Procurement & Purchasing Regulation

Regulation # 207

Administrative Regulation Type: Administration

Responsible Administrator: Vice President of Administration

Location of Related Procedures: Office of Vice President of Administration

                                                                   Office of Controller

Procurement is defined as the buying, purchasing, renting, leasing, or otherwise acquiring any
supplies, services, equipment or construction, and includes any other activity pertaining to
obtaining supplies, services, equipment or construction.

It is the policy of this District that all procurements are made in compliance with appropriate
Federal and State Statutes, Wisconsin Administrative Rule TCS6, and procedures as set forth in
the Wisconsin Technical College System Financial Accounting Manual.

All procurements shall be conducted in a manner that provides maximum open and free
competition. The purchase and use of materials and services shall be made in accordance with
sound and ethical business practice within the framework of applicable laws and regulations and
with the intent of reaching the institutional goals of the district.

The District shall not discriminate against any vendor, business or individual who offers to
provide goods or services on the basis of age, race, color, sex, creed, disability, political
persuasion, ancestry, sexual orientation, or for any other reason prescribed by law, whether
federal, state, or local ordinance.

July 1998
March 2014

Procurement & Purchasing Procedures

Procedure # 207

Contact Person: Controller

Goal: The responsible & ethical procurement of high quality goods and services at the lowest
cost in compliance with all relevant laws, statutes and regulations.

Delegation:  The Procurement Department is responsible for administering the district’s

procurement policy and monitoring activities to ensure compliance. All Request for Bids (RFB)
and Request for Proposals (RFP) are administered through the Procurement Department to
ensure that the process complies with all applicable laws and regulations, including the
requirements of the WTCS Financial Accounting Manual.

Purpose:  This policy provides instruction for the purchase of necessary materials and services
and identifies the essential activities and primary responsibilities of the procurement function.
All procurement staff and their designees or delegates must adhere to this policy.

Scope & Responsibility: Procurement related activities may be assigned to either procurement
staff or district employees outside of the Procurement Department and include:

 Determining needs, specifications & deliverables

 Evaluating proposals and documenting rationale for selection
 Determining and executing purchases, using the most appropriate purchasing method
 Receipt and inspection of goods or acceptance of service deliverables
 Follow up and resolution with vendors regarding any discrepancies in price, damages or
shortages on incoming material
 Approval of payments

General Requirements:

 Purchase orders require the approval of the appropriate departmental supervisor and the
confirmation of available budgetary funds.
 A purchase order or a District Credit Card must be used for the procurement of goods and
services. The Madison College Purchasing Matrix outlines allowable purchasing methods
for dollar thresholds.
 The District shall not discriminate against any vendor, business or individual who offers
to provide goods or services on the basis of age, race, color, sex, creed, disability, political
persuasion, ancestry, sexual orientation, or for any other reason prescribed by law, whether
federal, state, or local ordinance.
 The District will dispose of property which is no longer useful or needed for programs or
operations in conformance with guidelines outlined in the Disposition of College Property
Procedure. For each item with an estimated value of $25,000.00 or more, the District must
submit a list to the State Director of the WTCS for approval to dispose of the property.
 The only persons who are authorized to sign contracts on behalf of Madison College are
the President, any position at the level of a vice president, or any individual designated by
the President and as outlined in the corresponding Administrative Policy #103. Legal will
review contracts on a case by case basis to determine the acceptable risk level, and
determine if further negotiation is necessary, whether by legal or by the business manager.
Purchase Thresholds:

 Splitting large purchases into smaller purchases in order to bypass procurement rules is
prohibited.
 All Purchases must comply with the dollar thresholds as noted, unless outlined in the Bid
Waiver Section below.
 District Board approval is required for sole source procurements of $50,000 or more. A
sole source is an item or service that is only available from a single source. [Wisconsin
Administrative Code TCS 6.05(2)(d)]
 All procurements for printing services greater than $250 and less than $25,000 shall
require at least two quotations, since printing costs can vary substantially between vendors.
Printing procurements of $25,000 but less than $50,000 require three written quotes. Any
printing procurements of $50,000 require request for bids.
 Other Non-Construction Related Purchases:
o Total Cost is less than $5,000; may be obtained at buyer discretion.  Two quotes
are recommended.  [Madison College Policy]
o Total cost is at least $5,000 but less than $25,000; requestor needs written price
quotations from at least two sources. The lowest price for the best quality should be
used to determine the vendor. [Madison College Policy]
o Total cost is at least $25,000, but less than $50,000; written quotations from a
minimum of three vendors is needed. [Wisconsin Administrative Code TCS
6.05(2)(f)]
o Total cost of $50,000 or more; requires a competitive sealed bid process, via
either Request for Bid or Request for Proposals. [Financial Accounting Manual]
[Wisconsin Statutes 38.18 and 62.15(1)1, (11), and (14)] [Wisconsin
Administrative Code TCS 6.05 (2) (c)]
 Public Construction Related Purchases:
o Total cost is less than $5,000; may be obtained at buyer discretion. Two quotes
are recommended. [Madison College Policy]
o Total cost is at least $5,000 but not exceeding $25,000; requires the publication of
a class 1 notice of the proposed construction prior to execution of the contract. A
minimum of two quotes are required. [s62.15 (1) Wis. Statues]

For construction projects where total costs are anticipated to be less than $25,000,
the administration shall, whenever possible, give preference to contractors and
subcontractors who certify that they participate in a registered apprenticeship
program.
o Total Cost is greater than $25,000; requires the publication of a class 2 notice to
inform potential bidders of the proposed construction and a sealed bid process.
Construction bids must include the time, date and location of the public bid
opening and at least two district employees shall be present.  [Financial Accounting
Manual] [Wisconsin Statutes 38.18, 62.15(3) and 62.15(1)1, (11), and (14)]
[Wisconsin Administrative Code TCS 6.05 (2) (c)]

All contracts for public construction where total costs are anticipated to exceed
 $25,000 must include the following clause;

“The contractor(s) and any subcontractors shall participate in a registered

apprenticeship program, certified through the Department of Workforce
Development, Bureau of Apprenticeship Standards, and/or the U. S. Department of
Labor, Bureau of Apprenticeship and Training, and shall employ apprentices for
each building trades craft anticipated to be involved in the project, if they are
available and appropriate for the nature of the work being performed.  Such
apprentices shall be properly indentured in a registered apprenticeship program.”

General Requirements for Request for Bids & Request for Proposals:

 All bids and proposals shall include a clear and accurate description of the item or service
being procured. This description shall not contain features that unduly restrict competition.
 Evaluation criteria related to bids & proposals will be disclosed in the specifications of
the documents provided to all prospective bidders.  [Wisconsin Administrative Code TCS
6.05(2)(l)
 Two or more responsible and willing supplies are willing and able to compete.
 Awards shall be made only to responsible contractors that possess the ability to perform
successfully under the terms and conditions of the proposed procurement.
 Procurement contracts may be awarded for periods up to 5 years, with the option of
additional consecutive one year extensions up to a maximum of total contract length
(including extensions) of seven years. Exceptions include audit services (restricted to 5
years total) and ERP system maintenance agreements (contracts limited to ten years total),
and legal services (annual engagement letter).

     
Bid Waiver Exceptions:  The following are allowable exceptions to the bid/quote requirements
listed above:

 Any purchase made under a bid waiver exception must be executed using a purchase
order or a District Credit card and must comply with all general purchasing requirements
as stated above.
 Cooperative Purchasing under s.16.73 & s66.0301 of the Wis. Statutes is utilized.
 The purchase is made through a cooperative purchasing association which has a
competitive purchasing process that is substantially the same as the competitive
procurement requirements applicable to the WTCS and that have been recognized by the
System President.
 The Purchase is from another governmental unit without intervention of bids per s.
66.0131 (2) Wisconsin Statutes.
 Used Equipment from a vendor who offers it for immediate sale may be through
noncompetitive negotiation. [Financial Accounting Manual]
 Items intended for Resale.
 Emergency Procurements can be made when there exists a threat to the continued
operation of the District or to the health, safety, or welfare of students, employees or
 residents of the District. Emergency procurements shall be evidenced by a written
determination of the basis of the emergency and the selection of a particular contractor.
[Wisconsin Administrative Code TCS 6.05 (2) (i)]
 Outside Legal Counsel: An annual letter of engagement is required.
 Sole Source: The item or service is only available from a single source.
 Real Estate Leases.
 Copyrighted materials.
 The following services are considered professional services or are specifically identified
in board-approved collective bargaining contracts, and therefore are procured through non-
competitive selection: Collectively bargained items, Health Insurance, Cafeteria Plan
Benefits Administrator, Water, Sewer, Electric, & Gas Utilities, Telephone Service,
Contracted instruction for customized training where the contracted instruction is
requested by customer, and Subcontractors identified in grants where the federal grantor
agency specifically authorizes noncompetitive negotiation.
 For instructional equipment, when key employers in the district require that potential
employees be trained on a specific brand of equipment, the district is authorized to procure
that brand.

