The Warner College of Natural Resources Business Office
Provides coordination, oversight and direct support for all budget, accounting, payroll, personnel and research administration functions in the college. The Business Office supports management decisions at all levels of the college with accurate and timely data, meaningful financial reporting, policy interpretation and personal assistance to individual faculty and staff. We attempt to ensure compliance with all applicable local, state and federal regulations in the conduct of college business. Requests must be submitted to the Business Office through WCNR Intranet in order to be processed (please note that all requests require up to 3 business days for processing after approved and email and phone calls will be returned in up to 2 business days). During peak field season times and fiscal year end, processing may increase to a 7 business days due to volume of requests. When receipts are required for travel or personal reimbursements, and not received within 60 days of the purchase, reimbursement may be considered forfeited.
Kuali Financial System
This is the University’s electronic procurement solution. Kuali will help you to quickly and easily buy a variety of goods and services from preferred, pre-approved, contracted suppliers that you currently use on purchase orders and PCARD.
Your function in Kuali has been created by your college business officer (or designee) who has determined your appropriate role, either a Requestor or an Approver. Requestor’s documents are required to be sent to a departmental approver. Should you need clarification of the approval process for your department, please check with your supervisor.
This process is to set forth the responsibility and procedures for departmental account reconciliations. All departmental financial accounts must be monitored by individuals, assigned by the department, to ensure that all revenues and expenses are posted to the correct account, subaccount, object code and sub-object code; recognized in the correct financial period; recorded timely at the correct amount; allowable and approved. This policy sets general guidelines for departments to follow in developing account reconciliation procedures.
Account reconciliations are an essential part of an effective internal control environment. An account reconciliation aids in ensuring that information transmitted to the University’s reporting system is accurate, complete, timely and recorded in the correct period. Management may rely on account reconciliation for financial and administrative decisions. Reliance on University reporting to the community and to the State is essential.
Each department shall follow these procedures for account reconciliations for all accounts.
- Account reconciliation will be completed after each month end close for all accounts. If possible, the duties of processing revenues and expenditures should be segregated from the individual preparing the account reconciliation. Exemption to this must be approved in advance by the WCNR Dean if there is not a clear separation of duties.
- The account reconciliation shall be a comparison to the University’s financial reporting system or to the reports created therein.
- Actual revenues and expenditures shall be compared to budget to ensure that the account is not overspent.
- Cash and fund balances of an account shall be reviewed to ensure that the account is not in deficit.
- Revenues and expenditures shall be reviewed for appropriateness, completeness, reasonableness and accuracy. Procedures should be in place to ensure that the reconciliation can be relied on and documentation for all transactions should be readily available for review.
- Abnormal balances in object codes shall be reviewed and supported (for example, credits to assets, debits to liabilities, debits to revenue or credits to expenses).
- Clearing accounts and clearing object codes shall be reconciled (for example, a credit card clearing object code, other clearing object codes or a revolving copier or supply account).
- Departmental subsystems shall be reconciled to the University’s accounting system records. (For example, stand-alone billing and accounts receivable, inventory, and ticketing or revenue systems.)
- Errors shall be identified and corrected before the next month end close or if in June, before fiscal year end close.
- Account reconciliations shall be signed by the reconciler. After the reconciler has signed the account reconciliation, a second individual designated by the department shall review the reconciliation, approve and sign.
- Account reconciliations and supporting documentation shall be retained for six years. Documentation for Sponsored Programs accounts may require longer retention and the department should contact Sponsor Programs in regards to the retention period.
In addition to the minimum account reconciliation procedures, other review procedures may also increase the reliance of an account reconciliation. Reviewing an account ensures that:
- Prior period corrections have been entered
- Accounts with no activity have been reviewed to ensure that activity is not being miscoded in another account
- A vendor is recognized and appropriate
- Large dollar amounts are reasonable
- Procurement card allocations have been completed
- Prorate calculations are accurate
- Pre encumbrances and/or encumbrances are stated correctly
- Support for sensitive expenses is appropriate and complete
- Hourly payroll is reasonable
- Calculated comparisons/variances are reviewed and explained (budget to actual, prior month revenue/expense to current month revenue/expense, salaries to benefits
- Internal and external billings have been completed
- All entries have completed the approval process
- Timing differences have been identified (cash not received for credit card sales, revenue and cash not recorded yet for prior day sales)
- The description of the expense is reasonable in relationship to the object code the expense is posted
- Charges from another department’s internal billing is reasonable
All financial documents require an “authorized signature” approving the funds to be spent on the requested item(s).
