Boyer College of Music and Dance

BUSINESS POLICY AND PROCEDURES FOR BOYER COLLEGE

1. SCOPE OF POLICY:
• This policy and these procedures have been prepared as guidance in the areas of finance and college related business. In certain cases, special performances/workshops, contracts and/or grants may require a different procedure. In these (and any) situations that are not clearly defined in this document, please contact the Director of Finance for direction. 
2. GENERAL OVERVIEW/DEFINITION
• This policy covers expenditures for all University, unrestricted, restricted and designated funds. For any clarity needed in completing/processing financial forms, please contact the Director of Finance.
  
  Financial transactions may be any of the following:
  Check Request
  Purchase Requisition (long and short)
  Travel and General Expense
  Petty Cash Reimbursement
  Tuition Remission Approval
  Payroll
  Journal Entry
  Contractual Agreements
  Facilities Management Work Order
  Purchasing Card Statements
3. FORMS AND PROCEDURES
   The forms needed to satisfy this policy can be found online at the Temple University forms web site.
4. PRIOR APPROVALS
• All expenditures of Boyer College Department funds and related expenses must have prior approval by the pertinent Budget Head, Supervisor or Department Chair. An individual may not approve his/her own expenses—they must have a Budget Head, Supervisor, or Department Chair signature before final processing may occur.   
• It is the responsibility of the individual or Department Chair approving the expense (payroll, invoice, check request, travel and expense report, purchase requisition, journal entry transmittal, etc.) to ensure accuracy of the document, and the appropriateness of the expense(s) within the department.
5. FINAL APPROVAL
• Final signature and processing of all Boyer College expenses will occur in the office of the Director of Finance.
6. TRAVEL/GENERAL EXPENSE REIMBURSEMENT
• All reimbursement (travel or expense) must be processed on a Temple University Travel and expense form. 
• Original receipts are required for reimbursement.
• Travelers may use the services of the official travel agencies of the University for purchasing airline tickets or the traveler may purchase online airline tickets through discount vendors (providing that the traveler has obtained a hardcopy quote from ONE of the Temple University approved agents stipulating that they could not beat the online price—this quote must be submitted with T/E form). Click here to view Temple's Official Travel Agencies. 
• Any out-of-town guest of the University who makes his/her own travel arrangements will be reimbursed regardless of the travel agency used.
• Train or airline tickets purchased through the official travel agencies may be charged directly to a department's accounts by way of a properly approved Travel Authorization Form or by using the American Express Corporate Card, or a personal credit card.
• Automobile:
  Use of a traveler's automobile will be reimbursed at the current Internal Revenue Service mileage rate. Click here to view current rate. This mileage rate covers depreciation, maintenance, repairs, gasoline, oil, insurance and vehicle registration fees.
• Airlines:
  The University will not pay for first-class or business class fares. Only the original airline ticket receipt or online receipt serves as proper document for reimbursement.
• Rail:
  In traveling by rail, use coach class, only the original rail ticket serves as receipt. Train tickets may be purchased directly at Amtrak.
• Meals:
  If meals are to be reimbursed, actual meal costs will be repaid, subject to a maximum of the current federal travel allowance. Click here to view per diem rates by city.
• No meal allowance will be granted in instances in which meals are covered by conference or registration fees, or any other instance in which the employee does not pay for the meal.
• Although these rates apply to most U.S. locations, a higher rate is available for selected cities. Meal rates for travel beyond the continental limits of the United States will conform, as nearly as possible, to the rates established by the Federal Government. Rates for foreign travel are available at the University's Travel Reimbursement Center.
• Business-Related Expenses:
  For the most part, these are not travel-related, but are extraordinary expenses incurred in the performance of an employee's responsibilities. As with all expense, this requires the approval of the individual’s Budget Head, Supervisor or Department Chair and then to the Director of Finance for final signature and processing.
• Travel Advances:
  For trips in which a traveler's out-of-pocket expenses are estimated to be $200.00 or more and of the type that would normally not be covered by the American Express Corporate Card, a travel advance (minimum $200.00) is available.
  Travel Advance forms must be completed and signed by the Director of Finance. Once Accounts Payable receives the form, the traveler will receive the advance within 48 hours of submission (but not earlier than 7 days prior to travel).  The advance will be direct deposited into the traveler’s personal bank account.
7. Student Travel
• Graduate Student Travel: 
• Graduate Students seeking financial support for travel, conferences, competitions, etc., should complete the Boyer College Graduate Student Travel Fund Request Form and submit it to Dr. Edward Flanagan, Main Office, Presser Hall. After review of the application and all supporting documents, Dr. Flanagan will inform the applicant of the decision to grant the request and the process for receiving funds.
• For questions concerning approved travel processes, expense or reimbursements, please contact the Director of Finance.
• Undergraduate Student Travel: 
• Boyer Undergraduate Students and Undergraduate Student Groups seeking financial support for travel, conferences, competitions, etc., should submit a travel proposal outlining travel objectives, a projected budget for the entire endeavor and submit hardcopy to the Dean of Boyer College for review.
• Questions concerning approved travel processes, expense or reimbursements, please contact the Director of Finance.
8. PURCHASING
• TECHNOLOGY: 
• All departmental computer purchases (hardware and software) must be approved verbally by Steven Kreinberg or Sandy James prior to any Departmental IT purchase.   The approval will be based on the departmental needs and College inventory in this area.
• All purchases for labs, smart classrooms, smart carts, and any hardware and/or software that directly support student instruction are made through student TECH fee funds.  These requests must be submitted to the TECH Committee one week prior to its bi-annual meeting.  Click here to download the current request form and instructions.
  
