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Purchasing Policy

As part of the Nevada System of Higher Education (NSHE), Western Nevada College is required to follow the Purchasing and Inventory Procedures established by Business Center North Purchasing Department. The complete is available on-line.

To purchase materials, supplies, or services on behalf of WNC, the cooperation of the requestor, Business office-purchasing agent, and vendor is paramount. This cooperation includes a series of events that must occur in a specific sequence. Any variation from this sequence may result in Improper Purchasing Procedures, thus voiding the purchasing process.  Whenever possible, purchases of materials and supplies that total less than $2,000 should be purchased using a WNC Purchasing Card.

 

Section 1 - Improper Purchasing Procedures (IPP)

Invoices and requests for payment or reimbursement which do not reference a valid purchasing document, or are found to be in violation of WNC and NSHE purchasing policies and procedures, are considered to be an Improper Purchasing Procedure. If, for any reason, you violate purchasing procedures, submit the invoice along with your written explanation as to why proper purchasing procedures were not followed to the Controller鈥檚  Office. The employee鈥檚 supervisor and/or appropriate vice president must approve the improper expenditure before payment can be made; more than one violation may require presidential sign-off. If approval is not obtained from the employee鈥檚 supervisor and/or vice president, the purchasing procedure violator could be held personally liable for this expense.

The Controller鈥檚 office maintains a log of all Improper Purchasing Procedures. Those who are repeat offenders could be subject to personal liability. 

Section 2 鈥� Accounts Payable Department

The Accounts Payable department is responsible for accurate payment of all invoices received at Western Nevada College.

Section 3 - Purchasing Card Program

Western Nevada College鈥檚 Purchasing Card Program is designed to implement a more efficient, cost-effective method of purchasing and paying for transactions within established usage limits. 

The purchasing card is NOT intended:

• To avoid or bypass appropriate purchasing or payment procedures; rather it complements the existing processes available 鈥� for personal use

The Purchasing Card Manual can be found on the Controller鈥檚 office webpage. 

Section 4 - Host Expenditures and Procedures

Host expenditures are governed under the and the , Chapter 5, Section 1: Excerpt from Board of Regents Handbook, Title 4, Chapter 10, Section 25, Host Expenditures ( 04/24)

1. Purpose: Host expenditures are defined as reasonable expenses for meals, refreshments, and small gifts or tokens of appreciation by or on behalf of employees or guests of the NSHE or one of its institutions in the conduct of necessary business activities.  Hosting must provide a benefit to the System or institution through the establishment of good will, promotion of programs, or creation of opportunities for meetings in which the mission of the System or NSHE institution may be advanced.  This policy applies to NSHE institutions whereas authority for Regents鈥� host funds is governed by .

This policy does not apply to expenditures that are essential and part of a program, such as faculty, staff, and student recruitment activities, student activities and programs (for example, student government), marketing, professional development where attendee registration fees fully cover the cost of the professional development program, participant-funded events, and food supplied for academic programs (for example-culinary programs are normal operating expenses and not a host expense.

2. Restrictions:
   1. Host expenditures may not be charged to state accounts.
   2. Host expenditures may not be used to pay or reimburse expenses otherwise not allowed by law, regulation, statute, or policy.
   3. Gratuities are permitted on host expenditures when customary but shall not exceed 20 percent of the cost of a meal or service.
   4. In addition to being subject to this host expenditure policy, any NSHE-registered lobbyist shall provide a copy of required State of Nevada expense reports to the Chancellor and to the Board Chair at the time they are submitted to the state.
   5. Further restrictions and policies related to the management of host accounts may be provided through procedures established by the Chancellor. Each person authorized to use a host account shall be subject to the Chancellor鈥檚 procedures and this Section of the Board Handbook.
3. Authority - The Board of Regents delegates to the Chancellor, for the System Administration, and to the Presidents, for each institution, the authority to incure host expenditures for the following:

1. 1. Grant, contract or gift accounts where the donor or sponsor specifically provides for host expenditures.
   2. Unrestricted institutional funds.

Host expenditures of the Chancellor must be approved by the Chair of the Board of Regents. Host expenditures of an institution President must be approved by the Chancellor.  Exceptions to this policy are subject to approval by the Chancellor.

4. Audits - The NSHE Internal Audit Department will test and sample host expenditures regularly as part of their annually established audit programs. 

5. Institutional Authority - Institutions may define further guidelines or restrictions for host expenditures consistent with or more restrictive than this policy or the Chancellor鈥檚 procedures.  

Section 5 - Management of Host Accounts/Expenditures

These procedures are in addition to the Board of Regents鈥� policies on host expenditures defined in the .

1. Authority - The authority to incur host expenditures is delegated by the NSHE Board of Regents to the Chancellor (for System Administration) and to the Presidents (for each institution). Due to the sensitive nature of hosting expenditures, the President may not delegate  authority below the level of vice president, deans, or direct reports to the President.

Host expenditures incurred by a President must be submitted to the Chancellor for approval.  The President鈥檚 hosting expenditures cannot be approved by employees subordinate to the President. Similarly, the Chancellor must request approval from the Board Chair for host expenditures incurred by the Chancellor. 

Employees delegated authority from the institution President for host expenditures may not approve their own hosting expenditures whether incurred directly or indirectly.

2. Accountability - System-wide procedures for the management of host expenditures within the guidelines of this section are established by the Chancellor. Institutions may adopt more restrictive standards and should include them in their administrative procedures manual.  The Chancellor and Presidents are responsible for management of the host expenditures created under their respective authority.

3. Restrictions - All host expenditures (both President鈥檚 Host funds and Institutional Host funds) must conform to Board of Regents鈥� policy and Chancellor鈥檚 procedures established herein.  Host expenditures may not be used to circumvent state or institutional regulations that restrict reimbursement rates for state funded activities.

