Contracts, Procurement, and Risk Management CPRM

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Contracts, Procurement, and Risk Management (CPRM)
Open Forum

• Wednesday, April 8, 2009
• 900 a.m.

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Topics of the Day

• Sales tax changes with Marc Benadiba
• International Education Programs with John
  Battenburg
• Recycling practices with Peter Cron and Richard
  Wagner
• Purchasing tips
• Field trip refresher
• P-Card updates
• Q A

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Sales Tax Changes Presented by Marc Benadiba

• Effective April 1, 2009, the state sales and use
  tax rate increases by 1.
• The 1 tax rate increase will expire on either
  July 1, 2011, or July 1, 2012, depending upon
  whether voters approve to extend it.

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Sales Tax Basics

• Sales and Use tax are generally only applied to
  purchases of tangible goods (equipment,
  furniture, etc.).
• Sales and Use tax are applied at the same
  percentage rate (8.25 for the County of San Luis
  Obispo).

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Sales Tax Basics

• Vendors (usually) include sales tax on their
  invoices billing the University for the purchase
  of tangible goods.
• If the vendor does not charge the University
  sales tax for the purchase, then it is the
  responsibility of the University to apply use tax
  to the purchase.

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Sales Tax on Labor

• In general, sales taxes are not applied to stand
  alone labor charges. However, some labor charges
  in relation to taxable sales may be subject to
  sales tax. For example
• Fabrication Labor is considered taxable
• Manufacturing a new piece of machinery
• Sizing and engraving a ring you are selling
• Cutting metal or lumber being provided to a
  customer
• Altering a new suit to better fit the buyer

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Sales Tax on Labor

• Sales tax generally does not apply to charges for
  installation labor. For example tax would not
  apply to your itemized charges for installing a
  car stereo.
• Sales tax generally does not apply to repair
  labor. Repair labor is work performed on a
  product to repair or restore it to its intended
  use. For example
• Repairing the broken keypad on a cell phone
• Replacing a hard drive in a used computer
• Repairing damaged paint on your car

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Use Tax

• An employee purchases books from Amazon using the
  University Procurement (credit) card. The receipt
  provided to the employee does not include sales
  tax.
• Accounts Payable records and pays the charges for
  the books purchased, charges the department use
  tax and remits the use tax to the State Board of
  Equalization.

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International Education Programs

• Presented by
• John Battenburg

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Recycling Practices

• Presented By
• Peter Cron from S.L.O. County I.W.M.A
• And Richard Wagner from Cal Poly

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Purchasing Processes

• CPRM Brochure - Helpful Information to Assist in
  Purchasing Processes
• CPRM Procurement website with similar
  information http//www.afd.calpoly.edu/cprm/procu
  rement.asp?pid2

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Required and Voluntary Field Trips/Activities

• The faculty member should have
• Sufficient Knowledge of Area
• Detailed Instructional Agenda
• Detailed Itinerary
• Plan and Accommodate Special Needs
• Reviewed Permissible Conduct Guidelines
• Reviewed Emergency Preparedness

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Required Field Trips/Activities Required field
trips and activities are events outside of the
regularly scheduled class room/laboratory
environment led by the faculty and/or university
staff that are mandatory for a specific course.

• Plan your event with the help of the Risk
  Management Worksheet
• http//www.afd.calpoly.edu/cprm/riskforms/pdf/RISK
  MANAGEMENTWORKSHEET110404Special_Events.pdf
• Create a Field Activities Notification form for
  each student to sign
• http//www.afd.calpoly.edu/cprm/fieldtrips.asp?pid
  5forms
• If necessary, complete a Sign Out Agreement for
  any students leaving the trip/activity
• http//www.afd.calpoly.edu/cprm/fieldtrips.asp?pid
  5forms
• Maintain a documentation file that includes
• The completed risk management worksheet
• A field activities notification form for each
  student
• Travel authorizations (see travel related slides)

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Voluntary Field Trips Voluntary field trips and
activities are events that are not part of a
class requirement and is optional for students to
participate in. Trips and activities that
students independently choose in order to fulfill
a requirement of a course is considered
voluntary.

