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Administrative Procedures for Small Institutions. Second Edition. INSTITUTION National Association of Coll DOCUMENT RESUME ED 435 328 HE 032 548 AUTHOR Mathews, Keith W., Ed. TITLE Administrative Procedures for Small Institutions. Second Edition. INSTITUTION National Association of Coll. and Univ. Business Officers, Washington, DC. PUB DATE 1999-00-00 NOTE 231p. AVAILABLE FROM National Association of College and University Business Officers, P.O. Box 362, Annapolis Junction, MD 20701-0362. Tel: 301-362-8198. PUB TYPE Guides Non-Classroom (055) Reports Descriptive (141) EDRS PRICE MF01/PC10 Plus Postage. DESCRIPTORS Accounting; *Administration; Administrator Guides; *Budgeting; *Educational Finance; Employment Practices; *Facilities; Fringe Benefits; Higher Education; *Human Resources; Personnel Management; Personnel Policy; Purchasing; Small Colleges IDENTIFIERS *Administrative Services; Facility Management ABSTRACT This guide offers sample administrative procedures and policies that can be used by small colleges and universities to prepare or revise administrative procedures manuals. The sample procedures and policies offered here have been compiled from a review of many manuals from many different institutions, and vary from the general to the specific. Material is presented in six sections: (1) "Billing, Collections, and Cash Management"; (2) "Budgeting and Accounting"; (3) "Employee Benefits"; (4) "Facilities Management"; (5) "Human Resources;" and (6)"Purchasing and General Services." Examples of some of the specific procedures outlined include the following: bookstore transactions; delinquent account collections and bad debt write-offs; monthly payment options and loan plans; budget preparation process; capital budgeting; overhead; travel expenses; employee benefits for independent colleges; health insurance; nondiscrimination rules; parental and adoption leave; retiree and survivor group health insurance; employment termination, retirement benefits; tax-sheltered annuities; construction administration, parking, remodeling and reallocation request; use of campus facilities; affirmation action; conflict of interest; grievance procedure and problem-referral procedure; job classification systems; job posting and job hotline, promotion, sexual harassment; copying and copyrights; independent contractor payments; mail services; printing and graphic services, records management; telecommunication services.(CH) Reproductions supplied by EDRS are the best that can be made from the original document. 00 c\I SMALL INSTITUTIONS U.S. DEPARTMENT OF EDUCATION Office of Educational Research and Improvement EDUCATIONAL RESOURCES INFORMATION jilt 111 CENTER (ERIC) his document has been reproduced as received from the person or organization NACUBO National originating it. .ficaiciation of College and Vniversily Minor changes have been made to Rosiness OffirP11 improve reproduction quality. Points of view or opinions stated in this document do not necessarily represent EDITOR official OERI position or policy. Keith W. Mathews PERMISSION TO REPRODUCE AND Vice President for Finance DISSEMINATE THIS MATERIAL HAS BEEN GRANTED BY Baldwin-Wallace College to D. Klinger Berea, Ohio 1/41 bid TO THE EDUCATIONAL RESOURCES 4L. INFORMATION CENTER (ERIC) LI) 1 First Edition copyrighted © 1997 Second Edition published 1999 National Association of College and University Business Officers 2501 M Street, N.W., Suite 400 Washington, DC 20037 Phone: 202-861-2500 Fax: 202-861-2583 Internet: http://www.nacubo.org All rights reserved Printed in the United States of America 3 ADMINISTRATIVE PROCEDURES SMALL INSTITUTIONS CONTENTS Preface 7 Acknowledgments 8 Billing, Collections, and Cash Management 9 Introduction 9 Billing Procedures for Students 11 Bookstore Transactions 11 Campus Card Use and Billing (Students) 12 Campus Card Use and Billing (Employees) 14 Cash Management 16 Check Cashing 16 Credit Line for Students (Community College) 17 Delinquent Account Collections and Bad Debt Write-Offs 18 Miscellaneous Accounts Receivable 20 Monthly Payment Options and Loan Plans 20 Payments by Students at Registration (State College) 21 Refunds to Students (Community College) 22 Refunds to Students (Independent College) 24 Returned Checks 24 Tours and Trips for Students 25 Budgeting and Accounting 26 Introduction 26 Budget Changes (1) 26 Budget Changes (2) 28 Budget Preparation Process 28 Budget Request Instructions 29 Capital Budgeting 31 Capital Equipment Purchases 36 Capitalization Policies and Procedures 36 Endowment Levels and Minimum Requirements 36 Gift Acceptance and Processing 37 Journal Entries 40 Matching Gifts 40 Moving Expense Reimbursement 40 New Account Requests 44 Overhead (Indirect Costs) 44 Petty Cash 45 Payment of Invoices 49 Payment or Check Requests 49 Personal Service Payments 52 Travel