Annual Review:  Annually, district staff shall prepare a review of all procurements of $50,000
or less of similar goods, supplies, or services that total $50,000 or more in aggregate to
determine if a more competitive process should be used in the future.  The district board shall
take formal action by October 31 on the procurement review and report related to the prior fiscal
year.  Such action is to be reflected in the board minutes. [Wisconsin Administrative Code TCS
6.05(2)(h)]

Monthly Review:  The District Board shall review all checks over $2,500 for purchases from a
state/governmental contract as required in the WTCS Financial & Administrative Manual.

Code of Conduct:  Any employee engaged in the award and administration of procurement
prohibited from having a financial interest in any procurement and any employee involved in
procurement is prohibited from receiving any gift, gratuity or other financial gain from any
contractor.  [Wisconsin Administrative Code TCS 6.05 (2) (b)] Human Resources Code of Ethics
Policy #406 (This language specific to purchasing must be added to this policy in order to be in
compliance with WTCS)

Recordkeeping Requirements:  The District shall keep records for all procurements where the
total cost exceeds $25,000.00. These records shall include the rationale for the method of
procurement, the rationale for selection or rejection of any contractor or proposed contractor and
the basis for cost or price. The District shall keep records identifying sole source and emergency
procurements, including the specific rationale used to meet the criteria.

Adherence to Federal Regulations:  All federally funded procurements shall be made in

accordance with applicable federal regulations.
Audit:  The Procurement Department will ensure that appropriate internal control procedures
and safeguards are in place for all activity related to the procurement process and will monitor &
audit activity related to purchasing. Periodic audits and reviews of purchasing records will be
done by an independent audit firm to ensure their proper accounting and compliance with
District Policy.

Updated: 02/4/14
Approved: 02/19/14

Transportation & Parking Regulation

REGULATION # 201

ADMINISTRATIVE REGULATION TYPE: Administration

Responsible Administrator: Vice President of Administrative Services

                                                        Director of Public Safety

Location of Related Procedures: Vice President of Administrative Services

                                                                   Public Safety Department

Madison College will promote a transportation culture that provides open access to all its
services, considers its role as a consumer of finite fiscal and environmental resources, seeks a
positive transportation experience districtwide, and supports overall user health and wellbeing.
The College will educate the college community regarding a wide variety of affordable and
convenient transportation options, costs, and benefits.

The College will create a standing committee, under the direction of the President or designee.
The charge to this committee is to coordinate and implement the work of this policy.
Representatives of the committee would be diverse and representative of stakeholder groups, the
Student Senate Commuter Services Committee and members of the Facilities Planning and
Investment council.

Madison College will strengthen and develop partnerships with other commuting resources such
as Madison Metro, B-Cycle, campus shuttle services, and local municipalities. This list is not
intended to be limiting. It is expected that the standing committee will leverage partnerships as
needed.

Madison College will continually evaluate future needs in developing and maintaining a
comprehensive transportation plan with ongoing feedback, assessment, and improvement. The
College will utilize technology that supports safe, functional, and sustainable transportation
access for all stakeholders. The plan will be in compliance with federal, state, county, and local
laws and ordinances. The responsibility of administering the policy resides with Administrative
Services. The responsibility of compliance with transportation and parking procedures rests with
the entire campus community.

July 1998
July 2015
August 2016

Signature Authority Regulation

Regulation # 210

Administrative Regulation Type: Administration

Responsible Administrator: President

The President has official authority to bind the District in contractual matters. The President has
the authority to designate this responsibility to the Provost or any Vice President. All contracts
entered into by the college shall have the signature of one of the above-referenced individuals.

March 2017

Signature Authority Procedure
Procedure # 210

1. The President will notify the Provost or appropriate VP of the appointment(s) and period
of time of such appointment(s). The President will reaffirm the appointment(s) annually
and specify area(s) of designation as appropriate.
2. The President will inform the Board of Trustees of the appointment(s) and length of time
of appointment(s).
3. A copy of all executed contracts will be kept in the office of the VP of Administrative
Services.

Approved by Cabinet - May 2017

Managing District Capital Equipment
Regulation # 219

Administrative Regulation Type: Administration

Responsible Administrator: Controller

Goal: Provide guidelines for the proper classification, safeguarding, and depreciation of
equipment purchased by the College

Note: The policy states $5,000 is the WTCS capital threshold but that will be “phased-in”
until FY 2020 at which time we will remove this note. Only items (or units/sets) that are
$5,000 or more will be capitalized or depreciated even during the phase-in years.

FY 2018 (7/1/17) = $1,000

FY 2019 (7/1/18) = $2,000
FY 2020 (7/1/19) = $5,000

The College has a significant investment in equipment, representing long-term commitments to

fulfill its mission. The College owns and controls all equipment purchased with District funds,
unless otherwise stipulated by the funding source. Custody and use of all assets is the
responsibility of the various schools and departments.

Safeguarding the College’s capital equipment assets is a priority for each department and those
individuals responsible for those assets. Vigilance must be maintained to ensure that equipment
assets are not lost, stolen or vandalized. Departments and their personnel should always try to be
cognizant of risk regarding their equipment assets and do whatever possible to minimize that
risk. Assumption of security and complacency regarding possible risk are the two most
significant factors leading to asset loss.

The Office of the Controller administers capital equipment assets and is responsible for the
centralized accounting and reporting.

Equipment purchases must meet all of the following requirements to be considered capital
equipment:

 The cost of the equipment must be $5,000 or greater, per unit or set (see additional
clarification below)

 The College must have title or ownership rights of the equipment

 The equipment must have a useful life of two or more years.

Any equipment purchase that does not meet all of the above criteria must be recorded to the non-
capital equipment expense accounts.

Equipment Upgrade expenses must meet all of the following requirements to be considered a
capital equipment upgrade:

1. The expense must be $5,000 or greater.

2. The expense must increase the productivity or capacity of equipment beyond its original
intent.

3. The expense must extend the useful life by two or more years.

Any equipment expense that does not meet all of the above criteria must be recorded as repairs
and maintenance.

Capital Equipment Unit or Set

General Guidelines

The following costs are applied towards the $5,000 acquisition cost and should be
capitalized with the equipment:

1. Any initial modifications, attachments, accessories, or auxiliary apparatus that

are necessary to make an item of capital equipment useable for its acquired
purpose

2. Shipping charges, protective in-transit insurance, freight, and installation costs

3. Upgrades, modifications, or enhancement parts that increase the useful life of

the equipment by two or more years or add additional functionality

4. Capitalized interest

Types of costs that may not be capitalized as equipment:

 Equipment repair costs

 Separate warranty costs or maintenance contracts

 Demolishing or dismantling costs

 Spare or replacement parts

Multi-Component Equipment
 Multi-component equipment is comprised of individual pieces of equipment or
material items that are connected together to operate as a system. Component pieces
that individually cost less than the capitalization level but, when combined, exceed
the capitalization level, shall be capitalized when purchased for one functional unit.
Component pieces can be purchased from separate vendors and/or with separate
invoices. Multi-component equipment requires use of a project ID to tie all
transactions together. (Example: The purchase of computers for a computer lab can
be considered multi-component equipment for initial purchase and refresh, assuming
the purchase contains a minimum of 10 computers.)