  
• GENERAL PURCHASING: 
• All department purchases, through Purchase Requisition (via Workflow), must obtain proper approvals prior to sending it to the Director of Finance for final signature and processing.
• If the annual expense with any vendor exceeds a total of $2000.00, then a Purchase Order is required for any purchases above this amount.
• If the vendor does not accept purchasing cards, and the total is under the total annual amount of $2000.00, then you may obtain an order form, or invoice from the vendor—attach this to a check request and send it to the Director of Finance for processing.
• All online purchasing card statements must be reviewed and approved by the responsible individual on a monthly basis.
9. TUITION REMISSION
   Graduate tuition remission forms and Employee/Dependent Tuition Remission forms may be signed by either Assistant Dean, David Brown, or Director of Finance, Sue Alcedo.
10. HONORARIA/CONTRACTUAL AGREEMENTS
    In order to pay a U.S. Citizen/Non-Employee of Temple University via honoraria/Contractual Agreement, both a Contractual Agreement form and a W-9 form are required.
    These forms may be downloaded from the Temple University Forms Website.
    
    Payments to a Non-Resident Alien require completion of special forms and a proper visa provided by the Payroll office. Since tax treaty laws change regularly, it is imperative that contact is made with the Payroll office as soon as possible in order to ensure payment in a timely manner.
    Failure to provide proper paperwork could either delay payment and/or the guest could incur a 30% tax on the honoraria.  For specific direction, please contact the Director of Finance.
11. PERFORMANCE/SPECIAL EVENTS
    (This includes all performances, masterclasses, lectures, conferences, etc.)
    All college performances and special events must be scheduled in cooperation with the Boyer College Associate Director of Public Relations and External Affairs, Jason Horst, Jason.horst@temple.edu for scheduling forms and requirements. 
    
    Requirements could include the following approvals and budgetary considerations:
    Honoraria
    Publications
    Advertising
    Transportation
    Venue Rental
12. DEVELOPMENT/ALUMNI RELATIONS
    All issues concerning Alumni Relations, Gifts and Fund Raising, please contact the Boyer College Director of Development, Janine Scaff, Janine.scaff@temple.edu for more information.

Revised March 14, 2008