The purpose of this document is to outline the procedures associated with the Accounting Services Department.
Expenses of operating and maintaining Institute facilities are charged to the Plant Operations accounts of the appropriate fund groups: Resident Instruction, GTRI, Auxiliary Enterprises, etc. Departments within Resident Instruction will not be specifically charged for routine scheduled maintenance of facilities; however departments will be charged for repair or maintenance of instructional or lab equipment and for non-routine or specially requested unscheduled services. Departments will also be charged for materials drawn from the POD warehouse. Where possible, expenses incurred on behalf of a sponsored account will be directly charged to that account.
The POD Accounting Department maintains a job cost accounting system which accumulates the costs of labor and materials for all POD operations and maintenance, whether routine or special. Labor and materials are charged to the appropriate accounts on a daily basis within the POD accounting system. These charges are entered once each month to the Institute accounting system by journal entry. Charges to units outside of the Institute accounting system will be billed through Accounts Receivable. Monthly statements summarizing all charges will be provided to each department which has incurred charges. Questions concerning these monthly charges should be directed to the POD Accounting Department.
Plant Operations operates a warehouse in the POD complex, where general hardware, construction, electrical, plumbing and other supplies and material are stocked. Institute departments may draw items stock in the POD warehouse by authorized use of an appropriate departmental account number. Departments may restrict the issue of materials to a pre-authorized list of individuals, provided that a letter of authorization is kept on file with the Warehouse Supervisor. The person receiving materials for a department will sign an Issue of Materials form prepared by a warehouse attendant. It is the responsibility of each department to keep their representatives informed of the account numbers which are currently valid on the chart of accounts.
POD Warehouse personnel do not normally make deliveries. However, under special circumstances, delivery may be arranged through the Warehouse Supervisor, subject to a delivery charge.
Special Requests for POD Services:
When a department has a need for POD services beyond routine scheduled maintenance, arrangements should be made through POD Operations. For emergencies requiring immediate attention, POD Operations should be contacted by telephone. For non-emergency work such as small renovations or repair of instructional or lab equipment or furniture, a written request should be sent to POD. It is recommended that requesting departments ask for an estimate in advance for all special work. Where estimates are furnished and agreed to for in-house repairs, renovations or other services, the department requesting the work will normally be charged the amount of the estimate. Should unforeseen problems arise during the course of the work requiring an increase in the scope of the work (or should the requesting department make a change in the scope of the work after it has begun), charges above the amount of the original estimate should be expected. The total amount charged in this case will reflect the original estimate plus the costs of the changes. When a department requests that special work or services be begun without an advance estimate, due to time considerations or other reasons, the amount charged will be the actual cost of the work. In all cases where specially requested work is performed by an outside contractor, the amount charged to the department will be the amount of the contract.
A written request for special work (unscheduled repairs, renovations, or other services) should contain the following:
- A thorough description of desired work and services, with location clearly specified by building and room number (where possible) and provision of sketches and diagrams where appropriate.
- The account number to be billed.
- Signature of departmental employee authorized to expend these funds.
- The person(s) to contact should questions arise as to budget transactions, scheduling, or changes to the scope or nature of the work.