The following documents must have an authorized signature:
- IO (Internal Order – University organizations)
- DV (Disbursement Voucher)
- WOA (Work Order Authorization)
- GEC (General Error Corrections – Journal Entries)
- Purchase Requisitions
- Purchase Orders
- Travel documents
- Official functions
- Long Distance Telephone authorization requests
- All personnel documents
- All payroll documents
- All external financial contracts
The Warner College of Natural Resources does not allow employees and/or document creators to approve their own documents. The internal policy is that each document is reviewed by a minimum of two people – creator and approver.
Purchases made on behalf of the University, regardless of the funding sources, shall be for the benefit of the University and shall be completed using the most economical means, which will satisfactorily accomplish the University’s business.
There are multiple processes used to purchase supplies and services:
– The WCNR Business Office can order for you: submit a WCNR items-to-order request and the WCNR Business Office will take care of the rest.
– PCARD: some individuals have a University issued procurement-card that can be used for purchases. See the PCARD section for more information
– Personal Purchases: items can be personally purchased, and you can request reimbursement from CSU within 60 days of the purchase date. Personal Reimbursements are limited to $1,000 per person, per month.
Types of Purchasing Requests
Items to Order: This request type should be used when you have items or services that you would like the Business Office to purchase on your behalf. This includes all vendors and price points. Please attach vendor quotes for orders through outside vendors or for any order over $5k. Please include shipping address on the request form. If you are a PCARD holder and are unable to make a purchase, please use this request type.
PCARD: This request type is used when you are planning on or have made a purchase with your PCARD. Do not use this request type when you need a Business Office staff member to make a purchase on your behalf (use Items to Order). Attach your receipt and any relevant backup to the request.
Motorpool: This request type should be used when you are in need of a renting motorpool vehicle. The Business Office will make the reservation for you and email you with a confirmation. The Business Office will submit the Transportation Services Vehicle reservation request on your behalf.
Reimburse Vendor: This request type should be used when you have made a purchase from a vendor without a purchase order and they require payment. Please attach an invoice to the request when applicable. The Business Office will determine the best form of payment.
Personal Reimbursement: This request type should be used when you have made a personal purchase that benefits the University. Requests should be made within 60 days of the purchase date. Personal Reimbursements are limited to $1,000 per person, per month.
Invoice Vendor: This request type should be used when you have provided goods or services on behalf of the university and need to invoice the recipient of said goods and services. The Business Office will generate an invoice and send it to the recipient. Please provide all relevant contact info for the recipient as well as a description of the goods and services provided. This type of request is specific to 22 accounts.
Direct Billing: This request type should be used when you have made an internal purchase at CSU (RamTech, CSU Bookstore, Surplus, Communication and Creative Services, etc.) and have provided the vendor an account number to bill. If you did not provide an account number and need to send funds to an internal vendor, please use the reimburse vendor request type.
Regardless of how items are procured, CSU purchasing guidelines must be followed.
Before you Buy
Any purchase over $5,000, regardless of source, must have a Purchase Order in place prior to obtaining items or services begin. Failure to comply will result in an unauthorized purchase and may result in the employee becoming personally responsible for the expenses.
CSU has several price agreements that should be leveraged prior to using outside vendors.Please browse these vendors before using outside vendors:
A full list of approved vendors can be found here
If you would like to place an order with one of these vendors, please submit a WCNR items-to-order request through the WCNR intranet system. The WCNR Business Office will place the order through the appropriate mechanisms for employees.
All orders must be shipped to a business address.
If the WCNR Business Office receives an order request from an outside vendor, the approved vendors will be searched prior to using that outside vendor. For quickest turnaround, please include a quote, part numbers, and a shipping address on all requests.
New vendors to the CSU payment system are required to fill out a W9 and vendor certification form in order to be set up.