1. 1. Host funds shall not be used to reimburse employees for expenses incurred while in travel status in excess of state-approved lodging and/or per diem rates.
   2. Per diem will not be reimbursed to an employee or contractor for meals that have been otherwise paid as a host expense.

4. Participants - Host expenditures are warranted for business events and functions where personnel external to an institution are necessarily in attendance. Where the only participants at a business event or function are institutional employees, host expenditures may be approved by the person with account-signature authority if:

1. 1. It is a special event, such as a retreat, retirement or annual recognition or award ceremony, or
   2. It is a business meeting or workshop, scheduled for a specific agenda that runs through normal meal or break times and whose schedule permits the efficient gathering of employees from different offices or units across the institution.
   3. The costs associated with the attendance of a spouse, partner or significant other, including travel related expenditures (in accordance with the standard reimbursement rates) when appropriate, are allowed if approved by the President of the institution, the Chancellor or the Board Chair.
   4. The primary beneficiaries/attendees are medical or dental residents whose duties restrict the resident to the premises.

5. Documentation - Hosting expenditures should be documented in accordance with Internal Revenue Service guidelines for expense substantiation. This includes,but is not limited to, person(s) hosted,amount, date, time, place, business purpose, and business relationship of those hosted . This is referred to as the 鈥渨ho, what, when, where and why鈥� substantiation. In the case of large gatherings, identification of groups of people invited may be satisfactory. All receipts submitted for payment must clearly indicate the vendor and date of purchase and detailed descriptions of the items procured.

6. Annual Review Required. Each institution鈥檚 host expenditure will be reviewed annually by the institution鈥檚 Chief Business Officer  or  designee to determine that host expenditures are reasonable and necessary .

7. Table Purchases - The purchasing of tables, including individual attendee tickets and event sponsorship that includes a table or ticketed entrance to charity events, fundraising events, or other public functions by the System institutions shall be limited:

1. 1. The decision to purchase a table shall be governed by the following standards, with an assumption that the decision to purchase a table would normally be made on the basis of affirmative answers to two or more of these standards:
      1. Is it an event at which individuals are likely to be present with whom the Chancellor, institutional President, or an appropriate representative wishes to interact on pressing System or institutional business? Will attendance at the event enable or advance such interaction, at the event or later?
      2. Is it an event at which individuals are likely to be present with whom the Chancellor, institutional President, or an appropriate university representative wishes to interact in order to advance fund-raising or community relations goals? Will attendance at the event enable or advance such interaction, at the event or later?
      3. Is it such a high-profile event that attendance by the Chancellor, institutional President, or appropriate university representative is important to the recognition of the NSHE or System institution as an important corporate citizen in Nevada?
      4. Is it an event at which students and/or faculty from the System institution can meet and interact with special guests for educational purposes?
      5. Will the event honor an individual who is 鈥� or has been 鈥� a significant donor to or supporter of the System institution? Will attendance by System or institutional representatives either convey thanks for such private support in an important and meaningful way or advance the institution鈥檚 conversations with the individual about additional future support?
   2. No tables will be purchased by System institutions at events hosted by other institutions within the NSHE.
   3. No tables will be purchased by System institutions at events hosted by organizations officially registered as political action committees.
   4. System institutions shall be limited in their expenditures of host funds for table purchases (including individual attendee ticket purchases) not to exceed $50,000 annually:
      1. If a private donor or corporation donates a table to a System institution, the donation value  shall not count toward the institution鈥檚 annual limit.
      2. Except when excluded under d. I. above, donations/foundation purchases are included in the above table restrictions and overall institution annual limit.
   5. On a case-by-case basis, the Chancellor may grant waivers for table purchases exceeding the annual purchase limit established in subsection 7.d. Upon request and proper documentation, the Chancellor may grant a waiver for a particular event or, if appropriate, an increase in the limit. In the latter case, the institution shall provide details on the actual expenditures in order to allow compliance with the reporting requirements of this subsection. Any request for a waiver must be copied to the Chief Financial Officer who will report all such exceptions to the Board of Regents.

Section 6 - Authorized Host Accounts

 

 

Section 7 - Guidelines for Use of a Host Account

Guidelines for Use of Host Account:

1. Special functions such as receptions, table purchases, workshops, large groups of visitors, etc., must have prior approval. If hosting a lunch or dinner for a few people, no prior approval is necessary. The intent of prior approval is for special functions.
2. The designated Signature Authority must approve the host expense prior to payment by Accounts Payable.
3. Alcoholic Beverage Policy: The purchase of alcoholic beverages for use at Nevada System of Higher Education functions shall be permitted for the following functions or pursuant to the following conditions:
   1. Conferences and Institutes where a part of the fee collected is for a cocktail party.
   2. Host account expenditures for liquor with dinner and for large receptions.
   3. Student associations must have the institutional President's prior approval and the institutional President is to be the only person authorized to approve payment of the purchase of alcoholic beverages from Student Association funds. The institutional President will only grant this authorization upon being satisfied that proper supervision is provided in the dispensing of alcoholic beverages.

Host Expense Forms

Host Expense & Documentation Approval Form.  Use for pre-approval and after the fact host reimbursement and expenses.  

Petty Cash Accounts

Petty cash funds may be used for a variety of small purchases including postage,  miscellaneous supplies, services or repairs, city/county dumping fees, etc. Petty cash funds may not be used for cashing personal checks, host expenses or reimbursements, short-term loans, purchase of equipment or radioactive material, or travel claims or advances. 

Petty cash funds must be reconciled on a monthly basis.  Receipts are required for proper accounting and to replenish the established funds.  Failure to reconcile monthly or failure to maintain documentation will result in termination of the petty cash.