Employee Handbook

Human Resources Office - Abilene Christian University
Employment Policies and Procedures

Section 900: Travel and Entertainment Policy
TABLE OF CONTENTS

• 910. Travel and Entertainment Policy
• 911. Credit Card Expense Policy
• 912. Employee/Student Employee Reception and Gift Policy
• 920. Entertainment Voucher Policy
• 930. Purchasing Policy

Policy No. 910
October 1, 1995
Reviewed July 2004

TRAVEL AND ENTERTAINMENT
This policy is currently under revision.

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Policy No. 911
September 2003
Revised July 2004

CREDIT CARD EXPENSE POLICY

PURPOSE
The purpose of the Purchasing Card Program is to improve the purchasing process by streamlining small-dollar purchases, expanding user flexibility and increasing efficiency.

SCOPE
All ACU employees using the university purchasing card for operational, travel and entertainment purchases.

POLICY
ACU Purchasing card Policy Statement
The University reserves the right to terminate a cardholder's ACU Purchasing Card at any time.  Cardholders are responsible for ensuring the proper and secure use of their ACU Purchasing Card, and should respect the card as if it were their own.  Cardholders are responsible for insuring that sufficient budget funds exist for making purchases and should only use account numbers that they have received appropriate authorization to use.  Any misuse of the card or SDOL (i.e., not in accordance with ACU policy) could result in suspension of the cardholder's privilege and other disciplinary action under standard university policy.  The university reserves the right to change any policies or procedures stated in these guidelines.  You will be notified of any changes made.

Using the ACU Purchasing Card
The card can be used in person, by telephone, by fax, via web or by authorizing its use on a mail order form.  When using the Internet, please be sure that the site is secure and do not forget to print the screen as your documentation.  When ordering, be sure to notify the vendor that you are tax exempt (ACU's Tax ID number is on the card).

ACU Purchasing Card Limits
Limit per month/cycle: $5,000
Limit per operational transactions: $1,000
Limit per travel and entertainment: subject only to monthly card limit

Examples of Purchases
Use your purchasing card for these types of purchases: books, periodicals, subscriptions, new letters, audio and video tapes, conference and seminar registration fees, photo processing, art, office supplies, lab supplies, transportation, lodging, meals while traveling, business meals, gasoline for travel, rental cars, etc.

When you want to purchase the following, use the method indicated in the table below instead of your Purchasing Card:

VENDORS
When making a purchasing card purchase, it is recommended that you check as many sources as possible to assure optimal price, quality and delivery.

BUYING/ORDERING

• Notify the vendor that you will be using your PCard for the purchase.
• Advise the vendor that the university is tax exempt.  Should they require a Sales Tax Exemption Certificate, contact University Purchasing or Accounts Payable where a form will be available.  Remember that ACU's Tax ID Number is printed on the PCard.
• To guarantee that your order is delivered to you, be sure to indicate that delivery is to be made directly to you at your ACU Box address.
• Remind the vendor that you will need a receipt or confirmation of your order and that it should be mailed directly to you (not Accounts Payable or University Purchasing).  Ask for a vendor confirmation or reference number as well as the name of the person who took your call.

PURCHASING LOG
We highly recommend that you record your transactions on a Purchase Log of some sort or a binder.  This is for your benefit and will a allow you to track your purchases easily.

RECEIPTS AND DOCUMENTATION
For any purchase, an original sales receipt, invoice, cash register tape or credit card slip must be retained.  If you do not have documentation of a purchase, attach an explanation that includes a description of the items purchased, date of purchase, vendor's name, IRS required information if a business travel or entertainment expense and reason for the lack of documentation.  There are two types of purchases that must be documented differently:

• Operational: For all operational purchases (such as books, office supplies, lab supplies, etc.) the proper documentation listed above is all that is necessary.
• Travel and Entertainment: For all business travel and entertainment expenses (such as lodging, transportation, business meals, etc., the following IRS-required information should be written on the back of the corresponding receipt:
  • Date of transaction
  • Amount of transaction
  • Location (name, city and state)
  • Purpose of travel or business purpose for business meals
  • Attendees and their business affiliation (for business meals)

STATEMENT REVIEW AND SUPERVISOR APPROVAL

Statement Review
If you have made any transactions, you should receive a paper statement in the mail from JPMC-JP Morgan Chase on or near the 5th of the month.  It is your responsibility to attach all original receipts or other documentation to the statement.

Billing Discrepancies and Returns
You are responsible for resolving discrepancies directly with the vendor and requesting that any credit or additional charges be generated for the next billing cycle.  If you are unable to resolve a discrepancy, you must fully document the situation, process the dispute form on SDOL.  Such claims must be filed in writing within 60 days, acknowledged by JPMC and within 30 days, and resolved within 90 days of the original transaction date.  When you have returned an item, you are responsible for assuring that a credit appears on a future statement.

