchandise delivered to the Department by the Vendor is called a “direct delivery.” The department has the sole responsibility for verifying the receipt of “direct deliveries” since Receiving is by-passed. Steps for verifying the receipt of “direct deliveries”:
Examples of “direct deliveries”: office workstations, large pieces of furniture or equipment.
Although Office Depot orders are delivered to Departments by Receiving, these orders are to be treated as “Direct Deliveries” by Departments. Receiving does not verify individual items ordered using the web-based Office Deport ordering system.
All damaged or incorrect goods received must be returned through Receiving even if they are “direct deliveries.”
Steps for returning merchandise to the vendor are:
