If a job account or realistic enterprise is to be conducted by or in a professional-technical program, a procedural plan must be on file and should be jointly approved by the college and the program advisory committee. The plan should describe, at a minimum, hours of operation, the goods and services that will be repaired, produced or sold, what the charges, fees, and taxes will be for each, and who is eligible for services.
The following procedures are set forth to protect the College, its employees and the public from the loss or misuse of public funds. These procedures are in accordance with OFM Manual, Section 6.2 (available from the Vice President for Finance and Budget). Money is to be collected at cash collection points authorized by the Finance & Budget office. Please refer to sales and cash handling procedures. Questions should be directed to the Controller at Ext. 5602. (For Sales and Cash Handling for Realistic Training Enterprises/Job Account and general transactions, see Administration Chapter 3/Section 5)
No credit may be extended by any college employee to anyone. Payments must be received prior to releasing any product or at the completion of any service. Method of payment may be cash, check, money order, or bankcard at authorized cash handling stations or by the Cashier, Building 17. Governmental charges such as purchase orders, state vouchers, or CPTC intracollege requisitions must include the department number and a budget authority signature and will be processed using established Financial Service guidelines.
All forms used in conjunction with job accounts must be forwarded to the Budget Services Coordinator for approval prior to use. No unauthorized forms may be used.
All customers must be provided with an approved receipt or a cash register receipt at the time of payment. Service tickets and work orders are not receipts. All cash register receipts must have backup documentation supporting the work done through the job account. The documentation can be in one of the following three forms:
1. Work Orders and Service Tickets – If programs use work order forms, they must use an approved CPTC pre-numbered work order. Generic work orders are available for checkout at the Cashier, Building 17, for departments that do not use a specifically designed form. Creation of customized forms must have the approval of the program’s Dean and the Budget Services Coordinator. No other forms may be used. The work order or service ticket must show:
2. Cash Register System – Job accounts that are retail by nature will account for sales through a cash register (point of sale) system. The following are considered backup for these transactions.
Either an abbreviated work order/service ticket or the register receipt that lists the service or product may be used to document the service or products sold to the customer. The service ticket will be the internal document to support the cash register receipt given to the customer. The abbreviated form includes:
An inventory system can be used to document the cash register receipts when a system has been established that tracks the products sold to the customer’s receipt.
Voided Transaction – When it is necessary to void a pre-numbered work order/service ticket, it is to be marked “void” with an explanation, signed and dated by the instructor. Enter voided work order number on log sheet and sign and date the entry. Never throw away a voided work order, service ticket or cash register receipt. If it is determined that any work orders are missing or cannot be accounted for, the Budget Services Coordinator at Ext. 5617 must be contacted immediately. Follow up with a written explanation. Cash register voids need to be processed on the same tape as the initial transaction. Review of voids will be done through a log book review at least annually by the Dean of Instruction or his/her designee.
Log books are to be maintained for all accountable documents. All accountable documents are to be used in numeric sequence. All numbers are to be accounted for in a log book, including voided documents. The log books are to be reviewed annually by the Deans or their designee(s).
1. Work Order/Service Ticket/Cash Register Receipt Log Book – Every work order, service ticket, or register receipt must be logged in numerical order with the following information recorded (if the information is required on the original document):
2. Cash Register Log Book – to be used when work order or service tickets are not used by a program:
When accepting Realistic Training activities:
All work orders/service tickets, including those marked “void,” must be filed and retained for six(6) years from the close of the fiscal year (June 30).
This section outlines the application, collection and recording of sales tax as it relates to job account activities as required by RCW 82.
Sales tax applies to the total amount of goods and services billed to the customer including:
The process to transfer the cost of services or products transferred between departments will be handled through the Job Account Specialist as indicated on work order or service ticket.
Consumable materials or merchandise that will be sold either directly or as part of a final product/service to a college guest through Realistic Training Enterprises are considered part of the Job Account’s Inventory. A consumable material could be used to perform a job-related task and billed separately on the guest’s work order/service ticket or as part of the shop fee or miscellaneous shop supplies.
The Inventory should reflect the items that are physically on hand as of the date established by Finance & Budget. If additional materials are received after that date, the expense will be properly booked and accrued for cut-off purposes. The Inventory listing must include, but is not limited to:
Work in progress (as well as items completed but not yet paid for is referred to as Accounts Receivable. This inventory must be itemized showing the work order/service ticket and invoice number, date work accepted, and amount.
Inventory forms are totaled and forwarded to the Deans for review. The Deans may designate a party, who is not directly involved with the county of the inventory, to verify inventory on their behalf.
The program will maintain a dated copy of the latest inventory as submitted to the Finance and Budget office.
Fee List items are sold through the Book Store with the exception of uniforms and clothing sold by the Expressions Retail Merchandising Store.
Revised: 1997, 1999, 2000, 2001, 2004