Purchasing and Accounts Payable | JCTC

Purchasing and Accounts Payable

Quick Reference and Guide

  • Adherence to Policy and Procedure
  • Procard Purchases
  • Meal/Refreshment Purchases
  • Culinary Arts On-Campus Catering
  • Check Request
  • Requisitions/Purchase Orders
  • Honorariums
  • Travel Reimbursement
  • Rental Cars

We are here to assist YOU! Please contact any of us:

  • Pamela Turner
    • Phone: (502) 213-2109
    • Manager of Business Operations
    • Purchasing and Accounts Payable
    • Sustainability
    • Supplier Diversity
  • Tineke Santos
    • Phone: (502) 213-5154
    • Procard Site Coordinator
    • Travel
    • Supplier Diversity
  • Melyssa Ray
    • Phone: (502) 213-2662
    • Purchasing and Accounts Payable
    • Travel
    • Supplier Diversity

Forms can be found on the KCTCS Intranet

Basic purchasing flowchart

Procurement Card (ProCard) Purchases

A ProCard (Visa) is issued to those who routinely purchase supplies/items for classroom or office use. It is the preferred, and in most cases the required way to purchase individual items of less than $500* and total purchase of less than $5,000. ProCard holders must complete an application and training before being issued a card.

Permitted ProCard purchases

  • Single items less than $500 (some items up to $999.00)
  • Total orders less than $5,000, including shipping and handling
  • Typical types of purchases:
    • Registration fees
    • Airfare – PRIOR APPROVAL by College President REQUIRED
    • Office supplies
    • Classroom supplies
    • Periodicals
    • Small services (in which case a Certificate of Insurance MUST be obtained PRIOR to the service performed)

Restricted ProCard purchases:

  • Travel related expenditures (EXCEPT – airfare and registration fees ONLY)
  • Meals (without prior Presidential approval)**
  • Printing services
  • IT Related Equipment items ($500 and above)
  • Orders exceeding $5,000 including shipping and handling (orders must NEVER be split to avoid the dollar cap)

ProCard users must print out their activity monthly (statements/edit sheets are sent via email from PNC), attach appropriate documentation, receipts, etc. and forward to the Business Office for documentation, filing, and auditing BY the established deadline. Those who violate ProCard procedures and/or auditing requirements may have their cards suspended or revoked.

More detailed information and full guidelines for using Procurement Cards

  • Business Procedure 4.2
  • BA8 – Fillable “KCTCS Expenditure Transaction Detail Form”
  • ProCard Holder Guide

**Please note the following guidelines for Employee and Non-Employee Meals (BP 1.13-1.14). These are in addition to the prior approval needed by the appropriate dean or college president for any food purchase (excluding Culinary Arts, Student Classroom Use, and Early Childhood Education).

Jefferson’s Styrofoam Policy

In an effort to reach our goal of zero waste at Jefferson, we are implementing a No Styrofoam Policy on all campuses, which states:
Jefferson Community & Technical College requests that no Styrofoam products are used at meetings and events. Please consider alternatives, such as paper, cardboard, or similar biodegradable items.
To request pitchers, cups, or water coolers for your meeting room or event, please contact the Sustainability Office.


The total amount of the meal cannot exceed the normal meal allowance for an employee in travel status. A BA 50 form MUST be completed PRIOR TO THE EVENT and submitted with the payment document.


Meals and refreshments for employees only, require prior signed approval from the Department Head or Dean and the Budget Manager on form BA50.
Food provided for employees must be for “working meals” with the following stipulations:

  • Breakfast:
    • The meeting must start by 8am and end no earlier than 9:30am.
    • Cannot exceed $10.00 per person including drink and gratuity.
  • Lunch:
    • The meeting must start by 11am and end no earlier than 1:30 pm.
    • Cannot exceed $10.00 per person including drink and gratuity.
  • Dinner:
    • A working dinner meal meetings EXCEEDING $500.00 requires prior written approval of KCTCS Comptroller.
    • The approval must be attached to the completed approved BA50.
    • Cannot exceed $18.00 per person including drink and gratuity.
  • Employee orientations and receptions (refreshments only) are limited to $1000 per occurrence.


Meals and/or refreshments provided for non-employee or guests, require prior signed approval from the Supervisor, Department Head or Dean, Budget Manager, AND the College President.

On-Campus – President’s prior approval is required:

  • Student orientations, cultural, or graduation receptions are limited to $2,500 per event.
  • Official guests (advisory boards, board of directors, etc.) are limited to $1000 per event.

Off-campus – President’s prior approval is required:

  • Hosted by an employee, the amount of the meal cannot exceed $35 per person including drink and gratuity.

