Expenditures This is intended to provide some guidelines as to what is an appropriate expenditure and what is an authorized petty cash reimbursement expense. Authorized expenses vary by the type of funds being charged and the functions required by the department. There are exceptions by organization and situation. For example, in General Operating Fund 1, food and beverages are not considered an appropriate expense except in the case of our culinary program which purchases food items as Instructional Supplies and Materials. In that case, it would not be considered food but instructional supplies. Not every situation can be covered in this guideline such as emergencies which involve health or safety issues. Measures are in place to handle these type of situations. This is NOT an inclusive or exclusive list of items but only a GUIDELINE. When in doubt, one should always contact the Procurement Office before completing a transaction. The College pays expenses in various ways; PCard (Procurement Credit Card), Accounts Payable check and Petty Cash (limited to $75). Regardless of the payment method used, the authorized expense must adhere to College policy and procedures. General Operating Fund 1 These funds are considered “state” funds and expenses should be limited to educational or administrative expenses. We are required by Statue and Rule to apply a fiduciary responsibility over the expenditure of tax payer funds. Except for some promotion and public relations accounts these funds CANNOT be used for: Food or beverages Coffee or coffee supplies Entertainment Departmental social functions Holiday decorations for the office Holiday greeting cards Office decorations or wall hangings
Employee awards, gifts or recognitions Party supplies Personal items including cleaning supplies for office Liquor, beer or wine Refrigerators, microwaves, toasters for personal/office use
Travel expenses are an authorized expense, and are not paid with petty cash funds, except for tolls and parking for deliveries between campuses. (used by Courier Service and Plant Operations only). The PCard should never be used to pay for the employee’s meals while traveling for the College. Meals are reimbursed to the traveler on a per diem basis, in accordance with Florida Statute, using the Per Diem and Other Than InDistrict Travel Report Voucher. April 2010