CSI Employee Policies and Procedures Manual
 
 

8. BUSINESS POLICIES & PROCEDURES

8.01 COLLEGE BUSINESS POLICIES (Rev: 1/11)

Business policies are established to provide a framework for consistency, structure and guidance for the general business operations of the College. While many policies are based upon laws or regulations, most simply reflect good business practices.

Polices for payment of fees, refunds and student related issues are found in the current College of Southern Idaho catalogue.

Polices are not designed to cover all unique situations or special circumstances. In those special cases where a policy does not appear to apply, the College will take actions that reflect common sense and good business practices that are in the best interest of the College, its students and the community. Any questions concerning the business operations of the College should be directed to the Business Office.

In all cases, the Business Office will operate in accordance with State and Federal laws and regulations. Interpretations of laws and regulations and how they apply to the College are the responsibility of the Vice President of Administration, the President and the College attorney.

8.02 CODE OF CONDUCT (Rev: 1/01; 5/12)

The College of Southern Idaho requires all employees to act in accordance with all state, federal and local laws and regulations. Employees are expected to be of high moral character and utilize judgment to avoid even the appearance of impropriety.

All instances of suspected fraud, error or omission will be properly investigated and documented. All violations of policy will be brought to the immediate attention of the Vice President of Administration or Dean of Finance. Instances of fraud or abuse will be brought to the immediate attention of the Vice President of Administration, Executive Vice President, Dean of Finance or the President. External independent auditors may be brought in to investigate any issue at the discretion of the President or the Board of Trustees.

8.03 INDEPENDENT CONTRACTORS (Rev: 1/07)

Consultant Contract Form

Numerous instructors, interpreters and service providers are requesting to be paid as independent contractors rather than through payroll. If the independent contractor does not have insurance, the College may be held liable for both the liability insurance and the worker’s compensation claims.

In certain situations, the person may be paid as an independent contractor if prior approval is obtained from the Business Office. These people would not be required to show proof of liability insurance or workers compensation.

These situations would include all of the following criteria:

  • Liability is limited and
  • The probability of a workman’s compensation claim is limited and
  • The service performed is of a one-time nature such as a guest lecturer and
  • The amount is less than $1,000 per occurrence and expected to be less than $1,000 per year.

In all other situations, in order to protect employees and students and comply with IRS regulations, independent contractors must provide the College with a personal liability policy of $1,000,000 listing the College as an additional insured and a worker’s compensation policy. Service providers must meet the IRS definitions for independent contractors in order to be paid as a consultant or contractor rather than an employee.

IRS independent contractor guidelines are available from the Business Office.

College employees are not eligible to be paid as contractors unless they have a separate EIN number and meet IRS requirements for independent contractors.

8.04 ACCOUNTS PAYABLE POLICY AND PAYMENT OF BILLS (Rev: 1/11)

The Accounts Payable office’s regular check run is on Friday of each week. In order to get checks processed on the Friday check run, supervisors need to insure that the Request for Payment or completed Purchase Order arrives in the Accounts Payable Office prior to Wednesday at noon. Data entry and check run preparation will be done Wednesday afternoon, Thursday and early Friday. The checks will be run on Friday morning and mailed out Friday afternoon.

The normal process is for all checks to be mailed out. A written authorization is required to hold a check in the Accounts Payable Office. Travel reimbursement checks for employees may be put in interoffice mail by the Accounts Payable Office at the request of the employee. If no direction is given, the travel reimbursement check will be mailed to the employee’s home address.

Requests for Payment and Purchase Order Requests must have all information filled out correctly and legibly in order to be processed. Proper vendor addresses, account numbers, descriptions and documentation must be attached. Original itemized billings or receipts are required for Request for Payment processing. Individuals are to request reimbursement for their own expenses only. Requests lacking documentation or required information will be returned to the signing authority for completion and resolution.

All reimbursement requests must be submitted within 30 days of the expense. In order to insure accounting records are correct and up to date, it is recommended that supervisors submit all reimbursement and purchase requisition requests on a daily or weekly basis.

Financial Aid checks for students are run through the accounts payable office. Financial Aid checks take precedence over all accounts payable check runs except payroll and payroll payables.

8.05 BID PROCEDURES (Rev: 1/11)

The College of Southern Idaho is subject to the provisions set forth in Idaho Code Section 33-601 concerning biding.  Any purchase of supplies or equipment expected to exceed $25,000 must be publicly bid.  Items cannot be separated as to type such as separating chairs from desks to keep from bidding.  The bid requirement applies to commodity descriptions such as furniture, classroom equipment, computer equipment and vehicles.

Bid splitting to avoid the bid process is prohibited.  Failure to follow the bid process can result in fines up to $5,000.

The bidding process is as follows:

  1. Formal bids must be approved by the CSI Board of Trustees. Formal bids are those that we advertise in our local paper and that are estimated to be in excess of $25,000.
  2. Begin the bid process at least 6 weeks prior to the CSI Board meeting where the bid will be discussed by the Board.
  3. Determine if the purchase price may exceed $25,000. If there is any chance that the current purchase or additional purchases of the same type over the next 6 to 12 months will exceed $25,000, the purchase needs to be discussed with the Business Office.
  4. We are allowed to use State of Idaho contracts for certain items. Since the State has already bid these items, if we buy through the State contract, we do not have to go through the CSI bid process.
  5. Determine the funding source for the purchase. If it is a grant we may need to insure that we follow grant guidelines if they are more restrictive than our CSI bid procedures.
  6. Generate detailed specifications for the Business Office and bidders. The specifications must be detailed enough to get the desired product but that is not vendor specific. In some instances, we utilized an “equal to or better than” an existing product specification. In these instances, we must have sufficient expertise and time to research all specifications and determine the validity of the substitute product or products.
  7. Generate a bid sheet to include the following:

    • Bid advertisement with deadlines.
    • Performance dates or additional requirements - mandatory bidders meeting, etc.
    • Installation requirements and timelines.
    • Shipping costs - included in bid or in addition to bid.
    • Training issues - part of bid or separate contract.
    • Warranty - when warranty starts and ends.
    • Maintenance contracts - cost per year, increases over next five years, multi-year
    • Special provisions - all or none bid, piecemeal or partial acceptance
    • Vendor information - company name, authorized representative name, address, phone, email etc.

  8. Bids involving computers, telecommunications, phones or electronic equipment must involve the Dean of Information Technology to insure that issues of quality and compatibility with existing systems, location, availability of network connections, support, etc., are properly addressed.
  9. Bids for new types or large pieces of equipment must involve the Plant Facilities Director to ensure we can comply with electrical and other code requirements.
  10. Develop a bid packet to include specifications and a bid sheet. These must be reviewed by the Business Office prior to publication of advertisement for bids.
  11. The ad for the newspaper should contain the following information:

    • Description of item - for example: New 1 ton quad cab four wheel drive pick up
    • Include name of person to be contacted for technical specifications
    • Procedural questions can be referred to the Business Office

  12. Provide the Business Office with a description of the item to be placed in the newspaper as an invitation to bid. The advertisement will have to be provided to the Business Office approximately five (5) weeks before the Board meeting.

For example:

    • Wednesday, November 17th - advertisement provided to business office
    • Wednesday, November 24th and Wednesday December 1st - advertisement appears in newspaper
    • Wednesday, December 8th - bids are opened and analyzed
    • Monday, December 13th - bid acceptance recommendation provided to business office
    • Thursday, December 16th - recommendation sent to Board of Trustees
    • Monday, December 20th - Board considers bid
  1. Upon approval of the Board, create a purchase requisition for specified item that was bid and deliver it to the business office. The Business Office will create a purchase order and send it to the vendor.
  2. The person responsible will receive a copy of the purchase order. When the item arrives and has been inspected, sign the copy of the purchase order and return it to the Business Office. The vendor will be paid based upon your approval of and acceptance of the item.

8.06 PRINTING AND DUPLICATING POLICY (Rev: 1/11)

All printing and duplicating jobs in excess of $300 must utilize a Purchase Requisition and include enough data to allow the Business Office to competitively bid the project if necessary. No written or verbal obligations should be made to vendors concerning printing projects.

8.07 TRAVEL REIMBURSEMENT POLICY (Rev: 7/06)

Travel Reimbursement Form

Transportation

  • Airfare - Employees will be reimbursed for airfare at the actual cost. It is the intent of the College that free flights or mileage credits accrued as a result of travel paid for or reimbursed by the College will be utilized for authorized, official College travel.
  • Private Auto - Employees will be reimbursed 46 cents per mile for official College travel.
  • Out of State Travel - If a private automobile is used, reimbursement will be at the airfare price or 46 cents per mile, whichever is lower.
  • CSI Vehicles - CSI vehicles are to be used for official CSI business only. Employees will be reimbursed for actual out of pocket fuel costs only when using a CSI vehicle.

Lodging

  • The actual cost of the hotel room will be reimbursed, less phone, meal or other miscellaneous charges.
  • It is the intent of the College that credits earned as a result of lodging paid for or reimbursed by the College will be utilized for authorized, official College travel.

Meals

A Per Diem rate of $30 per day will be allowed for overnight travel on the following schedule:

    • Departure prior to 7 a.m.: Breakfast, lunch and dinner are included.
    • Departure prior to 11 a.m.: Lunch and dinner are included.
    • Departure prior to 5 p.m.: Dinner is included
    • Return after 8 a.m.: Breakfast is included.
    • Return after 2 p.m.: Breakfast and lunch are included.
    • Return after 7 p.m.: Breakfast, lunch and dinner are included.

  • Per Diem is allowed at a rate of $30 per day both in state and out of state for CSI employees. Breakfast is $6, lunch is $9 and dinner is $15.
  • Per Diem will not be paid for meals as part of the registration fee, for meals that are of no cost to the employee or for breakfast when a continental breakfast is included in the price of a hotel.
  • Per Diem for students on official CSI business will be allowed up to $30 per day for in state and out of state per diem. Employees distributing funds to students for Per Diem must turn in documentation with the student’s signature acknowledging receipt of per diem funds.
  • Per Diem will not be paid unless the employee or student is staying overnight at their destination.
  • An itemized receipt is required for all reimbursements. Credit card slips with totals are not sufficient documentation.
  • Claims for meal reimbursement must list the names of the people eating the meals.
  • Excessive claims will be sent back to the supervisor with a request for a written explanation of the costs.
  • No expenses for alcohol will be reimbursed.
  • If meals are to be paid for local or non-overnight trips, itemized receipts (reimbursement may be limited to per diem) and supervisor approval will be required.