Request for exceptions to the total dollar threshold or to the dollar threshold per meal per person is to be sent in advance of the meal to KCTCS Comptroller for approval. Please contact the Business Office.

Employee meal table

Culinary Arts – On-Campus Catering

These instructions include EXAMPLES of the appropriate forms and process for utilizing Culinary Arts for on-campus catering for your events


The requester is responsible for completing the BA50, securing the funding, receiving appropriate signatures and all approvals PRIOR to making final arrangements with Culinary Arts for your catering needs.

The requestor is also responsible for filling in the debit portion of the Journal Entry with the appropriate complete Chart String. The Budget Manager over that budget/chart string must be the one to sign the “Charge BU” line.


  • Contact Marc Lewis with specifics to see if Culinary Arts is available to cater your event.
  • You will need to know a dollar amount in order to complete your paperwork (BA50) for appropriate approvals.
  • Once agreed to by Culinary Arts, complete your BA50 and obtain appropriate approvals.
  • Once approved by the appropriate authority, continue to work with Culinary Arts on specifics of your event.
  • Once the Event has taken place, submit all completed REQUIRED FORMS to Tineke Santos or Pamela Dumm in the Business Office for processing.


  • BA50 – Meal, Refreshments and Accommodations Reports
    • Prior approval is required for ALL meals and/or refreshments provided for any employee, guest, or student 
    • Please remember, for meals, a list of attendees is REQUIRED
  • BA6 – Journal Entry 
    • Invoice from Culinary Arts for YOUR event
    • Copy of Event notice showing dates, locations, etc.

More detailed information and full guidelines for Meal and Refreshment purchases can be found within Business Procedures 1.13 and 1.14.

Refreshments and accommodations report

Instructions for Completing Form

There are three (3) separate sections to this form. Depending on the type of function you are providing for depends on which section you fill out. Please fill out ONLY the section that applies. Please refer to “Instruction Sheet” and/or respective Business Procedure 1.13 or 1.14.

  • Event Date: Date of Event
  • Number of Pages: Page ? of ? including attachments
  • Name of Employee Hosting Meeting or Meal: Host/hostess name
  • Employee Host Title/Procard Holder (If Applicable): Host/hostess title or Name of procard holder
  • Account Distribution Summary: FULL Chart string of budget being charged – Signature approval of Budget Manager is required.
  • Operating Unit Title and Work Location: JCTC – “Campus” – “Department”

SECTION 1 – Employee Working Meal (Please pay special attention to the meeting times and cost per person.)

  • Account 50260 for employee only
  • Employee dinner meeting meals (not refreshments) REQUIRE prior written approval from KCTCS System Director of Business Services.
  • A list of employee attendees is required and the meeting host/hostess must indicate those employees on overnight travel status.
    • Please attach both written approval and list of attendees to BA50
  • **On-site Working Meal requires the prior approval of the appropriate Dean
  • **Off-site Working Meal requires the prior approval of the College President


  • Account 50240 for guests; 50270 for students
  • The number of guests/students should outweigh the number of employees in attendance.
  • A list of employee attendees is required and the meeting host/hostess must indicate those employees on overnight travel status.
    • Please attach both written approval and list of attendees to BA50

SECTION 3 – Refreshment Purchases (Employees) – Requires prior approval by appropriate Dean, Department Head and Budget Manager**

  • Check appropriate box
  • Bona Fide Business Purpose required

**NON-Employee and Student/guest refreshment purchases require prior approval by College President


  • Long Description/Explanation
    • Must include Business Purpose, Event date, location, etc.
    • Must be signed by the Budget Manager over the budget the funds are coming from
  • 1st Line – ALL numbers are required for the DEBIT line

NON - Procurement Card (ProCard) Purchases

**A SUB W-9 MAY BE REQUIRED – Please contact Melyssa Ray, ext. 32662. These must have Melyssa Ray’s typed information or KCTCS will not accept.

BA8 - Check Request Purchases

  • Generally, Check Requests are ONLY used when a vendor does not accept a ProCard and for other restricted and specific types of purchases/payments.
  • The BA8 form can be printed or downloaded

Section 3.2.3 – Allowable Goods and Services – No Dollar Limit

The following goods and services may be vouchered with an invoice or BA8 for
check request with no maximum dollar limit.

