Business Policies

Policy 1-1: Disbursements

* Issued: 1-72
* Revised: 7-12

  1. Purpose

All disbursements must be for College business purposes only and must be necessary and reasonable, as well as usual and customary.

  1. P-Card Purchases

Payment for authorized transactions to be paid by Fort Lewis College should be processed with a P-Card. By using the P-Card the College enjoys several benefits, such as: a rebate from the State based on the total amount that is spent, a reduction in expense for processing check requests, and more timely payments to vendors.

View the P-Card Manual

  1. Check Request

In order to improve efficiency and the financial position of the college, check requests are limited to initiating a payment for services or goods that cannot be processed through the use of a P-Card.  If a purchase or expense is questionable, contact Purchasing at 247-7546 before making the obligation to ensure that payment/reimbursement is allowed.  A disallowed purchase will be the personal obligation of the individual making the purchase.

All of the following conditions must apply:

  • The expense is an authorized College Business Expense per the FLC Fiscal Rules.
  • The business purpose is clearly stated on the Check Request form.
  • The Reason Why P-Card Not Used box must be completed. 
  • The amount of the expense is supported by adequate documentation (i.e. original receipts, invoice, and correspondence).  If the original is not available, then a copy may be provided with an explanation.   
  • The form has required Approvals (signatures) of appropriate FLC personnel.
  1. Approvals

The following approvals are required for all requests:

  • Requestor - the employee responsible for initiating request. Include name, signature and date.

  • Director/Dean/VP - the individual authorized to approve expenditures for the account. Include name, signature and date.

  • Purchasing Agent – Following a review for compliance with State and FLC purchasing policies. Procurement Services provides the final approval for payment. Include name, signature and date.

  1. Additional Requirements

The following documentation is necessary to support specific requests:

Independent Contractor – provide copy of: Vendor Invoice, W-9, Client List, Independent Contractor Checklist, and make sure the PERA Retirement Box is filled in.  Employees will NOT be reimbursed if they pay an independent contractor directly.

The check request will be returned to the requestor if information is incomplete or not in compliance with FLC purchasing policies and guidelines.

  1. Purchase Orders (PO)

After goods and/or services have been received in the College accounting system by Central Receiving, the Accounts Payable department must have a copy of the PO and the vendor invoice before a check will be processed.

View the Purchasing Rules on the Purchasing web site

  1. Travel Reimbursement

Travelers must submit an approved Travel Authorization form to Purchasing and receive a college travel number prior to scheduled travel. Upon completion of College travel, a travel reimbursement form must be completed for reimbursement of allowable travel costs incurred in accordance with fiscal rules section VII: Travel.

Travel rules can be found on the Travel web site.

  1. Personal Services

When the College enters into an agreement to receive services and/or benefits from independent contractors, contracts for personal services must be approved by the Vice President for Finance and Administration as the State Controller designee before payment will be made.

Instructions for contracts can be found on the Purchasing web site.

  1. Purchase Discounts

Payments will be processed in a timely manner and be made within allowable discount periods to ensure that the College takes advantage of purchase discounts.

  1. Handwritten Checks

Handwritten checks are limited to emergencies or other urgent needs for payments, and for replenishing the College cashier's change fund. Check requests must be authorized and have supporting documentation before a handwritten check will be prepared.

  1. Internal Controls

The Controller will maintain adequate internal controls over disbursements, including safeguarding check stock and signature plates, proper segregation of duties and timely account reconciliations.