II. A. 2. b. Contract Management
All contracts for goods and services shall be approved by either the Commissioner, President or their designee. Contracts for more than $75,000 shall be approved by the State Board except employment contracts.
The Deputy Commissioner for the Office of Administrative Services shall maintain a file of all contracts involving the Central Office. The President or designee shall maintain a file of all contracts involving the Technical College.
All contracts shall conform to the Department's Purchasing Policy.
Reference
Adopted: September 4, 1986
Revised: May 14, 2001; October
26, 2001
Code: 07-03-02
Approved
I. C. 1. State Board Responsibilities and Authority
The Board shall provide overall policies for the management of public postsecondary technical and adult education to ensure that the needs of the citizenry, business, and industry are met to the highest possible degree and in the most cost-effective and efficient manner.
The Board shall establish its guiding policies, subject to change from time to time, but all of which shall be in accordance with the established objectives and the trusteeship to the public.
The policies of the Board may be amended and/or adopted by the Board acting collectively at any meeting of the Board subject to the Board's bylaws.
Responsibility
The Board shall:
1) Provide overall policy guidance to the Commissioner, who is responsible for day-to-day operations on behalf of the Board.
2) Approve overall goals and objectives for public postsecondary technical and adult education.
3) Approve annual and long-range plans for public postsecondary technical and adult education.
4) Approve changes in organizational structure or functional assignments for the Commissioner and organizational level reporting immediately to the Commissioner.
5) Employ, dismiss, and establish the salary of the Commissioner.
6) Delegate to the Commissioner the authority to hire and fire Department employees and to establish salaries in conformance with State laws and regulations.
7) Approve all new technical education programs for public postsecondary technical education and the deletion or modification of existing programs.
8) Review recommendations for annual and supplemental budget requests for all public postsecondary technical and adult education and make recommendations to the Governor and the General Assembly.
9) Establish policies and review and approve those proposed and established by the Commissioner so that the Department's operations shall meet the Board's goals and objectives.
10) Consider and act upon the following:
a) All legislation proposed by the Department.
b) All actions required by law to be taken by the Board.
c) Proposals for state-level advisory committees and the committees' membership. Members serve at the pleasure of the State Board and may be removed by the Board at any time based upon the Commissioner's recommendation.
d) All proposals for membership on local boards of directors of state technical institutes and colleges. Members serve at the pleasure of the State Board and may be removed by the Board at any time based upon the Commissioner's recommendation.
e) All contracts for construction, leases, equipment and furniture which exceed $75,000 in total annual cost. The Board shall also act upon all change orders or amendments to construction contracts that exceed twenty percent of the original contract cost. “Construction contracts” include contracts for repair or renovation.
This paragraph applies to projects at locally owned colleges when funded with state monies.
f) All non-personnel contracts, including amendments, change orders and renewals thereto, which exceed $75,000 in total annual cost. The Board shall also act upon all change orders or amendments to existing non-personnel contracts that exceed exceed twenty percent of the original contract cost.
This paragraph applies to projects at locally owned colleges when funded with state monies.
g) All plans to promote the Board's activities and solicit funds.
11) Represent the State with other postsecondary technical and adult education agencies in Georgia, in other states, and at the national level.
12) Make recommendations for improving public postsecondary technical and adult education.
Adopted: June 2, 1988. Revised: March 6, 2002; April
26, 2002; October 14, 2004
Code: 01-01-01
II. A. 1. a. Annual Budget Requests and Operating Budgets
The budget of the Department shall be administered in accordance with Federal and State rules, regulations, and laws.
A task force appointed by the Commissioner shall develop the budget request for the Department.
The Commissioner shall annually recommend the Department's annual and supplemental budget requests to the State Board for its approval and then to the Office of Planning and Budget.
The Assistant Deputy Commissioner for Administrative Services shall distribute
all budgetary instructions.
The Assistant Deputy Commissioner for Administrative Services shall compile,
monitor and administer the Department's budget.
Adopted:
September
4, 1986
Revised: August
21, 2001
Code: 07-02-01
II. A. 2. a. Accounting System
The Central Office and Technical Colleges
shall use an accounting system supported by the State of Georgia. The financial statements produced by the accounting system
shall be the official financial records of the Central Office and Technical Colleges. Entries into the accounting system may
be summary level transactions that are supported by various subsidiary ledgers
and reports.
The Central Office and the Technical Colleges
shall process their accounting transactions in accordance with the State Accounting Office and the Department
of Audits and Accounts State
Auditor's rules and
regulations and generally accepted accounting principles.
References
The Accounting Procedures Manual for the State of Georgia
ADOPTED: September 4, 1986
REVISED: July 7, 1994; May
31, 2001
Code: 07-03-01
Approved
II. A. 2. g. i. Bank Accounts
The Central Office and Technical Colleges shall follow the procedures established by the State Accounting Office and the Office of Treasury and Fiscal Services when establishing all bank accounts including checking accounts for special projects. All funds shall be deposited in institutions approved by the Office of Treasury and Fiscal Services.
References
Office of Treasury and Fiscal Services
Adopted: July 1, 1986
Revised: May 31, 2001
Code: 07-04-01
Approved
II. A. 2. g. ii. Petty Cash Funds
The Technical Colleges may use petty cash accounts for purchases under $500. Petty cash funds shall not be used for travel reimbursement or payment for personal services. Nor may an employee use petty cash funds for any personal purpose.
The presidents of the
Technical Colleges shall establish appropriate mechanisms for the proper use of
petty cash funds and shall be responsible for the repayment of any unauthorized
or inappropriate use.
Adopted: July 1, 1986
Revised: June 4, 2001
Code: 07-04-02
Approved
II. A. 2. g. iii. Georgia Sales and Use Tax
Georgia
sales and use tax shall be collected and reported as required by the Georgia Sales and Use Tax Laws and Regulations.
The Technical Colleges shall charge and collect sales and use tax where
appropriate.
The Technical Colleges shall report taxes in
accordance with accounting procedures established by
the Department of Audits and Accounts and the State Accounting
Office accounting procedures.
Technical Colleges shall direct specific questions to the Georgia Department of Revenue or a Regional Sales Tax Office.
References
Georgia Sales and Use Tax Laws and Regulations, O.C.G.A. § 48-8-1 et seq.
Adopted: July 1, 1986
Revised: May 31, 2001
Code: 07-04-08
Approved
II. A. 2. g. iv. Cooperative Nonprofit Organizations
Technical Colleges may associate with
non-profit foundations or cooperative organizations that are established for
the exclusive purpose of supporting the Technical College. Financial and operational arrangements between Technical Colleges and
their non-profit foundations must be consistent with state requirements for use
of public resources. Such arrangements must be memorialized documented by a the written
Department-Approved Memorandum of Agreement approved
by the Department.
References
Reference to Department-Approved Memorandum of Agreement
Authority O.C.G.A. §20-4-11
Adopted: June 7, 1990
Revised: June 11, 2001
Code: 07-04-09
Approved