Supervisor's Approval
Once the supporting documentation has been provided and charges have been verified, your supervisor must review and approve (by signing the paper statement) within 30 days from the end of the statement billing period.  All documentation should then be forwarded to Accounts Payable.

Account Allocation
Due by the 3rd Friday of each month. 

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Policy No. 912
April 1, 1997
Reviewed July 2004

EMPLOYEE/STUDENT EMPLOYEE RECEPTION AND GIFT POLICY
This policy is currently under revision.

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Policy No. 920
Effective November 1, 2000
Reviewed July 2004

ENTERTAINMENT VOUCHER POLICY

PURPOSE
In an effort to help facilitate fellowship of faculty and staff with students outside the classroom, Abilene Christian University has promoted the use of entertainment vouchers.  Entertainment vouchers may be used to reimburse faculty and staff for expenses incurred due to off-campus entertaining of at least 8 currently enrolled students at a time.  Each voucher is limited to a maximum reimbursement of $40.  The university will budget a total $25,000 per fiscal year for this purpose.  This budgeted amount will be used on a "first come, first served" basis.

Entertainment vouches must be used within the following guidelines:

1. Any vouchers exceeding the university's $25,000 per fiscal year limit will be charged back to that employee's respective department.
2. Each entertainment voucher cashed must have a supervisor's approving signature.
3. The information on the voucher must include the employee's name and department, the number of students entertained, the date the students were in the employee's home and the names of each student present.

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Policy No. 930
September 2003
Revised July 2004

PURCHASING POLICY

PURPOSE
University Purchasing is charged with several responsibilities:

1. Offering purchasing services to all departments to obtain goods and services at an optimum combination of prices, quality and timeliness.
2. Maintaining a warehouse of commonly used items sold in bulk.
3. Administration of maintenance of the University Purchasing Card.
4. Provide file storage space and courier service through the warehouse for lease.
5. Provide a shredding service of documents to all departments on campus.
6. Administration of campus-wide shipping service.

SCOPE
All employees of ACU responsible for purchasing goods and services within their department.

POLICY
Rebates, incentives, gifts or gratuities over $25 from vendors must be reported to the vice president of the division and may be used for school use.  Conflicts of interest between vendors and those making purchasing decisions must be reported to University Purchasing.

The following options are available when making purchases for ACU:

1. Enter a requisition in the purchasing system, requisition will be transferred to a purchase order and sent to vendor.
2. Use the university purchasing card (PCard) for operational, travel and entertainment expenditures.
3. Pay for the purchases yourself with your own funds (cash or personal credit card) and receive reimbursement.  Receipts are required for reimbursement.  The purchases must be as explained in the Travel and Business Expense Policy.  The reimbursed steps are explained in the Travel and Business Expense Policy.

Terms and Agreements
Any document described as a "contract," Legal Services must review "agreement" or "understanding" which may obligate ACU in any way.  Only president or the executive vice president can sign these documents.  Employees may be held personally responsible for unauthorized contracts, agreements or understandings.

The fully executed purchase order is our legal contract with the vendor.  By accepting our purchase order, the vendor agrees to our General Terms and Conditions on the back of the form.

State Taxes
ACU may claim exemption from the Texas Sales and Use Tax and/or Texas Hotel Occupancy Tax.  This exemption is claimed by the use of the proper state forms.  Some states will honor the Texas forms.  In the state that do not, you will be charged taxes.  Texas state tax exemption forms are available from University Purchasing or Accounts Payable.

Vendor Selection
Vendors are selected for their ability to serve the needs of ACU in the most economical and efficient manner possible.  Past performance, cooperation and cost are important factors.  Our vendors are chosen from local businesses as often as possible.

Please keep the following in mind when selecting a vendor:

1. University Purchasing maintains a stock of commonly used items on campus.  These items are sold in bulk and small quantities.  University Purchasing is constantly looking for the lowest overall cost of items stocked.  These items may occasionally be available elsewhere on sale for less.  However, for ACU overall, the cost is lower to purchase through the warehouse.
2. The editing, design and production of all materials to be seen off campus must be approved by the Director of Publications for the purpose for our image, consistency and pricing.  The Director of Publications must also approve the use of any ACU seal, logo or name.  employees may be held personally financially responsible for unauthorized printing or use of the ACU seal, logo or name.

University Purchasing has provided a self-serve Depot Station for all ACU employees for their personal UPS shipping needs.  The Depot Station is located in the The Campus Store in the Campus Center.  ACU employees can process their shipment, pay for it at the register with cash, check or credit card and leave package at The Campus Store for a UPS pick up.  ACU employees may call University Purchasing for further information.

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