Document Sample
                          October 23, 2007, 9:00 am – 10 am

Attendance: Christine Buckminster, Tonia Jordan, Brigitta Jozefowski, Debbie Morris, Abby
O'Brien, Cindy Rynes, Marge Schoessler, David Winkler, Shannon Gordon, Linda Loos, Vickie

Departmental Inventory: As a result of an audit finding, WSU is asking Extension units to keep a
departmental inventory of small and attractive items under $4,999.99 that have been purchased with
WSU funds. This is an ongoing item that counties should work on for compliance, but there is no
established deadline. It is up to the department to determine what to include on the inventory list,
but a list of suggested items is at the end of this document. The criteria is more risk of
disappearance than dollar value. If there is a high probability that an item will walk away or if there
is a certain item that continues to disappear, it would be a good idea to include that on your
inventory list. The inventory list can be a simple spreadsheet like the one at the end of this
document or incorporated into a system already utilized in your office. The district office will
purchase inventory tags from Central Stores. Please let her know how many you need for your

Cell Phone Policy Change: As of August 1, 2007, WSU is discontinuing its policy of allowing "de
minimis" use of employer provided cell phones. WSU will no longer allow the purchase of cell
phones or allow payment for monthly cell phone bills on WSU funds. All contracts between WSU
and vendors must be terminated or transferred to a personal account no later than March 31, 2008.
Penalties for terminating contracts can be paid for using state funds.

Employees who are required to carry cell phones may request a cell phone stipend or allowance that
will be paid on a monthly or bimonthly basis. The stipends are based upon anticipated business use,
considered taxable income to the employee, and reviewed and adjusted according to business use
annually. The allowance is based on actual job requirements of the employee, and must be approved
by the district director. Due to FLSA implications, classified staff, overtime‐eligible administrative
professional and hourly employees are not eligible for a stipend.

For employee‐owned devices and plans, copies of the approval forms and agreements used to
process University allowances, as well as receipts, bills or other valid evidence of purchase and use,
are retained by the district for six years after the end of the current fiscal year (BPPM 90.01). Users
of cellular telephones should be aware that such records are subject to state of Washington public
disclosure statutes (BPPM 90.05).

Individuals cannot request reimbursement for actual calls made on a personal cell phone using an
Invoice Voucher rather than receiving a stipend.

External Auditors: External Washington State Auditors are making their rounds to offices.
Should an auditor come to your office, request photo identification, and send an email to Internal
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Audit with a copy to Linda Loos and Mary Hoffman (BPPM 30.14). Failure to request identification
will be an audit finding.

Policies and Procedures: Central is getting more adamant that individuals comply with policies
and procedures. Continued noncompliance of policies and procedures by individuals will be sent to
the internal auditor’s office for review. This includes purchasing goods and services or airfare using
personal funds. If personnel are unsure of the proper policy and procedure, encourage them to
come to you prior to doing anything! You can always call Linda Loos for clarification. If she does
not know, she will research the issue and get back to you with the proper procedure. WSU policy
states that Employees should refrain from making purchases on their personal credit card or with
cash and requesting reimbursement on an invoice voucher. A confirming purchase should be used
as an exception only when regular purchasing procedures are not feasible. See the tables in BPPM
70.01 for a list of purchasing procedures that should be considered before initiating a confirming
purchase. In addition, purchases cannot be claimed on a TEV if the individual is not on travel status
the day of purchase.

Printing: The website to order envelopes, business cards, letterhead and enclosure slips is Fill in the online form and hit submit, then print that
confirmation page and fax it to the district office for expenditure authorization. If the supplies are
for a program supported by a grant, include an Interdepartmental Requisition and Invoice (IRI) with
the budget number.

