Financial Services establishes PCC financial business processes and policies which are documented on the PCC Intranet.
Refer to the specific department web pages for more specific information.
Banner Documentation with 'how-to' instructions are located in Spaces.
Training: "Introduction to Banner" online training is required for all Banner users at PCC and must be completed before Banner Finance training can begin. To request Banner access and training, ask your supervising manager complete the manager's authorization form on their MyPCC, Employee Tab, Manager Page.
Note: Some Finance reports are now located in Argos Finance. Banner Finance and Argos Finance will be available to you when authorization and training are complete.
The budget administration policy provides incentives to use financial resources wisely, to give responsibility for budget management to the managers, and to increase flexibility to address changing needs. PCC Budgets are planned in Biennial cycles i.e. July 1, 2021 to June 30, 2023 = BI 21-23. Each year of the Biennium are called Fiscal Years.
Budget Prep Overview with Budget Team for FY21-23:
2021-2023 Biennial Budget Manual (Final)
FWRSUMA Banner report
Personnel Budgets: Employee salaries and benefits are managed and recorded in Banner HR forms and reports. Once they are paid, the payments are deducted from the respective FOAPs and show up in Banner Finance forms and reports. For information about payroll reports, rates of pay, salary or benefit budgets, contact the HRIS team at HRISemail@example.com. Tips for managing Personnel Budgets
Contract and Grant Accounting provides accounting guidance for those with Grant funded budgets. Responsibility Matrix
Budget Transfers: FWAJVCQ: Temporarily transfer funds within a department, division, or campus. Budget Office
Fiscal Year - July 1, 2021 to June 30, 2022 = FY22
Fiscal Periods - The fiscal year is organized by months or 'fiscal periods.' There are additional fiscal periods after the spending deadline.
Fiscal period 13 (Jul) allows for payments to vendors for materials, supplies and services received before the end of spending, June 30th.
Fiscal Period 14 (Aug) allows for adjustments and year-end accruals. Year end closing dates are published on the Financial Services News webpage each spring.
Accounting Structure Accounting Structure
The PCC Accounting Structure is organized into FOAPs:
Fund - Organization - Account - Program - FOAP Structure
Fund codes differentiate which budget pays for the expense.
General Funds (1000) : primary operating fund categorized by instruction, instructional support, student support, college support, etc.
Special Revenue Funds: Auxiliary, CEU/CED (1900s), Contracts & Grants (4 funds 4xxxxx), Student Activities (3250) etc.
Others: Capital Project Funds-Capital Projects, Capital Construction, Enterprise Funds-Bookstore, Food Services, Parking Operations, Internal Service Funds-Print Center, P.E.R.S./Reserve, Risk Management, Fiduciary Fund-Pension Trust - Early Retirement, Debt Service Fund-General Obligation Bond, Capital Lease/Purchase, Debt Service.
Organizations are distinguished by an alpha-numeric ORG code beginning with a letter that specifies the primary campus of the Org.
After the alpha letter, a 5 digit number is assigned by the Budget Office to the Managing Supervisor's division and department(s).
A - Sylvania
B - Rock Creek
C - Cascade
E - Southeast
R - Office of the President
S - Administrative Services (District-wide)
T - Academic Affairs
U - Student Affairs
V - Executive Vice President
For example, S40100 designates the Information Technology district-wide division and A40901 designates the English & World Languages division at Sylvania Campus. Organizations may have multiple FOAPs and can be 'rolled up' e.g. S4, S401 which includes the series of additional Org codes within the entire division.
Account codes are used to determine the allocation of the expense or revenue. Each code number identifies the specific purpose of the purchase or payment. If you are unsure of which code to use, contact the Accounts Payable staff.
01xxx = Salary
02xxx = Benefits/Fringe
03xxx = Materials, Supplies & Services
07xxx = Capital Purchases
1xxxx = Revenue
Refer to the Financial Services web page under Accounting for in depth information regarding account codes.