Additional parts not purchased at the time of original purchase shall be expensed
unless the parts individually meets the criteria for capital equipment.

Multi-component equipment is distinguished from fabrications (discussed below) in

that multi-component equipment does not generally require construction or
assemblage over time.

Example #1: Refresh of a computer lab would be considered multi-component

equipment. However, the replacement of a single, malfunctioning computer would
not, unless that computer individually meets the criteria for capital equipment.

Example #2: Installation of multiple moveable cabinets in a science lab would be

considered multi-component equipment, if the total cost of the cabinets exceeds
$5,000. Replacing a single cabinet would not, unless that cabinet individually meets
the criteria for capital equipment.

Fabrications

A fabrication is equipment that is constructed or developed by combining parts or

materials into one identifiable unit. To be considered a fabrication:

 All component parts must work together as one unit;

 The aggregate cost of all parts in the completed unit meet the $5,000 capital
equipment threshold; and

 The completed fabrication has a useful life of two or more years.

Individual components acquired during a fabrication project are considered

equipment regardless of their unit costs. For example, three parts of a robotic arm
each costing $2,500 would accumulate to one $7,500 capital asset.

There are several steps involved in creating fabrications and placing fabrications in
service.
 1. Fabrication Approval — documentation requesting approval for the
fabrication must be submitted to and approved by the Controller at the
beginning of each fabrication project.

2. Acquiring Parts for a Fabrication — Fabrications require the purchase of

component parts and/or materials over time, so must be assigned a project ID
in the financial system (Workday). Only costs integral to the fabrication
should be charged to the project for capitalization. Integral parts include any
piece or material that becomes a permanent part of the fabrication, any supply
needed to build the fabrication, and any internal or external shop service fees.

3. Completing a Fabrication — When a fabrication is sufficiently developed and

is available for use AND meet the capitalization threshold, they should be
“placed in service” also known as “PIS” (i.e., considered active equipment for
depreciation). Units are responsible for notifying the Office of the Controller
when a fabrication should be placed in service.
A fabrication’s construction period is generally set by the scope of the project;
however, units should review the status of all in-progress fabrications at least
every 6 months. Projects that have not incurred charges after 6 months should
be reviewed and placed into service or written off if they are impaired and will
not be utilized. Exceptions should be carefully reviewed, but if there is a
compelling reason to extend the project period, please notify the Office of the
Controller for review. If work on the fabrication ends and the capital threshold
of $5,000 is not met, the fabrication account must be closed and the asset must
be expensed. 

4. Adding Additional Expenses to a Completed Fabrication — After a

fabrication has been placed in service any additional costs should be expensed
as incurred. In some instances, additional costs represent an upgrade if the
expense reaches $5,000 and may be capitalized as such. For costs to be
considered a fabrication upgrade, they must increase the useful life by two or
more years or add new or additional functionality to the existing fabrication.
Fabrication replacement parts or repairs are not considered upgrades.

5. Fabrication Modification/Subsequent Project — After a fabrication has been

placed in service, any additional modification or subsequent related project
that meets the capitalization criteria listed in #4 above should be treated as a
separate asset and assigned its own tag number and useful life. The
modification or subsequent project’s tag number should be associated with the
original fabrication.

Example #1: The replacement of the wireless access points for one facility: If the
total cost of the component parts for the wireless system total more than $5,000,
including cabling, wireless access points, and installation, the fabrication would be
considered capital equipment. Replacing a single, malfunctioning wireless access
point would be expensed.
 Example #2: Furniture: If the installation of furniture in a single office totals more
than $5,000 when all components are included (desk, filing cabinets, bookshelves,
chair, etc.), then the office set can be considered capital equipment. Replacing a
single chair would be expensed.

Equipment Associated with Remodeling or New Construction

A group of assets that in total cost $5,000 or more (e.g., three replacement
workstations costing $3,000 each) is not capitalized except for major new
construction and remodeling projects where the $5,000 threshold is waived for the
purchase of moveable equipment and furnishings provided they meet the following
requirements:

The equipment must be non-expendable, tangible personal property having an

economic useful life of two or more years. During the normal course of business,
these items would be expensed solely because they did not meet the College's
$5,000 capitalization threshold. This exception allows for the capitalization of an
original complement of low cost equipment and furnishings for the initial outfitting
of a tangible capital asset or operational unit, or an expansion or renovation to either.

Equipment eligible for this treatment should be budgeted and expensed using the
equipment greater than $5,000 account code. Expenditures for items that do not
meet these requirements should be expensed using the account code for non-capital
(less than $5,000). All equipment that is being capitalized as a group must be
charged to a single project ID and must be purchased by the time the space is placed
in service. Any equipment purchased after the space is placed in service must be
expensed unless it individually meets the capital equipment criteria.

Note: Major remodeling projects are those with a total cost, excluding equipment, of
$100,000 or more.

Example #1: The College constructs a new instructional building with a budgeted
project cost of $10 million dollars. Tangible equipment and furnishings are budgeted
at $1.5 million. Assets that individually meet the capitalization threshold of $5,000
were purchased on the project totaling $200,000. These items should be capitalized
as individual assets. The remaining assets purchased from the equipment and
furnishings budget, which individually do not meet the $5,000 threshold, would be
capitalized as a group(s) of assets with a cost of $1.3 million.

Example #2: Offices are remodeled to house a new instructional unit. The remodel
project costs more than $100,000 and requires furniture and IT equipment totaling
$20,000 (three workstations, a side table, conference table, chairs, overhead
projector). Assets that individually meet the capitalization threshold of $5,000
should be capitalized as individual assets. The remaining assets, which individually
do not meet the $5,000 threshold, would be capitalized as a group of assets.
 Capital Leases

At times, the College may choose to lease capital equipment. Below are the
conditions in the lease agreement that must be met to consider the lease a capital
lease, and therefore be able to use capital funds. One of these conditions needs to be
met.

1. The life of the lease is 75% or greater of the assets useful life.

2. The lease contains a purchase agreement for less than market value.

3. The lessee gains ownership at the end of the lease period.

4. The present value of lease payments is greater than 90% of the asset's market
value.

Administration of capital equipment

 Departments must receive prior approval before a sale, transfer of College capital
equipment assets to an entity external to the College is conducted.

 Disposal of all property will be in a manner consistent with College procedures, which
can be accessed here: [Insert link to Disposition of College Property Procedures].

 Whenever possible, capital equipment assets within the College must be re-used or
reassigned when the original project or need for which it was acquired has been
completed, unless otherwise restricted by the funding source.

 Off-campus use of College capital equipment assets will be permitted only when it is for
a business related purpose contributing to the College's mission.

 Non-capital equipment should be tracked internally by a department when being used off
campus, but Inventory Services need not be notified.

 Per IRS guidelines, capital equipment donated to the College must be retained for a
minimum of three years from the “in service date” prior to disposal.

 Departments are responsible for covering the loss and/or undocumented disposals of
capital equipment assets with net book depreciable value from their departmental
equipment assets carryforward.

 All items (units or sets) that are capitalized must have an inventory tag attached to the
item or assigned to the unit/set. This inventory tag # will be tracked within WD and
depreciated accordingly.

Equipment bought on sponsored projects

Departments may, at times, purchase capital equipment on sponsored projects with
sponsor agency approvals. In these cases, if justified, equipment could be purchased on the
sponsored accounts.

In all cases where capital equipment is purchased using sponsored funds in the College
general ledger system, the equipment is the property of the College and is subject to all
related oversights and procedures.

If a capital equipment asset is purchased with sponsored funds, and the Principal
Investigator or fellowship recipient decides to leave the College and wishes to take the
item (e.g. research equipment) with them, they or the external entity must purchase it from
the department.

Certain granting agencies have a more restricted procurement process so the principal
investigators and grant mangers must work with the Grants Accounting team to ensure
compliance with the Uniform Guidance requirements and thresholds for the procurement
of equipment.