Area, Dept, Org and Unit Numbers: When filling out forms, WSU Extension is Area 41, the
districts and counties are affiliated with Dept 4160. The following are the Org and Unit numbers
for each county:
       Adams County .......................................... 6050
       Chelan County .......................................... 6490
       Douglas County ....................................... 6140
       Ferry County ............................................. 6510
       Lincoln County ......................................... 6260
       Okanogan County .................................... 6540
       Pend Oreille County ................................ 6290
       Spokane County ....................................... 6360
       Stevens County ......................................... 6370

Online Conference Registration System (OCRS): The Extension Engaged OCRS videostream
broadcast from October 24 is archived at This
videostream provides an overview of the OCRS, which is available to assist county workshop
managers with workshop registrations and conference management. The system allows participants
to register for workshops and the option to pay with credit cards, checks, or Purchase Orders.
There is a $30 set up fee, 6% surcharge that goes to central administration, as well as some other
fees. To request an account, notify Linda Loos that you are requesting an account, then fill in the
online form available at Kasey Schertenleib will receive the
request and work with you and the district office in setting up the account. Once you begin using
OCRS, the website link is Jim Buscher and Vida Jones are
available for technical support. In preparation for a workshop account, support staff and the faculty
or AP requesting the account also need to view the videostreams on cash handling

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( and workshop accounts
( If you have questions, contact Linda in the
district office.

Deposits: If your county has a local Bank of America, you can do local deposits to WSU for your
workshop accounts. Once you make your deposit, send your Cash Deposit Report, Log Sheet, and
copy of the bank deposit directly to Cashiers Office in French Ad instead of routing them through
BFO. If you do not have a local Bank of America, you can continue to send your checks to the
BFO or you can send your checks along with your Cash Deposit Report to the district office for
inclusion with the WSU Spokane campus daily deposits.

Purchasing Cards: All the counties within the district (with the exception of Pend Oreille, who did
not request one) now have WSU Purchasing Cards. The WSU Purchasing website for the Purchase
Card is This website lists the allowable and
prohibited purchases, and explains some of the common questions when reconciling your charges.
Just as a reminder, you do not use P-Cards for WSU or other state agency purchases. Also, please
be aware that the following policies and procedures for internal controls within the district must be
followed in order to have a P-Card in your county.

Northeast District Policies and Procedures for Purchasing Card Reconcilers/Cardholders :
The Card Reconciler performs the first level of review for cardholders after a transaction. The card
 Ensures the security of card information,
 Reviews and approves purchasing card transactions online,
 Maintains the monthly log sheet,
 Maintains itemized documentation for each purchasing card transaction,
 Reviews transactions against the monthly statement from the issuing bank, and
 Reconciles transactions against the online Account Balances/Detail Application or hard -copy
    Budget Statement. (BPPM 30.06, 30.07, and 85.33).

Daily Duties
1. County Directors are the authorized cardholders and reconcilers of the WSU Extension County
    Purchasing Card Visa (provided through a contract with J P Morgan & Chase Visa).
2. Card Reconciler/Cardholder reviews transactions on the Paymentech web site on a daily basis—
    verifies that amount billed is correct, lists the Washington sales tax amount and shipping and
    handling charged, types in a short description of the item purchased and adjusts the budget
    coding if necessary.
3. Card Reconciler/Cardholder prints a copy of the Paymentech e-mail notification and the online
    Paymentech transaction report and staples them to the receipt.
4. Card Reconciler/Cardholder logs the purchase into a monthly WSU Extension County
    Departmental Log Sheet saved in an Excel spreadsheet.

Monthly Duties
1. Card Reconciler/Cardholder matches actual charges and receipts to those listed on the J P
   Morgan & Chase Visa monthly statement and notes charges in the departments’ log as being

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   reconciled once they appear on the monthly statement. The order of the transactions on the log
   is rearranged to match the statement, and the backup documentation and attached receipts are
   attached in the same order.
2. Card Reconciler/Cardholder handles any disputes and enters disputed items into the log (if not
   already entered). If a charge has been reconciled online and does not appear on the statement,
   the Card Reconciler/Cardholder transfers the transaction to the log for the next month. These
   transactions remain pending until processed by the bank and appear on a future statement.
3. Card Reconciler/Cardholder prints the monthly WSU Extension County Departmental Log
   Sheet of reconciled charges and staples it to the J P Morgan & Chase Visa monthly statement
   along with all the copies of Paymentech e-mail notifications, online Paymentech transaction
   reports, and receipts. Card Reconciler/Cardholder keeps copies for their file and forwards the
   originals to the WSU Extension Northeast District Administrative Office for authorizing official
   approval. This information is kept on file in the WSU Extension Northeast District
   Administrative Office for six years and is subject to both internal and state audit.

