To provide guidelines for the development, administration, and management of CWI Contracts.
Applies to all CWI Contracts and all employees of CWI who participate in the Contract process.
Administrative Unit: Any department, office, division, or other administrative component of the College.
Administrative Unit Manager: Employee within an Administrative Unit responsible for authorizing purchase orders and contracts. This is limited to the following: Deans, Comptrollers, Assistant Vice Presidents, Chief Information Officer, Executive Directors, and Directors who do not directly report to a Dean, Comptroller, or Assistant Vice President.
Contract: All types of agreements, oral or written, that impose an obligation on CWI or otherwise legally bind the College regardless of what the agreements may be called (e.g., affiliation agreement, MOU, MOA, scope of work, purchase order). A contract may be, among other things, for the procurement or disposal of goods or services, or construction.
Contract Administration: Employee duties relating to contracts that include functions such as solicitation and contract development, contract renewals and extensions, the receipt, review and retention of contracts and contract related documents, and the exercise of contract remedies for breach.
Contract Manager: Employee within an Administrative Unit who ensures that both the Administrative Unit and the contractor comply with the requirements of the contract. These duties include but are not limited to functions relating to solicitation, contract development with the assistance of the Contract Group, contract monitoring, and evaluation of deliverables, invoice review, payment approval, progress tracking, and status meetings.
Contracts Group: Those employees in the Business Office responsible for contract administration, management, and compliance.
Contract Modification: Any written alteration in specifications, delivery point, rate of delivery, period of performance, price, quantity, or other provisions of any contract accomplished by mutual agreement of the parties to the contract.
Contractor: The entity or person entering into the contract with CWI as an independent contractor.
MultiāYear Contract: A contract for the purchase of supplies or services for more than one, but not more than five, years. A multiāyear contract will provide that performance under the contract during the second and subsequent years of the contract is contingent upon the appropriation of funds and may provide for a cancelation payment to be made to the contractor if appropriations are not made.
Sponsored Project: Any externally funded activity for which there is a specific statement of work that is expected to be completed within a defined period of time, budget, and a designated principal investigator (PI) or project director (PD). A Sponsored Project may support CWI activities including but not limited to research, training and instruction, public service, or other scholarly activities. Sponsored Projects may be funded by federal agencies, state entities, private for-profit entities, local governmental agencies, non-profit organizations, and foreign entities. A Sponsored Project may also be referred to as a grant.
Numerous contracts are required by CWI for the procurement of goods, services, and public works construction as well as for the provision of educational services. For CWI, with limited exception, the authority to enter into a contract is delegated to the President and the designated Vice Presidents/Provost in accordance with the ADMIN-150 - Authorized Signature Policy. This policy defines the roles and responsibilities of the Administrative Units and the Business Office in the administration and management of CWI’s contracts. Additional contract guidance can be found in CWI’s internal Contracting Guidelines located on the College’s internal website for the Business Office under Contracts & Procurement.
For audit purposes, purchases made prior to the latest revision of this policy are subject to that version of this policy in effect at the time the purchase process was initiated. Purchases made after the latest revision date of this policy are subject to this policy as amended.
Most CWI contracts relate to a purchase of either goods, services, or public works construction or to the provision of educational services. However, contracts may be required for other purposes as well. Prior to entering into a contract, the appropriate Administrative Unit Manager will ensure that the purpose of the contract is consistent with the mission of the College and any affected Administrative Unit(s). For contracts for the purchase of goods or services, the Administrative Unit Manager will confirm that there is adequate budget for the purchase and that the appropriate accounting General Ledger (GL) string is used for the purchase. The Administrative Unit Manager must also perform the following when preparing to process a contract:
For procurement contracts, this policy is a companion to ADMIN 100 – Procurement Policy and ADMIN 190 Procurement of Public Works Construction, and these policies are designed to be used in concert. Prior to the approval of a purchase, the Administrative Unit Manager must determine whether the purchase associated with the contract is in accordance with CWI’s procurement policy and procedures and applicable purchasing statutes. The Contracts Group will provide assistance with any questions regarding purchasing procedures and contract development.
Contracts which have been prepared by a Contractor must be forwarded to the Contracts Group. The Contracts Group will provide guidance, options for consideration, and contract renewal timelines. In addition, the Contracts Group will assist in ensuring that the contract procedures are in compliance with CWI policy and applicable law. This is particularly critical with respect to procurement contracts. The Contracts Group is responsible for the archival of all CWI contracts.
The Contract Manager will complete and submit the following required paperwork to the Contracts Group for review:
After review by the Contracts Group, the Contracts Group may forward the contract for approvals to other Administrative Units based on the type of contract or the liability issues involved including but not limited to the following:
All contracts with a company to acquire or dispose of services, supplies, information technology, or construction must include a written certification that the company is not currently owned or operated by the government of China and will not for the duration of the contract be owned or operated by the government of China. “Company” means any for-profit or not-for profit organization, association, corporation, joint venture, limited partnership, limited liability partnership, limited liability company, or other entity or business association, including all wholly owned subsidiaries, majority-owned subsidiaries, parent companies, or affiliates of those entities, or business associations.