Expenses 52 4 ADMINISTRATIVE PROCEDURES far SMALL INSTITUTIONS III Employee. Benefits 58 Introduction 58 Employee BenefitsIndependent College 58 Eligibility 58 Health Insurance 59 Uninsured Medical Reimbursement Account 60 Dependent Care Reimbursement Account 60 Leave for Death in Family 61 Retirement 61 Eligibility 61 Hours of Service 61 Break in Service 62 Tax-Deferred Annuities 62 Non-Discrimination Rules 62 Life Insurance Plan 62 Tuition Benefit 62 Full -Time Employees 62 Part-Time Employees 63 Guidelines for Tuition Benefits 63 Definition 64 Paid Vacation and Holidays 64 Paid Sick Leave 65 Short Term Disability Insurance 65 Parental and Adoption Leave 65 Eligibility 66 Long-Term Disability Insurance 66 Faculty/Staff Housing 66 Mortgage Loan Funds 67 Courtesy Fund Policy 67 Educational Assistance 67 Retirees and Survivors Group Health Insurance 67 Other Benefits 67 Employee BenefitsState-Supported College 68 Educational Privilege 68 Preface 68 Registration 68 Employment Termination 68 Program Eligibility 68 Limitation to Academic Service 68 Educational Reciprocity 68 Retirement Benefits 69 Public Employee Retirement System 69 Benefit Eligibility for Part-Time Employees 69 Preface 69 Policy 69 Savings Bonds, Deferred Compensation, and Tax-Sheltered Annuities 70 U.S. Savings Bonds 70 Deferred Compensation 70 Tax-Sheltered Annuities 70 Social Security and Employee Insurance 70 Life and Accidental Death and Dismemberment Insurance 70 Medical Insurance 71 Disability Income Protection 72 General Information 72 Athletic Activity Tickets 72 Employee Use of Campus Facilities 72 ADMINISTRATIVE PROCEDURES iv SMALL INSTITUTIONS Facilities Management 73 Introduction 73 Asbestos Management 73 Construction Administration 75 Crisis Communications 76 Keys 79 Maintenance Responsibilities 81 Parking 82 Recycling 86 Remodeling and Reallocation Request 87 Repair or Service Requests 90 Safety 91 Service Chargebacks 93 Surplus Material 94 Use of Campus Facilities 94 Vehicles 99 Human Resources 102 Introduction 102 AIDS, HIV Hepatitis B 102 Affirmative Action 104 Americans with Disabilities Act of 1990 107 Conflict of Interest 107 Consensual Relationships 108 Discipline 109 Drug- and Alcohol-Free Workplace 114 Education and Training 121 Educator's Legal Liability Insurance 123 Equal Employment Opportunity 124 Federal Family and Medical Leave Act 124 Grievance Procedure and Problem-Referral Procedure 126 Hiring and Recruitment 127 Identification Cards 132 Job Classification Systems 133 Job Posting and Job Hotline 137 Jury Duty 137 Separation of Classified Employees 138 Nepotism 140 Outside Employment 141 Overtime Pay 142 Pay Level Steps 142 Performance Evaluation 146 Position Evaluation 146 Probationary Period and Review 149 Promotion 150 Safety and Health 151 Sexual Harassment 153 Smoking 158 Termination of Employment 160 Weather Conditions 161 111 ADMINISTRATIVE PROCEDURES 6 SMALL INSTITUTIONS Purchasing and General Services 162 Introduction 162 Air Travel Reservations 162 Bids and Quotations 164 Conflict of Interest (1) 165 Conflict of Interest (2) 167 Copying and Copyrights 167 Credit Cards for Travel 171 Independent Contractor Payments 172 Hazardous Materials and Waste 172 Logo or Name, Use of 175 Long Distance Telephone Charges and Credit Cards 176 Mail Services 176 Minority and Women-Owned Enterprises 177 Moving Expense Reimbursements 185 Printing and Graphic Services 185 Procurement: Comprehensive Statements 187 Records Management 220 Telecommunications Services 224 Vehicles Provided by the Institution 226 7 ADMINISTRATIVE PROCEDURES vi SMALL INSTITUTIONS PREFACE Administrative Procedures for Small Institutions, first published in 1985, was conceived and planned to encourage small colleges and universities that do not have manuals to initiate them, to help small institutions that have outdated manuals to update them, and to persuade small institutions that have incomplete manu- als to complete them. Nothing in the sample procedures presented here should be construed as being mandated or required, but rather as being suggested policies that would be helpful. Publication of these policies does not necessarily imply that they are endorsed by NACUBO. Institutions are encouraged to pick and choose the procedures that fit their institution's needs and to modify those presented to conform to local policies, procedures, or conditions. The manual is divided into six sections: Billing, Collections, and Cash Management Budgeting and Accounting Employee Benefits Facilities Management Human Resources Purchasing and General Services The policies in each section are listed in the drop down box to the right of the section title. To view a policy, simply select title of the particular policy and click on the "Go" button. To print the selected policy, simply choose print from the file menu. To
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