Other

A maximum tip of 15% will be allowed. Per Diem payments are inclusive of tips.

Any reimbursement requested without an itemized receipt must have a written explanation signed by both the employee and supervisor.

All claims other than per diem and mileage must be supported by itemized receipts. If the receipt is not on letterhead, it must be signed by the provider of the services.

Travel vouchers must be totaled with all receipts attached and signed by the appropriate supervisor with the complete fund-department-account filled in. Incomplete vouchers will be returned to the employee.

8.08 PRESIDENTIAL AND BOARD OF TRUSTEE TRAVEL POLICY (Rev: 1/11)

It is recognized by the Board of Trustees that both the president and the president’s spouse represent the College at various functions throughout the year. These functions range from various governmental events to national and regional meetings to athletic events.

As a representative of the College of Southern Idaho, the president’s spouse is entitled to travel at the expense of the College and be reimbursed for travel expenses and Per Diem in accordance with employee travel reimbursement policies.

The Board of Trustees members are not compensated employees of the College but incur expenses in traveling to meetings and in representing the College at various functions throughout the year. It is recognized that Board members represent the College at these various functions and events. As representatives of the College, the Board members are entitled to travel at the expense of the College and be reimbursed for travel expenses and Per Diem in accordance with employee travel reimbursement policies.

8.09 RENTAL CAR INSURANCE (Rev: 1/11)

College of Southern Idaho employees renting vehicles for official College business should not purchase liability and collision insurance from the rental car company. The College’s insurance policy through Idaho Counties Risk Management Program (ICRMP) contains provisions for both liability and collision for rental vehicles. The ICRMP insurance provisions apply regardless of payment method - direct bill, P-card or personal credit card - as long as the employee is utilizing the vehicle for official College business and acting within the scope of their employment.

Our ICRMP insurance policy does not cover any vehicle driven or rented in a foreign county. The rental of vehicles in foreign countries is strongly discouraged and must have prior approval of the Business Office.

8.10 NON-CSI EMPLOYEES IN CSI VEHICLES (Rev: 1/11)

CSI vehicles are to be used by CSI employees in the performance of their College duties and responsibilities. Non-CSI employees are generally not allowed to ride in or operate College vehicles. CSI students may ride in CSI vehicles for educational or CSI sponsored event purposes. Students who are employed by the College may operate CSI vehicles as it pertains to their scope of employment with CSI.

Employees of another government entity, acting within their scope of employment, may ride in CSI vehicles. The use of College vehicles by other government entities is evaluated on a case by case basis by the Vice President of Administration, Executive Vice President or President.

Family members of College employees are not allowed to ride in College vehicles. In the event an employee wishes to take a family member or non-CSI employee with them on an official College trip, they should get permission from their supervisor to take their own personal vehicle and request mileage reimbursement.

8.11 COURTESY VEHICLE USE POLICY (Rev: 1/11)

This Policy applies to athletic department personnel and CSI employees that receive a courtesy vehicle from a corporate sponsor of CSI.

  1. All vehicles and vehicle assignments must be approved by the director of athletics or applicable department head and the College president.
  2. Vehicles will be assigned to a designated departmental employee.
  3. All employees designated by the director of athletics or applicable department head will acquire the proper lease agreements from the corporate sponsor. The Business Office will forward a copy of any documentation to the maintenance department who will properly register the vehicle with the State of Idaho and obtain license plates. The courtesy vehicle will then be added to the College insurance policy by the business office. Only CSI designated employees shall be insured by CSI to drive the vehicle. CSI’s insurance policy will cover all passengers.
  4. The designated employees will complete the lease value form each time a vehicle is provided or traded out. The employee will have the responsibility to file a mileage/usage report to the payroll office by the 15th of each month in accordance with IRS regulations.
  5. The athletic department/applicable department head will receive a copy of the vehicle use agreement made between the dealer and the employee. A copy of the vehicle use agreement will be kept in the employees payroll file. The College employee will be responsible to keep the vehicle clean, report any problems with the vehicle to the dealer immediately and be responsible for fuel.
  6. Travel reimbursements will be made for necessary trips using the vehicle. Vehicle mileage reimbursement will not be paid but fuel expenses incurred as a result of trips on official CSI business may be submitted for reimbursement.
  7. Employee shall have use of motor pool vehicles for trips deemed necessary based upon the guidelines agreed upon by the dealer and the employee; i.e., limited mileage.
  8. The employee who has been assigned a vehicle is responsible for following the basic regulations governing vehicle use, including but not limited to the following:

    • State and local laws must be obeyed at all times. A CSI employee who violates such laws is held personally liable for any consequent damages or fines. A valid Idaho State Driver’s License is required.
    • In case of an accident involving a courtesy vehicle, reports as required by law must be filed. Report all accidents to director of athletics and CSI security.
    • Employees and their passengers shall wear safety belts in all seating positions while driving or riding in courtesy vehicles.

8.12 EXPENDITURE AND SIGNATURE AUTHORITY (Rev: 1/11; 12/12)

All accounts payable requests for payment, travel and purchase orders must be signed by at least two employees with the approving authority holding the position of Director, Dean or Vice President. Expenditures and travel initiated by Vice Presidents, the Director of Human Resources, the Director of Physical Plant, the Dean of Information Technology, the Athletic Director and the Herrett Center Director are approved by the President or, at the President’s discretion, the Vice President of Administration.

All expenditures in excess of $1,000 must be requested via a purchase order. The purchase order must be signed by the respective vice president, dean or director. P-Cards cannot be used for capital outlay purchases without specific authorization from the Vice President of Administration or Dean of Finance.

New hire forms for full time positions must be signed by the President except for Trans IV, Refugee, IOOA and Head Start. The President approves the hiring of the Directors for these programs. New hire forms for employees in these programs are approved by the Vice President of Administration. The Directors of Trans IV, Head Start, Refugee and IOOA approve the hiring of and sign timesheets for all employees in their respective departments.

The Executive Vice President/Chief Academic Officer approves the hiring of and signs timesheets for all adjunct faculty and part time employees in the instructional division.

The Executive Vice President/Chief Academic Officer may delegate authority to the Instructional Dean/Director for the approval of hiring of and signing timesheets for all adjunct faculty and part time employees in educational departments. The Executive Vice President/Chief Academic Officer will sign or will designate a Dean to approve and sign timesheets for employees in the Academic Development Center and Adult Basic Education.

The Vice President of Student Services, Planning and Grant Development approves the hiring of and signs timesheets for all part time employees in his/her respective departments. These currently include all student service departments, the Library, Herrett Center, and Planning and Grant Development (P&D). The Vice President of Student Services, Planning and Grant Development may delegate authority to the appropriate deans/directors to approve the hiring and signing of timesheets for all part time employees.

The Dean of Information Technology approves the hiring of and signs timesheets for all part time employees in the Information Technology and Computer Services departments.

The Director of Human Resources approves the hiring of and signs timesheets for all part time employees in the Human Resource Department.

The Maintenance Director approves the hiring of and signs timesheets for all part time employees in the Maintenance department.

The Athletic Director approves the hiring of and signs timesheets for all part time employees paid from the athletic funds. Athletic employees charged to instructional accounts must be approved by the Executive Vice President/Chief Academic Officer.

The Dean of Finance approves the hiring of and signs timesheets for all part time employees in the Bookstore and Business Office.

The Vice President of Administration or Dean of Finance may sign any time sheet in the event the appropriate authority is not available. In these cases, a copy of the timesheet will be forwarded to the appropriate authority for confirmation after the fact.

The Executive Vice President/ Chief Academic Officer is responsible for all instructional expenses. This includes academic, professional technical, dual credit and summer school, outreach centers, adult basic education and continuing education. The deans and directors of these departments have signature authority for expenditures initiated by their respective staffs. Expenditures and travel initiated by the deans and directors must have the signature of the Executive Vice President/Chief Academic Officer. All purchase orders in excess of $1,000 must be signed by the Executive Vice President/Chief Academic Officer.

The Vice President of Student Services, Planning and Grant Development is responsible for all expenditures in his/her respective areas. This includes Planning and Development, Admissions, Records, Advising, Career and Counseling Center, Financial Aid, Student Disability Services, Student Information, Student Activities, Child Care Center, Student Health Center, Rec Center, Library, and Herrett Center. The deans and directors of these departments have signature authority for expenditures initiated by their respective staffs. Expenditures and travel initiated by the deans and directors must have the signature of the Vice President of Student Services and Planning and Development. All purchase orders in excess of $1,000 must be signed by the Vice President of Student Services, Planning and Grant Development.

The Dean of Institutional Research and Support is responsible for expenditures relating to audio visual services, telephones, telecommunications, campus network infrastructure, help desk and institutional research. He/she has direct signature authority over all travel and expenditures initiated in these areas. All purchase orders initiated in this area must be signed by the Dean of Institutional Research and Support.

The Director of Physical Plant is responsible for all expenditures relating to the maintenance and repair of buildings and grounds, including outreach centers. All travel and expenditures relating to these areas must have the signature of the Director of Physical Plant. Major remodels and some purchases are run through the Plant Facility Fund. These expenditures are signed by both the Director of Physical Plant and the Vice President of Administration.

The Director of Human Resources is responsible for all expenditures relating to the operation of this office. All travel and expenditures initiated in this office must have the Director of Human Resources signature.

The Athletic Director is responsible for all athletic department expenditures. All travel and expenditures initiated by this department must have the Athletic Director’s signature.

8.13 CONTRACTUAL SIGNATURE AUTHORITY (Rev: 1/11)

Contracts, memorandums of understanding, agreements and other documents concerning financial obligations made on behalf of the College must be reviewed by the Vice President of Administration. The purpose of these reviews is to determine if there are insurance issues or legal implications that need to be brought before the College attorney. Additionally, the President must be kept informed to determine if these issues need to be brought before the Board of Trustees.

Signature authority on these documents is limited to the Dean of Finance, Vice President of Administration and the President.

Agreements with hospitals concerning clinical instruction for the Health and Human Services program may be signed by the Executive Vice President/Chief Academic Officer after being reviewed for compliance with College insurance policies.