Beginning January 1, 2019 the IRS standard mileage rate for the use of a vehicle for PCC business miles driven will be 58 cents per mile, up 3.5 cents from the rate for 2018. Please note reimbursement for mileage accrued for business travel is reimbursed in one of two ways:
Payroll - Reimbursement for mileage accrued for college business travel that does not require an overnight stay is reimbursed through Payroll. That expense is reflected in the budget as account code 03920
Overnight Travel - Reimbursement for mileage accrued while on overnight travel status is made via the Travel Authorization Form (TAF) Expense Report. That expense is reflected in the budget as account code 03910
Program codes are subordinate codes which indicate which type of support the fund and organization are providing.
Examples: 21 = Instruction, 24 = Instructional Support, 25 = Student Services, 26 = College Support, 27 = District Services etc.
All merchant vendors who do business with PCC through Direct Pay Invoices and Requisitions require an updated W9 on file with the Purchasing Department. Email firstname.lastname@example.org with an attached, completed W9 for new vendors and to request an active vendor code.
Employees who need to be reimbursed with a Direct Pay Invoice do not require a W9, however, they will need to have a vendor status created by the Purchasing Department. Email email@example.com to request a vendor status for an employee.
Check Runs: Disbursements - Vendor Payments
Searching for a Vendor Code
Setting up New Vendors
Blank Form W-9
When communicating with the Purchasing Department in regard to Vendors, Change Orders, Requisitions, Purchase Orders, and Contracts, refer to Guidelines for emailing the Purchasing Department
Purchasing / Payment Methods
Purchasing Methods Purchasing Methods
Imprest Cash NCR forms are used to reimburse PCC employees for out-of-pocket authorized purchases which do not exceed $50. The $50 limit may be exceeded upon approval by an appropriate executive officer ( i.e campus president) and their authorizing signature must be on the form. Under no circumstances will this amount exceed $250. Employees are reimbursed with cash at any PCC Student Account Services.
♦ Purchasing Card :: Stay tuned for updates ::
The PCC purchasing card is used for many day-to-day purchases and is managed by the Accounts Payable staff through the WORKS software application provided by Bank of America.
This purchasing process is not a Banner transaction, however, the expense data is uploaded into banner once a month (near the end or first of each month).
PCards are issued to authorized PCC personnel and is used frequently for purchasing supplies, materials and services.
There are exceptions for Grant funded programs and any expenditures greater than $2999.99 require Evidence of Competition (3 competitive bids) The quote information must be documented in the PCard WORKS comment field.
The PCard spending month begins on the 18th of every month and ends on the 17th of the following month. Each PCard transaction must be allocated with comments in the WORKS software program
Follow all reporting details described on the Accounts Payable PCard web page.
The deadline for managers to approve their organizations' PCard purchases is the 25th of each month.
Note: At the end of the fiscal year, be aware that the PCard purchases between May 17th and June 30th will not show up in Banner until the first of July.
♦ Direct Pay Invoice: FWAINVE
The Direct Pay maximum limit is $2999.99. Any purchase or payment of $3000.00 or more must be created as a Requisition in FPAREQN. A Blanket Requisition is required if there are 4 or more anticipated purchases with a vendor within a fiscal year. Refer to the Accounts Payable webpages or contact their staff when policy clarification is needed.
The Direct Pay process is used to pay from the Vendor's Invoice for materials, supplies or services and it must have a paid-in-full designation. Online receipts are acceptable if they have a paid-in-full designation and are printed out. These must be attached to the DP Invoice Document Summary and mailed inter-campus to Accounts Payable DC 2.
Use the Direct Pay Invoice process only when materials, supplies or services do not need to be ordered.
Use the Direct pay Invoice process when the Vendor chooses not to accept the PCC Purchase Card.
Always look up the Vendor history (FWLOOKV) to see if an existing Purchase Order has already been set up for payment.
Direct Pay Invoices may be used for:
Dues & fees
Certain PSC's authorized specifically the Purchasing and Contract Services Department
Reimbursements to employees who have been pre-approved for out-of-pocket expenses over the $50 Imprest Cash cap (See Imprest Cash Policy).
Direct Pay Invoices may NOT be used for:
Materials, Supplies and Services with a warranty, terms & conditions, contracts over $2999.99 (PSC) etc.
