Administrative Services

Administrative Services covers a broad scope of responsibilities around campus. We do more than the financial function on campus. We are very collaborative with every department on campus, as well as many off-campus stakeholders. Our needs may overlap with each other, but our roles cover specific services to work with our students, staff, visitors or patrons; our customers. We view customer service as a consistent attribute between all our areas. Our departments are very collaborative throughout campus, working with almost every campus unit.

The departments represented in Administrative Services include the Vice President for Administrative Services, Business Office, Facilities Management, Food Service, NIACC BookZone and our Copy Center. All of these departments interact with many other departments to provide service to our customers or stakeholders. People who see our campus or purchase tickets to or attended a Performing Arts and Leadership event have had an interaction with Administrative Services.

What We Do

The office of the Vice President for Administrative Services serves as the College budget manager and advisor to the College President. I provide assistance in preparing the budget for the institution, providing support and tools to individual budget managers to monitor the progress during the year, and advise the President of the College of budgetary, institutional, facility and financing issues or concerns. I serve as the Secretary to the Board, handle the banking for the College and coordinate the efforts between the stated various departments. I serve as Secretary/Treasurer for the NIACC Foundation. Insurances services for the college are coordinated through this office as well as banking and audit services.

The Business Office handles all of the accounting functions for both the college and the foundation. This includes collection and deposit of funds, processing and disbursement of funds, and reporting, both internally and externally. We currently have a staff of 9 full-time employees.

Facilities Management goals are customer service, cost management strategies, safety and training and required identification and training for OSHA/EPA and other agencies. We handle grounds, buildings, custodial and maintenance, furniture, repairs and snow removal. We currently have a staff of 15 full-time employees.

Food Service handles all of the on-campus menu offerings for both the Activity Center and Student Housing. This includes menu creation, forecasting, ordering, preparation and serving. These services are available to staff, students, and on-campus meetings for both internal and external customers. We currently have a staff of 2 full-time employees and 15-25 part-time or contracted employees.

The NIACC BookZone is a college-owned store that provides access to books and educational materials required by our instructors and courses as well as school supplies, spirit wear, and gift items. We provide options for faculty to offer different types of texts and materials for our students. Credit students, non-credit students, high school credit students and Buena Vista students all are customers of our store. We currently have 1 full-time employee and 2 part-time employees.

All copy jobs for the college are handled by the Copy Center, with 1 full-time employee. This includes standard black and white copies, color copies, and finishing, such as staples, binding, etc. Exceptions to this are specialty jobs, such as the Performing Arts book, Continuing Education bulletin, and InTouch Newsletter, are contracted to outside vendors.

Within each department, we have roles or services we provide. Expanded below, we share services of each department.

Within the Business Office: Accounts Receivable: Bills for credit students are generated and maintained in the Business Office. Bills to students for tuition, fees, books and housing, as well as sponsorship bills to outside agencies (including are high schools) paying on students’ behalf are sent electronically and/or via regular mail by the Business Office. Financial aid awards (grants, scholarships, and loans) are transmitted electronically to student bills every other week throughout the semester, and refund checks for any excess funds are printed and made available for students to pick up in the Business Office. Reports summarizing outstanding student accounts are updated monthly; more detailed records are completed annually for fiscal year-end reporting. Form 1098-T tuition statements are issued annually by calendar year to students, as required by IRS regulations.

Bills for non-credit classes, primarily to local businesses, are maintained by the continuing education department. Initial billings for room & catering bills for events held on campus, automotive bills for work completed by students in the automotive labs, and other miscellaneous billings are handled directly by those departments. Follow-up collection activities, however, are coordinated by the Business Office.

Payments for all accounts receivable are collected, receipted, and deposited by the Business Office. Payments can be made by mail, phone, in person, or on the internet. Monies collected from auxiliary activities (BookZone, food service, athletics, etc.) are delivered daily to the Business Office, amounts are verified, and then receipted to appropriate revenue accounts. All receipts are reconciled, and all payments are deposited to the bank, on a daily basis.

Unpaid accounts have been an area of concern. We have started a stronger approach to collection, monitoring enrollment for those not attending, and taking a more personal approach to this process. We have elected to ‘unenroll’ students that have not been attending. This happened this week (week of November 18). Our approach to spring enrollments and collections will be to take action earlier in the semester to evaluate our student payments and attendance. These management efforts are anticipated to save the college a significant portion of our bad debt expense at the end of the year (projected savings of $125,000).