8.14 GIFT CERTIFICATES (Rev: 1/11)

The use of gift certificates and gift cards is strongly discouraged by the Business Office. Gift certificates/gift cards may not be used as a form of payment for services. The primary use of gift certificates is by the Student Association as prizes for participation. Head Start also uses gift certificates to encourage parent participation.

Gift certificates in excess of $25 must be prior approved by the Business Office. All requests for reimbursement for gift certificates and gift cards must have detailed information concerning the purpose of the gift card. If the gift certificate is for a specific individual, the individual’s name must be listed on the documentation.

8.15 PURCHASING CARD PROGRAM (Rev: 1/11)

Purchasing Card Program Manual

Upon approval, you will be entrusted with a state of Idaho Purchasing Card. This card is provided to you based on your need to purchase on behalf of the College of Southern Idaho. It is not an entitlement nor reflective of title or position. The card may be revoked at any time without your permission. As a College of Southern Idaho Purchasing Card cardholder, reconciler, or approver you agree to the following terms:

  • I understand that I will be making financial commitments on behalf of the College of Southern Idaho and will strive to obtain the best value for the College of Southern Idaho.
  • I understand that under no circumstances will I use the Purchasing Card to make personal charges, either for myself or others. Using the card for personal charges could be considered misappropriation of funds to the State of Idaho and could result in corrective action, up to and including termination.
  • I agree that should I violate the terms of this policy and use the Purchasing Card for personal use or gain, that I will reimburse the College of Southern Idaho within thirty (30) days for all incurred charges and fees related to the collection of those charges. I also understand that this could result in disciplinary action.
  • The Purchasing Card is issued in my name. I will not allow any other person to use the card. I am considered responsible for any and all charges against the card.
  • The Purchasing Card is property of the State of Idaho. As such, I understand that I may be periodically required to comply with internal control procedures designed to protect the assets of the College of Southern Idaho. This may include being asked to produce the card to validate is existence and account number.
  • If the card is lost or stolen, I will immediately notify Wells Fargo Bank by telephone at 1-800-932-0036 and contact the Program Administrator.
  • I will receive an electronic monthly statement via the internet, which will report all purchasing activity during the statement period. Since I am responsible for all charges (but not for payment) on the card, I will reconcile the statement and resolve any discrepancies by either contacting the merchant, Wells Fargo Bank, or the Program Administrator by the 10th of each month.
  • I agree to surrender the Purchasing Card immediately upon termination of employment whether for retirement, voluntary, or involuntary reasons.
  • I have read and will follow the College of Southern Idaho Purchasing Card Policies and Procedures. I have signed and agree with the terms in the Cardholder User Agreement. Failure to do so could be considered as misappropriations of funds of the State of Idaho and a violation of the College of Southern Idaho Board Policy. Failure to comply with these terms may result in either revocation of my use privileges or other disciplinary action, up to and including termination.

If you have any additional questions, please contact your Purchasing Card Administrators who are the CSI Grants Accountant or the Dean of Finance.

8.16 GRANT ACCOUNTING AND ADMINISTRATION FISCAL POLICY (Rev: 1/14)

An approved External Funding Form must be completed and submitted to the Business Office Grant Accountant prior to the submission/application of any grant. In order to administer and properly account for the grant, the Business Office must ensure that a system and controls are in place to properly account for grant funds. Upon acceptance or award of a grant, the Grant Manager must make an appointment to meet with the Grant Accountant to properly set up the grant.

The Grant Accountant is responsible for setting up accounts, entering budgets in accordance with the grant requirements, and providing accounting information to grant managers. The Grant Accountant will bill for reimbursable grants in accordance with the funding agency requirements and CSI Business Office Policy. The Grant Accountant will complete and submit the required financial reports.

The Grant Manager is the administrator, faculty, or staff person, sometimes referred to as the Principal Investigator, who serves as approval authority for expenditures and is responsible for the operational outcomes of the grant. All program/narrative reporting requirements and communication with the funding agency are the responsibility of the Grant Manager. Any budget modification of the original grant must be requested by the Grant Manager and provided to the Grant Accountant in writing.

Regardless of the funding agency, all College of Southern Idaho Business Office policies will be followed. For federal funding OMB Circular A-21 Cost Principals for Educational Institutions and OMB Circular OMB A-110 Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education available at http://www.whitehouse.gov/omb/circulars_default/ will be followed. The Grant Manager is responsible for adherence to these policies. The policies include but are not limited to the following:

  1. Any agreements financially obligating or contracting the College of Southern Idaho must be signed by the Dean of Finance or the Vice President of Administration or the President.
  2. Grants will operate within the budgets and budget guidelines outlined in the grant agreement, while also adhering to College policy.
  3. Federal grants/funding will not be used to supplant College or State funding. Additionally, other grants may flow through federal grants and have federal sources or restrictions concerning supplanting. Federal funds retain their identity regardless of the state or private agencies they may flow through and be awarded from. Any grant that supplants existing College resources must be signed off upon by the College Grant Accountant prior to submission.
  4. All cost share (match/in-kind/leverage) required by the funding agency must be pre-approved by the Business Office to ensure that adequate documentation exists.
  5. The College indirect cost rate may be used as cost share with Business Office approval.
  6. The General Fund requires a minimum of 6% of total grant award for administrative fee unless the funding is specifically exempted by the President or Vice President of Administration. If the indirect cost rate is used as cost share, the 6% administrative fee will be negotiable.
  7. Grant expenditures will be charged to standard accounting classifications of the College - Personnel Costs, Operating Expenditures, Supplies and Capital Outlay. Budget for grants will be set up based on these classifications. Questions concerning accounting classifications and costs to be inventoried will be directed to the Grant Accountant.
  8. No expenditures will be made outside the grant period without written prior approval by the funding agency and the Business Office.
  9. No grant funds will be expended until the service or product is received.
  10. Any consultant or contractual services budgeted and charged to the grant must have a specific contract outlining duties to be performed and a final after the fact report documenting that the duties were performed satisfactorily.
  11. Annual employment contracts will not be provided for administration, faculty, or staff whose salaries are funding by grants. It is the Grant Manager’s responsibility to coordinate with the Human Resource Office in completing the necessary paperwork each year for grant-funded positions. These positions need to be re-addressed and processed each fiscal year.
  12. All persons with salaries funded by a grant must have a job description outlining their grant function. Any person whose salary is split between one or more funding source must complete monthly time and effort reports specifically documenting ALL employment hours. This includes both time spent on the grant and time spent on all other duties.
  13. In accordance with IRS regulations, stipends will be run through payroll. Scholarships, this includes any types of participant awards, will be run through the Financial Aid Office.
  14. If funds are granted and the College cannot appropriately spend the funds within the grant guidelines, the Grant Manager will notify the appropriate funding agency and the Grant Accountant, and the funds will be returned or de-obligated.
  15. The Grant Manager is responsible for meeting expenditure and final reporting deadlines as specified in the grant.
  16. Generally, all grant fiscal reports are completed and submitted by the Grant Accountant. For those grant managers that are granted special permission to submit the fiscal reports, these reports will need to be submitted to the Grant Accountant for prior approval before submission. All fiscal reports will be signed by the appropriate signatory authority, which includes the Vice President of Administration or the Dean of Finance.

8.16.1 GRANT INTERNAL CONTROL (Est: 1/14)

CSI strives to maintain a financial management system to ensure that no one person has complete control over all aspects of any financial transaction to maintain appropriate checks and balances. Policies and procedures are in place to segregate duties so that no one person controls the order, receipt, payment, and reconciliation of a transaction.

8.16.2 GRANT MONITORING (Est: 1/14)

The expenditure of external/grant funding (particularly federally-sponsored) is closely regulated and will be monitored accordingly. The Grant Manager bears the primary responsibility for monitoring and evaluating the progress of the scope of work, programmatic goals, deliverable deadlines, project expenditures and reporting requirements. Monitoring on a monthly basis by the Grant Manager is required and includes the following:

  • Ensuring that charges are allowable, allocable, and reasonable;
  • Spending funds in accordance with proposed budget
  • Paying personnel correctly and on time;
  • Certifying effort of personnel on federally-funded projects;
  • Adhering to CSI procurement and travel policies;
  • Keeping track of equipment purchased with grant funds;
  • Monitoring expenditures;
  • Monitoring and managing consortium members, partners, vendors and/or sub-contractors
  • Tracking cost sharing;
  • Filing timely interim and final progress and financial reports;
  • Closing out awards within the time period specified in the award terms
  • Managing federal funds in accordance with two circulars issued by the office of budget and Management (OMB): Circular A-21 Cost Principals for Educational Institutions, Circular A-110- Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education

8.16.3 GRANT COST ALLOCATION (Est: 1/14)

One of the most important aspects of external funding/grant administration is the proper expenditure of funds. Project funds may be used to defray most if not all of the costs of doing the project work. It is imperative, however, to abide by federal guidelines that specify which expenses should be listed as direct costs on awards and which should be reimbursed through indirect cost recovery. Grant Managers should be aware and review the following principles, as outlined in the OMB Circular A-21, which are used to determine the appropriateness (allow ability) of listing an expense as a direct charge on a project ward.

It is the Grant Manager’s responsibility to ensure that the funding that they are managing is expended for charges that are “allowable” for the project in question. Specific guidance is provided in the OMB Circular A-21, but in general an allowable cost must satisfy four conditions:

A cost must be reasonable, meaning the nature and amount of the expenditure should reflect the action that a prudent person would have taken under the same circumstances.

A cost must be allocable & adequately documented, meaning chargeable or assignable in that it is either incurred solely to advance the project work or has a reasonable basis for proportional assignment. Please note that items generally covered (administrative office supplies, administrative personnel, and facilities costs) by indirect cost reimbursement should not be assigned to the project. Indirect costs will be allocated using the current federally approved indirect cost rate on file in the Business Office.

A cost must be consistently treated, meaning through application of generally accepted accounting principles.

A cost must conform to any limitations or exclusions either specific to the funding agency or to OMB Circular A-21.

An unallowable cost is any cost that fails to meet any of the four criteria listed above and therefore must be treated as unallowable.