In addition to the approved vendors, CSU has several guidelines regarding certain purchases:
Ordering Chemicals? CSU has recently implemented a new program for tracking and ordering chemicals. CAMS is the University’s Chemical Acquisition and Management System. CAMS allows researchers and staff throughout the University to find, purchase, and track chemicals from a single application. Because of the way this system is set up, the WCNR business office will no longer be able to purchase any chemicals that have a CAS registry number assigned. More information on CAMs can be found here. Instructions on placing orders can be found below.
Colorado State University entered a strategic partnership with HP, Inc. for the purchase of PC-based desktops, workstations, laptops and tablets, including several discounted standard configurations. HP’s exclusive dealer under the strategic partnership is CDW-G. CDW-G has developed a catalog in Shop Catalogs for ordering standard configurations as well as requests for custom configurations for campus departments.
Colorado State University also allows the purchase of Apple based products. All Apple products should be purchased through RamTech.
HP Computer Program Exception Request- As defined in the Agreement between CSU and Hewlett ‐ Packard, PC means any laptop or desktop computer, excluding laptop and desktop computers manufactured by Apple, Inc., all campus departments are required to purchase their PC ‐ based computer needs through the HP agreement or provide a request for an exception. The purpose of this exception process is to identify and evaluate needs that cannot be met through the University’s Strategic Partnership with HP. The HP Waiver must be approved and signed by the Division/College IAC Representative. After IAC Representative approval the signed request must be sent to Procurement Services for final approval. The approved waiver and quote must be attached to your Kuali requisition.
Communication and Creative Services (CCS) provides an internal pay per copy program designed to simplify and streamline the process of procuring copy, print, fax, and scanning systems for your office or department. The University has selected 4 vendors, Xerox, Konica Minolta, Sharp, and Ricoh, to provide pay per copy offerings under the RAMCopy program. Questions concerning the RAMCopy program can be directed to Kathy Phifer at 970-491-3354.
Fast Print must be given priorityfor all printing projects. If you require printing services through a different vendor, please contact Barbara Dennis to obtain a printing exception waiver.
The University has a strategic partnership for furniture with Herman Miller and Workplace Resource. All new furniture should be purchased from Herman Miller and Workplace Resource. Furniture can be purchased from CCI if it is to match existing, custom made or KI brand.
Tina Pilger, Tina.Pilger@wrcolo.com
Phone (303) 313-3332
9600 E 40th Ave
Denver, CO 80230
Sara Parker, Sara.Parker@wrcolo.com
Phone (303) 313-3315
9600 E 40th Ave
Denver, CO 80230
CSU is dedicated to providing an ergonomic workplace. It is highly recommended that end-users work with the Ergonomics Program in Risk Management and Insurance prior to purchasing an office chair and/or making design decisions about a workstation. Contact the Ergonomics Program at x1-2724 or firstname.lastname@example.org to schedule an ergonomics evaluation. For more information regarding the ergonomics program, please visit http://rmi.prep.colostate.edu/ergonomics/
Any remodeling done in the Warner College of Natural Resources must be approved by the Dean. If approved, all remodeling will be coordinated through the Facilities Department at the University. Work done in same location/room is considered one job, i.e., painting, moving furniture, mounting cupboards, etc.
The ACNS/Telecom Basic Services Team provides support and some sales/leasing of phones along with information on headsets and related accessories including voicemail and long-distance codes. For more information please visit: https://telecom.colostate.edu/about-us/. To request an office phone and CSU phone number, please submit a WCNR items to order request or work with your department directly.
Any purchase of promotional items with the printing of WCNR or CSU logos must be approved by the WCNR Communications team. To produce items bearing the University name, trademarks, or logos, vendors must be officially licensed. Unlicensed vendors that produce Colorado State items are in violation of state and federal trademark law. T-shirts, novelties and other specialty items produced by or on behalf of University entities for events, identification, marketing, or fund-raising purposes must display the official “Colorado State University” logo, in addition to any other logos or designs. Items intended for internal use (e.g. uniform shirts, giveaways or organization/club T-shirts) are exempt from royalties. Items intended to be sold externally (e.g. T-shirts for fund raising) are subject to royalties. All items bearing the University’s logo, marks or graphics must be produced by an existing licensee. Procurement Services or the Licensing Program Office can provide a list of current licensees
Personal Protective Equipment (PPE)
Personal Protective Equipment (PPE) is defined as any clothing or uniform that is provided by or reimbursed by CSU. PPE is considered a taxable benefit unless:
- The employee must wear the clothes as a condition of employment, and the clothes are not suitable for everyday wear
- The clothing is provided infrequently and in small value (less than $50)
- Required protective clothing as outlined by OSHA guidelines
The full Policy can be found here
Examples of acceptable PPE:
OSHA Required: Any item that OSHA requires (such as fire protective gear), has high visability, reflective coloring, or is considered a saftey item (glasses, gloves, hard hats, etc.) are allowable.
