All payments must be fully supported by appropriate documents, which include but are not limited to receiving tickets, delivery receipts, invoices, and purchase orders indicating the budget account to be charged. No payment may be made unless it is properly approved by College personnel directly responsible for the Cost Center charged and has been submitted to and approved by the Board of Trustees.

Exceptions listed below may be paid prior to Board action:

1. Payroll for Board approved employment agreements and contracts.
2. Utility bills for energy, telephone, water and sewer.
3. Refunds to students.
4. Employee travel expenses/advances.
5. Claims where early payment discounts are advantageous to the College.
6. Contracted insurance payments.
7. Library subscriptions and materials as needed.
8. Payments covered by previous Board approved contracts and leases.
9. Temporary help under contracted services arrangements/consultants.
10. Subscription renewals.

All exceptions listed above must be presented to the Board in the month-end Financial Report.