Accounts Payable: Invoices, requisitions, honorariums (non-payroll), employee reimbursements, and other payments to vendors are processed through the Business Office. Checks are issued twice per month, with exceptions made for special check runs and manual checks to be processed as the need arises. Checks and all supporting documentation are scanned to the ImageNow imaging system for archiving.

Accurate vendor files, including tax identification numbers, are maintained, and 1099-MISC miscellaneous income forms are issued annually by calendar year to qualifying vendors, as required by IRS regulations.

Employee P-cards are coordinated by the Business Office. Individual employees reconcile their own transactions through a secure website, and turn in their receipts to the Business Office. Each employee statement is verified for accuracy and proper coding. Payment for monthly P- card charges is completed by automatic ACH through the bank.

Annual unclaimed property reports are completed and filed with various states as required.

Payroll: Payroll for all NIACC employees is processed through the Business Office. Full-time employees include faculty, professional salaried staff, facilities staff, and office clerical staff. Part-time employees may include adjunct faculty (credit and non-credit), work study students, adult literacy instructors, food service staff, book store staff, auditorium workers, clerical staff, assistant athletic coaches, and others. All employees are paid once per month. Master payroll records, including required employment paperwork, are maintained in the Business Office for all employees.

Vendor checks for voluntary deductions are processed in conjunction with each monthly payroll. Insurance billings for all employee health, life, and LTD (long-term disability) are prepared, updated, and reconciled each month. Monthly, quarterly, and annual reports are prepared and filed as required for IPERS, TIAA-CREF, FICA & Medicare, federal and state withholding, and unemployment. W-2 forms are issued annually by calendar year to employees, as required by IRS regulations.

Worker’s compensation accidents are processed through the Business Office and reported to the appropriate insurance agency, as well as other incident reports for students and campus visitors.

Employment contracts for full-time faculty and salaried staff, and memos of employment for hourly staff, are prepared annually. Signed copies are maintained in permanent files in the Business Office.

Fixed Asset and Small Equipment Inventory: All equipment items purchased for $800 and above are assigned a numbered property tag for inventory purposes. Fixed assets with purchase costs $5,000 or above are depreciated, as well as tagged. Detailed information for tagged equipment items, including date of purchase, cost, serial number, location, and description, is maintained in a database, which is reconciled back to the general ledger. The database is updated for relocated, disposed, and obsolete equipment.

NIACC Foundation Bookkeeping: Bookkeeping and financial reporting for the NIACC Foundation are completed in the Business Office. While donations are recorded by the Institutional Advancement staff, the deposits are all routed through the Business Office, and then sent to the bank. All checks are printed in the Business Office.

Auditorium Box Office: Tickets for NIACC’s Performing Arts & Leadership Series are sold exclusively through the Business Office. Tickets are sold in person, by phone, and online. All events are entered into and managed using BOW (Box Office for Windows), a box office management system. A database of all auditorium patrons is also maintained in BOW. This database is used to send annual and period bulk mailings to patrons, and to send notifications as needed to ticketholders to communicate event changes and/or cancellations. This system has also be used to communicate reminders to patrons of upcoming shows.

Monthly Financials: Financial reporting for all funds of the college is completed by the Business Office each month, and reported to the Board of Directors. A detailed check register with all payments to vendors is also produced for approval by the Board each month.

Grants: Monthly, quarterly, and annual closeout reports are completed in the Business Office for all active grants. Each grant has different reporting requirements, in frequency and level of detail. Close communication with staff responsible for actual grant activities is necessary to ensure accuracy of reporting, and to coordinate activity reporting with financial reporting. Expenditures are monitored to ensure they are in line with the budget, and are allowable under grant guidelines.

260E/260F/260G: 260E – Iowa Industrial New Jobs Training Program – Following completion of final agreements, coordinate with designated company contact persons to establish withholding diversion payments for project payoff. Maintain communication with companies regarding status of employment levels, training fund activities and available funds, and withholding payments. Annual monitoring and reporting to the Iowa Economic Development Authority is completed as required by State of Iowa code. 260F – Iowa Jobs Training Program – After applications are approved, request award funds, and coordinate training reimbursements with Continuing Education and with appropriate company contact person. Monitor training fund balances, and provide final training numbers and amounts for closeout reports. 260G – Accelerated Career Education (ACE) – Collect annual participation agreements from designated companies, along with withholding payments, as per agreements.