Boots: Heavy duty work boots are allowable
Winter Gear: Workwear that is spcifically designed to protect against hypothermia, such has anti-exposure work suites, insulated work gloves, winter liners for hard hats, etc. are allowable. Standard winter clothing such as hats, jeans, jackets, etc. are not allowable
Uniforms: Any item with company logos is allowable
The WCNR Business office will process taxation for any item purchased over $50 and could be worn as every day wear (ex: boots). Please include employee names on all WCNR requests that include taxable PPE.
Establishing a Purchase Order
Every purchase for goods or services with a single vendor exceeding $5,000.00 within a fiscal year must be made with an approved purchase order or University contract.
A purchase order is a commitment voucher containing required University terms and conditions, prepared and approved by an authorized employee of the University for the purpose of encumbering funds and securing goods or services from a vendor. Once accepted by the vendor, a purchase order becomes a binding contract between the University and the vendor. All PO terms are net 30 for payment unless otherwise negotiated between the vendor and CSU.
To establish a Purchase Order, please obtain a vendor quote and submit an items–to–order request.
New vendors to the CSU payment system are required to fill out a W9 and vendor certification form in order to be set up.
Please note, CSU has additional requirements based on the dollar thresholds for establishing purchase orders. These thresholds can cause delays in the establishment of a PO.
Once a PO is established, vendors can invoice on an as needed basis. No additional WCNR request is needed at the point. All invoices should be emailed to the WCNR Business Office for quickest turnaround. Invoices are monitored and processed by a WCNR staff member who will coordinate with CSU’s accounts payable department on payment.
Other Types of Reimbursements
Official function events may be attended by University employees and/or guests for the primary purpose of conducting institutional business involving instruction of students, research, public service, outreach, or administration. Employee attendance is strictly limited to those who are essential to the purpose. These events and all related expenses must be approved by an Authorized Official Function Representative.
Service of alcoholic beverages can easily create the appearance of misuse of public resources. Therefore, only approved funding sources (Foundation – 64 funds) may be utilized to purchase alcoholic beverages for official functions. In addition, all alcoholic beverage purchases for promotion and development activities may only be allowed when deemed appropriate for the nature of the activity. Costs and consumption levels must be closely scrutinized to assure they are normal and reasonable, and that funding is provided from an appropriate source not compromising institutional integrity. (NOTE: alcoholic beverages can never be served in conjunction with training. Such an inclusion automatically designates the entire activity as either an unallowable expense, or an official function.)
A voluntary payment to a professional person outside the University community as an expression of appreciation of work performed where payment isn’t required. An example may include a voluntary payment for preparation time, travel and/or accommodations to a lecturer or guest speaker.
Awards may be made to either employees or non-employees in recognition of acts or achievements clearly benefiting the University. Awards are permissible only when made pursuant to an established award program approved by the President or President’s designee, with clear, written criteria for making such awards. (Ad hoc awards are not permitted). Each award must also be approved by such Senior Administrator, or by a responsible Business Officer who has been expressly delegated by the Senior Administrator with authority to approve such awards. Such expenditures shall not be approved if the expenditure will have a material impact on the department’s budget.
The Warner College of Natural Resources policy on department owned vehicles will be handled as follows:
- Mileage log must be completed for each use and include the following information and returned to the Business Office monthly:
- Date out and return
- Responsible party
- Destination and purpose
- Account number and project benefit
- Starting and ending mileage
Car wash tokens will be tracked upon purchase by the purchaser. Tracking log will contain: Date of use, quantity used, purpose, license plate and last 4 #s of the vehicle VIN. Logs are to be checked on a quarterly basis by the project PI or department head.
