Special Purchases Approval
“SPECIAL PURCHASES” – Expense Items Requiring Prior Approval
Quick Reference and Guide
More detailed information and full guidelines for Special Purchase Authority approvals can be found online.
Certain types of purchases made by KCTCS are categorized and entitled “Special Purchases.” Although these expenditures are necessary and appropriate given the circumstances, such expenditures may not normally be approved using general funds, or if approved, without supporting documentation as to the bona fide business purpose. Special Purchases by their nature are special and not of a regular operational nature in occurrence, i.e., weekly, monthly, etc. All “Special Purchases” require the prior written approval of the College President.
- BP 5.12 – Taxability of Awards and Gifts
- BP 5.13 – Incentives to Participants
- BP 5.14 – Taxable and Nontaxable Fringe Benefits
ONLY THE FOLLOWING EXPENSES SHOULD EVER BE CODED @ 50250
|Item||Fund Source||Approval||Taxable||Other Comments|
|Awards, Formal – Employee||01||CEO, VP||Yes||$100 Max (See Note 1) – See also BP 5.12 & 5.14|
|Awards, In-Formal – Employee||01||CEO, VP||Yes||$50 Max (See Note 1) – See also BP 5.12 & 5.14|
|Awards, Student||01||CEO, VP||No||$100 Max; Requires reporting to FA for purposes of award eligibility – See also BP 5.12 & 5.13|
|Gift – Employee, Retirement Recognition||01||CEO, VP||No||$250 Max (See Note 1)|
|Gift – Friend of the College||11||CEO, Adv Office||No||$100 Max|
|Memberships in Professional Organizations (Institutional)||01||CEO, VP||No||Must be in name of KCTCS or College (JCTC)|
|Memberships in Professional Organizations (Individual)||01||CEO, VP||No||ONLY if REQUIRED by KCTCS for employment (See Note 2)|
|Memberships in Professional Organizations (Individual)||11||CEO, Adv Office||Yes|
|Flowers – Classroom USE||01||CEO, VP||No||For instructional purpose|
|Flowers – Illness, Employee||11||CEO, Adv Office||No||$75 Excluding Delivery|
|Flowers – Funeral, Employee & Spouse||01||CEO, VP||No||$75 Excluding Delivery|
|Flowers – Funeral, Employee immediate family, Retiree, OR Donor||11||CEO, Adv Office||No||$75 Excluding Delivery|
|Flowers – Table Center Pieces||01||CEO, VP||No||$30 Per Table, Excluding Delivery|
|Flowers – Congratulatory||11||CEO, VP||No||$100 Excluding Delivery|
|Flowers – Appreciation||11||CEO, VP||No||$100 Excluding Delivery|
|Graduation Decorations||01||CEO, VP||No||$1,000 Max|
|Greeting Cards||11||CEO, Adv Office||No||KCTCS/College Name included; Must be for Official Business Purposes Only; NO Personal Cards|
|Holiday Decorations||11||CEO, Adv Office||No|
|Promotional Items||01||CEO||No||KCTCS or JCTC logo used to promote the College|
Note 1 – Length of service awards are not taxable providing the following conditions are met:
- 1. It must be an award of tangible personal property that does not include cash or a cash equivalent
- 2. Length of service award must be in 5 year increments and
- 3. The award must be presented during a meaningful presentation.
Other service awards may be taxable, please contact KCTCS System Director of Business Services for more information.
Note 2 – If membership is required due to a license or certification that is required by KCTCS as a job requirement or a requirement to maintain the credentials needed or required by KCTCS.
- Prior approval can be obtained via email, but must including the following information:
- Item(s) to be purchased
- Vendor/Merchant Name
- Cost of items
- If inquiring for more than “one” item, list the cost of each with a grand total
- Source of funding – MAKE SURE THIS IS SECURED PRIOR TO MAKING YOUR PURCHASE
- Business Purpose – REQUIRED
- Auditors require a bona fide business purpose with a justification and benefit to the college.
Once approval is obtained, you may proceed with your purchase. Please remember to use the most current Purchasing forms for the type of payment, i.e., BA8 with appropriate payment type marked.
If you use a KCTCS Procurement Card, you are required to provide the following information to the cardholder for their procard documentation IMMEDIATELY:
- Completed BA8 – with appropriate approval signatures and complete chart string information
- Original, itemized invoice (with no tax charged)
- All original approvals
- All student/employee logs for taxability purposes