All contracts over one hundred thousand dollars ($100,000) and when the contractor has over ten (10) employees must contain the following term: Contractor warrants and represents that Contractor is not currently engaged in and will not for the duration of this Agreement engage in a boycott of goods or services from Israel or territories under its control, pursuant to the Anti- Boycott Against Israel Act (I.C. § 67-2346). This term shall not apply to this Agreement if the total potential value of the Agreement is less than one hundred thousand dollars ($100,000) or if Vendor has fewer than ten (10) employees.
All contracts over one hundred thousand dollars ($100,00) and when the contractor has over ten (10) employees must contain the following term: Contractor is not currently engaged in, and will not for the duration of the contract engage in, a boycott of any individual or company because the individual or company:
(a) Engages in or supports the exploration, production, utilization, transportation, sale, or manufacture of fossil fuel-based energy, timber, minerals, hydroelectric power, nuclear energy, or agriculture; or
(b) Engages in or supports the manufacture, distribution, sale, or use of firearms, as defined in section 18-3302(2 (d), Idaho Code.
Contracts for which templates or forms drafted by the Contracts Group and approved by the Office of General Counsel (OGC) are used should be prepared by the Administrative Unit Manager and submitted to the Contracts Group for summary review. Such a review process is particularly appropriate where no changes have been made to the template or form other than filling in blanks such as dollar amounts or the term of the agreement. The purpose of the Contracts Group’s review is to ensure that the contract is in compliance with CWI’s policies and that the template or form has been properly completed. Changes to the template or form require review and approval by the Contracts Group and the OGC. The Contracts Group will coordinate the process of obtaining required contract signatures to ensure contracts are fully executed. The Contracts Group will send a fully signed copy of the contract to the parties. Templates or forms will remain under the control of the Contracts Group.
The following types of contracts are subject to review by the OGC:
The following types of CWI contracts are subject to other processes regardless of dollar value:
All contracts must be signed in accordance with the ADMIN-150-Authorized Signature Policy. The Contracts Group will obtain all required contract signatures. The Contracts Group will also retain a fully signed copy of the contract for CWI’s records.
A multiāyear contract should only be utilized when it serves the best interests of CWI and the community by promoting economy in administration, performance, and operation of the CWI’s programs, while still encouraging open competition. The need for the supplies or services should be reasonably fixed and continuing over the period of the contract. Pricing for goods or services must be clearly defined in the contract. Administrative Unit Managers must take into account multiāyear contracts when determining future budgets.
Multiāyear contracts that are valued at one million five hundred thousand dollars ($1,500,000 or more) over the duration of the contract, must be approved by CWI’s Board of Trustees. A government appropriations clause or termination for convenience clause must be included in all multiāyear contracts.
No employee, officer, or agent of CWI shall participate in the selection, award, or administration of a contract if to do so raises a real or apparent conflict of interest.
The following is a nonexclusive list of categories of Contracts which are subject to this policy:
a. Service Agreements
b. Training Agreements
c. Software License Agreements
d. Professional Consultant Agreements
e. Independent Contractor Agreements
f. Use Agreements
g. Rental/Lease Agreement
h. Event Agreements
i. Internship/Clinical Agreements
j. Memoranda of Understanding
k. Memoranda of Agreement
l. Non-Disclosure Agreements
A non-disclosure agreement (NDA) is a contract in which one party agrees not to disclose certain information of a confidential nature. NDAs, like all other contracts, should be forwarded to the Contracts Group for review. The NDA should be specific as to the information to be covered and as to the time frame in which it must held confidential. Not all business dealings are confidential and may be a matter of public record. Business dealings that are a matter of public record should not be covered in the NDA. The Contracts Group, in consultation with the OGC, will determine whether CWI is able to enter into such an agreement and, if so, whether a public records disclaimer should be included in the NDA.
Upon signing of the NDA, CWI and its employees are required to maintain the agreement’s confidentiality. Any CWI documents pertaining to the confidential information in the NDA must have a copy of the NDA attached so as to make all parties aware of the confidential nature.
Contract Managers must manage and monitor their contracts. Unless otherwise specified, oversight of delivery, performance, payments, and extensions are all duties of the Contract Manager. The Contract Manager will work with the Contracts Group on any modifications to the contract terms. The proposed termination of a contract prior to the expiration of its term should be reviewed by the Contracts Group and OGC.
Employees violating any of the provisions of this policy or applicable law may be subject to disciplinary action up to and including termination.
Forms and other documentation associated with this policy can be found on CWI’s internal Business Office website for Contracts & Procurement.
To establish policy for departments and individuals receiving cash, checks, credit cards or other forms of tender at CWI.
Applies to handling of all college cash/tender
The intent of this policy is to guide Ā鶹“«Ć½ (CWI) employees, students, and agents of the College in the proper handling of cash/tender to preclude the abuse of College funds and to facilitate effective money management.
Employees, students, and agents handling CWI cash/tender are responsible for following the cash handling procedures and to ensure that all reasonable efforts are made to protect the cash/tender of the College. Colleague is the official financial system of the College. Business Office employees are required to perform reconciliations to Colleague on a monthly basis, promptly identifying and correcting any discrepancies.
One Stop Specialists are primarily responsible for receiving and recording departmental funds and accepting student payments. These payments must be recorded in Colleague accurately and timely. The Business Office verifies the departmental deposit balances with cash received and notifies departments immediately of any discrepancies. The Business Office reserves the right to perform audits on an unannounced basis to confirm compliance with cash handling policies.