Process for Redistribution of Monthly Phone and Vehicle Costs
WCNR staff enter initial data into the Log Systems, for phones it is done by the 10th and for vehicles it is by the 15th. Principal Investigators are then expected to confirm the correct vehicle on the appropriate account by the 15th of the month, and phone confirmations by the 20th of the month routinely. The billing process redistributing the monthly expenses is then processed by WCNR staff prior to the 25th of the month. Any phones or vehicles not confirmed by the given deadlines will be charged to the Principal Investigator’s respective departmental account.
Travel charged to the University, regardless of the funding sources, shall be for the benefit of the University and shall be completed using the most economical means available, which will satisfactorily accomplish the University’s business.
Due to COVID-19 all University Travel must be pre-approved using the Travel Exception Waiver Form. Any travel not pre-approved will not be eligible for reimbursement. Please upload a copy of your fully approved waiver to this request. More information on COVID-19 and CSU travel restrictions can be found here.
A pre-travel request is required for all travel that originates outside of the state of Colorado unless the individual is covered under the department blanket authorization. A pre-travel request must be submitted in the WCNR intranet prior to trip departure with estimates of trip expenses. Requests should be submitted as soon as you know you are traveling even if it is no-cost to the university. A pre-travel gives you the required travel insurance to conduct university business.
International travel always requires a pre-travel request. You will receive an email after our office has processed the request with the appropriate international travel insurance information and approval. The WCNR Business Office will attach the approval to the correspond travel authorization document. More information about international travel and insurance can be found here and here
Students traveling internationally are required to obtain international approval through the Office of International Programs. Please attach this approval to the WCNR pre-travel request or email it to the business office.
Travel advances can be requested on the pre-travel request from to help cover the actual costs of the trip. The travel advance will be paid out to the traveler prior to the trip start date (no exception).The WCNR business office requires advance requests to be submitted 10 business days or prior to the trip start date to allow adequate time for processing and routing. The traveler is required to track all spending against the travel advance and submit a post-travel request documenting all spending.
Post-travel requests should be submitted immediately after trip completion with scanned copies of receipts attached. Original receipts are not needed. All post-travel requests must be completed and turned into the Business office within 60 days of the travel end date.
Travel Reimbursements not electronically signed by the traveler in Kuali Financial System within 60 days of the trip ending, will be subject to income tax withholding.
If no expenses occurred from a trip or the trip was canceled, please email the WCNR Business Office indicating so.
The Business office can reserve and pay for rental vehicles or lodging under the following circumstances:
Undergraduate student travel
Travel longer than 14 consecutive days
Groups of 5 or more people
An items-to-order purchasing request is required when requesting use of the office event card.
Use of a CSU approved travel agencies for flight booking is mandatory. Personally booking of flights may result in the traveler becoming personally liable for the expense.
New Horizon’s travel: email@example.com
Flights will be paid for via University ghost card and charged directly to the approved CSU account.
The traveler will reach out to one of the agencies to arrange an itinerary. Once the itinerary is settled, please have the travel agent send it to WCNR_budget@mail.colostate.edu for booking.
Under no circumstances is a traveler allowed to send booking information to an agent. Doing so will result in the traveler becoming personally liable for the expense.
Flights will not be booked unless an approved pre-travel request is on file. Flights are typically booked within 24 hours of our office receiving them from and agent and there is an approved pretravel request.
Use of federal grant funds requires travelers to comply with the “Fly America Act” using only “US Flag” commercial carriers. It is acceptable if the tickets are purchased from a US flag carrier, but the flight is contracted to a nondomestic carrier for the actual plane and flight crew.
CSU has state contracting pricing with the following rental car agencies: Hertz, Enterprise, and National. The agencies are required to be used when traveling on university business. Instructions on how to rent from each agency can be found here.
CSU approved travel agencies may be used to make rental car reservations however, the expense will be paid for by the traveler.
When renting from an approved agency with the discount codes, CDW/LDW and liability coverage is included.
You may only rent from a non-approved agency if none of the agencies are available or they are out of vehicles. When paying at a non-approved agencies with a state travel card, CDWLDW coverage is included. Liability insurance will have to be purchased. If you do not have a state travel card, CDW/LDW and liability insurance must be purchased.
A guide on determining when rental car insurance should and should not be purchased can be found here.
Lodging is to be booked and paid for by the traveler. The expense is reimbursable at the actual cost of reasonable accommodations.