8.16.4 GRANT COST SHARE (MATCH/IN-KIND/LEVERAGE) (Est: 1/14)

Some external/grant funding projects require CSI and/or third parties to contribute a portion of the project costs. Such contributions are known as “cost sharing” or “match”. The requirement for cost sharing or matching funds is an indication that contributions beyond those provided by the funding agency are necessary to fulfill the objectives of the project. Once included in a proposal and confirmed in its corresponding award document, cost share become a binding obligation of CSI and must be contributed towards the fulfillment of the project. When cost sharing is required, only the minimum cost share necessary to satisfy the requirement may be offered to the funding agency. Requests to offer more than the minimum cost share must be pre-approved by the Vice President of Administration. Voluntary cost share is generally prohibited. Federal sources and other external funded projects generally cannot be used for cost sharing or matching purposes.

Cost sharing has programmatic, administrative, and financial consequences for CSI and is strongly discouraged unless required by the funding agency (typically by a statement in the program announcement). An explicit commitment to devote a percentage of effort to a project carries auditable record-keeping requirements, reduces flexibility, and has an adverse effect on the recovery of indirect costs.

All match/in-kind/leverage included and required by the funding agency must be pre-approved by the Business Office to ensure that the cost share is allowable and adequate documentation exists.

In order to be used as cost share, expenses must occur during the project period. An expense must be allowable as a direct cost to the project if it is to be used as cost share. Existing equipment and office space on any CSI owned or leased property is part of the indirect cost rate calculation, and cannot be used as cost share. Please note: grant managers can, however, characterize the equipment as “available for the performance of the project at no direct cost to the project”.

Unrecovered indirect costs may be used as cost share with Business Office pre-approval.

If an employee’s salary is being used as cost share, they must complete monthly time and effort reporting. The Grant Manager is responsible for collecting and reviewing the time and effort reports and submitting them to the Business Office by the 15th of each month for the previous month of reporting.

Match or mandatory cost share is the portion of the CSI contribution to the project which is required by terms of the agreement, typically noted in the Request for Proposal (RFP). Any match or mandatory cost share must be included in the proposal in order for the proposal to receive consideration by the funding agency.

Leverage or voluntary committed cost share are resources that are committed and budgeted for in a project proposal, but that are not required by the funding agency in order for the proposal to be considered. Although not required, this cost share is a binding commitment and will need to be tracked by the Grant Manager and CSI.

Voluntary uncommitted cost share are those voluntary contributions of institutional resources that are over and above mandatory or voluntary cost share. Such cost sharing is not required by the funding agency as a condition of the award and is NOT QUANTIFIED in the project budget or proposal, but is expended by CSI. An example of voluntary uncommitted cost share is “The College of Southern Idaho will provide classroom space for instruction”. This is listed in the proposal, but since there is no quantified amount listed, it is not tracked by CSI.

8.16.5 GRANT PROGRAM INCOME (Est: 1/14)

Program income is any income directly generated by a project during the award period. Examples include conference fees, sale of assets purchased by project funds, fees for services when the project is providing the service, and sale of items such as books, manuals, software or videos created with project funding. Program income must be expensed on the project that generated the income. Program income will be spent as received and before further project funds are requested unless the funding agency requires a different method of distributing program income. Program income expenses carry the same restrictions as the rest of the program expenses. Any anticipated program income should ideally be estimated at the proposal state, and shown as an offset to the project budget. Please note that one of the possible options for the treatment of program income is to be used as part of any cost share obligation. The Grant Manager is responsible for tracking, reporting, and appropriately expending program income generated by the project. Program income from federal projects must be managed in accordance with OMB Circular A-110 (Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations) and the applicable Code of Federal Regulations (45 CFR 74.24), which together set out the processes to be used in the identification, use, recording, reporting, and monitoring of program income generated by federal projects.

8.16.6 GRANT BUDGET CONTROLS (Est: 1/14)

Upon award the Grant Manager and the Grant Accountant will meet to establish a final budget for the grant project. The approved final budget will then be entered into the CSI Jenzebar accounting system. The Grant Manager will be responsible for monitoring the general ledger detail and trial balance on a monthly basis for budgetary control. On federal projects that span over a period of more than one year, the grant accountant will also keep a separate spreadsheet that ties to the general ledger and compares actual expenditures to budget categories. The spreadsheet will be emailed to the grant manager on a monthly basis as a cross reference and will serve as an additional budget control tool.

8.16.7 GRANT PROCUREMENT/PURCHASING (Est: 1/14)

Procurement/purchasing activities shall be administered in strict adherence with procedures established by applicable local, state, and federal laws and regulations. Purchases shall be administered in a manner that provides maximum practicable open and free competition appropriate to the type of product or service to be provided. Where possible a solicitation of a minimum of three providers is required.

All employees involved in purchasing activities must strictly adhere to the CSI Code of Conduct and must be made in the best interest of CSI. Purchases shall support project goals of cost efficiency and product/service quality, and these objectives shall be given consideration in purchasing decisions. No purchase of goods or services shall be made without proper supervisory and/or administrative approval.

All procurement decisions must be made using sound and prudent business judgment and practices.

Current procedures and forms for purchasing supplies, equipment, and services are located on-line under the Business Office at http://www.csi.edu/facultyAndStaff/ and should be periodically reviewed for changes.

It is the responsibility of the Grant Manager and/or appropriate department head to determine and ensure funds are available and properly budgeted for any proposed purchase, specify the proper account number to be charged and monitor contractor/vendor performance.

All expenditures in excess of $1,000 must be requested via a purchase order.

Competitive bids are required for federal equipment purchases in excess of $5,000, any purchase of supplies or equipment expected to exceed $25,000 and service agreements for consultants, speakers, performers, writers or artists greater than $25,000.

8.16.8 GRANT TIME AND EFFORT REPORTING (Est: 1/14)

The College of Southern Idaho is required by federal regulations and accounting standards to ensure that the apportionment of employee compensation accurately reflects the work performed by a CSI employee in connection with a grant project. Monthly time and effort reporting and certification is required of all employees whose salaries or a portion there-of are charged to a grant project. Time and effort forms and instructions are available in the Business Office with the Grant Accountant. The Grant Manager is responsible for managing the time and effort reporting process and for submitting the reports to the Grant Accountant on a monthly basis.

For those employees who are split-funded, meaning a portion of their salary is charged to a grant and another portion of their salary is charged to another department, the time and effort certification reports for the previous month are due to the Grant Accountant by the 15th of each month for the previous month.

For those employees who are 100% grant funded time and effort certification reports are due on a semi-annual basis are due on January 15th and July 15th for the previous 6 months.

The Grant Manager and the Grant Accountant will work together on reconciliation and adjusting entries as required per the time and effort documentation.

8.16.9 GRANT EQUIPMENT (Est: 1/14)

Equipment purchased with federal funds is defined as items that have a cost of $5,000 or more and a useful life of one year or more. Equipment purchased with federal funds must have written prior-approval from the granting agency. Please note this process is more than just having the items listed and approved in the grant agreement. This is a formal prior-approval process established by the granting agency. The grant manager will adhere to and follow the prior approval process for each equipment item as defined by each individual funding agency. (Please CSI Board Policy 8.29 INVENTORY POLICY for additional information on equipment property management and disposal). These federal equipment purchases of $5,000 or more must also go through a formal bid process. (Please see CSI Board Policy 8.05 BID PROCEDURES)

Equipment purchased with external/grant funding other than federal funding defaults to our CSI equipment threshold and is defined as items that have a cost of $2,000 or more with a useful life or one year or more. Generally, these equipment purchases do not require prior-approval from the funding agency and are not required to go through a formal bid process. These purchases will go through the normal CSI purchase process.

8.16.10 GRANT REIMBURSEMENT (Est: 1/14)

Unless otherwise specified in an external funding/grant agreement, all payments are requested on a cost-reimbursement basis. The CSI Grant Accountant is authorized to request payments on a grant or contract agreement. Reimbursements are requested on a monthly basis upon the completion of month-end, which is 5 working days after the end of the month. Along with the Grant Manager the Grant Accountant reviews and reconciles the general ledger report for the month for reasonableness and correctness. Correcting journal entries are completed as necessary. The Grant Accountant invoices the appropriate amount to the appropriate funding agency using the required format. This could include mailing a hard copy invoice, requesting a draw down from an on-line system, emailing an invoice, or whatever means is required by the funding agency. A copy of the general ledger, the trial balance, and the invoice or screen prints are kept in the official grant file maintained by the Grant Accountant. A copy of the invoice is given to the Accounts Receivable office. All payments are routed to and receipted by the Accounts Receivable office. Once received and receipted by the Accounts Receivable office the receipt is sent to the Grant Accountant and attached to the invoice and associated back-up documentation and stored in the grant file.

8.16.11 GRANT FINANCIAL REPORTING (Est: 1/14)

Most external funding/grant awards require regular reporting of expenditures, cash balances, cost share provided and program income to the funding agency. The required reports are completed and submitted to the funding agency by the Business Office unless specific permission is granted otherwise. The Grant Accountant and Grant Manager work together to ensure all items are properly reported. If the Grant Manager has a programmatic report that requests financial data they must work with the Business Office to ensure correctness and consistency.

All financial reporting, regardless of required format is tied to the general ledger for accurateness. Account balances are footed and back-up documentation is attached to the required report, with any discrepancies being addressed and corrected before submission. Copies of the financial reports are housed in the permanent grant file within the Business Office. CSI operates on a modified accrual basis. Reports are submitted with the appropriate accruals and encumbrances noted. Financial reconciliation is completed on a monthly basis and reports are typically submitted on a monthly, quarterly or annual basis as required. Financial reports are signed & submitted by the authorized official as required. A final copy is sent to the Grant Manager and/or appropriate Dean as a reference.

8.16.12 GRANT CLOSE-OUT (Est: 1/14)

The last few weeks of a project period are an important time in the life cycle of an award. Expenses must be reviewed for allowability, final accrued expenses must be posted, any deficits must be cleared, and a number of reports must be filed.

The total amount of funds spent on a project must typically be reported to the funding agency within 30-90 days after the award has ended. Toward the end of a project period, the Grant Manager will need to communicate with appropriate Dean and the Business Office to ensure timely and accurate closeout of the award.

All expenses being reported as cost share must fall within the project beginning and ending dates and all documentation must be provided to the Business Office two weeks prior to the due date for final reporting.