The following excerpt is taken from the Uniform Guidance Section 200.313 –
Equipment:

(d) Management requirements. Procedures for managing equipment (including

replacement equipment), whether acquired in whole or in part under a Federal
award, until disposition takes place will, at a minimum, meet the following
requirements:

1. Property records must be maintained that include a description of the property,

a serial number or other identification number, the source of funding for the
property (including the FAIN), who holds title, the acquisition date, and cost
of the property, percentage of Federal participation in the project costs for the
Federal award under which the property was acquired, the location, use and
condition of the property, and any ultimate disposition data including the date
of disposal and sale price of the property.

2. A physical inventory of the property must be taken and the results reconciled
with the property records at least once every two years.

3. A control system must be developed to ensure adequate safeguards to prevent

loss, damage, or theft of the property. Any loss, damage or theft must be
investigated.

4. Adequate maintenance procedures must be developed to keep the property in

good condition.

5. If the non-Federal entity is authorized or required to sell the property, proper

sales procedures must be established to ensure the highest possible return.
 Note: Non-sponsored fellowship accounts may also purchase equipment as long as
they do so with approval of the fellowship granting agency and the purchase is an
appropriate use of funds per the fellowship.

Accounting:

Capital Funds:

302 Capital Equipment

   312: Capital Equipment purchases requiring a project ID

Capital Ledger Accounts:

5840: Equipment Expense

Equipment under the capital threshold:

5230: Supplies/Minor Equipment Instructional

5231: Supplies/Minor Equipment Non-instructional

Cost Center Managers must budget for this expense when developing their budgets.

Note: Please see the additional policy on Purchased Software License & Maintenance Expenses
for special accounting guidance for the determination of whether to capitalize or expense
software and related expense

Gift Cards & Certificates Regulation

Regulation # 220

Administrative Regulation Type: Administration

Responsible Administrator: Controller

Madison College (the College) welcomes and encourages students, members of the community,
and staff to volunteer time and services to advance the College’s mission.
The College recognizes that the generosity of volunteering could pose some cost on the
volunteers that the College is willing to reimburse in compliance with applicable laws and
regulations. The College also recognizes the hard efforts of its students striving to excellence and
achieve their educational dreams.

The College authorizes the use of gift cards/certificates as an economical and convenient mode
of payment to reimburse volunteers for expenses they pay to render services for the College.

The College also authorizes the use of gift cards/certificates to award to students as incentives
for their participation and attendance, as prizes during students’ events, or as tokens of
accomplishment and achievement.

June 2017

Gift Cards & Certificates

Procedure
Procedure # 220

Purpose

This procedure sets forth the guidelines to purchase gift cards/certificates:

 To award to students as incentives for their participation and attendance, as prizes during
students’ events, or as tokens of accomplishment and achievement.
 To use as an economic and convenient method of payment to reimburse volunteers for
expenses they pay to render services for the College.

Definitions

Volunteer – A volunteer is an individual

 Who performs hours of service for civic, charitable or humanitarian reasons, without
promise, expectation, or receipt of compensation for services rendered;
 Offers services freely and without pressure or coercion, direct or implied, from an
employer; and
 Is not otherwise employed by the College to perform the same type of services as those for
which the individual proposes to volunteer.
 Stipend – A Stipend a is a payment that enables someone to be exempt from waged and
salaried employment in order to undertake a role that is normally unpaid or voluntary, or
which cannot be measured in terms of a task.

Intern – A student or trainee who works, sometimes without pay, at a trade or occupation
in order to gain work experience.

Honorarium – A payment in recognition of acts or professional services for which custom

propriety forbids a price to be set. An honorarium is a payment made without the giver
recognizing himself as having any liability or legal obligation made to a person for his or
her services in a volunteer capacity or for services for which fees are not traditionally
required.

Prize – Something offered or striven for in competition or in contests of chance.

Award – Recognition or something of value conveyed as a result of competition, merit or

in recognition of service rendered to the College.

General Rules

1. It is prohibited by state laws and regulations to give cash or cash-like gifts.

2. The maximum allowable purchase of gift cards/certificates is 100 cards of $50 each, or up to a
maximum of $5,000 per business unit per calendar year. Requests to purchase gift
cards/certificates in excess of $5,000 must be approved in writing by the corresponding Vice
President (VP).
3. Business units can purchase gift cards/certificates to award to students as incentives for their
participation and attendance, or as prizes during students events, or as token of accomplishment
and achievement.
4. Business units can also purchase gift cards/certificates to disburse as a convenient and cost
effective method of payment to pay nominal fees, stipends, and honorarium, and to reimburse
volunteers for expenses they pay to render services to the College.
5. Although a volunteer can receive no compensation, a volunteer can be paid a nominal fee or be
reimbursed for expenses paid to render services to the College. Bona fide volunteers can receive
reasonable in-kind benefits in lieu of nominal fees. e.g., outstanding volunteer of the year award,
recognition in a newspaper article, discounts (bookstore, cafeteria, gym), parking and other
transportation benefits, meals and lodging at nonprofit premises, no additional cost services,
education benefits, etc.
6. A fee is not nominal if it is a substitute for compensation or tied to productivity.
7. Stipends and nominal fees must not be tied to hours of work that look too much like a
prohibited ‘substitute for compensation’.
8. The two straight forward ways to cover volunteers’ expenses are (1) to reimburse particular
expenses they can document having spent to render services to the College and (2) for expenses
that are more difficult to document (such as commuting or lunches) a onetime nominal allowance
that covers the volunteers’ expenses.
9. Because gift cards/certificates have a readily ascertainable value, they are considered taxable
income regardless of the face amounts of the gift cards/certificates.
 10. If a volunteer receives anything of value exceeding $500 a year, that person must be treated as
paid staff or as an independent contractor.
11. For non-employees, the value of all payments and awards in an aggregate amount of $600 or
more per calendar year must be reported to the IRS on Form 1099-MISC. A W-9 Form must be
requested from all individuals who might receive gift cards/certificates award(s) or payment(s) of
an aggregate amount of $600 or more in any specific calendar year. The Finance Office shall track
these individuals for reporting purposes.
12. For students, the value of all payments and awards in an aggregate amount must be included in
the corresponding student evaluation of financial aid benefits eligibility.
13. For employees, the value of a gift card/certificate is considered compensation and is subject to
federal, state, employment tax withholding, and employee W-2 Form reporting.
14. It is prohibited to award any gift cards/certificates to an employee that can be construed or
implied as substitute for compensation.
15. An employee cannot volunteer time and services to perform the work (s)he is employed and
paid to perform.
16. An employee must freely volunteer and without pressure or coercion to render services or
perform tasks that the employee is employed/paid to perform.Business units that purchase gift
cards/certificates must designate a corresponding custodian.
17. Business units that purchase gift cards/certificates must designate a corresponding custodian.
18. Business units that purchase gift cards/certificates must adequately safeguard them.
19. Transfer of purchased or on-hand gift cards/certificates between business units is prohibited.
20. Noncompliance with this procedure could lead to disciplinary actions.

Procedure

How to purchase gift cards/certificates?