• Faculty Involved in voluntary field trips and
  activities are recommended to
• Plan the event with the help of the Risk
  Management Worksheet
• http//www.afd.calpoly.edu/cprm/riskforms/pdf/RISK
  MANAGEMENTWORKSHEET110404Special_Events.pdf
• Faculty involved in voluntary field trips and
  activities are required to
• Create a University Release Agreement form for
  each student to sign
• http//www.afd.calpoly.edu/cprm/fieldtrips.asp?pid
  5forms
• If necessary, complete a Sign Out Agreement for
  any students leaving the trip/activity
• http//www.afd.calpoly.edu/cprm/fieldtrips.asp?pid
  5forms
• Maintain a documentation file that includes
• The completed risk management worksheet
• A field activities notification form for each
  student
• Travel authorizations (see transportation slides)

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Field Trip Transportation

• Field Trips and Activities should always start
  and end at the site
• Have the students meet at the site
• Responsible for their own transportation
• Just as they are every day to get to/from class
• Do not direct students to drive, route to take,
  stops to make, or Reimburse For Mileage
• Do not organize car pools

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Arranging Transportation

• If you must arrange the transportation or
  reimburse mileage for a trip or activity there
  are several ways to do so including
• Chartered Transportation Service (Bus rental)
• Contact Leah Kirklin for assistance
• University Vehicles driven by Employees
• Rental Vehicles driven by Employee
• Rental Vehicles driven Students (Identified
  Volunteers)
• Personal Vehicles driven by Students (Identified
  Volunteers)
• Enterprise Rent-A-Car

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Faculty, Staff, Paid Student Assistant Drivers
Procedures

• Are required to fill out the following
  documentation
• Authorization to operate vehicles on University
  Business
• http//www.afd.calpoly.edu/ehs/forms.asp?form20
  
• Authorization to operate personal vehicles on
  University Business
• http//www.afd.calpoly.edu/ehs/forms.asp?form20
• Travel 1A
• http//www.afd.calpoly.edu/FiscalServices/Forms
  /TRVL-1aform.xls
• - If there are several people traveling in the
  car with the driver, attach a list of the people
  who are traveling in your car to the 1A
• Paid students refers only to students acting in
  their position as an employee not as a student
  enrolled in a class.

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Non Paid Student Drivers Procedures

• Are required to fill out the following
  documentation
• Must be identified as University Volunteers for
  the purpose of driving for a Field Trip/Activity
• http//www.afd.calpoly.edu/HR/docs/benefits/V-1
  2010-08.pdf
• Authorization to operate vehicles on University
  Business
• http//www.afd.calpoly.edu/ehs/forms.asp?
  form20
• Authorization to operate personal vehicles on
  University Business
• http//www.afd.calpoly.edu/ehs/forms.asp?form20
• Travel 1A
• http//www.afd.calpoly.edu/FiscalServices/Forms
  /TRVL-1aform.xls
• - If there are several people traveling in the
  car with the driver, attach a list of the people
  who are traveling in your car to the 1A

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P-Card Updates

• Due to reorganization within CPRM the P-Card
  program will temporarily be handled by
• Georgia Wells at x2820 or gjwells_at_calpoly.edu
• New Card Requests
• Questions about allowable purchases
• Limit Increases
• Suzanne LaCaro at x5190 or slacaro_at_calpoly.edu
• SAM access, training, and issues
• Speedcharts

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P-Card Updates

• March 27 was the last day to use GE Capital
  P-Cards.
• American Express cards can be picked up in
  Contracts, Procurement, and Risk Management
  located in Bldg 1 Room 128.
• Why did we transition to American Express?
• American Express purchased the corporate portion
  of GE Capital. The CSU decided it was in our
  best interest to continue with the current P-Card
  contract.
• What do I do if a vendor does not accept American
  Express?
• Other purchasing methods such as Direct Pays,
  Purchase Orders, and Staff Reimbursements are
  available. If a vendor is interested in becoming
  a vendor that accepts American Express please
  send their contact information to Georgia Wells
  at gjwells_at_calpoly.edu

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P-Card Administration

• P-Card statements with all supporting receipts
  are due in the Accounts Payable office no later
  than the 15th of each month.
• Accounts Payable will begin communicating more
  actively with cardholders that submit their
  documentation late.

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P-Card Administration

• In order to facilitate imaging P-Card statements
  and related documents we ask that you
• Tape down all receipts smaller than 8.5 x 11 onto
  an 8.5 x 11 sheet of paper.
• Statements and supporting receipts should be
  submitted with paperclips, rather than stapled.

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P-Card Administration

• As a reminder the P-Card must not be used for any
  Hospitality expenses. Hospitality expenses are
  generally comprised of hosting related expenses
  such as food, beverages, and promotional items.

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Question Answer

• Thank you for attending!