Specialists capturing credit card information must adhere to the following privacy security requirements:
All departments on campus that accept credit cards must adhere to the Payment Card Industry Data Security Standards. The standards may be obtained from Visa, MasterCard, or other members of the Payment Card Industry (PCI) association found at . Departments accepting credit card payments must participate in an annual review of the PCI compliance, which will be facilitated by the Business Office.
To facilitate CWI’s commitment to oversight, strong internal controls and clear fiscal procedures in its business functions by providing guidance regarding CWI’s expectations of its employees in the conduct of CWI’s business.
This policy applies to all administration and employees of CWI.
Conflict of Interest: Any official action or any decision or recommendation by a person acting in a capacity as a public official, the effect of which would be to the private pecuniary benefit of the person or a member of the person's household, or a business with which the person or a member of the person's household is associated.
Fraud: A false representation of a matter of fact, whether by words or by conduct, by false or misleading representations, or by concealment of what should have been disclosed, that deceives or is intended to deceive another so that the individual will act upon it to her or his legal injury.
The purpose of CWI’s business ethics policy is to provide guidance to its employees and departments in the conduct of business, both internally and with the general public. Ethics are the rules, standards, or code of conduct that govern our decisions on a daily basis. The business ethics policy establishes the proper environment of internal controls, fiscal responsibility and clear procedures so that CWI conducts its business functions in an ethical manner.
CWI requires all employees to act in accordance with all federal, state and local laws and regulations. Employees are expected to be of high moral character and utilize judgment to avoid the appearance of impropriety.
CWI shall maintain proper business policies and best practices to meet fiscal objectives in an ethical framework. Oversight shall include but not be limited to the following:
CWI’s administration, employees and students are prohibited from engaging in any activities that may be considered to be fraudulent under federal, state or local law. Employees are required to report known or suspected fraudulent activity; including prohibited activity by vendors, contractors or consultants.
Violations of any of CWI’s business procedures, or instances of fraud, misappropriation or fiscal irregularity by any employee will be brought to the immediate attention of the Administration. Examples of such violations include, but are not limited to the following:
External independent auditors may be brought in to investigate any issue at the discretion of the President or the Board. Interference with a review or investigation of ethics violation or fraud is prohibited and is also subject to disciplinary action. Interference includes, but is not limited to, failing to cooperate with auditors or investigators, and the destruction, alteration, or removal of documentation relating to the review or investigation.
Although employees reporting possible violations of this policy in good faith are protected by CWI’s whistleblower policy, employees may choose to remain anonymous when making a report. Therefore, CWI has established a hotline to serve as an additional mechanism to report suspected compliance violations. ()
CWI takes all reports regarding ethics and compliance matters seriously and will investigate each report. Employees may submit a report about a compliance or ethics concern or ask for guidance related to a compliance or ethics matter. The information provided via CWI’s Hotline may be relayed to CWI in a format that protects the employee’s anonymity.
Employees who violate this policy may be subject to disciplinary action up to and including termination and possible restitution.
CWI may finance facilities and equipment through the issuance of governmental bonds, qualified 501(c)(3) taxā exempt bonds, and certain taxable bonds that are subject to taxāexempt bond laws and regulations. The purpose of this policy is to facilitate compliance with applicable federal law and IRS regulations related to arbitrage, timing and use of bond proceeds, and other aspects of a bond issue.
This policy applies to all CWI officials, faculty and staff with the responsibility or control over any aspect of the bond issuance, the investment or expenditure of bond proceeds, and the use of bondāfinanced assets, including but not limited to those who manage, direct, or influence the following:
This Policy works in conjunction with, and does not amend or replace, the Post Issuance Tax Compliance Procedures for Tax-Exempt Bonds administratively adopted by CWI on September 25, 2018 (the “Compliance Procedures”). CWI officials, faculty and staff shall refer to the Post-Issuance Compliance Procedures (Appendix E) and the Post-Issuance Compliance Checklist as identified by bond documentation in carrying out this Policy.
Applicable Federal Law:The Internal Revenue Code of 1986, as amended and the regulations promulgated thereunder.
Arbitrage: Investment earnings on bond proceeds at a yield in excess of the bond yield.)
Defeased Bonds: Refunded bonds for which the payment of principal and interest has been assured through the structuring of a portfolio of government securities placed into an irrevocable trust to provide for all future debt service payments on old bonds.
Governmental Tax Exempt Bonds: Bonds issued by a governmental agency or entity on behalf of CWI.
IRS: Internal Revenue Service.
Private Business Use: The direct or indirect use of bond proceeds or bond financed property in a trade or business carried on by any person other than the governmental entity.
Revenue Bonds or Lease Revenue Bonds: A form of longāterm borrowings in which the debt is secured by a revenue stream produced by the project.
Tax Exempt Bonds: A bond usually issued by municipal, county, or state governments, whose interest payments are exempt from federal income tax.
Taxable Bonds: Taxable governmental bonds which are subject to the federal laws and regulations applicable to taxāexempt bonds.
CWI will comply with all applicable federal laws and regulations which apply to taxāexempt and certain taxable bonds issued to finance facilities and equipment owned or used by CWI. The Office of Vice President for Finance and Administration (VPFA) will create and maintain written guidelines and procedures to document the processes to be used to ensure compliance with applicable federal laws and regulations, and will designate the positions and individuals responsible for these processes.