Self-owned lodging (cabins, trailers, campers, owned personally by the traveler) can be reimbursed up to $25 per day.
Meal reimbursements are allowed for the actual cost of meals up to the maximum allowable per diem rate without receipts. Employees are allowed 75% of the applicable per diem rate on the first and last day of travel no matter what time the travel begins or ends. The University will use the per diem rates established by the state controller.
Day trips (single day travel) which start and end on the same day are not eligible for meal reimbursements.
Personal Vehicle Use
The use of Personal vehicles for official university travel is allowable. Mileage can be reimbursed for actual mileage driven with the appropriate support of a vehicle log or mileage map. Mileage rates are determined by the state controller.
All mileage is reimbursed at the 2WD drive unless 4WD functions were actually used on the trip. 4WD mileage can only be reimbursed for specified portions of the full trip mileage (ie. Dirt roads, snowy conditions, etc.)
The WCNR Business Office can assist travelers with conference registration expenses if needed. A separate items-to-order purchasing request is required.
Departments can establish a blanket authorization for individuals to travel within the state they are stationed in. The blanket authorization provides the appropriate travel insurance for those individuals traveling without the need of submitting a pre-travel request.
All employees stationed in the state of Colorado are automatically added to the state of Colorado blanket authorization.
To request an individual be added to the blanket authorization, please email the WCNR Business Office.
CSU Travel Card
The JP Morgan Chase Travel Card is the preferred method of payment for University employees traveling on business. This card may be used for vehicle rentals, lodging, and all other travel expenses, wherever it is accepted. It is highly recommended that all frequent travelers obtain a traveel card. Charges incurred are the personal liability of the traveler but expenses can be reimbursed via post-travel. More information and the application can be found here.
Cash Receipt System within Kuali
This system is administered through the Kuali Financial System. The following steps are taken to ensure the proper procedure is administered in accordance with University policy.
As checks are received, they are stamped on the back “For Deposit Only” These deposits are held under lock and key. Once a week or as determined by each individual department a deposit is made through the University Cash Receipt System (used for all cash, check and credit card receipts). After the process has been completed online, the checks along with a copy of the Cash Receipt screen known as the “Cash Receipt Cover Sheet” and two adding machine tapes are taken to the Cashiers office the same day the deposit is made. For more information on Cash Receipts please see http://kuali.colostate.edu/default.aspx.
The Cash Receipt System is also used to deposit remaining travel advance funds due back to CSU. This procedure is done the same way as stated above for deposits accept that a separate deposit is made for each travel expense sheet and the deposit is made to the Travel Advance Clearing Account. Also, input is the travelers name, (Last, First) in the description field and the TEM number or Advance number in the reference field.
Unused travel checks should NOT be voided. They can either be endorsed on the back by the traveler named on the front of the check, or “NOT USED FOR INTENDED PURPOSES” should be typed or printed on the back of the check, followed by the “For Deposit Only” stamp.
Procurement Card Program
The Procurement Card (PCARD) is a purchasing method whereby users in the department are issued a commercial MasterCard. Each MasterCard is printed with the CSU name/logo, the name of the individual cardholder (faculty/staff) and the State of Colorado tax exemption number. A PCARD may be used to purchase supplies, registrations, services and maintenance up to $3,000 from local and non-local vendors. All faculty and staff will be responsible and held accountable for their own card.
PCARD can be used for the purchase of services up to $3,000, from local and non-local vendors, when the contractors DO NOT require a contract to be signed by the University. Departments are responsible for determining the level of risk to the University when using the PCARD for the purchase of services. If applicable, departments should contact the Purchasing Department and make arrangements to obtain a Certificate of Insurance from the service provider prior to performance.
Please note single purchase limit is $3,000 for all academic and research unit cardholders.
All Procurement Card Program participants including cardholders, reallocators, and approving officials are required to know and follow the Procurement Card Program Policies, including those defining violations and their consequences. It is the responsibility of the cardholder, approving official and the reallocator to review documentation for each transaction in order to identify violations in card use. The review must be conducted for ALL transactions in each billing cycle.
Due to stringent University requirements, use of PCARD for non-employee hotel lodging and shuttle expenses (for visitors, recruits, etc.) is highly discouraged. However, the following criteria must be FULLY met:
- Cardholder must have full hospitality privileges on the card.