  • Student Financial Aid (Prior approval of the KCTCS System Director of Financial Aid required.)
  • Student Refunds (requires prior approval of the KCTCS Director of Treasury Operations)
  • Cataloged Library Materials
  • Utilities (Utilities are recommended, where possible, to be paid via bank draft or procurement card. This includes landline telephone, pagers, and cell phone bills.)
  • Accreditation Fees
  • Advertising
  • Fuel Credit Card
  • Reimbursement of Imprest Cash (requires documentation described in KCTCS Business Procedure 3.6)
  • Honorariums (See Business Procedure 3.15 Honorariums)
  • Payments to Research Subjects (See Business Procedure 3.6)
  • Catering Services ** (Including working meals and meeting meals)
  • Meeting Rooms and Refreshments**
  • Postage*
  • Dues*
  • Membership Fees*
  • Subscriptions*
  • Registration Fees* (Must be charged to account 50112 In-State Registration fees or 50122 Out-of-State Registration Fees)
  • Student Accommodations* (Pre-payment requires KCTCS Director of Business Services prior approval)

*These will be paid by Check Request ONLY if the vendor will not accept the ProCard

BA8 - Requisition Purchases

Requisitions are used for purchases not otherwise permitted through ProCard or Check Request. Generally, it is used for all equipment purchases and orders with line items exceeding $5,000. Information to create the electronic requisition is put on a Purchase Requisition Form BA8 approved by the appropriate Department Head and Budget Manager, forwarded to the Business Office, and entered locally into PeopleSoft. From there it is approved electronically and forwarded electronically to KCTCS for the creation of a Purchase Order, which is sent to the vendor. The more detailed Purchase Requisition form is used to provide the information necessary to secure (and in some cases bid out by KCTCS) the items specified.

BA8 – Honorarium Payments

An honorarium is a one-time payment made to an individual, who is not an employee of the Kentucky Community and Technical College System (KCTCS), for a special non-recurring activity for which a fee is not legally required. An honorarium is provided as a token of appreciation to the individual for participation in an activity and not as a contractual obligation to pay for services rendered. An honorarium is to be used when the college does not expect a particular result that would qualify an individual for temporary employment. In most instances a “deliverable” (e.g. a written report, plan, evaluation, opinion, etc.) is not provided.

Note: An honorarium cannot be used as a payment for specified services rendered by either an independent contractor or a KCTCS employee.

Contact KCTCS Office of Business Services for definition of an independent contractor.

Honorarium examples:

  • Guest lecture or presentation
  • Cultural performance
  • Presentation of research papers
  • Participation or leading of colloquiums, workshops, and seminars

General Guidelines for all Purchases

  • Payment should never precede the receipt of goods or services. Any exceptions should have the Purchasing Office’s knowledge and approval.
  • A proper Chart String should always be provided, and signed approval by that Budget Manager..
  • Purchases from Fund 12 (Grants and Contracts) should have the approval of the Grants and Contracts Office before submission to the Business Office.
  • Purchases from Fund 11 (Gift) should have the approval of the Advancement Office prior to submission to the Business Office.
  • A ProCard must always be used whenever possible for single items less than $500 and for total orders less than $5,000 including shipping and handling.
  • If a ProCard is used for services (electrical, HVAC, etc.), we must have insurance information on file BEFORE services are rendered.
  • Services rendered for over $5000 MUST be done on a Requisition BEFORE services are performed. It will be processed as a Confirming Requisition.
  • Original supporting documentation should always be attached to forms sent to the Business Office (Check Requests, Purchase Requisitions, ProCard Edit Sheets, etc.).
  • Any food purchases require prior approval on a completed BA50 form by the appropriate level Dean or College President and Budget Manager.
  • Procedure for emergencies:
    • If after normal business hours and involving loss of property and/or harm to individuals:
      • Do whatever is necessary.
      • You will be asked for justification and/or explanation after-the-fact.
    • Otherwise, contact the Purchasing office BEFORE making any commitments or beginning work.
      • Verbal approval or an emergency P.O. can be processed very quickly in emergency situations.
  • When in doubt, contact the Purchasing Office BEFORE making the purchase:
    • (502) 213-2109 – Pamela Turner
    • (502) 213-5154 – Tineke Santos
    • (502) 213-2662 – Melyssa Ray

Travel Reimbursement Information

More detailed information and full guidelines for Travel Reimbursement can be found at https://policies.kctcs.edu/administrative-procedures/5-8-1-P.aspx

Forms can be found at https://kctcs.sharepoint.com/sites/employees 

Please note:  In order to avoid delay in reimbursement please make sure your voucher is complete by utilizing the checklists below. We must return any voucher that is missing any of the information below. This is required by the Auditors.

ProCard must be used to purchase rail and airfare, unless there are extenuating circumstances. If so, please write an email explanation, send it to the Business Office and approval will be sought from the Comptroller. If approved and paid by personal credit card you must include a receipt showing payment, include a copy of the approval and document the explanation on the voucher.