The Vice President for Finance and Administration (VPFA) has primary responsibility for ensuring that processes are in place for maintaining postāissuance compliance with taxāexempt bond regulations, delegating and providing oversight of these processes.
A compliance coordinator (the “Compliance Coordinator”)will be designated to coordinate and document postāissuance compliance monitoring activities and deadlines, and to ensure that compliance tasks are tracked and performed in an appropriate and timely manner, in accordance with the Appendix E - Post-Issuance Procedures and Post-Issuance Compliance Checklists as identified by bond documentation, and any additional covenants required by specific bond agreements. These responsibilities are currently delegated to designated staff in the Business Office.
The VPFA, the designated Compliance Coordinator, and other appropriate CWI personnel shall consult with bond counsel and other legal counsel and advisors, as needed, following issuance of Bonds to ensure that all applicable post issuance requirements are met.
For additional information on roles, responsibilities, and compliance monitoring tasks, reference Appendix A: Role and Responsibility Matrix and Appendix F. Post-Issuance Compliance Procedures and Checklist.
Bond proceeds are disbursed to pay project costs, capitalized interest, if applicable, and costs of issuing the bonds, in accordance with the tax rules and the restrictions of the bond documents. The expenditure of bond proceeds and related investment earnings will be tracked to ensure they are used only for qualified purposes.
As more fully set out in the Compliance Procedures (Appendix E – Post-Issuance Compliance Procedures), for each taxāexempt bond financed project, accounting records detailing the receipt and expenditure of bond proceeds must be maintained. Such accounting records must reflect the date, the purpose, and the recipient of the expenditure. At the conclusion of a project when all bond proceeds have been exhausted, a final allocation will be compiled, documenting the use of all bond proceeds and related investment earnings. The data will detail all of the expenditures posted to the specific fund/project. This documentation will be part of the permanent records for the particular bond transaction.
When appropriate, records showing an allocation of bond proceeds and equity or taxable debt to certain project expenditures must be maintained. If CWI is reimbursed for project expenditures made prior to the bond closing, the reimbursement resolution or official statement of intent and the records showing such expenditures and the reimbursement to CWI must be maintained.
The Business Office must keep copies of all charges posted to the fund/project established for the bond proceeds. The bank statements detailing the bond proceeds’ bank account are reconciled by the Business Office monthly.
The statements are stored to meet record retention requirements.
Arbitrage arises when proceeds from a bond issue are invested and the yield on the investments is greater than the yield on the bonds. The Internal Revenue Code contains two separate sets of requirements relating to arbitrage (yield restriction and rebate), which must be satisfied to ensure that the bonds do not lose taxāexempt status.
Arbitrage rebate calculations must be made as required by applicable federal law and, if necessary, the appropriate federal arbitrage tax returns will be prepared and filed with the IRS together with any rebate amount owed. Accounting records tracking the investment of bond proceeds and the investment earnings must be maintained as required by this policy.
Yield Restriction: the arbitrage rules generally prohibit proceeds of a bond issue from being invested in a yield in excess of the bond yield.
Rebate: even if an exception to yield restriction applies, if arbitrage is earned on an issue, the excess earnings must be remitted to the U.S. Treasury Department unless an exception to rebate applies. CWI may engage the services of an outside vendor to perform arbitrage and rebate (and, as applicable, yield reduction) functions. The vendor performs rebate calculations annually based on the bond issue date, and again at the time all bond proceeds have been spent (or at the time that the bond issue is retired, if earlier). The vendor also measures CWI’s bond proceeds spending rate to determine whether an applicable “spending exception” to rebate is satisfied. The designated Compliance Coordinator is responsible for a) obtaining and supplying relevant investment and spending data to the vendor to allow it to perform these calculations, and b) coordinating with the vendor and the bond issuer to ensure that any rebate owed is paid to the U.S. Treasury Department (and Form 8038āT filed) by the deadline applicable to the computation period in question.
The College is responsible for the timely payment to the U.S. Treasury of all arbitrage rebate installments and payments (including yield reduction payments if applicable) when due (generally (i) every fifth year and (ii) within 60 days of the final payment of all principal and interest on the bonds, as further described in the tax agreements relating to the bonds).
The VPFA is responsible for contracting with a third party to perform the required arbitrage and rebate calculations. The reports and schedule for the calculation will be maintained by the designated Compliance Coordinator, as well as documentation verifying compliance.
The private business use of facilities or equipment financed with bond proceeds must be monitored for the life of the bond issue and for the life of any bonds issued to refund the original issue. Private business use of bond proceeds and facilities and equipment financed with bond proceeds is limited by applicable federal law. Tax exempt status of a bond issuance is in jeopardy if more than 10 percent of the proceeds are used for private business use. Applicable federal law sets forth some categories of private business use including the following:
An annual survey of the use of bond financed facilities and equipment will be conducted by the designated Compliance Coordinator to determine if there is any private business use of such property. Copies of any leases, management contracts, research agreements and any other documents involving private business use of such property must be attached to the survey and reviewed by the designated Compliance Coordinator. Said documents shall be retained by CWI as further set forth in Section VI hereof.
If the potential for private business use exists, any lease, management contract, or other arrangement must be reviewed in advance by the designated Compliance Coordinator. Research agreements must be reviewed by Grants and Contracts.