TEV Completion Tips
 Sign up for direct deposit. A WSU employee (even those paid through the county) can
   authorize Accounts Payable/Travel to direct deposit travel and other reimbursements to their
   checking account in any U.S. bank that is a member of an automated clearing house. Complete
   the Accounts Payable/Travel Direct Deposit Authorization form available online at Attach a pre-printed voided check from
   your checking accounts. Forward the Direct Deposit Authorization form and pre-printed
   voided check to Travel Services, Mail Stop 1025, Room 240 French Administration Building,
   PO Box 641025, Pullman, WA 99164-1025. (For your security and financial protection, put your
   authorization form and attachments in a sealed business envelope before placing them in an
   interdepartmental mailing envelope.) After the authorization is processed, employees will
   receive an e-mail notification for each direct deposit transaction processed. For more
   information on how to set up your direct deposit, go to or call Travel Services at 509-335-2034. By
   signing up for this free service, you can decrease the amount of time it takes to get your
   travel reimbursement from WSU!
 Complete TEVs by the fifth of the Month after the trip. Travel Expense Vouchers should be
   submitted to the approving official by the fifth of the month after the trip. All TEVs that claim
   reimbursement from state accounts must be routed to the district by the third working day of
   July at the close of the fiscal year.
 Use the traveler’s home address versus the business address. If the traveler moves, (s)he
   needs to complete an address change form online since the address on file must match the
   address on the TEV.
 All trips must show beginning and end dates, departure and arrival times as well as clear
   itineraries denoting city or town. Each day of travel needs to have its own line for expenses.
   For example, if the traveler has a three-day trip from Spokane to Pullman, enter Spokane as the
   departure location (from), Pullman as the destination location (to), and a departure time (depart)
   on the first line. For the second day, enter Pullman in the from location and leaving the other

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   fields blank. On the third day, enter Pullman as the departure city (from), Spokane as the
   destination city (to), and indicate the arrival time (return). If the trip is for day travel, indicate
   that it was a round-trip with a R/T after the city in the to location.
 Use the correct form. Be sure to use the latest TEV version. Most electronic versions
   compute the totals for you, but if you are using a paper copy, ensure that all math calculations
   are correct. The mileage rate is usually adjusted each January and the per diem rates on October
   1 so be sure to use the correct form. Maps, highway guides, or actual odometer readings may be
   used to determine mileage.
 Check the per diem rates for the city in which meals or lodging is claimed. Current per
   diem rates are always available at the U.S. General Services (GSA) website
   ramPage=%2Fep%2Fprogram%2FgsaBasic.jsp&P=MTT. Cities not listed may be located
   within a county for which rates are listed. To determine what county a city is located in, go to
   the National Association of Counties (NACO) website. If neither the city nor the county is
   listed, the location is a standard CONUS destination rates for lodging and meals and incidental
   expenses (M&IE) apply.
 Per diem for day travel is only paid when the traveler meets the 3-hour rule. Travelers
   must have been on travel status at least 3 hours beyond the normal work shift. A full-time
   employee must be on travel status a minimum of 12 hours to receive lunch for that day. Meals
   claimed for day travel where the 3-hour rule is not met requires prior approval through a
   Request to Serve Meals Form. Meals claimed for day travel are taxable and paid by payroll
   separately from the rest of the travel expenses. Type "Taxable Meals" in the comments section.
 If a conference registration fee includes the cost of meals, clearly indicate which meals
   are included. Enter ―*inc/reg‖ under Location and ―*Meals included in conference registration.‖
   under Travel Details.
 Foreign Travel requires exchange rates computed each day or on the day of currency
  exchange. Foreign Per Diem rates are established monthly by the Office of Allowances as
  maximum U.S. dollar rates for reimbursement of government civilians traveling on official
  business in foreign areas. Lodging and M&IE (Meals & Incidental Expenses) are reported
  separately followed by a combined daily rate. The WSU Travel Website has the link for the Foreign Meals
  Breakdown. The total foreign meal per diem rate should be divided as follows: 25% for
  Breakfast; 30% for Lunch; 45% for Dinner
 Hotel charges exceeding the allowable per diem rate require an Exception to the
  Lodging Allowance. Mark the Lodging Exception Box and indicate the exception rule on the
  TEV. Hotel per diem rates listed refer to the rate before taxes
   1. When costs in the area have escalated for a brief period, either during special events or
   2. When lodging accommodations are not available in the area at or below the Maximum
      Lodging Amount, and the savings achieved from occupying less expensive lodging at a
      removed site would be consumed by additional transportation and other costs.