ProCard or check request must be used to pay for registration fees, unless there are extenuating circumstances. If it is too late to process a check request which requires 14 days and they do not accept procard please contact the Business Office.

In state voucher:
Did I?

  • Include correct signatures
    • Employee
    • Supervisor
  • Form filled out completely/Required documents included
  • Travel broken out by day
  • Submitted within 30 days of travel (If not, explanation included?)
  • Includes conference registration/agenda as support documentation
  • Includes original, itemized hotel receipt as support documentation
  • If Registration fees not paid via procard include approved justification statement
  • If approved by President prior to trip - Rental car justification and approval included
  • Business purpose is complete, no acronym’s used.
  • Claim the in state subsistence rate
  • Include Account/budget string and it passes budget check
  • Misc. receipts included for reimbursement (parking, cab fare, etc.)

Out of State travel: All of the above that pertain to your travel and including -
Did I?

  • Include correct approving signatures – Employee, supervisor, Budget Manager, etc.
  • Includes airline ticket/itinerary as support documentation
  • Includes original signed out of state authorization form as support documentation
  • Airfare and Registration fees not paid via procard include justification statement
  • Claim the out of state subsistence rate


Travel Request worksheet

Vehicle Rental Procedures - Local and Travel Status

Generally, for college related travel it is KCTCS’s policy not to rent vehicles, but rather to use college vehicles or reimburse employees for mileage (per KCTCS Business Policy 1.17.1).

When rental of a vehicle is necessary for a group (such as a SACS visiting team) or truck rental (such as for transporting equipment and supplies) it must have prior written approval of the Jefferson Community and Technical College president (or designee) which must be attached to the payment document (ProCard statement).

For employee travel, when a college vehicle is not available or practical, the preferred method is to reimburse mileage (local) or use public transportation (travel status) rather than vehicle rental. In order to rent a vehicle for employee travel, a college vehicle must not have been available or practical, public transportation not available or practical, or it can be demonstrated that it is the most economical means of travel versus the mileage reimbursement (BP 1.17.1). In all cases it must have the prior written approval of the Jefferson Community and Technical College president (or designee) which must be attached to the payment document (Travel Voucher).

The cost for all rentals will be charged to the department traveling.

Employee Local/Vicinity Travel

Following KCTCS policy (BP 1.17.3) Jefferson Community and Technical College generally does not rent vehicles for local/vicinity travel except in certain situations. If a college vehicle is not available, employees should use their personal vehicle and submit a travel voucher (BA3) for reimbursement of their mileage. There may be an exception to rent a vehicle (outlined in BP 1.17.3) if the employee’s car and/or the college’s vehicle will not accommodate the number of people traveling safely or if the rental is the most economical means of travel versus the mileage reimbursement.

An employee preference to use a rental vehicle is not a valid condition for an exception.

In all cases, the rental of a vehicle must have the prior written approval of the Jefferson Community and Technical College president (or designee) as well as the budget manager/supervisor of the department that will be charged. The vehicle must also be the most economical class of car, determined by the number of employees traveling.

All local rentals must be arranged through the Business Office. For personal employee travel, a personal credit card must be used for the rental and a Travel Voucher used for reimbursement.

Employee Travel Status

Employees in travel status (more than 40 miles away from the college and overnight stay required) should utilize public transportation (bus, subway, taxi, etc.) if possible rather than rent a vehicle. When it is not practical (exceptions below), employees must have prior written approval from the Jefferson Community and Technical College president (or designee) to rent a vehicle and this approval must be attached to the Travel Voucher.

Section 1.17.4 – Rental Cars While on Travel Status

A. It is the practice of KCTCS that its employees use public transportation while on travel status. Employees are to use buses, subways and/or taxis for transportation while traveling, except in special and unique situations described below. However, written approval as defined in business procedure 8.1.4 for out-of-state authorization with employee justification must be attached to the travel voucher (BA3) or to the procurement card cardholder’s statement.

  1. The distance from the arrival airport to accommodations and then to the meeting location is of sufficient distance that public transportation is not feasible, i. e., 25 miles.
  2. There is a reasonable distance (5 miles or greater) between the accommodations and the meeting location and public transportation, including the use of a taxi not being feasible.
  3. Local transportation is not available.

We have a new state program with Enterprise for vehicle rental. The rates include the damage waiver and liability insurance. To make a reservation go to www.enterprise.com and put in the corporate number under Number 3 (XZ58043). The pass code is KCT. (Personal rentals may use the same contract, but using the corporate number 58A5445.)