An annual survey will be distributed by the Business Office to each department responsible for facility or equipment financed by tax exempt bonds.
See Appendix B - : Private Use Questionnaire
The VPFA must be notified before there is a change in use or a sale or disposition of any facility financed with taxāexempt debt to ensure compliance with applicable federal law. Documentation of such change in use must be maintained by the designated Compliance Coordinator.
RECORD RETENTION
As more fully set out in the Compliance Procedures, records relating to taxāexempt bonds must be maintained for the term of the bond issue plus at least an additional five years, or, in the case of an issue refunded by one or more subsequent bond issues, for the combined term of the issues plus at least an additional five years. Records to be retained include, but are not limited to the following:
See Appendix C- Records Retention Checklist for a list of required documentation.
CWI will remain in compliance with Security and Exchange Commission Rule 15c2ā12 by filing its annual financial statements and other financial and operating data for the benefit of its bondholders within 180 days of the close of the fiscal year.
CWI will provide financial statements, official statements, and periodic financial information under the Electronic Municipal Market Access System (“EMMA”) created by the Municipal Securities Rulemaking Board. Any notice of material events will also be filed under EMMA.
CWI will comply with continuing disclosure requirements as stated in the bond documents. Each bond issuance will have its own Information Reporting Agreement, Continuing Disclosure Agreement or similar document that sets forth CWI’s continuing disclosure requirements with respect to that issuance. Information regarding CWI’s financial condition must be provided annually to nationallyārecognized securities information repositories. Other required filings include:
The Office of Vice President for Finance and Administration is responsible for implementing this policy and monitoring compliance with its requirements. A PostāIssuance Compliance Checklist will be completed for each facility financed with taxāexempt bonds upon completion of the project and must be updated annually thereafter so long as the bonds are outstanding. The PostāIssuance Compliance Checklist is maintained in the Business Office, and completed by the designated Compliance Coordinator.
CWI will seek the advice of bond counsel in the event that remedial action may be required. To the extent a potential violation arises that cannot be corrected through remedial action, or in the event of a potential arbitrage violation, CWI will seek the advice of bond counsel concerning its alternatives, which may include contacting the IRS under the Voluntary Closing Agreement Program (VCAP).
In furtherance of the policies set forth above, the VPFA will maintain a TaxāExempt Bond Compliance Handbook and will take such steps as necessary to ensure that the CWI staff responsible for complying with requirements applicable to taxāexempt bonds are trained to complete their responsibilities relating to the procedures set forth above. Such training will cover the purposes and importance of these procedures, as well as the details of the particular staff member’s responsibilities.
The Business Office is authorized to adopt procedures consistent with this Policy to further implement the goals and purposes of this Policy.
To establish authority, responsibility, and defined processes for sponsored programs to maximize benefits of the programs and to assist faculty, staff, and administrators to secure funding and management of sponsored projects in compliance with federal and state law and regulations and college policies.
This policy applies college-wide to the solicitation and receipt of external funds supporting sponsored programs, including grants, contracts, subcontracts, collaborations, agreements, and other similar instruments. This policy does not apply to student financial aid or sponsorship of individual students.
Award: The formal written agreement between the College and the funding organization. Awards funding mechanism includes contracts, subcontracts or sub-awards, cooperative agreements, memorandums of understanding, memorandums of agreements, award letters or award notifications and grants.
Budget: A detailed statement that includes all estimated costs for support of the sponsored program.
Conflict of Interest: A situation where an employee’s financial, professional, or personal interest compromises the employee’s professional judgment in the discharge of their duties.
Conflict of Commitment: Refers to an individual distribution of effort between the individual’s appointment at CWI and the individuals outside professional activities.
Contract: The instrument through which a funding organization is a buyer of goods and services for the direct benefit of the funding organization with firm timelines and deliverable requirements.
Cooperative Agreement: Federal agencies use cooperative agreements to provide financial assistance to a particular project or program. Under a cooperative agreement, federal involvement throughout the project or program is expected.
Funding Organization: An external entity that provides funding for a sponsored program or project. For this policy's purposes, the terms Grantor and Sponsor are interchangeable and have the same meaning as Funding Organization.
Grant: An award type or instrument used to provide financial support for a particular project with minimal involvement and control by the funding organization.
Post-Award Group: The post-award group consists of Accountants and a Grants Analyst designated by the Business Office and reporting directly to the Comptroller. Post-Award group staff oversee the fiscal management of the award, including but not limited to, award compliance, financial reporting submissions, invoicing, coordinating with Principal Investigator for technical or programmatic reporting submission, and coordinating and obtaining funding organization approval of changes when necessary.
Principal Investigator (PI): The individual responsible for the technical and financial performance of a sponsored project.
Project Director (PD): A Principal Investigator.
Proposal: A sponsored program proposal is a document prepared in response to a call for proposal or funding opportunity in accordance with the funding organization instructions. It is also an official record of what was proposed to the funding organization in return for the funding requested.
Sponsored Program: Any externally funded activity for which there is a specific statement of work that is expected to be completed within a defined period, budget, and a designated principal investigator (PI) or project director (PD). A Sponsored Program/Project may support CWI (Ā鶹“«Ć½) activities including research, training and instruction, public service, or other scholarly activities. Sponsored Projects may be funded by federal agencies, state entities, private for-profit entities, local governmental agencies, non-profit organizations, and foreign entities, and the instrument may be a grant, contract, cooperative agreement, memorandum of understanding, purchase order, or consortium agreements. A Sponsored Project may also be referred to as a grant or award.