Once the budget is settled, reconciled, and approved by the Grant Manager, the Business Office will submit the final report, which is typically due 30 (non-federal) and 90 (federal) days after the close of the grant. The final report tells the funding agency how much money was spent on the award, and commits CSI to releasing any unused funding or issuing a refund back to the funding agency. The final financial reports will be filed by the Grant Accountant within the appropriate deadlines.

Most funding agencies require a final technical report, which is to be filed within 30-90 days of the end of the project. The particular required format is generally set forth in the terms and conditions of the award. Submission of the final technical report is the responsibility of the Grant Manager and a final copy will be submitted to the Grant Accountant and retained in the permanent grant file until records retention deadlines have passed.

Certain funding agencies require a final property/inventory report. In most cases the equipment or property acquired with project funds vests with CSI, however, in some cases title remains with the funding agency and a determination must be made as to the disposition of these items upon completion of the work. The Business Office will work the Grant Manager to complete any required reporting and to request a determination for final disposition if necessary.

The Business Office will complete any additional financial reporting required by the funding agency as part of a required close-out process. All financial reporting will be submitted within the funding agencies required time-lines.

8.16.13 GRANT RECORDS RETENTION (Est: 1/14; Rev: 9/14)

All hard copy external funding /grants financial and programmatic files are housed in the permanent grant file within the Business Office for two fiscal years. The files are then transferred to an offsite secure location where the records are filed by fiscal year for a period up to 7 years beyond the end of the final fiscal year in which the grant activity ended. The files are destroyed when they reach the 7 year mark. Electronic or on-line records are kept indefinitely. If any litigation, claim, or audit is started before the expiration of the 7-year period, the records shall be retained until all litigation, claims or audit findings involving the records have been resolved and final action taken.

It is the responsibility of the Grant Manager to forward all programmatic files to the Business Office upon completion of the grant.

8.16.14 GRANT EXTERNAL AUDIT (Est: 1/14)

Organization-wide or program specific audits must conducted under the auspices of OMB Circular A-133, which implements the Single Audit Act, when total Federal expenditures are $500,000 or more for an organizational year. CSI’s A-133 audit is conducted on an annual basis during the month of August. Generally, the audit report is presented to the CSI Board of Trustees during the October meeting of each year. Copies of the audit are disbursed to the appropriate agencies upon Board approval.

8.16.15 ALLEGATIONS OF FRAUD, PROGRAM ABUSE AND CRIMINAL CONDUCT - INCIDENT REPORTING (Est: 1/14: Rev: 9/14)

Incident Report (IR) Form (OIG 1.156)

The detection and prevention of fraud and abuse are of the highest priority. The College of Southern Idaho requires all employees to act in accordance with State, Federal and local laws and regulations. Employees are expected to be of high moral character and utilize judgment to avoid even the appearance of impropriety.

All known instances of suspected or actual fraud, abuse or criminal conduct will be properly investigated and documented. All violations will be reported to the Vice President of Administration or the Dean Finance. Instances of fraud or abuse will be brought to the immediate attention of the Vice President of Administration, Executive Vice President, Dean of Finance or the President. External independent auditors may be brought in to investigate any issue at the discretion of the President or the Board of Trustees as per CSI Board Policy 8.02.

Federal funding guidelines require an additional level of reporting for allegations of fraud, program abuse or criminal conduct involving grantees receiving federal funds. Grant recipients must immediately document allegations, suspicions and complaints involving possible fraud, program abuse, misapplication of funds, gross mismanagement, and any other incidents of known or suspected criminal or other serious activities using The Incident Report (IR) form (OIG 1.156). In addition, situations involving imminent health or safety concerns, or the imminent loss of funds exceeding an amount larger than $50,000 are considered emergencies and must immediately be reported to the Office of Inspector General (OIG) and the Office of Financial and Administrative Management (OFAM) by telephone and followed up with a written report in the form of an IR, no later than one working day after the telephone report.

Hotline complaints concerning federally funded projects can be sent directly to the Complaints Analysis Office, Office of Inspector General, 200 Constitution Avenue, N.W., Room S-5506, Washington D. C. 20210. They can be telephoned to the OIG on the Toll Free Hotline at 1-800-347-3756 or they can be emailed to hotline@oig.dol.gov. The OIG Hotline should not be used for resolving employee grievances, Equal Employment Opportunity complaints, labor disputes, or other personnel concerns.

8.16.16 THE TRANSPARENCY ACT (Est: 1/14)

The Federal Funding Accountability and Transparency Act (FFATA) is intended to empower every American with the ability to hold the government accountable for each spending decision. FFATA legislation requires information on federal awards to be made available to the public via a single, searchable website, which is www.USASpending.gov .

2 CFR Part 170 Subpart A requires recipients of Federal awards to report sub-award and executive compensation information and place of performance for certain projects. CSI must report each action that obligates $25,000 or more in federal funds and is not determined exempt at http://www.fsrs.gov .

CSI must report total compensation for each of our five most highly compensated executives, for the preceding completed fiscal year if - 1) 80 percent or more of gross annual revenues is in Federal awards, loans, grants; and 2) $25,000,000 or more of annual gross revenues is from federal awards; and 3) the public does not have access to information about the compensation of the senior executives of the entity through periodic reports filed under section 13(a) or 15(d) of the Securities Exchange Act of 1934.

For additional guidance please see 2 CFR Part 170. The Business Office will be responsible for reporting information under FFATA when required.

8.17 GRANT REIMBURSEMENT PROCEDURES (Rev: 1/11)

In order to administer and properly account for the external reimbursement funds for various reimbursable grants, the Grants Accountant must insure that a system and controls are in place to properly account for these funds. Upon acceptance or award of a grant, the Grant Manager must make an appointment to meet with the Grant Accountant to properly set up the grant.

The Grants Accountant is responsible for setting up accounts, entering budgets in accordance with the external agency guidelines, and providing accounting information to the appropriate office upon request. The Grants Accountant will bill for reimbursable costs in accordance with the agency procedures and CSI business policy.

The appropriate CSI operational division serves as approval authority for expenditures and is responsible for the oversight and operational outcomes of the services and funding. All program/narrative reporting requirements and communication with the external agency are the responsibility of the applicable division. Any modification of the original request must be requested by the appropriate CSI division and provided to the Grant Accountant in writing.

Regardless of the agency, all College of Southern Idaho business accounting policies will be followed. The appropriate CSI division is responsible for adherence to these policies. These policies include but are not limited to the following:

  1. Any agreements financially obligating or contracting College of Southern Idaho business must be signed by the Dean of Finance, VP of Administration or the President.
  2. No expenditures may be made outside the authorization period without written prior approval by the external agency and the College.
  3. The appropriate CSI division is responsible to communicate with the external agency regarding authorizations and continued funding.
  4. The appropriate CSI division is responsible to coordinate with the Payroll Office in completing the necessary paperwork each year for reimbursed positions.
  5. The appropriate CSI division is responsible to oversee the monthly process to ensure that all timesheets are submitted, budgets reviewed and expenditures are properly documented.
  6. The appropriate CSI division is responsible for meeting expenditure and final reporting deadlines as specified by the agency.
  7. All grant fiscal reports must be submitted to the Grant Accountant for prior approval. These will be signed by the Grant Accountant, Dean of Finance, VP of Administration or the President.

8.18 BILLING POLICY AND PROCEDURES (Rev: 1/11)

In order to remain consistent in billing format and to allow for funds to be deposited in a timely manner, we are requiring all invoices not generated in the Business Office to adhere to the guidelines listed below.

Invoice Number

All invoices sent off campus are to be assigned an Invoice number. The invoice number will have three (3) parts, the first being the phone extension of the person sending the invoice, then the date, and lastly the invoice number for that date.

For example, the first invoice of the day from the Business Office would have an invoice number of 6204-0415-01 and your eleventh billing of the day would be 6204-0415-11. An invoice from HSHS may be 6701-0415-01. An invoice from GED may be 6534-0415-01

If there is already an invoice numbering system in place that cannot be changed such as Penske, Freightliner and room reservations (only Facilities Use Coordinator), please let the Business Office know what that system is and we will see if we can work with it.

Remittance Information

All invoices from the College of Southern Idaho must include the following remittance information:

Please include copy of invoice with payment and mail to:

College of Southern Idaho
Business Office
PO Box 1238
Twin Falls ID 83303-1238

Payments are not to be directed to an individual or an individual department other than the Business Office.

Business Office Notification

At the time an invoice is ready to be mailed, a copy will need to be made and sent to the Business Office. The Business Office copy must include the fund, department and revenue account number where the funds are to be receipted. This must be listed in fund/dept/acct order; i.e., 01-0004-4650.

It is recommendation is that the account number be listed under the contact information; i.e., for questions regarding this billing pleases contact: Jane Doe, 208-732-6010 (01-0004-4650).

The account number that funds are to be deposited to should be a revenue account. On the rare occasion that the funds do need to be receipted to an expense account an explanation must be attached and will be reviewed by the Business Office prior to receipting. Revenue accounts are the 4000 series and expense accounts are the 5000 series; i.e., Business Office Miscellaneous Revenue: 01-0004-4650.

When the payment is received it will be deposited into the dept/revenue acct specified and the person who originated the invoice will be mailed a receipt.

All funds received that cannot be matched up to an invoice in the Business Office will be deposited into general fund miscellaneous revenue until the time that it can be shown that the funds belong elsewhere. Should this happen, it will become the responsibility of the individual having sent the invoice to provide copies of billing with all the necessary information to the Business Office in order to have to have funds moved to the proper revenue account.

Other Points of Consideration

Third party billings for student Accounts Receivable accounts are processed through the Business Office and are to remain there. In the case of billing student accounts for the exceptions listed below there would not be a department and account listed but the student names, ID #’s, and the amount for each student would be itemized. Invoices cannot be sent out with the following description: Ten (10) students to take Course XYZ.

The two exceptions for billing student accounts are:

  • Office Specialist, Adult Evening/Dual Credit - Apprenticeship and Dual Credit
  • Office Specialist, Health Sciences and Human Services - CNA, CPR (limited)

Always include a contact person and phone number on all invoices.

