Chapter 5 - Business & Finance

The board shall annually establish tuition and fees in accordance with state law and State Board for Community and Technical Colleges requirements. Tuition and fees will be published in the quarterly class schedule and posted on the CCS Internet. The term “tuition” as used in this policy consists of operating fees, building fees and services and activities fees. The term “fees” consists of lab and course fees, miscellaneous use fees and fines, waiver fees, and other special fees established by the board.

Procedures:

    A. Employee Parking Fee
    B. Student Parking Fee
    C. Application Fee
    D. Student Professional Liability Insurance
    E. Student Technology Fee
    F. Lab & Course Fees and General Administrative Fees
    G. Student Voluntarily Imposed Fees
    H. Student Services and Activities Fees

The board may establish tuition and fee waivers as authorized by state law and by the State Board for Community and Technical Colleges. This will be done under regular district fiscal processes. Information regarding specific waivers will be available from the District Business Office and posted on the CCS Internet.

Upon applicant's request, individual determinations on tuition and fee waivers will be reviewed by the college registrar. Disputes regarding individual waiver determination will be reviewed by the Chief Financial Officer in a brief adjudicative proceeding under RCW 34.05.482 through 34.05.494.

Procedures:

    A. Military Waivers
    B. Basic Skills Waiver
    C. CCS Employee Tuition Waiver
    D. Washington State Public Employee Tuition Waiver
    E. Performing Arts Scholarships
    F. Senior Citizen Waiver
    G. High School (HS +) to College Tuition & Fees

Tuition and fee refunds for students including students receiving financial aid, will be governed by applicable state and federal law and published in the college catalog and class schedule. First-time students who received financial aid will receive refunds based on the prorata refund rules established by the U.S. Department of Education.

Procedures:

    A. Refunds
    B. Refund Processing Fee

Community Colleges of Spokane will provide adequate controls, audit trails, prompt recording, collection, follow-up and remedy of accounts receivable. Administrative procedures in accordance with this policy will ensure consistent accounts receivable, billing, collection and write-off practices.

Procedures:

    A. Accounts Receivable
    B. Allowance for Uncollectible Accounts
    C. Billing, Collection and Write-Offs
    D. NSF Check Fee

The Chief Financial Officer (CFO) and delegated staff in the District Business Office will take necessary actions to ensure the effective cash management of district funds. The CFO shall estimate and manage the cash flow of all district funds consistent with state law and the policies and procedures established by the Office of Financial Management.

Procedures:

    A. Cash Management
    B. Agency (Trust) Accounts
    C. Outstanding Checks

Community Colleges of Spokane shall invest funds in a manner which provides maximum security with the highest investment return, while meeting the daily cash flow demands of CCS and conforming to all state laws governing the investment of public funds.

The Chief Financial Officer shall invest district funds and is responsible for the CCS investment program. The Chief Financial Officer will take necessary actions to ensure the prudent investment of district funds. The Chief Financial Officer shall provide consistent periodic reporting to the Chancellor and Board of Trustees. The report shall provide an accurate and meaningful representation of the investment portfolio, its performance and proof of compliance with this policy.

Procedure:

    A. Investments

Community Colleges of Spokane may incur debt in accordance with RCW 28B.50.140 (6) and chapter 39.94 RCW. CCS debt shall be effectively managed to insure adequate resources are available to meet debt service requirements of short-term and long-term indebtedness. CCS shall not incur debt or borrow money which will cause the aggregate debt contracted by CCS to exceed that amount for which payments of principal and interest in any fiscal year would require CCS to expend more than seven percent of the average general operating revenues for the three immediately preceding fiscal years.

Procedure:

    A. Use of Debt

Purpose

To establish a policy that governs CCS reserve funds, the purposes for which they can be used, and associated reporting requirements.

Introduction

The District’s ability to fulfill its mission for the benefit of current and future students depends on sound fiscal management and the maintenance of adequate financial reserves. Reserves are critical to the financial health of the colleges and the district and to preserve future flexibility. This policy establishes the framework for reserves including size, use and funding, as well as oversight and reporting requirements.

Policy Statement and Direction

• A. CCS will establish targets to maintain sufficient financial reserves to ensure responsible long- term fiscal management, advance priorities, and to mitigate current and future risk.
• B. CCS will define, build, maintain, use, and replenish reserves in accordance with strategic plans, these policies, and standards.
• C. To distinguish between unencumbered liquidity and reserves that are designated for a specific use, CCS will account for and report unrestricted net assets in the designations defined by this policy.
• D. The Chancellor shall maintain a Stabilization Fund Reserve to support district-wide operations in the event of an unanticipated disruption in planned funding or a catastrophic event. The Stabilization Reserve Fund shall be built and held centrally at the Chancellor’s Office. The recommended target balance and funding source(s) will be reviewed and determined by the Board annually as part of their budget adoption process.