The Sponsored Programs Office provide significant benefits to the College by supporting CWI’s Strategic Plan via external funding in collaboration with faculty, staff, and community partners by:
Responsibilities and Procedures, please refer to the document entitled Sponsored Programs Responsibilities and Procedures and incorporated herein by this reference.
Principal Investigators, senior personnel, and administrative staff working in sponsored programs must also follow the Sponsored Programs Reference Guide when applying for external funding opportunities to support sponsored programs.
To provide a framework for consistency, structure, and guidance for CWI’s general business operations by establishing guidelines for the administration of accounts payable.
Applies to all vendors, contractors, and other third parties requesting payment for goods and services provided to CWI and employees requesting reimbursement for local mileage, travel, and approved expenses.
Epayments (ACH): CWI’s established instrument for electronic payment for goods and services.
Student Organizations (50) funding: Funding for a student group approved and sponsored by CWI. Each student organization has an individual budget and bylaws to which it adheres. Student groups are overseen by the Student Life Division. All student organizations must comply with CWI’s policies and procedures.
Project ID: An assigned individual identifier in CWI’s system of record (Colleague) which is used to ensure the correct tracking and monitoring of the project budget.
CWI is committed to satisfying its financial obligations to vendors and others that have provided goods and services to CWI. All employees must comply with applicable policies and standards for receiving goods and service on behalf of CWI, as well as adhere to providing the necessary documentation and approvals for any requested reimbursements for payment.
For audit purposes, purchases made prior to the latest revision of this policy are subject to that version of this policy in effect at the time the purchase process was initiated. Purchases made after the latest revision date of this policy are subject to this policy as amended.
Cash or Cash equivalent awards such as gift cards and gift certificates are not an allowable purchase. Exceptions for student emergency situations as determined by the Dean of Students and Case Management services may be granted as approved by both the Provost and CFO. Gifts of any kind given to students may affect their Title IV aid and are considered taxable income. If the student is an employee taxes will be withheld through payroll.
After 30 days of issue, a “Lost” check may be replaced, by completing a “Check Replacement Request”. This form is completed by Accounts Payable or the department requesting the replacement check.
Forms and other documentation associated with this policy can be found on the internal Business Office website for Payables and Purchasing.
To provide guidelines for travel within the United States on CWI business.
Applies to all CWI employees traveling on behalf of CWI and receiving funds for such travel from CWI. This policy also applies to non-CWI personnel and students who may travel on behalf of CWI and are utilizing funds provided by CWI for such purposes.
US Federal General Services Administration (GSA): Provides travel per diem guidelines throughout the country.
Official Workstation: The primary work location assigned to the employee, or the location where the employee works out of most frequently.
Per Diem: Daily, half day and weekly allowances for meals, gratuities, and incidental expenses incurred by an employee when traveling on behalf of CWI.
Local Travel: Travel within a one hundred (100) mile driving radius of an employee’s workstation. With prior approval, exceptions to the “radius” may be granted for extenuating circumstances such as for safety concerns or road construction delays.
Approver: Person(s) responsible for a budget or funding that is given the authority to manage and monitor those expenses. See ADMIN 150 - Authorized Signature Policy.
Budget Officer: Manager for a department that has the responsibility for the budget oversight. They will have the authority and responsibility to ensure CWI, state, and federal funds granted to their area is spent appropriately.
CWI understands the need for travel for employees. CWI authorizes travel that promotes the applicable professional development of employees and students to expand the core mission of CWI. This policy also applies to non-CWI personnel who travel for official business on behalf of CWI. The necessity for travel and the use of College and federal funding must follow strict guidelines and be fully transparent to CWI’s Board of Trustees and constituents. This policy may not cover every possible situation; however, it is CWI’s intent that all individuals and approving authorities adhere to the most cost effective and efficient methods of travel when travel is necessary in performing official business for CWI.
Travel activities conducted on behalf of CWI shall comply with Idaho and federal law and follow State travel policy and procedures set by the Idaho Board of Examiners. State policy requires that official travel be conducted in the most cost-effective and efficient method. Employees who travel on official CWI business may be reimbursed for all or a portion of their travel expenses. Employees of CWI, non-CWI employees or students must obtain supervisor’s approval for travel on behalf of CWI, complete required forms prior to travel and submit appropriate documentation for reimbursement upon return. Per Diem for meals or lodging cannot be claimed for local travel or for personal travel. Per diem may be granted for training purposes only within the 100-mile radius for local travel.
The State Board of Examiners, as established by the Constitution of the State of Idaho (Article IV, section 18), is authorized by Idaho Code Title 67, Chapter20, to adopt policy and procedures for travel and related expenses claimed against the State.
This State Travel Policy, as adopted by the State Board of Examiners, was developed in accordance with
Sections 67-1001, 67-2004, 67-2005, 67-6006, 67-2007, 67-2008 Idaho Code, and shall apply to every individual at all agencies, elected offices, boards, commissions, institutions, and any and all other forms of Idaho State Government or its agents who can incur travel and related expenses paid for from State government resources, unless specifically exempt by Idaho Code.