Year-End: The Business Office coordinates all activities related to the year-end financial close process. Adjustments, journal entries, accruals, interfund transfers, and reconciliations are completed and documented. Final annual reports are prepared for publication in the newspaper, in accordance with Iowa code.

Audit: An annual audit of college financial statements and processes is completed annually by an outside audit firm. While the auditors are on-site for fieldwork, the Business Office coordinates their requests for documentation and access to information. NIACC has consistently earned an unqualified audit opinion – a ‘clean’ audit.

Budget: Budget information is prepared annually. A preliminary budget is developed in January and February to meet the requirements for the Public Budget that is filed with the State Department of Education. A working budget is developed in May and June that is used to manage the college’s revenue and expenditures throughout the fiscal year. Though these have different timelines, many of the same considerations are used to develop the budgets. The Board, Administration and Department Heads work to incorporate known changes in revenue and expenditures into the final budgets, as they are due.

Within our Facilities department: Buildings and Grounds Our staff provides classroom or room set-ups, event set-ups and clean-up, custodial services, grounds management, building management, and vehicle services. Our staff assists in getting events ready, large and small (graduation to conference center tables and chairs). Our staff assists in furniture set-up or moving from offices or classrooms. We have the ability to provide carpentry, painting, plumbing, electrical and mechanical services in-house. Our department manages the phone system and its service. The facilities staff keeps our grounds looking well- kept as well as safe. This includes snow removal in the winter and repair of concrete in the summer. Building projects range from moving furniture to cleaning or replacement of carpet. Our staff collects the trash, popcans, and recyclable paper. We work in student housing to provide these same services. We help with food deliveries after kitchen hours. Our staff keeps the greenery maintained and the custodial services inside our buildings.

Sustainability, energy saving and ‘green’ activities are incorporated into many areas of our department’s work.

Building Management Building management includes heating and cooling. Construction management is also included. At this particular time, student housing is the building under construction and the progress being monitored. We diligently monitor progress on construction, re-construction or remodeling. This keeps us informed as to progress as well as letting the general contractor know we are paying attention to our investment. New construction work is designed to LEED silver standards. Though we don’t have the certification, we have the infrastructure that garners this standard. This is part of our current construction and remodeling practice.

Within our Food Service department : This area of the college is in support of all areas of the college. Many meetings use our food services for anything from coffee and rolls to a full set-up for a buffet luncheon. We work with these departments to provide a delicious, cost-effective menu with excellent customer service. We work with our students in housing that may have special dietary needs. We arrange for a varied menu so students and staff have options for dining.

We have vending machines on campus that sell beverages and food items. The food service staff coordinates these vendors. These are commission based sales and we manage these opportunities throughout campus.

Our services are visible in our housing, on campus, and through our web-site (http://www.niacc.edu/about/niacc-food-service-and-catering/catering-menu/). As a food vendor, we are required to hold a license to operate as well as required to regularly be inspected by Public Health. Part of our training and daily processes are to meet health and food safety guidelines.

Food Service actively researches opportunities for snacks for our first-day-of-school event, care packages for students, special events and meals for housing residents, and specials on campus during the academic year. Some of these events are scheduled to coordinate with events at the BookZone.

Within the NIACC BookZone: The NIACC BookZone has a sales partnership with Nebraska Book Company that assists us with purchasing books at the lowest possible cost, point-of-sale software (POS), book buy-back and rental opportunities for our students, and inventory management. We have individual vendors that help us with specialty items such as scrubs for our nursing students or gift items with NIACC logos or themes. We sometimes coordinate special events with Food Service, care packages for students with parents, or special orders for items i.e. cases for Life Long Learning participants. We are always looking for new products to keep the store fresh and attract customers.

We offer different types of texts and materials for our students. We have access to new or used textbooks, access codes for student’s on-line working papers, e-book options, rental options, and a calculator rental program. We have some ‘kits’ available for art. We work with faculty to obtain accurate textbook adoption information and provide support for them to enter the necessary information into the NIACC system for students to view. These textbook requirements are mandatory under HEOA (Higher Education Opportunity Act).

Our store is also on-line and available 24/7 for textbook purchase and apparel or gift items. This allows us to have a presence even when the staff is not in the store.