Personal Business

All checks received by the mailroom will be forwarded to the Business Office, opened and deposited in CSI accounts. Personal checks are not to be mailed to CSI. Personal reimbursements must be made payable only to the employee (CSI name should not be included anywhere on the check) and must be mailed to the employee’s home address or post office box.

8.19 STUDENT PAYMENT POLICY (Rev: 1/11)

Payment for classes is due at the time of registration or at assigned payment due dates for classes starting at the beginning of the semester in the fall, spring and summer sessions. Payment for intersession and all other classes is due at the time of registration. The College offers a Tuition Loan Agreement program for students to spread payment out over a two or three month period. Students who have a balance due on their Tuition Loan Agreement will not be allowed to register for classes until the loan is paid in full.

Students who do not abide by the terms in the Tuition Loan Agreement will have a hold put on their records, will still owe the full amount of the loan and are subject to being turned over to a collection agency. These terms and conditions are stated in the Tuition Loan Agreement.

First time full time students awaiting 30 day loans must either pay or fill out a Tuition Loan Agreement prior to the payment due date. Tuition Loan Agreements for students on 30 day loans will not be charged a loan set up fee.

Students who owe the College money or have any type of Business Office hold on their account will not be allowed to register for classes or receive official transcripts. Additionally, students who do not pay funds owed to the College will receive a letter at their current address (as per the CSI Records Office) advising them that they have 30 days to make arrangements for payment or their account will be turned over to a collection agency.

8.20 DORMITORY HOUSING PAYMENT POLICIES AND PROCEDURES (Rev: 1/11)

Due Dates for $400 prepay and housing agreement:

  • Fall term - July 1st
  • Spring term - December 1st (pre-payment not required)
  • Summer term - May 15th (prepayment not required)

Should one of the dates listed above fall on a Saturday or Sunday the due date will be extended to 4:00 p.m. the following Monday.

Students that have not made the $400 pre-payment and have not turned in a housing agreement by the dates listed above may be moved to the waiting list.

Processing of Housing Agreements

Housing agreements will be processed and charges added to student accounts by the Business Office beginning the date listed above and as received thereafter. Housing agreements that arrive prior to the dates listed above that include a payment will be processed as they are received. Exception: Due to the fiscal year end June 30th, funds received prior to June 30th will be put in a holding account then transferred to student accounts after July 1st when housing agreements may be put on the student A/R.

Housing agreements received without a meal plan circled will automatically have a 125 meal plan added.

No student or student athlete will be checked into the dormitory or allowed to stay in the dorm without a completed housing agreement signed by the student or the coach. Coaches can only sign housing agreements for those players receiving a full dormitory scholarship.

Dorm Account Payments and Due Dates

Payments may be made at any receipting station.

Dorm accounts are due in full the first day of the term. For fall and spring terms a grace period will be given through the first Friday of the term. A late fee of $50 will be added to all unpaid accounts after this time. Should a balance still remain after the second Friday of the term a hold will be placed on the students meal plan, the lock may be changed on the students dorm room and the student may be dropped from classes.

Summer accounts are due in full the first day of the term and a grace period will be given through the first Wednesday. A late fee will be added to all accounts on Thursday and meal holds, lock changes, and drops for no pays will begin the second Monday of the term.

The College also reserves the right to turn all unpaid accounts over to collection.

Room and Board Changes

Changes to meal plans may be made only within the first two weeks of school, no changes will be made to meal plans after this time. If a student runs out of meals an additional meal plan may be purchased through Aramark.

Students switching to a single or super single room will be responsible for paying the price difference at the time of the change. Students not paying this fee within 48 hours of the change will be assessed a $50 late fee. Students who have not paid this fee within 5 working days of the change will be assigned a roommate.

Loan Agreements

All loan agreements for dorm students will be approved and processed by the Business Office. There must be extenuating circumstances and proof of ability to make payments for a loan agreement to be made. The student must pay 1/3 of total account plus a $50 processing fee at the time of signing the loan agreement.

Refund Policy

Any student canceling a room reservation prior the pre-pay due date will owe nothing and will receive a full refund of the security deposit.  Cancellation occurring after the pre-pay due date but before the start of the term will result in a forfeiture of the $400 pre-pay and the $100 security deposit.  Cancellation occurring the first week of the term will result in a 75% refund of the room charge (less the $400 prepayment) with 25% and the security deposit being forfeited.  Cancellation in the second week of the term will result in a 50% refund of the room charge after the $400 forfeiture with the other 50% and the security deposit being forfeited.  Refunds for board (meals) will be prorated according to the number of meals used and a $25 processing fee the first and second week of the term.  Any student moving out after the second week of the term will not be eligible for a room or board refund.  The board plan may still be used by the student until the student runs out of meals or the semester ends.

Any refund outside of the above policy must be approved by the Vice President of Administration. All refunds will be processed within 10 days of the Business Office receiving the move- out form approved by the Housing Coordinator. If there is Financial Aid involved the refund could be delayed up to 30 days.

Any refund outside of the above policy must be approved by the Vice President of Finance.

All refunds will be processed within 10 days of the Business Office receiving the move- out form approved by the Housing Coordinator. If there is Financial Aid involved the refund could be delayed up to 30 days.

Athletes

All students in the Athletic program must adhere to the above policies.

Housing agreements must be turned in by the due dates listed. If a student is on full scholarship the coach may complete the housing agreement. The form must be completed and signed by the coach prior to the athlete with a scholarship moving into the dormitory. It is the coaches’ responsibility to make sure all housing agreements are turned in for students in which rooms are being held for. The coach must also provide financial aid a complete scholarship list at least 1 week prior to the start of the term.

Any student athlete brought in mid semester must have a housing agreement completed before that student is issued a room. Fees will be immediately due and it will be the coaches’ responsibility to contact financial aid to initiate the award. Late fees will be added to student accounts that have not been paid within 3 days of check in and the student may be subject to being dropped for non-payment. Reinstatement fees will apply.

Security deposits will not be charged up front for students on full athletic scholarship. Damages assessed at checkout will be charged to the athletic program.

All student athletes not on full scholarship must pay by the scheduled due dates for that semester.

8.21 FINANCIAL AID REFUND/CREDIT BALANCE DISBURSEMENT PROCESS (Rev: 1/11)

All financial aid credit balances and refunds are distributed through Higher One. Students enrolled for credit classes will receive a Higher One card in the mail approximately two weeks prior to the start of the regular semester. The student must follow the step by step instructions accompanying the card.

Students are given the option of having funds electronically transferred to the debit card, having funds electronically transferred to their checking account or receiving a check via the mail.

The College maintains a Higher One ATM machine on campus from which up to $500 per day may be withdrawn utilizing a Higher One card. While Higher One cards may be utilized at other ATMs, a fee will be incurred.

The most critical part of this process is for students to insure that they have the correct address in CSI’s registration system.

8.22 BUSINESS OFFICE FINANCIAL AID POLICY (Rev: 1/11)

The Financial Aid Office disburses, through the Business Office, millions of dollars of scholarships and grants to thousands of students each year. As a result of this high volume of transactions, it is sometimes necessary for the Financial Aid Office to make special awards, issue waivers or request adjustments or refunds to various federal and state entities due to issues arising through the reconciliation process.

As an internal control issue, the Vice President of Student Services, Planning and Grant Development will review these unusual transactions and provide written documentation to the Business Office requesting these unusual transactions be processed.

8.23 CASHIERING POLICY (Rev: 1/11)

All persons collecting funds on behalf of the College must be approved by the Vice President of Administration or Assistant Vice President of Administration. The Business Office will provide training for staff collecting funds and review polices relating to the handling of funds.

Supervisors will notify the Business Office of their intent to have an employee collect funds. The employee will be scheduled by the supervisor for training with the Business Office. When training is completed, the Business Office will advise the supervisor and the employee will be authorized to collect funds.

The following directives apply to cashiering:

  1. Procedures outlined in the Business Office Accounts Receivable Training Guide are to be followed. Any exceptions must be approved by the Business Office.
  2. All club deposits must be made to the Student Activities Office by the club advisor. Students may have responsibility for collecting, counting and managing funds only when under the direct supervision of the club advisor or another full-time regular CSI employee. Students are not to be put in to the direct chain of custody during funds transportation.

    • The club deposits must be accompanied by a Club Deposit Form that is properly completed, dated and signed.
    • All club deposits will be counted upon receipt in the presence of the club advisor or CSI employee.
    • The amount of the deposit will be confirmed with signatures of the Student Activities representative, and club advisor on the deposit form.
    • All deposits will be receipted when received and, if over $300, immediately take to the Business Office. Money must not be held by club advisors or officers.
    • For night deposit procedures see policy Collection of Funds and Deposit Policy (link).

  3. Checks are to be taken for the amount of the bill only. Checks for over the amount of purchase or donation will not have cash returned. If a refund is due, the refund process will be utilized.
  4. Third party checks will not be accepted.
  5. Checks may not be cashed without the approval of the Dean of Finance or Vice President of Administration. Third party scholarship checks will be forwarded to the CSI Scholarship Coordinator for processing.
  6. Cashiers using RD or MS groups will attach all documentation to the Print Edit and forward the Print Edit and documentation to the Business Office each day.
  7. The Collection of Funds and Deposit Policy (link) and the Lock Bag Check-Out Procedure (link) will be followed.
  8. Questionable or unusual transactions must be cleared through the Business Office.

8.24 COLLECTION OF FUNDS AND DEPOSIT POLICY (Rev: 1/11)

From a customer service standpoint and out of necessity, cash and checks are collected at locations throughout campus and the outreach centers. Areas accepting money for the College include but are not limited to Student Information, Student Clubs, Health Center, Gym, Academic development, Instructional Administration, Gym, Professional Technical office in the Canyon Building, the Aspen Building, Center for New Directions, Bookstore, Library, Fine Arts, Outreach Centers, Office On Aging, Head Start, Trans IV, Expo Center, mailroom, the Matrix and the Business Office. Money is collected for everything from fund raising events to tuition and fees.

All funds in excess of $300 must be forwarded to the Business Office for deposit by the end of the day. In no case should balances in departmental safes exceed $300. In all cases, regardless of the amount collected, a deposit must be made by Friday of each week. It is particularly critical that all checks be deposited within one week of the date they are written.