Reporting

The Chancellor and the Chief Financial Officer (CFO) will annually review this policy. The CFO will report to the Board of Trustees (Board) regarding reserve levels upon the release of the district’s annual audited financial statements. The report will also include when funds are withdrawn from the Stabilization Fund Reserve and the plan for replenishment, as appropriate.

Administrative Procedure

The Chancellor, in consultation with District Cabinet, will maintain administrative procedures that define reserve targets, funding sources, and designations, and to otherwise implement this policy.

Procedures:

    A. Reserve Definitions & Stabilization Fund
    B. Designated Reserves
    C. Operating Reserves

CCS shall have an effective system for the management and control of travel related costs to ensure that travel related costs are directly related to CCS business; obtained at the most economical price; and critical and necessary for CCS business.

Procedures:

    A. Travel Approval
    B. Travel Arrangements
    C. Group Travel
    D. Registration & Membership Fees
    E. Registration for CCS Non-Credit Course, Workshop or Conference
    F. Travel Advance
    G. Travel Reimbursement
    H. Vicinity Travel
    I. State Owned Vehicles
    J. Privately Owned Aircraft
    K. Conferences, Meetings, Retreats & Formal Training Sessions
    L. Coffee and/or Light Refreshments / Meals at Meetings
    M. Board of Trustee Payments
    N. Candidate Travel Expenses

CCS operates college stores to sell textbooks, course materials, supplies and other merchandise. Their primary mission is to provide students a convenient resource to purchase required classroom materials.

It is the intent of CCS to give students more choices for purchasing educational materials that provide cost saving options without sacrificing educational content. In collaboration with the college bookstores, student and faculty representatives, CCS will establish Textbook Adoption and Selection procedures that meet the intent of this policy and RCW 28B.10.590 – Course materials – Cost savings.

Procedures:

    A. Textbook Adoption & Selection
    B. Collection & Sale of Complimentary Textbooks

CCS shall develop and maintain a system of internal controls in accordance with RCW 43.88.020. The control system will provide reasonable assurance that organizational objectives are met, including effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations.

Procedures:

    A. Alcohol Purchase & Use
    B. Capital Asset / Inventory Control
    C. Facilities & Administrative Cost Allowance (Formerly Indirect Costs)
    D. Prevailing Wage Practices
    E. Gift Card Purchases and Use
    F. Purchasing Goods, Equipment, Supplies and Routine Services
    G. Purchase and Travel Cards
    H. Purchasing Personal Services and Client Services
    I. Mail Services
    J. Correctional Industries Annual Purchases Goal

The primary mission of the Community Colleges of Spokane is to serve the comprehensive educational and public service needs throughout its six county district through its institutions. In carrying out this mission, it is often necessary and appropriate to provide goods, services or facilities for fees in order to enhance, promote and support its educational training and public service functions. All such activities must be conducted pursuant to chapter 28B.63 RCW and board policies 5.50.01 through 5.50.07.

"Commercial activity" means an activity which provides a product or service for a fee which could be obtained from a commercial source. "Fees" means any fees or charges imposed for goods, services, or facilities.

The following criteria shall be considered in providing goods, services or facilities to students, faculty, staff and invited guests:

1. The goods, services, or facilities are substantially and directly related to the District educational and public service mission.

2. The provision of goods, services, or facilities represents a special convenience to and supports the campus community or facilitates extracurricular and student life activities or facilitates public service activities.

3. Fees charged for the goods, services, or facilities shall take into account the full direct and indirect costs, including overhead.

4. Procedures are developed to insure that the goods, services, or facilities are provided only to students, faculty, staff, and invited guests.

The following criteria shall be considered in providing goods, services, or facilities to persons other than students, faculty, staff, and invited guests.

1. The goods, services, or facilities represent a resource which is directly related to the District educational and public service mission, which is not practically available in the private marketplace and for which there is a demand from the external community.

2. Fees charged for goods, services, or facilities shall take into account the full direct and indirect costs including overhead and the price of such items in the private marketplace.

3. The district will comply with special business license requirements and collect sales and use taxes consistent with state laws.

This policy shall not apply to the initiation of, or changes in any courses or workshops in the regular instructional, extension, evening, continuing education, or contracted programs, or the fees charged for those programs, or fees charged for extracurricular activities, food services, athletics, recreational, or performing arts programs.

The Chief Financial Officer shall be responsible for the implementation of this policy and the review of all current and future commercial activities pursuant to this policy.