- Cardholder must have pre-approval from supervisor.
- The use of the card is for hotel charges and transportation to and from airport for on campus events (Examples include guest speakers, campus visitors, recruits, etc.)
- Car rentals are not allowed. No moving expenses or U-Haul type rentals are allowed.
- A proper, fully itemized receipt (“folio”) is obtained for the charges.
- All charges comply with University policy (i.e. no movie, gift shop, spa charges, valet, phone, alcoholic beverages, personal phone calls, etc.).
- The State of Colorado tax exemption is applied.
- Proper documentation (“who, what, why, when, where, how”) and approval (physical signature from an official function approver) is provided.
- This permission pertains to on campus events. PCARD should not be used for any extended stay lodging, house rentals, or student travel expenses.
Transactions categorized as Violations (except fraudulent purchases which will result in an immediate cancellation of the card) will result in revocation of the card for one full year (12 months) upon the 3rd documented violation. Issuance of a new card may occur after department head/director provides justification for new card, new card application, and successful completion of PCARD training by applicant.
Please refer to the PCARD Manual for all application forms and instructions, as well as all information you may have regarding this card at http://www.procurement.colostate.edu/.
All faculty and staff that have a card must inform the reallocator of all purchases and provide them with paperwork pertinent to the purchase. After the purchase has been made, the reallocator will receive an email message from the Kuali Financial System that lists a Transaction ID Number, Transaction Date, and cardholder’s name. These emails will lead directly into Kuali where the vendor information and purchase amount can be found.
The Kuali document is attached to the paperwork that explains the purchase, i.e., receipts, packing slips, online order forms and reallocated to the proper account and sub-code. Once this is completed, it is kept in a file to be reconciled with the bank statement at the end of each month. The reallocator will then email a monthly verification form that must be signed physically or electronically through Docusign or Adobe Sign by the cardholder and the approver . All this must be kept on file. The Warner College of Natural Resources mandates that a cardholder cannot be their own reallocator.
When the faculty or staff leaves the College or University, they must turn in their card to the approver and complete the termination paperwork. The approver will then fill out the proper paperwork to delete the cardholder. If the cardholder was a reallocator or approver, the purchasing department must be notified so this process can be transferred to someone else.
Approving officials are responsible for monitoring email notifications, reviewing monthly cardholder statements, handling suspected violations, and notifying PCARD Help Desk of cardholder transfers or terminations. Within each academic unit, the Department Head may allow either an Acting or Assistant Department Head to review and sign the monthly statements. Formal written notification will be required and kept on file in the WCNR Budget Office.
Special Course Fees
Special course fees are mandatory fees that a student is assessed when enrolling in specific courses with cost-intensive components, which cannot be provided through tuition. These costs will be for required equipment rental, animal maintenance, travel for field trips, required “special” expendable materials, etc. Special course fee revenues must be used for costs directly related to and budgeted for the classes for which they were charged. For more information on Special Course Fees, please see the manual at http://provost.colostate.edu
A Pocket Guide to the Budget Office Intranet and Procedures is available for your convenience. Please see the additional links at the end of this manual, or visit your department office for a copy.
Policy for Expenditure of WCNR Endowment Funds
Financial gifts to the College provide a legacy of impact for our donors. To respect the intent of the donors and to facilitate those impacts on the donor’s behalf, it is critical that the College be an outstanding steward of those resources. Part of being good financial stewards entails making wise and appropriate expenditures with funds provided by donors in a manner that is consistent with the donor’s vision and goals made at the time of the contribution.
Being a good financial steward also means putting those resources to use in a timely and strategic manner. While putting funds into action is critical for any gift, special attention and care is warranted for endowments and any major expendable gift. The interest on endowments and major expendable funds should not be allowed to accumulate excessively unless there is a strategic reason for doing so with a firm plan in place that is consistent with the intent of the donor and the gift. The need to expend funds in a timely manner is codified in CSU policy (specifically, the Gift Processing Manual, Section GPS-9), which states: “At the time a gift fund is established, the account holder and all those with signature authority agree to spend funds in a timely fashion and according to donor intent. Gifts made to expendable (“non-endowed”) funds are intended to be spent for ‘current’ uses.”