If an event is to be held at night or on a weekend after the Business Office is closed, bank lock bags are available from the business office. These bags are to be dropped off at the local bank the night of the event and picked up the following workday to be counted and deposited. Lock bags may also be dropped off in the Business Office lockbox in the Taylor Building outside of the Business Office. If lock bags are needed, the Business Office must be notified at least two days prior to the event to insure lock bags are available. If Security is needed as an escort to the bank after an event, the supervisor must make arrangements with Security to provide this service. See Lock Bag Check-Out Procedure.

The counting of funds and transfer of funds must have a clear custodial trail. Upon close out or the end of the day, funds must be counted, sealed, signed for and secured in either a College approved safe or deposited in the bank. If a separate person is completing the deposit for collected funds, they must first count the funds and verify they are receiving the amount certified by the previous person.

Money is to be counted and deposited by CSI employees only. Student club advisors are responsible for ensuring all student funds are deposited. Students may count or handle money only under the direct supervision of an advisor or CSI employee. In all cases, the advisor remains accountable. Students will not be put in the custody chain for deposits or counting funds.

This policy applies to all funds that are accepted by the College regardless of source or purpose. Deposits must be made in full. In no case can expenses be netted or taken from the deposit. All expenditures must run through the normal disbursement request process with appropriate documentation and authorizations. Under no circumstances will cash be traded for any type of check or expenses paid from cash collected.

8.25 LOCK BAG CHECK-OUT PROCEDURE (Rev: 1/11)

US Bank and CSI Lock Bag Check-Out Form

The following form is available in the Business Office and is to be used for funds collected at night, weekends or after regular business hours. Lock bags are required in accordance with the Collection of Funds and Deposit Policy.

All funds collected after hours must be put in a lock bag and deposited in the night drop at the US Bank on Blue Lakes (across from Fred Meyer) or dropped in the lock box at the Business Office in the Taylor Building. At no time will a student be put in the custody chain for deposits or counting funds - this is the full responsibility of the advisor or employee.

Students may count or handle money only under the direct supervision of a CSI employee. This person is generally a club advisor but the supervision may be delegated to an authorized CSI employee upon approval by the Dean of Students and the Business Office.

Night drop items will be collected the next regular working day. It is recommended that you call the Business Office the morning of the next business day and let us know that there are bags to be collected from the bank. The Business Office has a counting room where deposits can be prepared for receipting. Deposit bags are not to be taken from the Business Office. Lock box keys are due in the Business Office by 4 p.m. of the next regular business day.

8.26 COLLEGE OF SOUTHERN IDAHO FOUNDATION FUNDS (Rev: 1/11)

The College of Southern Idaho Foundation is a 501(c) 3 that is a legal separate entity from the College of Southern Idaho. The College strongly encourages all donations on behalf of the College be deposited with or directed to the College of Southern Idaho Foundation.

In certain circumstances, even with the extensive efforts of the CSI Foundation to get donors to make checks out to the CSI Foundation, donors make checks out intended for the CSI Foundation to CSI. In these instances, the CSI Foundation brings the check to the CSI Business Office. The CSI Business Office evaluates the circumstances concerning these checks. If it is determined the donor truly intended for the funds to go to the CSI Foundation, the Vice President of Administration or the Dean of Finance will endorse the check over to the CSI Foundation. A copy of each of these checks will be made and kept on file in the Business Office.

The College of Southern Idaho will not issue checks payable to the College of Southern Idaho Foundation without specific authorization from the College of Southern Idaho Board of Trustees.

8.27 FACILITIES USE INSURANCE POLICY (Rev: 1/11)

As part of its community service mission, the College rents facilities to numerous individuals, groups, organizations and businesses. Liability insurance in the amount of $1,000,000 is required for any business entity or organization charging admission or conducting a commercial activity in the facility.

Individuals or individuals representing non-business groups renting facilities will be required to sign a release of liability form agreeing to hold harmless and indemnify the College from any and all liability claims arising from the use of the facility. These individuals will not be required to purchase a separate commercial liability policy unless, in the judgment of a Vice President, Dean or Director, the proposed use of the building signifies a liability risk.

Nationally recognized non-profit groups will be required to provide a certificate of liability insurance when using CSI facilities. The insurance requirement for local non-profit organizations, unincorporated local clubs or loosely formed groups may be waived if the use and event are determined to be a public service or benefit to the community. In all cases, the person requesting use of the facility must agree to hold the College harmless from any and all liability claims arising from the use of College facilities.

8.28 INSURANCE/ACCIDENT REPORTING POLICY (Rev: 1/11)

The College of Southern Idaho has insurance through the Idaho Counties Risk Management Program (ICRMP). All insurance claims are handled through the Business Office. The primary insurance contact in the Business Office is the Administrative Assistant to the Vice President of Administration.

Any accident on campus must be reported to CSI Security so that an official accident report can be filled out. It is critical that Security be notified as soon as possible so that facts concerning the accident can be documented and forwarded to the Business Office.

In dealing with students who have accidents, are injured or become seriously ill for any reason, CSI employees are to utilize their best judgment in providing for the safety and care of the student. Actions may involve, but are not limited to, calling for an ambulance, assisting the student in caring for the injury and assisting Security.

Student Accidents/Insurance

CSI has a student accident policy that may cover up to $5,000 in medical bills for incidents that occur while a student is in class, or is on CSI property.

Insurance is situational and will depend on the circumstances in which the accident occurred.

CSI employees do not have the authority to accept liability on behalf of CSI or our insurance company for any accidents that may involve a student.

If a student is injured on campus or in a clinical setting off campus:

  • Make sure the health of the student comes first. Insurance concerns will be addressed after the student is taken care of.
  • An incident report must be completed for all accidents, no matter how minor. If the accident occurred on campus, Security must be notified. Forward a copy of the report to the Business Office.
  • If the student had to seek medical attention, he/she may file an insurance claim against the College of Southern Idaho. Please instruct the student to bring a ‘Claim for Damage’ to the Business Office along with copies of their medical bills. Once this has been received, a claim will be filed. *CSI will not contact students and ask them to complete a Claim based on an incident report. The student must be the one to take action.*
  • Claims must be filed within 6 months of the accident date. Claims submitted after this time period will not be accepted.

This coverage only applies to medical expenses that are incurred within 10 days of the accident that caused the injury.  After the 10 days, ICRMP will not pay any additional medical expenses under the Medical Payments coverage.  The student would have the option to file a Tort Claim against CSI if continued coverage is needed but the student must prove negligence on the part of CSI that caused the injury to receive payment under liability coverage.

Claim forms may be picked up in the Business Office or found online.

For specific insurance questions, please contact: Mike Mason at mmason@csi.edu or 732-6203 or Dawn Orr at dorr@csi.edu or 208-732-6204.

8.29 INVENTORY POLICY (Rev: 3/14)

Inventory Change Form

In accordance with policy set by the Director of the Idaho State Department of Administration in her letter of July 13, 2001, the inventory threshold for the College of Southern Idaho (CSI) is set at $2,000. Computers and related electronic equipment is inventoried down to a value of $500 for tracking and insurance replacement purposes. At the discretion of administration, other items may be assigned an inventory tag based upon their risk of loss.

The college inventory system is made up of a computer data base containing the date of purchase, value, fund-department-account where the item was charged and location. The system is audited each year by the college’s independent auditors in determining compliance with generally accepted accounting principles.

Items with inventory tags must have an “Inventory Change Form” (see attached form) filled out when they are moved to different locations, sold or at the time of disposal. We have to update our computer system to accurately portray items in a specific location for both insurance and audit compliance. Our auditors pick items from our inventory listing and go to the location listed to verify the equipment exists and is in the proper location.

Inventory records for equipment items over $5,000 that are acquired with Federal funds shall include all of the following:

  1. A description of the equipment.
  2. Manufacturer’s serial number, model number, or other identification number.
  3. Source of equipment, including the award number.
  4. Whether title vests wit CSI or the Federal Government
  5. Acquisition date or date received and cost.
  6. Information from which one can calculate the percentage of Federal participation in the cost.
  7. Location and condition of the equipment and date the information was reported.
  8. Unit acquisition cost.
  9. Disposition data, including the date of disposal and sales price or method used to determine fair market value.
  10. Equipment owned by the Federal Government shall be identified to indicate as such.
  11. A physical inventory of federal equipment shall be taken and the results reconciled with equipment records at least once every two years.

Surplus property must be disposed of in accordance with Idaho Code section 33-601 section 4. Except for items with a value of less than $500, a formal advertising/appraisal/auction process must be used to dispose of surplus equipment. All disposals of inventory items must go through the Maintenance Department and a Work Order must be completed for each inventory disposal.

8.29.1 EQUIPMENT USE & DISPOSITION (Est: 2/14)

Title to property and equipment acquired with general fund, state, local and federal funds and held by the College of Southern Idaho (CSI) shall vest with CSI. As a general rule, property and equipment purchased by CSI is utilized within a designated program and used well beyond the useful life.  Property and equipment that is no longer being used in the designated program can be transferred to another approved department with Business Office approval. Property and equipment purchased with federal funds are subject to special conditions, set forth as follows.

  1. CSI shall not use equipment acquired with Federal funds to provide services to non-Federal outside organizations for a fee that is less than private companies charge for equivalent services.
  2. CSI shall use the federal equipment in the program for which is was acquired as long as needed, whether or not the program continues to be supported by Federal funds and shall not encumber the property without proper federal approval.
  3. When federal equipment is no longer needed for the original program, CSI shall use the equipment in connection with other federally sponsored activities in the following order of priority:

    • Activities sponsored by the granting agency which funded the original purchase.
    • Activities sponsored by other Federal awarding agencies.
    • During the time that equipment is used on the program for which it was acquired, CSI shall make it available for use on other programs if such other use will not interfere with the work on the program for with the equipment was originally acquired. First preference shall be given to programs funded by the sponsoring funding agency that financed the equipment; second preference shall be given to programs funded by other Federal awarding agencies. User charges shall be treated as program income.

  4. When acquiring replacement equipment, CSI may use the federal equipment to be replaced as trade-in or sell the equipment and use the proceeds to offset the costs of the replacement equipment with the appropriate Business Office approval and federal grant officer approval.

If it is determined that certain property and equipment is no longer needed at CSI, determined to be obsolete, or requires disposal; said property and equipment becomes classed as surplus property. For disposal of surplus property please contact the Maintenance Department.