This State Travel Policy is intended to establish guidelines and limits that promote cost-effective and efficient methods for incurring travel and related expenses while performing official business of the State of Idaho. All travel costs and related expenses claimed to the State must be properly authorized, actually incurred, essential in achieving the goals or fulfilling the responsibilities of the State government entity and conducted in the most economical and practical manner for the State.
When determining the most cost-effective and efficient method for conducting travel, the entity should also consider any additional actual costs of the traveler’s compensation from wages or contract services fees, including the value of any accrued compensatory time by State employees.
See .
See .
See .
For audit purposes, travel made prior to the latest revision of this policy are subject to that version of this policy in effect at the time the purchase process was initiated. Purchases made after the latest revision date of this policy are subject to this policy as amended.
All lodging arrangements must prioritize cost-effectiveness, traveler safety, and proximity to the official business activities.
Employees should not put any personal charges, including but not limited to, room service, movies, etc. on the CWI invoice or P-card. Any such expenses must be satisfied on a personal credit card. CWI will only pay for the length of the conference or event. Any additional nights’ lodging will be ineligible for reimbursement unless there is a valid business reason, and it is noted and approved.
g. For any additional information about allowable expenses, employees should contact Accounts Payable.
Local travel is defined as a 100-mile radius from an employee’s official workstation. Local travel is not eligible for Per Diem or incidentals. However, local travel may qualify for local mileage reimbursement. Contact Accounts Payable with any questions. Local Mileage Reimbursements will be completed once a month for the total month and turned into Accounts Payable. Mileage forms can be found on CWI’s internal Business Office website under Payables and Purchasing.
For the purposes of the June 30th fiscal year-end, mileage for June must be submitted by July 3rd of each year. Expenses incurred in the previous year cannot be charged to the current fiscal year. If utilizing a rental car through CWI, employees are not eligible for mileage reimbursement. Mileage from an employee’s home to their official CWI workstation is not eligible for mileage reimbursement.
In limited instances, non-CWI individuals may travel at the sponsorship of CWI. Non-CWI individuals must follow the same process as CWI employees for travel, including obtaining prior approval. In some instances, they will be eligible for the CWI allowable travel expenses. Any additional expenses outside the allowable expenses will need pre-approval from the VPF.
The CWI Board of Trustees will submit a request for expense reimbursements on a quarterly basis.
Forms and other documentation associated with this policy can be found on the internal Business Office site under Payables and Purchasing.
To establish guidelines for CWI meetings and events including the provision of meals, refreshments and entertainment.
Applies to the use of CWI funds for meetings or events including all meetings and events where food and beverage are served for the benefit of the staff, faculty, students, and guests. This policy also applies to CWI’s Foundation if utilizing funds provided by CWI.
Approver: Person(s) responsible for a budget or funding that is given the authority to manage and monitor those expenses. See ADMIN 100 - Authorized Signature Policy.
Budget Officer: Manager for a department that has the responsibility for the budget oversight. They will have the authority and responsibility to ensure CWI, state, and federal funds granted to their area is spent appropriately.
Per Diem: Daily, half day, and weekly allowances for meals, gratuities and incidental expenses incurred by an employee when traveling on behalf of CWI.
US Federal General Services Administration (GSA): Provides travel per diem guidelines throughout the country.
Meeting: A structured event where staff members come together to discuss work-related topics, make decisions, or coordinate tasks. Meetings usually have a specific agenda, set goals, and often involve formal communication, such as sharing information, problem solving, or planning.
Social Gathering: An informal, infrequent, event where staff members come together to socialize, build relationships, and engage in non-work-related activities. Social gatherings are typically more relaxed and focused on team bonding, networking, and creating a sense of community among team members.
CWI recognizes the importance of supporting professional development meetings, trainings, and other events that benefit the CWI community. This policy provides guidelines regarding the use of CWI funds for such events, for the purpose of ensuring that meetings and events are conducted with fiscal responsibility and in alignment with standards established by the Board of Trustees and guidelines from the Idaho State Board of Examiners and the Idaho State Board of Education. State policy requires that meetings be conducted in the most cost-effective and efficient method. Food and Entertainment (meeting) activities conducted on behalf of CWI shall comply with Idaho and federal law, as applicable, and follow CWI’s travel policy. See ADMIN 060 – Travel and Meeting Policy.
,
For audit purposes, meetings and associated purchases made prior to the latest policy revision are subject to that version of this policy that was in effect at the time the purchase process was initiated. Purchases made after the latest revision date of this policy are subject to this policy as amended.
CWI recognizes the role and responsibilities it has to the community it serves. Accordingly, most events and meetings must be pre-approved to ensure appropriate justification for the event and to verify the availability of funding. This requires that an Event, Food and Entertainment Pre-approval form must be completed and approved before any expenses are realized. Events and entertainment must meet the mission and objectives of CWI as well as follow parameters set by the State of Idaho and the Board of Trustees.
Sponsors of a meeting or event should ensure that all the expenses are accounted for on the form and that any areas are identified where a contract or MOU needs to be prepared or reviewed. See ADMIN 000 - Contract Administration & Management Policy for all contracts.