1. Gift Card/Certificate Authorization Form

o Business units must use the gift cards/certificates authorization form that the Finance
Office provides.
o The gift cards/certificates authorization form must be completed and submitted to the
immediate Cost Center (CC) manager for review and approval. The form must be
completed and approved even when purchasing one (1) gift card/certificate.
o Regardless of the purchasing or payment method i.e., PO, check, direct invoice, or P-
card, the authorization form must be completed and approved before the purchase is
made.
o The business purpose or intent of usage of the gift cards/certificates must be clearly and
explicitly stated on the authorization form. For example:
 Meal reimbursements for student attending conferences.
 Honorariums and stipends (e.g., testing, proctoring, note taking).
 Nominal fees for host families.
 Service Learning Academy – payments to student leaders.
 Mentor payments.
 Incentives, prizes, or awards.
2. Gift Cards/Certificate Tracking log
o Business units must use the gift cards/certificates tracking log that the Finance Office
provides.
 o The tracking log must be up-to-date at all times.
o The tracking log must include the following information but is not limited to:
 Date of purchase.
 List of itemized gift cards/certificates.
 Gift cards/certificates’ identification numbers.
 Gift cards/certificates’ face dollar amounts.
 Type of gift cards/certificates i.e., amazon, PDQ gas card, Bookstore, etc.
o When gift card/certificates are disbursed, the corresponding business units and/or their
designated custodians must provide the following information:
 Date when recipients received their gift cards/certificates.
 Recipient first and last name.
 Recipient address and phone number.
 Recipient status i.e., employee, student or other.
 Optional information (Recipient signatures; event’s name, date and location).
o The gift cards/certificates tracking log must be kept up-to-date at all times for
accountability, audits, and tax reporting purposes.
3. Gift Cards/Certificates Safeguard and Audits
o Business units are responsible for the safety, safeguard and count of their gift
cards/certificates.
o On-hand gift cards/certificates must be secured at all times in a locked drawer, cabinet
or facility.
o Only designated and authorized staff members should have access to the on-hand gift
cards/certificates.
o The gift cards/certificates tracking log and the gift cards/certificates on-hand must be
available for Internal Audit and the College’s Controller to review and audit at all times.
o Internal Audit and/or Finance Office will make unannounced inspection visits to audit
the purchase, disbursement, and on-hand gift cards/certificates.
4. Tracking Log Transmittal to Finance Office
o Business units must submit their gift cards/certificates tracking log to the Finance Office
by December 10th of each year.
o The Controller shall aggregate the disbursed gift cards/certificates by recipient, and
make a determination as to:

 Which recipients received gift cards/certificates in an aggregated amount in

excess of $600 for Form 1099-MISC reporting purposes.
 Which employees received gift cards/certificates for Form W-2 reporting
purposes.
2. Tracking Log Transmittal to Student Financial Support Services
o Business units must submit their gift cards/certificates tracking log to the Student
Financial Support Services on weekly basis.
o The Director of the Student Financial Support Services shall aggregate the disbursed gift
cards/certificates by recipient, and make a determination as to:
 Which students received gift cards/certificates.
 How to integrate the received amounts into the corresponding students’
evaluation of financial aid benefit eligibility.
Signature Authority
Policy #227

Policy Type: Administrative Services

Responsible Administrator: Vice President for Administration

Location of Related Procedures: Vice President for Administrative Services

The President has the official authority to bind the District in contractual matters.  The President
has the authority to designate this responsibility. Therefore, any zero dollar contract or contract
of $10,000 or greater shall have the signature of the President, Provost or appropriate Vice
President.  Any contract of $9,999.99 or less can be signed by the appropriate Cost Center
Manager.  All contracts shall have the signature of one of the above-referenced individuals.

Record Retention Regulation

Regulation #226

Administrative Regulation Type: Administrative Services

Responsible Administrator: All Vice Presidents and Provost

Madison Area Technical College (“Madison College”) personnel, including but not limited to
employees, consultants, and others working for the College are required to comply with record
management policies such as those outlined in Wisconsin Statutes, the Board of Regents
policies, Federal regulations, Wisconsin Technical College System policies, and any other
regulation placed upon the work being completed as a Madison College employee.

Compliance with these record management policies includes record retention, confidentiality,
disposal, and storage of not only paper documentation but also electronic documentation.

April 2014
May 2019

Travel Expenses Regulation

Regulation # 204
 

Administrative Regulation Type: Administration

Responsible Administrator: Vice President for Administrative Services

                                                        Controller

Location of Related Procedures: Office of Vice President for Infrastructure Services

                                                                   Office of the Controller

Travel may be necessary for the performance of regular business and professional development.
Regular business includes those activities that are required for completing the tasks within one's
job responsibilities. Professional development includes activities for the purpose of professional
enhancement and growth.

Travel expenses shall be reimbursed while away from one's primary work site in accordance with
procedures established by the district.

District Board members and the President shall receive their actual and necessary expenses
incurred in the performance of their duties, pursuant to Wis. Stat. 38.08 (4). Any claims for
reimbursement for expenses must be accompanied by a receipt and an explanation of the
reasonableness of the expense.

July 1998
September 2006
April 2014

Travel Procedures
Procedure #204: 

Contact Person: Controller

Goal: Provide requirements for authorized travel-related expenditures within required guidelines

Contents

Definitions
Policy Statement
Procedure
General Limits [Wisconsin Administrative Code TCS 6.04 (2 & 3)]
 Reimbursable/Payable Expenses
APPENDIX: Mileage Reimbursement
APPENDIX: Travel Payment Methods
APPENDIX: International Travel Guidelines

Definitions

Campus – The employee’s assigned place of business. Some employees may be assigned
to more than one campus.
District – The Madison Area Technical College district.
Home – The place you maintain your family home/residence.
In-State Travel – Travel within the State of Wisconsin.
International Travel – Travel outside of the United States.
Travel Status – A traveler is in travel status when on a business trip that requires travel
for more than 12 hours per day.
Out-of-State Travel – Travel within the United States but outside the State of Wisconsin.
Traveler – Anyone traveling on behalf of the District for business purposes. For the
purposes of this policy, this does not include students.

Policy Statement

It is understood that District business may require staff/faculty to travel. Individuals should
conduct their travel with an awareness that they are using public funds, the vast majority of
which are derived from taxpayers and student tuition payments. It is our responsibility to
be attentive to the reasonable and effective use of the resources provided by the public, our
students and their families for their education. Madison College will pay for normal,
reasonable and prudent business related expenses that are incurred by individuals traveling
on official District business whose purpose is to further the mission of Madison College.

To Whom this Policy Applies

 Individuals traveling on District business, regardless of the source of funds

 Individuals with supervisory responsibility for District budgets
 Individuals who make District travel arrangements for themselves and/or for others
 Individuals who initiate, review, approve, process, or record financial transactions on
behalf of the District.

Responsible Parties:
Cost center managers are responsible for assuring that within their units or schools:

 All travel policies are adhered to

 Travel commitments can be funded by available resources
 All travel is approved by the supervisor
 All required materials are included when requesting payment/reimbursement

Travelers are responsible to ensure that all travel expenses:

  Are for valid District business-related purposes
 Are in accordance with District policies and procedures; and
 Are a prudent use of public and District funds.

Individuals traveling on District business are expected to choose the least costly method of
transportation that meets the traveler's scheduling and business needs.

External sponsors (such as grant agencies) may have more or less restrictive rules than the
District. Individuals traveling on sponsored funds should follow the most restrictive
applicable policy (District policy or sponsor rules). However, if the sponsor has given
prior written approval, expenses generally not allowed on non-sponsored funds may be
allowed on sponsored funds.

Travel expenses must be approved by a person who has been authorized to approve or
deny reimbursement of travel expenses. Under no circumstances should an employee
approve the expenses of their supervisor.

Units of the District are prohibited from establishing their own separate policies in lieu of
this District-wide policy.

Any travel to an international destination that uses District funds is subject to additional
pre-authorization including Center for International Education, Provost and President and
requires formal notification of the District board as public record.

International travel with students or community participants (e.g. education abroad

programs) must receive pre-authorization by review of the International Education
Committee in addition to other travel approvals. The Center for International Education
coordinates all education abroad proposals.

This policy is required to be approved by the Madison Area Technical College Board.
Approval was granted on June 7, 2017.

Procedure

Travel expenses must be in compliance with external regulations, including Wisconsin

Administrative Code TCS 6.0 and tax regulations under the Internal Revenue Code. This
policy was developed to comply with those regulations. Travelers are responsible for
understanding this policy and procedure before planning any travel on behalf of the
District.

General Limits [Wisconsin Administrative Code TCS 6.04 (2 & 3)]

 Out-of-state travel cannot occur without an approved spend authorization.

 Any travel to an international destination that uses District funds is subject to additional
pre-authorization including Center for International Education, Provost and President and
requires formal notification of the District board as public record. Appendix: International
Travel Guidelines provides additional guidance for international travel.
  Travel expenses for individuals not on official District business (spouse, family member,
friend, etc.) are not reimbursable.
 Travel on a non-commercial airline is not reimbursable unless the cost is less than the
lowest cost commercial rate.
 Expenditures for alcohol are not reimbursable.
 