Refer to the Purchasing and Contract Services web page for full details.
♦ Requisition (Purchase Order): FPAREQN
All approved Requisitions become Purchase Orders (POs). If you have any questions about when to start a Requisition, refer the Purchasing Department web pages or email firstname.lastname@example.org. Guidelines for emailing the Purchasing Department. Procurement and Contract Services staff contacts.
Requisition Tips (Procurement & Contract Services)
Purchasing Process Guidelines
Professional Services Contract (PSC) Decision Tree
All Requisitions MUST;
Include all required documentation before the Purchase Order can be approved.
Be completed and approved before any materials, supplies or services can be ordered from the vendor.
Become fully executed Purchase Orders before any Invoices or Billing Statements can be received from the Vendor and presented to Accounts Payable for payment.
Requisitions start the PO process for purchases that are;
$3000 or above
Not able to be purchased with a PCard
Blanket POs (delivered and invoiced monthly or quarterly, whether electronic or physical, within in a fiscal year. When Vendors send their invoices, follow these Identify Invoices: guidelines.
When a transaction involves a Contract with the vendor above $3000., follow all required steps prior to beginning the Requisition. This includes Professional Services Contracts (consulting, speaking engagements, contracted instruction) and Commercial Contracts. Certificates of Insurance may also be required.
$10,000 or above requiring competitive bids
Questions to consider before creating the Requisition:
Who is your manager who is authorized to approve purchases or budget transfers?
Who are the PCC staff who will be communicating with the Vendor?
Will this purchase require a signed PCC Contract and Review process?
Does Purchasing have an active W-9 on file for this Vendor?
What are the Terms & Conditions and Purchasing Requirements that must be met before starting the purchasing process?
Is the purchase $10,000 or above which requires Evidence of Competition (Bidding Process)?
What is the availability, shipping, delivery or will-call procedures for this order?
Will this Vendor need to have a Certificate of Insurance (COI) completed for this purchase or project? If yes, you must contact Risk Services before proceeding with the transaction.
When considering the method of delivery, installation or maintenance, have you contacted the following?
Central Distribution/Storeroom (CDS)
Facilities Management Services (FMS)
Department of Public Safety (DPS)
Risk Services (RS) / Environmental Health and Safety (EHS)
Information Technology (IT)
Points to Remember:
Always refer to the Requirements for Purchases to understand which preliminary steps must be taken before the start of using Banner to create Requisitions.
The term we use for Vendor includes any Company, Business, Independent Contractor, Contracted Instructor or Authorized Personnel requesting reimbursement.
Purchases must be received by the college no later than June 30th for fiscal year accounting. Typically, Invoices billing the college are paid within 30 days or by the end of July.
Pre-payments are prohibited.
Follow the instructions for a Blanket PO if you will be ordering monthly or quarterly from the same Vendor in the course of a fiscal year.
Evidence of Competition ( 3 bids or quotes plus 1 from COBID / MWBE. When the total amount of a purchasing request with one vendor in a fiscal year is collectively greater that $10,000, but does not exceed $150,000, the generating department must obtain a minimum of three competitive quotes as required by the State of Oregon Purchasing Law. Quotes are required at $3000. for Grant funded programs.
The Finance Division encourages everyone to be good stewards of public funds. It is always a best practice to see the best value for the college.
After you receive your materials / services, follow the instructions provided by Accounts Payable here.
PCC Finance - Invoices & Payments - Review before creating Direct Pay Invoices from Vendor Invoices
♦ Travel - TAF :: Stay tuned for updates ::
It is the responsibility of the traveler and any college staff assisting the traveler to read and understand the college's Faculty & Staff Travel Policy and, if applicable, Student Travel Policy. Do not rely only on links to the TAF steps or example. If you need additional help with a TAF, contact Accounts Payable.
TAF Time Frame:
A TAF form must be completed, approved and submitted to Accounts Payable at least 10 days prior to an employee's departure date, whether or not there is a cost to the college or not.
The yellow Expense Report (TAF page 2) should be submitted to Accounts Payable no later than 10 days after the traveler returns.