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   3. When the traveler attends a meeting, conference, convention, or training session where he or
      she is expected to have business interaction with other participants in addition to scheduled
      events, and it is anticipated that maximum benefit will be achieved by authorizing the
      travelers to stay at the lodging facility.
   4. When a traveler is assigned to accompany an elected official, foreign dignitary, or others as
      authorized by law, and is required to stay in the same lodging facility.
   5. To comply with provisions of the Americans with Disabilities Act, or when the health and
      safety of the traveler is at risk.
   6. When a meeting room is required and it is more economical to acquire special lodging
      accommodations, e.g., a suite, than to acquire a meeting room and a room for lodging.
 The university does not repay lodging costs for stays within 50 miles of work and/or
   your home. Unless you need to stay in a commercial lodging facility to avoid driving in severe
   inclement weather, or you are attending back-to-back late night/early morning meetings and you
   have prior written approval from your department.
 Hotel folios (receipts) must show a zero balance. An original itemized lodging receipt
   indicating the room rate and all applicable charges and taxes must be submitted with the TEV.
   The receipt must indicate that the lodging vendor was paid. If a lodging receipt is unavailable or
   lost, a traveler may submit a completed and signed Affidavit of Lost Receipt with the TEV.
   After verification, Travel Services may approve reimbursement on an exception basis. (BPPM;
 Indicate hotel name and room sharing specifics as well as rental, state, or county car
   usage and ride sharing specifics, and CTA airfare cost under the travel details.
 Supply items under $50 not directly related to travel but purchased while on official
   travel status may be claimed on the Travel Expense Voucher. (Examples of supply
   expenses include costs for photographic materials, small tools, computer supplies, or office
   supplies.) Supply expenses exceeding $50 plus applicable tax are not to be claimed on a Travel
   Expense Voucher. Use standard purchasing procedures to obtain such supplies or to seek
   reimbursement. (BPPM 70.00).
 Receipts are required for reimbursement of all miscellaneous travel-related expenses
   exceeding $50. Whenever possible, miscellaneous travel-related expenses in excess of $50
   should not be paid for by the employee. The vendor of the service should be requested to bill
   WSU in accordance with established purchasing procedures. Miscellaneous travel-related
   expenses include taxi fares, car rentals, parking fees, ferry and bridge tolls, faxes, business
   telephone calls, and conference registration fees. Meeting room rental is reimbursable as a
   separate item and, as an exception to policy, must have approval from the Associate Director of
   Business Services/Controller.
 Valid receipts from the cleaning establishment are required for laundry and/or dry
   cleaning expenses regardless of the expense amount. The actual cost of laundry and/or dry
   cleaning expenses for employees in continuous official travel status for more than five days for
   travel within the continental United States is allowable. If a receipt is not available from a coin -
   operated laundromat, the employee may claim actual expenses up to $50 on the Miscellaneous
   Expenses portion.

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 Nonreimbursable travel expenses considered personal and not essential to the
   transaction of official state business include:
      Refreshments for meetings.
      Valet service charges (however, charges for a personal attendant for a disabled person may
       be allowed).
      Entertainment expenses, e.g., radio, television, videocassette rental, and other items of a
       similar nature.
      Taxi fares, car rental and other transportation costs to places of entertainment and/or similar
       facilities. In addition, transportation expenses between an employee's official residence and
       official station are not reimbursed.
      Costs of personal trip insurance and medical and hospital services.
      Personal telephone calls of an employee; however, reasonable charges for brief, family-
       related telephone calls are allowable.
      Tips or gratuities associated with personal expenses, e.g., those personal expenses listed
      Out-of-pocket charges for vehicle calls caused by the negligence of the traveler. Examples
       include service charges for delivery of fuel, retrieval of keys from locked vehicles, jump
       starting vehicles when lights have been left on, parking tickets, and traffic infractions.
 All Travelers and their immediate supervisor must sign the TEV. Type the supervisor’s
   name (always Vickie Parker-Clark for County Directors) and the Expenditure Authority’s name
   (always Linda Loos for 4168 budgets) in the appropriate spaces.
 Keep copies. Keep a copy of the TEV and all supporting documents (hotel, parking, rental car,
   and gas receipts, airline itinerary) for your files and forward the originals to the Expenditure
   Authority (in most cases this is the district office; Kathy Poole for Food$ense). Do not staple
   the originals as copies are made for the district office before they are submitted to Pullman for
   payment. Stamp "FILE COPY" on your copy and indicate who it was mailed to and the date it
   was forwarded.