Travel Documentation/Reimbursement Request
Travel payment/reimbursement is in accordance with the Appendix: Travel Payment
Methods. Travelers must provide adequate documentation to substantiate the travel, and
must submit travel reimbursement requests within 60 days of the conclusion of travel. For
travel on sponsored projects, travelers must submit travel reimbursement requests within
60 days of the conclusion of the trip or before the end date of the grant, depending on
which deadline is sooner. Regardless of funding source, travelers must process expenses
incurred near the end of the fiscal year in accordance with the year-end accounting
calendar to ensure reporting in the correct accounting period.

In general, receipts are required for expenses over $25, if that expense is not a meal or
incidental (See Meals and Incidentals below). In the case of lodging, detailed itemization
of expenses is required.

Departments, campuses, and units may receive requests not meeting the requirements for
documenting and requesting reimbursements in a timely manner. Travel and expense
reimbursement requests which are not adequately documented in accordance with this
policy, or are not submitted within 60 days, will be denied. Any prepaid expenses (e.g.,
paid with a Travel Card) will be collected from the employee as described in the
Repayment of Unsubstantiated/Unallowable Expenses section. Exceptions due to
legitimate extenuating circumstances may be allowed. Exceptions must be approved by the
Controller or vice presidential unit. The reimbursement request must include the rationale
for determining that the circumstances warranted approving the request.

Currency Exchange (International Travel)

When charges in foreign currencies, travelers must:

 Submit foreign expenses in U.S. dollars using the exchange rate in effect during the dates
of travel;
 Include documentation indicating the exchange rates used to make the conversions; and
 For purchases made with a credit card, use the exchange rates provided by the credit card
company for purchases made with a credit card. (The OANDA website provides current
exchange rates and can be used for all other out-of-pocket expenses.)

Repayment of Unsubstantiated/Unallowable Expenses

In cases where the District pays for travel expenses (either through Travel Card purchases,
advances, or otherwise) that are not allowable according to this travel policy, sponsored
project requirements, or are not appropriately substantiated, the funds will be recovered by
one of the following methods:
  The traveler pays the District via personal check or money order (not cash). The traveler
must include the payment with the related Expense Report or Travel Card transaction
documentation and justification. All payments and documentation due to their department
must be submitted within 60 days of the determination that the expenses are unallowable
or when submitting Travel Card documentation in accordance with processing guidelines.
 In cases where the employee does not submit payment as required above, the employee
and the District will establish a payment plan or will suspend other non-payroll payments.
 For amounts deemed un-collectable (i.e., the traveler is no longer a District employee), the
District may seek legal remedies against individuals who do not repay improper charges
and reimbursements, and/or report the amount due to Payroll as taxable compensation to
the individual.

Situations resulting in the traveler owing the District should be avoided and not recurring.

Reimbursable/Payable Expenses

The following sections detail reimbursable/payable expenses for transportation, including

mileage; lodging; meals and incidentals; and other expenses (such as passports and
parking).

Note: This procedure is not all encompassing. If employees incur legitimate additional
expenses due to conditions outside the employee’s control (e.g., inclement weather) or
unmentioned types of expenses are incurred (e.g., camping instead of using a hotel), the
College will reimburse those additional expenditures in accordance with the guidelines set
forth in this section.

Transportation
Travel should be by the most direct and cost effective route. Employees who are going to
the same destination (such as for the same meeting) are encourage to car pool. Any
Madison College staff driving on District business using their personal vehicle is required
to be an “Authorized Driver” of the District, have a valid driver’s license, and carry the
required amount of insurance. The Driver Authorization Application form is located in the
forms database on the Madison College website. This form must completed and approved
in advance of the individual driving for the District. The traveler’s manager is responsible
for ensuring the individual is authorized to drive. The driver authorization form should be
submitted according to the directions on the form and should not be attached to the
expense report.

 Privately-owned vehicles/Mileage Reimbursement –

o Allowable travel in privately-owned vehicles will be reimbursed at the IRS
rates in place at the time of travel.
o In general, any mileage reimbursement request related to same day
business travel should not include travel from home to your assigned
workplace. Further information with sample scenarios about mileage
reimbursement is available in Appendix: Mileage Reimbursement.
o When using a privately owned vehicle in lieu of air transportation,
reimbursement is limited to the lesser of the cost of lowest airfare available
 or mileage reimbursement. Use of a personal vehicle in lieu of airfare must
be approved by the manager in advance of the travel.
o Traffic citations and/or parking tickets are the employee’s responsibility.
 Taxi/Shuttle: Taxis or shuttles to and/or from activities that are not related to District
business (e.g., personal meals at restaurants or non-work related entertainment) are not
reimbursable.
 Vehicle Rental: The District allows rental of a car only where any of the following apply:
o The traveler needs to visit multiple sites
o The traveler must transport non-personal bulky equipment or material
o Public transportation is not available or the cost of public transportation
exceeds the cost of car rental and all expenses related to car rental
o The cost of car rental and all expenses related to car rental is less expensive
than cost of mileage reimbursement
o More than one District employee is traveling and cost of public
transportation for all travelers exceeds the cost of car rental and all
expenses related to car rental

Employees must rent the smallest vehicle that meets business and medical needs. In
most cases, the vehicle rented will be an economy car. Madison College receives
contracted rates from Enterprise-Rent-A-Car, but more affordable rates may be
found with other vendors.

Optional insurance or features offered by rental car agencies are not reimbursable. If
payment is made by Travel Card, MasterCard travel insurance is included.

 Air Travel
oTravel is limited to the lowest cost logical fare. If economy fare seats are not
available, the employee shall obtain a statement from the carrier
representative that a lower cost seat was not available.
o If travel dates include personal days and/or a personal leg of travel,
documentation of the flight cost for just the conference dates and flight cost
of dates that include personal days is required. Date of documentation must
be the same date you booked your flight. Traveler will be allowed the lesser
of the two amounts. Any extension of the stay for personal travel will not be
reimbursed.
o Flight insurance should not be purchased. If Madison College directly pays
for the airline ticket via Travel Card or purchase order and flight insurance is
purchased, traveler will be asked to reimburse the District for that amount.
If traveler receives a refund from such insurance, traveler will be required to
give refund minus cost of insurance to the District.
o A charge for additional checked baggage is allowed, provided the checked
baggage is not recreational in purpose (i.e., skis, golf clubs).
 Train/Bus Travel
o Travel by train or bus shall be limited to coach, if available, unless overnight
where accommodations should be limited to roomette.
o When travel by train or bus is used in lieu of air transportation or vehicle,
reimbursement is limited to the lesser of the cost of lowest airfare available
 or mileage reimbursement. Use of a train/bus in lieu of airfare must be
approved by the manager in advance of the travel.
 

Lodging
Travelers are expected to choose lodging that meets the traveler's schedule and business
needs. Receipts are required for all lodging.

Non-Conference/Business Meeting/State-called Meeting – Domestic or International

lodging: Departments will reimburse travelers for actual expenses up to 100% of the
lodging nightly rate (before taxes) for the destination city, as referenced on the US
Government General Services Administration (GSA) website for domestic lodging and the
U.S. Department of State website for international lodging.

Conference/Business Meeting/State-called Meeting – Domestic or International

lodging: The lodging rate limit does not apply to conference travel, where the traveler is
paying a pre-negotiated rate offered by the conference. In cases where conference facilities
are completely booked, travelers should obtain lodging based on the non-conference
guidelines provided above. Documentation must be included that shows the conference
hotel (such as a conference brochure). If there are multiple conference hotels,
documentation of those hotels must be provided.

Local Lodging: Employees traveling locally (within the District) do not require an
overnight stay and that cost will not be paid or reimbursed.

Meals and Incidentals

Travelers in travel status are reimbursed up to the Meals and Incidental Expenses (M&IE)
per diem specific for the destination city and time of year of their travel according to the
GSA website for domestic travel or the U.S. Department of State website for international
travel. Travelers do not need to provide receipts (unless required by an external sponsor)
for reimbursement of travel meals or incidental expenses included in the daily per diem.
Travelers should not use their Travel Card for meals.

The M&IE rates include:

 Meals, non-alcoholic drinks, tax & tip

 Incidentals – e.g., baggage carries, bellhops and hotel maids. Note: Travelers may request
reimbursement for laundry for travel lasting seven (7) or more consecutive days.