Surplus property purchased with general fund, state or local funds must be disposed of in accordance with Idaho Code section 33-601 section 4. Except for items with a value of less than $500, a formal advertising/appraisal/auction process must be used to dispose of surplus equipment. All disposals of inventory items must go through the Maintenance Department and a Work Order must be completed for each inventory disposal.

Surplus property purchased with Federal funds falls under different Federal guidelines for disposal. The Department Chair or Program Manager will work with the Business Office and the Maintenance Department on proper disposal procedures. Upon receiving Business Office approval the surplus federal equipment may be disposed of or used for other activities in accordance with the following standards:

  1. For equipment with a current per unit fair market value of $5,000 or more, CSI may retain the equipment for other uses provided that compensation is made to original federal agency.
  2. If CSI has no need for the equipment, CSI shall request disposition instructions from the Federal agency.
  3. If so instructed or if disposition instructions are not issued within 120 calendar days after CSI's request, CSI shall sell the equipment and submit the proceeds to the Federal agency.

8.30 INFORMATION OFFICE/MAIL ROOM POLICY (Rev: 1/11)

The College of Southern Idaho mail room handles all incoming and outgoing mail for the institution. The College operates in accordance with U.S. Postal regulations.

All uses of the College’s bulk mailing permit and mass mailings must be coordinated with the Information Office Supervisor. These mailings must contain strictly CSI related material in order to comply with postal regulations.

Personal mail for CSI employees and other non-CSI mail should not be sent to the College. Any mail sent to the College address is subject to being opened by the College. Any mail that is suspected to be of a fiscal nature and addressed to the College will be forwarded to the Vice President of Administration for opening and review.

The mail room sends outgoing personal mail and packages for employees at the employee’s expense on a time available basis. Employees are not to have personal packages sent to the College.

The mail room receives mail and personal packages for dormitory students. Students must pick up packages in person and have a photo identification card. Regular mail is given to the assigned dormitory staff person. The mail is then put into the students individual mail boxes in the dorm by the dormitory staff.

8.31 ANNUAL AND INTERNAL AUDIT POLICY (Rev: 1/07)

The College of Southern Idaho Board of Trustees will evaluate recommendations by the Vice President of Administration concerning the selection of external auditors to perform the College’s annual fiscal audit.

The Board is provided funds in the administrative budget to hire external auditors to perform internal audits on areas selected by the Vice President of Administration, President or Board. Examples of these audit areas may be but are not limited to the area of cash management, receivables, internal control, purchasing cards, inventory management, payment policies, refund policies, program reviews, grant management, grantees, departmental reviews, etc.

Auditors will report directly to the Board of Trustees concerning any issues that may arise during an audit. The function of the Vice President of Administration and Business Office will be limited to providing all requested information to auditors and assisting auditors in their evaluation of the fiscal operations of the College.

8.32 HAZARDOUS WASTE DISPOSAL POLICY (Rev: 1/11; 1/13)

The College of Southern Idaho is a conditionally exempt small quantity generator (CESQG). As such, we are limited to less than 220 lbs. of hazardous waste per month.

Each waste stream has been identified and monitored by instructors charged with its on-site collection and safekeeping. At convenient intervals that correspond to the semesters activities, the wastes are weighed and counted and the vendors are called for pick up and disposal. The Physical Plant Director is responsible for maintaining a log of disposed materials. The log contains the type of material disposed, quantity, who it was turned over to and the dated. Most wastes are disposed of through professional vendors. Some are recycled through professional vendors, depending on the waste.

No chemicals or waste may be accepted by the college as a donation or transfer from another entity without the written consent of the Physical Plant Director. All chemicals purchased will be labeled with a purchase date and a disposal date. The labeling and recording of these chemicals and dates is the responsibility of the CSI department purchasing the chemicals. Chemicals must be disposed of prior to becoming so hazardous that they are not accepted by our waste vendor.

Examples of waste collected at CSI are as follows:

  • Formalin Waste - collected from Life Science and Vet Tech from dissection specimens
  • Chemistry lab wastes from Physical Science
  • Motor Oil, anti-freeze from academic auto shop and Maintenance garage
  • Lab wastes from biology lab
  • Bottoms from auto body paint shop distillery
  • Turpentine/paint rags from art complex
  • Auto body paint booth filters
  • Freon
  • Oily, etc. rags from Maintenance paint shop and garage
  • Mercury from labs on occasion as well as from HVAC technicians replacing thermostat mercury
  • PCB Ballasts
  • Florescent tubes
  • Batteries

It is the responsibility of the applicable Instructional Dean and Department head to comply with this policy's requirements concerning the donation, purchasing and record keeping of chemicals concerning purchase date and disposal date. It is the responsibility of the Maintenance Department at the College of Southern Idaho to facilitate the safe collection, removal and disposal record keeping of the Hazardous waste program.

8.33 FREEDOM OF INFORMATION AND EMAIL RETENTION POLICY (Rev: 1/11)

Emails are public records subject to the Idaho Freedom of Information Act. Once a Freedom of Information Act request has been filed, emails that even remotely pertain to the request may not be deleted. Absent a Freedom of Information Request, emails may be deleted on a regular basis by the individual employee. Emails that are not deleted but stored on a separate device remain subject to retrieval if requested via the Freedom of Information Act.

Employees are strongly encouraged to develop a systematic approach to deleting irrelevant or obsolete emails. Additionally, when dealing with information of a sensitive nature, the employee should evaluate whether a face to face conversation is more appropriate than sending an email.

8.34 MAIN CAMPUS HOUSING AND FOOD SERVICE POLICY (Rev: 8/11)

All housing requests for events on the main campus will be requested through and coordinated by the Dean of Students. In the event that dormitory housing is not available or not suitable, the Dean of Students will arrange for housing in college apartments or private apartments if available. To the maximum extent possible, college housing will be filled prior to utilizing non-college owned housing.

All food service for the main campus will be provided by the college’s contracted food service provider on a first right of refusal basis. This includes all food service for organizations using college facilities, all camps, seminars, or other events. If an agreement upon price, menu, location, or time cannot be reached with college’s food service provider, the use of an outside vendor for food service may be requested through the Business Office.

The outside contractor must have a valid license from the Health Department, liability insurance of $1,000,000 listing the college as an additional insured, an Idaho workmen’s compensation policy and properly trained food service workers. A commission on gross sales to be paid to the college will also be required. All agreements for the use of outside food service providers on the main campus must be prior approved in writing by the Dean of Finance or, in his absence, the Vice President of Administration.

Student clubs and organizations will work with the Dean of Students who will approve and coordinate meal events put on by students for fundraisers or as cultural events. The Dean of Students will work with the campus food service provider to ensure food quality, food safety, and food handling procedures are in compliance with Health Department requirements. The Dean of Students will also ensure that there are no duplicating or competing events between clubs or between clubs and our contracted food service provider.

8.35 FACILITIES USE INSURANCE POLICY (Rev: 8/11)

As part of its community service mission, the college rents facilities to numerous individuals, groups, organizations and businesses. Liability insurance in the amount of $1,000,000 listing the College of Southern Idaho as an additional insured is required for any business entity, public entity or organization charging admission or conducting a commercial activity in the facility.

Individuals or individuals representing non-business groups renting facilities will be required to sign a release of liability form agreeing to hold harmless and indemnify the College from any and all liability claims arising from the use of the facility. These individuals will be required to purchase a separate commercial liability policy unless, in the judgment of the Vice President of Administration, the proposed use of the building does not signify a liability risk. In these cases, a specific waiver of liability insurance must be requested through the facilities use request.

Nationally recognized non-profit groups will be required to provide a certificate of liability insurance when using CSI facilities. The insurance requirement for local non-profit organizations, unincorporated local clubs or loosely formed groups may be waived if the use and event are determined to be a public service or benefit to the community. In all cases, the person requesting use of the facility must agree to hold the College harmless from any and all liability claims arising from the use of college facilities.

8.36 CASH MANAGEMENT (Est: 1/14)

CSI strives to maintain a cash management system to ensure that no one person has complete control over all aspects of any cash transaction to maintain appropriate checks and balances. Policies and procedures are in place to segregate duties so that no one person controls the order, receipt, payment, and reconciliation of a transaction.

8.36.01 PETTY CASH (Est: 1/14)

Petty cash reimbursement is available in the Business Office and at select pre-approved locations for employee reimbursement up to $25. Meals are not allowed to be reimbursed with petty cash. Employee must complete the petty cash form listing the date, description of items, account number to be charged and amount. A detailed original receipt must be attached to the form. Signature by the employee and a Business Office employee/approved custodian is required. Generally, employees are limited to once a week reimbursement.

The internal petty cash fund is reimbursed as necessary but once a month at a minimum up to $200. The Accounts Receivable office requests replenishment of the petty cash fund through the Accounts Payable office and a check issued. The check is then cashed out of the Business Office safe or at the appropriate banking institution and the fund are replenished. Petty cash is stored in the locked safe at all times.

8.36.02 BANK RECONCILATION (Est: 1/14)

The CSI bank accounts are monitored on-line on a daily basis by the CSI Bank Accountant. The CSI bank reconciliation is completed on a monthly basis. Due to the size and complexity of the bank account there are two different employees that reconcile and oversee the bank reconciliation. Generally, bank statements are balanced by the end of the following month. Outstanding check and unclaimed property are reconciled and monitored as part of this monthly process. Once the bank reconciliation is complete, it is signed off and approved by the Dean of Finance. The Vice President of Administration and the Dean of Finance are the authorized signature on all CSI bank accounts and checks.

8.36.03 VOIDED CHECKS (Est: 1/14)

Once it is determined that a check needs to be voided, the check is forwarded to the CSI Bank Accountant and once it is physically present it is voided. The checks are marked void with a stamp across the signature and the address line. The void checks are stored with the CSI Bank Accountant and filed by number. Once the fiscal year ends they are stored in a secure off-site location by fiscal year and marked with a destroy date of 7 years after the end of the fiscal year. If the check to be voided is not in the possession of the CSI Bank Accountant it is determined if the check has cleared the bank account. If it has not cleared, a stop payment is issued for the term of one year. If the check has cleared, the vendor is contacted by the appropriate staff member and a copy of the check front and back is presented. If it determined that a check needs to be re-issued it will be re-issued within 30 days within the date of the original check.