 Indicate the appropriate program, budget, project, object, and subobject coding under
   Account Code. All travel is coded under Object 04 except conference registrations, which is
   coded under Object 03 Subobject KB. Do not enter dollar amounts if you are unsure of the
   subobject codes. Refer to the list of travel object and subobject codes listed below.
   Object and Subobject Code Titles for Travel Expense Vouchers
      03      KB     Conference Registration Fees
      04      AA     In State Subsistence and Lodging
      04      AE     In State Pool Car Rental
      04      AF     In State Private Auto Mileage
      04      AG     In State Rental Cars
      04      AH     In State Air Transportation
      04      AJ     In State Rail Transportation
      04      AK     In State Bus Transportation
      04      AR     Gas, Oil, Parts, Licenses
      04      AW In State Other -- Parking, Taxi, etc.
      04      BA     Out of State Subsistence and Lodging

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       04     BE      Out of State Pool Car Rental
       04     BF      Out of State Private Auto Mileage
       04     BG      Out of State Rental Cars
       04     BH      Out of State Air Transportation
       04     BJ      Out of State Rail Transportation
       04     BK      Out of State Bus Transportation
       04     BR      Gas, Oil, Parts, Licenses
       04     BW      Out of State Other -- Parking, Taxi, etc.

Format and frequency for future meetings: Future conference calls will be scheduled for
Wednesday mornings on a quarterly basis at a minimum.

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Description                    Description                         Description
Adding machine                 Disk (tape) drive                   Radio - 2 way
Amplifier/stereo component     Fax Machine                         Range finder/GPS
Answering machine              Graphics tablet/digitizer           Recorder electronic/editing
                               Guns, revolvers, pistols, rifles,
ATV/motorcycle/utility vehicle                                     Recorder/player - disk/tape
                               pellet guns, shotguns
Audio hailer                   Gun dart                            Remote control unit
Audio/video monitor            Intercom system                     Scanner
Audio/video mixer              IPODS                               Screen projector/visual presenter
Binoculars/monoculars          Lens camera all sizes               Siren
Calculator                     Microphone                          Speaker/stereo
                               Modem                               Synchronized frame/film
Camera 35mm                    Monitor computer                    Telescope
Camera aircraft                Networker/print sharing device      Television
Camera microscope              PDAs                                Television w/VCR
Camera movie 16mm              Player compact disk                 Trailer/animal
Camera movie 8mm               Plotter (data logger)               Trailer/boat 2 wheel
Camera Polaroid                Pocket PCs                          Trailer/lowbed
Camera security system         Printers                            Tripod
Camera digital                 Printer/fax - multifunction         Tuner audio am-fm (radio)
CD player/recorder/writer      Printer/scanner                     Turntable/record player
Cellular phones                   Projection (LCD)
CD changer                        Projectors16mm                   Typewriter
Computers                         Projector 8mm                    VCR
Data set electronic               Projector opaque                 Vectorscope
Delineascope                      Projector overhead               Video disk equipment
Dictation/transcription machine   Projector slide                  Video playback machine
Digital audio tape recorder       Projector video/rear screen      Word processor

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                                                 WSU XXX County Extension Departmental Inventory

                                                                                                                      DOP        DOV
WSU ID#    Bldg    Room      Location (Person)               Description        Model       Serial #                (Purchase    (Date
                                                                                                       (Budget #)
                                                                                                                      Date)     Verified)


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