Travelers who are not in travel status do not receive any meal reimbursement.

Any portion of the per diem that covers meals which are also provided as part of the
conference fees will not be reimbursed, unless there is a business or health reason for an
alternate meal. An agenda or brochure must be provided when claiming meal
reimbursement for a business event. Meal breakdowns are available on GSA’s website.
First and last days of travel will be reimbursed up to 75% of the per diem. See the example
below for more details. Note that the first day of travel or departure day is the day you
leave your home or office. The last day of travel or return day – the day you return to your
home or office.

Examples:
Full day of travel (Full Per Diem): An employee travels to Washington DC and NO
meals are provided during a full day of travel.
Washington DC M&IE = $69
Calculation: $16 (breakfast) + $17 (lunch) + $31 (dinner) = $64 + $5 (Incidentals) =
$69.00/day

First or last day of travel (75% of Per Diem): An employee travels to Washington
DC and NO meals are provided on a travel departure or return day.
Washington DC M&IE = $69
Calculation: $16 (breakfast) + $17 (lunch) + $31 (dinner) + $5 (incidental) = $69 x
75% = $51.75.

First day of travel with conference meal included: An employee travels to a

conference in Washington DC and lunch is provided on the first day of travel. (Total
meal per diem less the allowable rate for the provided meal multiplied by 75%)
Washington DC M&IE = $69
Calculation: $16 (breakfast) + $31 (dinner) + $5 (incidental) = $52 x 75% = $39.

Other Travel Expenses

Airport Parking: Parking fees at airports or off-airport facilities should not exceed the
cost of round trip taxi fare to/from the traveler's home/office.

Combined Business and Personal Travel: Travelers must remove non-business related
expenses before submitting a reimbursement request, when they combine personal and
business travel. If the traveler uses an indirect route or interrupts travel for personal
convenience, any additional expenses incurred are the sole responsibility of the traveler
and should be documented. Travel expenses for individuals not on official college business
(spouse, family member, friend, etc.) are not reimbursable.

Communications during International Travel: Expenses incurred for phone, Internet

access or other communications required for District business during international travel
may be reimbursed. Employees are expected to use the lowest cost appropriate
communications for conducting District business. International cellular data charges can
be exorbitant in some locations and should not be used unless other access to Internet is
not available.

Downtown Madison Parking: Parking expenses while doing business at the Downtown
Education Center will be reimbursed if over $2.50 per reimbursement request. Any less
than $2.50 is considered de minimus. Reimbursement should be submitted to 100-719-
P96850-District.
 Flight Insurance: Flight insurance is not reimbursable.

Insurance for International Travel: All District employees participating in authorized

international travel are enrolled in an international insurance service that provides medical
and emergency services abroad. Insurance enrollment is mandatory and is coordinated by
the Center for International Education. The cost of insurance is billed to the traveler’s
work unit. Contact the Center for International Education for rates and policy information.

Passports: Employees participating in international travel must have a valid passport.

Passports are individualized identity documents and are valid for 10 years. The District
does not reimburse the cost of passport acquisition or renewal. Standard Passport
application or renewal takes a minimum of 8 weeks. Employees required to participate in
international travel with less than 8 weeks notice by the District may be reimbursed for the
costs of expedited passport application processing.

Travel Advances: Travel advances are generally not allowable. Employees should use
their Travel Card if they need to prepay expenses.

Travel Assistance: If you travel over 100 miles from home, you have access to a free
Emergency Travel Assistance program. This is part of our UNUM disability insurance
plan for full-time employees. If you need travel assistance, call (800) 872-1414 within the
U.S. or +609-986-1234 outside of the U.S. (Reference #: 01-AA-UN-762490). Note: This
benefit is available even if you are not traveling on District business

Travel for Interviewees: The District may reimburse all or part of reasonable and
necessary travel expenses actually incurred in connection with oral examination and
employment interviews for final round interviews only and shall be paid for by Human
Resources. All reimbursements shall be documented in writing and approved, in advance,
by the department manager and Human Resources. Reimbursement for travel, meals, and
lodging shall be limited as indicated in this document. Managers are encouraged to use
Skype or other distance technology for other interviews.

Visas: If a visa is required for authorized District business travel, visa fees and/or
expenses related to travel to appropriate embassy for processing may be reimbursed.

Appendix: Mileage Reimbursement

Sponsored Projects/Grants: Sponsors may have more restrictive or different policies than
stated below. Travelers are responsible for being knowledgeable of and compliant with
Sponsor requirements. Travelers are expected to comply with the more restrictive of the
policies.

Mileage
Reimbursable mileage is the travel an employee incurs beyond normal commute mileage
 (from home to the office and home again) on a normal workday. The mileage rate includes
gas, vehicle maintenance, insurance, and other personal vehicle related costs.

When traveling to another site for work, the mileage claimed should be the total miles
traveled less the employee’s normal commute to and from home. Three examples are
provided below. Many other combinations of travel are possible.

Mileage rates are set by the IRS. When traveling between campuses, the standard mileage
listed here should be used. The table is linked from the Expense Report task in Workday.

Mileage Reimbursement Examples

Example 1: An employee lives in Sun Prairie and works at Truax. The employee
needs to attend a one day meeting at the West Campus in the middle of the day. The
reimbursement mileage would be:
16 miles (Truax to West Campus)
+16 miles (West Campus to Truax)
32 miles

Example 2: The same employee leaves from home in Sun Prairie on a normal
workday, goes directly to a one-day meeting at West Campus (28 miles), and returns
directly home after the meeting. The reimbursement mileage would be:
28 miles (Home to West Campus)
+28 miles (West Campus to Home)
- 18 miles (Normal Roundtrip Commute)
38 miles

Example #3: The same employee leaves from home in Sun Prairie, goes directly to
West Campus, and returns to the office to complete the workday. The
reimbursement mileage would be:
28 miles (Home to West Campus)
- 9 miles (Normal One-Way Commute)
+16 miles (West Campus to Truax)
35 miles

Appendix: Travel Payment Methods

All travel paid or reimbursed from college-administered funds must be processed in

compliance with the college travel policies and procedures, regardless of the funding
source. Employees who travel are expected to exercise good judgment when incurring
travel costs. One mechanism for reducing costs is to setup ACH (automatic) payment for
expense reports. An employee may be reimbursed for reasonable and necessary travel
expenses actually incurred in the performance of official duties in accordance with the
provisions herein.

Because of potential liability implications, all Madison College official out-of-state

business travel should be authorized and approved by the employee's supervisor in
advance of departure through the Workday Spend Authorization Request process. The
employee, and the employee’s supervisor, along with any other approving authority, is
responsible for ensuring the travel is appropriate and necessary to the mission,
responsibility or duties of the department and the college.

District employees that have a District Travel Card are not allowed to use their card for
expenses for other District employees; see District Travel Card Manual for further details.
The District employee may use the Travel Card for other non-District employees where
the expenses are reimbursable (e.g., student club and activity travel or candidates being
interviewed for Madison College positions.) The cardholder will be required to provide all
required documentation and will be responsible for reimbursing Madison College for any
expenses that are not allowable expenses or are over the allowable amount. See the Travel
Documentation/Reimbursement Request section for additional details.

The Expense Reimbursement Report is available on Workday. The Expense

Reimbursement Report is a self-service tool used for any employee reimbursable expense.
Most expenses must be reimbursed within 60 days; however sometimes the deadline is
shorter. See the Travel Documentation/Reimbursement Request section for additional
details.

To facilitate the processing of the Expense Reimbursement Report, please stay within the
following guidelines and attach the required documentation. Properly completed and
submitted expense forms are normally processed within 10 business days.

Travel Approval Required:

In-State Travel requires approval from your immediate supervisor. You do not need to
complete a Spend Authorization Request, unless your manager requires you to do so.

All Out-of-State Travel requires an approved Workday Spend Authorization Request.