To ensure consistency with donor intent and CSU policy, WCNR is instituting a new policy to help ensure appropriate use of our development funds. On July 1 of each year, individuals responsible for expenditure of development funds with fund accounts having the one of the following characteristics will be contacted:
- Any development expendable fund account with a balance exceeding $50,000,
- Any expendable account related to an endowment with a balance greater than $25,000 and a balance exceeding 150% of the annual accumulated interest, or
- Any expendable account related to an endowment with a balance less than $25,000 and a balance exceeding 300% of the annual accumulated interest.
For these accounts, the individuals responsible for expenditure of development funds must provide a brief report to the Dean indicating the reason for the accumulation of funds and plans for putting the funds to use. If the plan is determined to be the best and most appropriate use of the funds based on the original gift agreement and the strategic needs of the program, the plan presented will be approved. If not, the Dean will direct alternative uses of the funds to ensure that the intent of the gift is met.
Start-up Commitment Policies and Procedures
The purpose of this policy is to describe the Warner College of Natural Resources (WCNR) guidelines for Start-up commitments.
All faculty and/or units within the Warner College of Natural Resources (WCNR) as well as Colorado State University (CSU) central administrative units negotiate and commit funds. Commitments that are part of startup research packages are outlined in position offer letter.
Commitment: Promised obligation approved by a funding department and/or unit to a requesting department and/or unit.
Institutional Commitment Form (ICF): Paper Form for commitments with the Vice President of Research.
Provost Funding Agreement: Paper form for commitments with the Office of the Provost.
Memorandum of Understanding (MOU): A written agreement between two parties outlining a negotiated commitment.
Department Heads or Directors: (or equivalent position titles) are the principal administrators of the college’s departments, and are accountable to the Dean. Directors (or equivalent position titles) are the principal administrators of Organizational Units, such as institutes, centers, and administrative departments, accountable to an Officer of the Administration (or other Fiscal Principal). With these appointments, Chairs and Directors (or equivalent position titles) are entrusted with fiscal responsibility for their assigned Organizational Units. If the Department Head or Director is temporarily absent, the Associate Department Head or other designate will serve as the acting Department Head or Director.
Department Administrators: (or equivalent position titles such as Business Officer) Facilitates the accomplishment of financial management objectives, an Officer or, where delegated by an Officer, may designate employee(s) within the Officer’s Functional Area of Responsibility (such as Departmental Administrators or other position titles) as key employee(s) with the authority and responsibility for Fiscal Transactions.
- Start-up Commitments are two to three year agreements.
- Each startup is designated with an individual account number.
- Budget with line items and amounts is required by August 15th each year.
- Once the budget breakdown is received, Department and College level transfers will begin. VPR and Provost transfers do not begin until the Department and College transfers are completed.
- Funds are to be spent by June 30th each year. Carrying over of funds is not allowed.
- Advance payment of funds is not allowable.
- All budget revisions are due by January 10th each year if any mid-year changes are needed.
Please see the WCNR Business Office for any additional clarification or questions regarding startup commitment
Policy on Fixed Price Sponsored Awards
Ideally funds received for fixed price sponsored awards will be fully used for expenses related to the project for which they were awarded during the time frame of the project. However, because of over-estimation of budget needs, frugal use of funds, or other factors at times there are funds remaining at the close of the project. The funds remaining in those accounts are retained by the University and periodically swept by the Office of Sponsored Programs to close individual 53 accounts. Following the sweep OSP transfers those funds to a college-level account.
Effective November 1, 2018, funds transferred to the Warner College following the OSP sweep will be allocated as follows:
For accounts with residual balances <$5,000
- All funds will be returned to the project PI.
For accounts with residual balances of > $5,000
- $5,000 will be returned to the project PI.
- For funds remaining after allocation of $5,000 to the PI:
- The project PI may provide a written proposal to the Dean of WCNR requesting use of some or all of the funds available; the rationale must include an explanation of why the funds were not used on the original project and how proposed use of the funds would meet the intent of the original agreement, needs of the sponsor, and PI programmatic needs.
- Any funds not reallocated to the PI will be retained by the Dean, with the option for the PI’s Unit Leader to request use of up to 25% of the balance. Requests must include a rationale for need and explanation of why the funds were not used on the original project.
- The Warner College Dean will review requests with the Associate Dean for Research then inform the department and/or PI what funds will be available for use.