For Whom

Our departments serve many of the same stakeholders. Our list includes: • Students – including resident students in housing and commuters, on-line students • Faculty and Staff • Board of Directors • Visitors • Vendors • Auditorium Patrons – intermission beverages, light snacks, ticket sales • 3rd Party Sponsors (area high schools, IowaWorks, Vocational Rehabilitation, local ambulance and fire departments, etc.) • Government Agencies (Department of Education, Economic Development Authority, Department of Revenue, etc.) • Local Business & Industry • Buena Vista students and staff

At What Cost

Many times our first thoughts of ‘at what cost’ go to the amount of salary and benefits. These departments may have a total of 50-55 employees, between full-time or part-time. We also help generate cost savings by taking advantage of discounts, implementing energy savings strategies for our sustainability efforts, and monitoring uses and other waste streams to try to cut down on waste.

Business Office: Costs for the Business Office include salaries & benefits, supplies to print checks and statements, legal publications and election costs. We have annual audit expenses that are set through the Request for Proposal (RFP) process. We include bad debt expense in this area as well. Last year the department cost to the institution was $1,112,000. This includes $475,000 in salary and benefits, $139,000 in supplies and services (including audit services), and $498,000 in bad debt expense.

Facilities Management: Through energy savings projects, we have seen a decline in our usage or consumption. This data collection is on-going as part of the President’s Climate Commitment. A workbook furnished by Clear Air Cool Planet is the centralized collection point for all colleges and universities that are participants in the climate commitment. The graphs below show how some of our projects and efforts are generating the kinds of reductions that we were hoping to accomplish when we became involved in this project.

Last year’s expenses for the department were $1,965,000. This includes utilities, vehicle expenses, repairs, custodial services, grounds and maintenance costs.

We have done some additional calculations for our facilities. To clean and provide utilities to our buildings, the estimate is $2.18 per square foot. We can use this calculation as an estimate of on-going costs following construction of additional square feet.

Food Service: Food Service is an auxiliary cost center. These cost centers are typically operated to be self- sufficient. Revenue generated needs to cover the cost of the operation. Many times, these cost centers are operated to generate some revenue to off-set other areas or programs in the auxiliary fund. (i.e. Housing operations in the past have generated additional revenue to off-set athletics.) Our revenue over expense projections are modest.

With the ever increasing cost of food, we work with our suppliers and check pricing between suppliers to get the best quality for the best price. Regular deliveries help us maintain fresh food items so we do not have to hold foodstuffs for an extended period. Ordering covers dry goods (i.e. noodles, flour, sugar, mixes), coffee/soda/milk/other beverages, bread, chips, as well as specialty beverages (wine and beer) for approved events.

Food Service - Historical 1,200,000.00 1,000,000.00 800,000.00 600,000.00 Revenue 400,000.00 Expenses 200,000.00 - 2007 2008 2009 2010 2011 2012 2013

Staffing costs are 45-49% of the operations. We provide 19 meals per week for our housing students, daily breakfast and lunch on campus Monday through Friday, and special events as scheduled. Management is on call 7 days a week. FY12 Staffing Costs $517,068 Total Expenses $1,046,577 49.4% FY13 Staffing Costs $475,015 Total Expenses $1,043,938 45.5%

Our practice is to compare our pricing to other local outlets. We are competitive with local businesses for our meals and services.

NIACC BookZone: The NIACC BookZone is also an auxiliary cost center. These centers are typically operated to be self-sufficient, as a retail outlet. Revenue generated needs to cover the cost of the operation. Many times, these cost centers are operated to generate some revenue to off-set other areas or programs in the auxiliary fund. We have operated our own store since January 2009.

We have one full-time employee and two part-time employees. The skills of these individuals range from administrative to retail. Customer service is a focus.

Our greatest expense is textbooks. These materials also generate our greatest revenue. Our competition is on-line stores and other book selling suppliers that offer access to textbooks. As many times we are reminded, our students are cost conscience, and this is one area they look for pricing. We do allow, as part of the financial aid process, students to have book charges applied to their bill. This makes it easier for available financial aid to help pay the bill, directly applying aid to the student’s bill.

During book buyback, 5 times each year, we have an opportunity to buy books from this source as a reduced cost. This saves shipping for us, allows us to purchase used books at a reduced price and saves time and effort for Nebraska Book Company.

Part of operations of a bookstore is to generate a profit to be used in support of the college. Our past practice has been to minimize this profit to charge less for our textbooks. This intent was to work as close to break-even as possible. BookZone - Historical less transfers 1,400,000.00 1,200,000.00 1,000,000.00 800,000.00 Revenue 600,000.00 Expense 400,000.00 200,000.00 - 2009 2010 2011 2012 2013

Our many departments and responsibilities still serve the same purpose – support for the whole institution.