The Spend Authorization Request must be completed and approved prior to any travel
arrangements being made or travel occurs. The Spend Authorization does not generate a
payment in Workday. Once the travel is complete, an expense report referencing the Spend
Authorization is required for reimbursement. The Spend Authorization Request is
available in Workday

International Travel that uses District funds is subject to additional preauthorization

including Center for International Education, Provost and President and requires formal
notification of the District board as public record. Under no circumstances should any
travel arrangements and/or promotion of trip be made prior to obtaining all levels of
approval. All international travel is coordinated via the Center for International Education.
Appendix: International Travel Guidelines provides additional requirements for
international travel.

Submittal of Expense Reimbursement Reports:

Expense Reports shall be submitted within 60 days of the incurred expense, in most cases.
All expense reports should be submitted by the year-end deadline date so expenditures are
processed in the proper fiscal year. If travel occurs near the end of the year, travelers must
process expenses incurred near the end of the fiscal year in accordance with the year-end
accounting calendar to ensure reporting in the correct accounting period. This may mean
back dating an expense report to a date prior to the end of the fiscal year, if travel occurred
before fiscal year end. Expense report forms can be backdated by changing the “Expense
Report Date” on the first screen in Workday.

Forms received after the year-end deadline date that are not backdated will be charged to
your next year’s budget.

Total expenses, including those paid with a Travel Card, need to be included in the body of
the Expense Reimbursement Report. All travel card purchases must be verified and
included in an Expense Reimbursement Report within 60 days (See the Travel
Documentation/Reimbursement Request section for additional details), in order to be
expensed accurately to the College.

Required Information from Claimant:

1. Completed and approved Workday Spend Authorization attached to Expense

Reimbursement Report, if out-of-state travel or if required by your manager.
2. Business Purpose completed. The Business Purpose is Workday’s term for describing the
type of travel.
3. Completion of Memo Section on Expense Reimbursement Request, including city, state,
and dates of travel, or description of expenses being reported.
4. Worktags entered and modified if necessary.
5. Conference registration information and receipt – attach documentation that shows
conference information.
6. If using personal vehicle, total miles driven along with detail (i.e., Mapquest, Expedia or
Google docs) on starting and destination points must be attached to the expense report.
Please be aware of restrictions on using your home as a point of origin or return. (See
Appendix: Mileage Reimbursement).
7. If you use a vehicle, train, or bus in lieu of airfare and that method was more costly, you
should only be reimbursed for the less costly option.
1. If you submit under mileage reimbursement, select the actual number of
miles, if the mileage is less costly or a number of miles that results in the
total cost at or below the cost of airfare, if mileage was more costly.
2. If you submit for bus or train fare, the total amount claimed should be the
actual amount if below the cost of airfare or the cost of airfare, if the bus or
train was more costly.
8. Scanned copies or original receipts. Credit card charge statements are not acceptable as
documentation because they lack sufficient detail. If the original receipt is not available,
vendors can usually provide receipts upon request. If the receipt cannot be obtained,
employees can complete the Receipt Replacement Form linked from the Create Expense
Report page in Workday.
1. Hotel/motel receipt with charges broken down on a daily basis.
2. Receipt of any airline, train, or bus ticket(s). In the case of an electronic
ticket, an invoice should be attached to indicate an electronic ticket was
 issued to the claimant. If airfare cost includes an extra business day stay,
personal days or leg, additional documentation is required.
3. Receipt for any parking, tolls, taxi, bus, or shuttle when amount is greater
than $25.00.
4. Detailed receipt for car rentals. Optional Insurance is NOT reimbursable.
5. Detailed billing statement for any business calls placed on home or cellular
phone, if requesting reimbursement for phone calls.

Appendix: International Travel Guidelines

The following steps need to be followed once the need for International travel is
determined. Under no circumstances should any travel arrangements and/or promotion of
travel to prospective participants be made prior to obtaining all levels of approval. Please
check with Board schedule to make sure you are meeting the set deadlines.

1. Any employee traveling internationally is required to complete this approval process if you
are traveling in an official capacity for the district and/or any of the following apply:
1. You are receiving wage compensation (vacation is not being used).
2. You are receiving discounted or free travel.
3. Any college funds are being applied to the cost of participation in this travel.
2. Study Abroad Travel (or any travel that is organized or coordinated by a college employee
and includes student or community participants) requires additional approvals. Contact the
Center for International Education (studyabroad@madisoncollege.edu) for additional
information on the process for study abroad proposal, training and approval.
3. Each district employee that will be traveling must complete a Workday Spend
Authorization Request. The following information shall be provided:
1. Name of trip.
2. Dates of travel.
3. Travel destination: All cities and countries being traveled through must be
listed. Travel itinerary including all locations and contact information should
be attached.
4. Detailed breakdown of all anticipated expenses related to travel including,
but not limited to:
1. Airfare
2. Ground Transportation
3. Lodging
4. Meals (see international per diem rates at:
https://aoprals.state.gov/web920/per_diem.asp)
5. Conference registration (if applicable)
6. International travel insurance (see below #5)
5. A budget Worktag (i.e., chartfield) to which expenses will be charged must
be linked to each anticipated expenditure and will require approval from the
associated cost center manager.
6. Purpose of travel: A brief (one paragraph) description that identifies the
purpose of travel and benefit to the college.
7. Once you have submitted the Workday Spend Authorization Request,
approval requests are sent to the manager, cost center manager, vice
 president, and because the travel is international, the request is also routed
to the Center for International Education and the Madison College
president.
4. Travel arrangements and/or promotion of travel to prospective participants may only be
made after the president has approved the travel. If arrangements are made prior to
Madison College President’s approval, cost of such arrangements will not be reimbursed
by the district and will be the responsibility of the traveler. The trip coordinator or traveler
will be notified once president’s approval is granted and the district board has been
informed of the international travel.
5. International travel insurance is required for all employee international travel for security
measures and health care. Once approved for international travel, please contact the
Center for International Education (cie@madisoncollege.edu) and provide the following
information:
1. How you can be reached while traveling abroad (ex: email and phone
number used while traveling).
2. Birthdate.
3. An emergency Contact name and number for the traveler.
4. Department worktag being used for travel expense.
6. For study abroad programs, once approval has been granted, the Center for International
Education will follow up regarding next steps including:
1. Leader(s) and participant training\
2. Participant trip orientation
3. Participant waiver form
4. Participant emergency contact information
5. On-site emergency services
6. If travel is with students and a travel advance is needed, a travel requisition
and purchase order must be initiated by the appropriate
department/functional office.
7. A Workday Expense Report, including scanned copied of receipts for all travel
expenditures, must be submitted within 60 days from the date of return from travel.

June 7, 2017

Emergency Response Regulation

Regulation # 202

Administrative Regulation Type: Administration

Responsible Administrator: Vice President of Administrative Services

                                                        Director of Public Safety

Location of Related Procedures: Vice President of Administrative Services

                                                                   Public Safety Department
The College shall establish, maintain, update, enforce and distribute procedures for emergency
situations that may occur within college-owned or leased facilities.

Emergency situations include, but are not limited to: fire, bomb threat, tornado, or other
disturbances directly affecting the College Community.

These procedures shall be reviewed annually by the Director of Public Safety and shall comply
with all federal, state, local and municipal laws, ordinances, directives, regulations and codes
applicable to this institution. These procedures shall be included in the student and employee
handbooks and be fully available and easy to locate on the College’s website, and made available
upon request through the Public Safety Department.

July 1998
July 2015
March 2017

Field Trips Regulation

Regulation # 317

Administrative Regulation Type: Academic/Instruction

Primary Administrator: Vice President for Learner Success

                                                Employee Relations Director

Location of Related Procedures: Office of Vice President for Learner Success

                                                                   Office of Employee Relations Director

A field trip is a mandatory activity of a course that requires students to engage in activities away
from the normal location of the class. A field trip is directly related to the curriculum content of
the course. Madison Area Technical College acknowledges that such activities may be an
essential component of certain courses and can provide a valuable learning experience.

Field trips may result in additional charges to students. Students shall be informed of any such
additional costs prior to registration.

No additional salary shall be paid to instructors for conducting field trips since they are an
integral part of the course in question.

Permission to add a field trip to a course is granted at the divisional level.

July 1998