Travel Process Explanation: :: Stay tuned for updates ::
The paper TAF Form records all pertinent travel information, authorized distribution of funding and payments for overnight travel expenses. A travel purchase order number (Txxxxx) is entered into Banner and the Accounts Payable department processes the payments specified on the TAF.
The Expenses Report (yellow page) is used to reconcile travel, close the accounting record releasing encumbered funds as well as request reimbursement.
Additional TAF Information (also found in the Policy):
Reimbursements for mileage accrued while on overnight travel status is made via the TAF Expense Report (yellow page). Refer to the Travel Policy for all details.
The college Purchasing Card may be used to purchase registration fees, internet airfare, lodging, and other miscellaneous business related expense. Itemized receipts are required for all college purchasing card expenses.
The college Purchasing Card may not be used for meals in lieu of per diem. The college has adopted the per diam meal reimbursement method while on overnight travel status. Receipts are not required.
The TAF# and traveler's name must be referenced in WORKS for all overnight travel charges made with a college Purchasing Card.
Please feel free to contact Sarona-Lee Wilde, Payroll manager, email@example.com for Payroll related inquiries, or Jill Dunaway, Accounts Payable manager, for overnight travel related inquiries.
♦ Purchasing Services & Supplies from other PCC Departments:
These types of in-house purchases rely on your use of a FOAP when you order such things as Printing, Catering, PCC letterhead etc. Contact the department for information related to purchasing their products or services.
Print Center (Copiers and Production work)
Food Services (Catering)
Central Distribution Services (letterhead, logo envelopes & labels etc.)
Parking & Transportation (Parking passes - not applicable to online guest parking requests)
Budget Authority Managers - Banner Finance Approvals
Finance Approvals Finance Approvals
Managers can use the Approval Alerts Channel on the Manager’s Page in MyPCC / Employee Tab
or the Banner page FOAUAPP to approve Banner Direct Pay Invoices, Requisitions or Budget Transfers.
Approval History: Banner FOIAPHT
Who approves at which $ level - Financial Services Approval Queues
Managers Transaction Approval Form for Budget Authority Managers who need to add or terminate/replace approval authority for managers who report to you in your department.
All Purchase Card approvals are made within the Bank of America WORKS software. These purchases are uploaded into the Banner system around the first of each month.
Contact the Accounts Payable/Purchasing Card staff for PCard training for users and approvers.
Who to Contact in Financial Services
Dina Farrell, Associate Vice President of Finance; 971-722-2851, firstname.lastname@example.org
Beth Mela, Finance Executive Assistant; 971-722-2843, email@example.com
Contracts & Grants:
Dawn Geoppinger, Manager; 971-722-2854, firstname.lastname@example.org
Mike Mathews, Procurement Manager; 971-722-2831, email@example.com
Linda Niman, Contract Lead/MWESB Coord, 971-722-2802, firstname.lastname@example.org
Kim Copley, Buyer/Contract Specialist; 971-722-2808, email@example.com
Gina Dowd, Buyer/Contract Specialist; 971-722-2830, firstname.lastname@example.org
Sandy Barrientos, Purchasing Specialist; 971-722-8584, email@example.com
Stephanie Phillips, Purchasing Specialist; 971-722-2821, firstname.lastname@example.org
For Vendor set up or changes to Vendors: email@example.com
For questions related to Requisitions, Purchase Orders, Contracts or Procurement: firstname.lastname@example.org
For questions related to Vendors: email@example.com
Safety and Risk Services:
Sunnie Ochoa, Interim Manager; 971-722-2840, firstname.lastname@example.org
Treasury & Bursar:
Michelle Brown, Manager; 971-722-28, email@example.com
Banner Finance Systems Development:
Mike Arnold, Manager, firstname.lastname@example.org
- Contact when a manager needs; Leave coverage (vacations, illnesses, leaves, sabbaticals, etc.), Approval Queue changes or Banner access changes for new or transferring personnel.
Cory LaPaz, Programmer Analyst ll, email@example.com
Danese Jundt, Training, firstname.lastname@example.org