Meal and refreshment expenses (not including travel expenses for either CWI employees or non-CWI Individuals) are allowable if the meeting is pre-approved and meets CWI guidelines regarding the appropriate purpose and duration of and attendance at the meeting or event. The goal of meetings is the beneficial advancement of CWI. While CWI encourages building team morale and culture, incurred expenses are not meant to support social gatherings as defined above. If meals and refreshment expenses are to be paid by CWI, event/meeting organizers/coordinators are required to complete the Prior Approval for Events, Food, and Entertainment Form referenced below and found on the Business Office’s internal site. This form outlines current partial day Per Diem allowances and provides further instruction/guidelines related to meal/refreshment expenses.
Exclusions:
Any exceptions to the policy must be signed off by the appropriate Vice President or President before the date of the meeting. All the appropriate paperwork must accompany the request for payment and be sent to Accounts Payable.
CWI reserves the rights to hold employees accountable for any misuse of CWI funds. Any employee in violation of this policy will be notified by their supervisors. It is also imperative that the approvers of the purchases review carefully all pertinent transactions and paperwork to ensure compliance with this policy. Depending upon the violation, progressive disciplinary action, up to and including termination, can occur.
Alcohol is strictly prohibited. Only the President may approve any purchase of alcohol.
Forms and other documentation associated with this policy can be found on CWI’s internal Business Office site under Payables and Purchasing.
To establish guidelines regarding the giving of gifts, awards, and the creation of incentive programs for CWI.
Applies to all approved gifts, awards, and incentive programs within CWI.
De Minimis: Any property or service the value of which is so small as to make accounting for it unreasonable or administratively impractical. De Minimis benefits are excluded under IRS Code Section 132(a)(4) and it has previously ruled that items with a value exceeding $100 could not be considered de minimis. CWI considers the value of any property or service which is less than $100.00 to be de minimis.
1099 Miscellaneous Income: Compensation given by CWI to a person(s) who is not an employee of CWI, including cash, prizes, gifts, awards, etc. that is reportable as income for tax purposes.
State of Idaho Controller’s Office, .
. See
For audit purposes, purchases held prior to the latest revision of this policy are subject to that version of this policy in effect at the time the purchase process was initiated. Purchases made after the latest revision date of this policy are subject to this policy as amended.
Forms and other documentation associated with this policy can be found on CWI’s internal Business Office site under Payables and Purchasing.
To establish and define the authority for, objectives of, limitations applicable to, and reporting and review for CWI’s investment program.
Applies to all investments of CWI funds.
Diversification: A risk management technique that mixes a wide variety of investments within a portfolio.
Liquidity: Ability to quickly convert an investment portfolio to cash with little or no loss in value.
Moody’s Rating Scale: A rating by Moody’s reflects its opinion of the credit quality of individual obligations or of an issuer’s general credit worthiness. The rating scale, running from a high of Aaa to a low of C, comprises 21 notches. It is divided into two sections, investment grade and speculative grade. The lowest investment-grade rating is Baa3.
Rate of Return: Gain or loss on an investment over a specified period, expressed as a percentage of the initial investment.
Total Return: Actual rate of return of an investment or a pool of investments over a given evaluation period. Total return includes interest, capital gains, dividends and distributions realized over a given period of time.
This policy establishes and defines the authority for, objectives of, limitations applicable to, and reporting and review requirements for CWI’s investments program. The purpose of this policy is to ensure that investments of CWI’s funds are made in a fiscally responsible manner in accordance with CWI’s mission. Accordingly, all investments of CWI’s funds are subject to the guidelines set forth below.
Investment authority for CWI funds is delegated by the Board of Trustees to the Vice President of Finance and Administration (VPFA) and those persons whom the VPFA shall designate to exercise such authority. The VPFA, and his or her designees, shall have, subject to the review and oversight of the Board of Trustees’ Finance Committee and the guidelines set forth in this policy, all authority as may be necessary for the investment of CWI funds and the periodic liquidation and reinvestment of such funds.
Safety: Preservation of principal is the single most important objective of CWI’s investment program. Investments must be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio. The objective will be to mitigate credit and interest rate risk.
Liquidity: The investment portfolio shall remain sufficiently liquid to meet all financial needs and obligations that may be reasonably anticipated. This will be accomplished by structuring the portfolio so that securities mature concurrently with anticipated cash requirements. While CWI purchases securities with the intent of holding them to maturity, it may liquidate early to maximize the total return on assets, to compensate for temporary shortfalls in liquidity, or to address changes in market conditions or the credit rating of specific investments.
Yield: The investment portfolio shall be designed with the objective of seeking maximum yield or total return throughout budgetary and financial cycles, subject to and consistent with the safety and liquidity objectives previously described above.
Standard of Conduct: CWI and its investment managers shall comply with the standard of conduct in managing the investment of CWI’s funds under the Uniform Prudent Management of Institutional Funds Act for the State of Idaho (Idaho Code §§ 33-5001, et seq.).
Investment of CWI funds pursuant to the authority granted by this Policy shall be carried out by the VPFA and his or her designees in accordance with the following limitations and constraints:
Investment Medium: All investments will be denominated in U.S. Dollars. Permitted Investments:
Except as set forth in Paragraph 2 below, funds may be invested in the following (subject always to meeting the credit requirements set forth below). The permitted investments are described in Idaho Code § 67- 1210, and include:
Pursuant to Idaho Code § 33-701(2), (i) all or part of any plant facilities reserve fund, (ii) any fund accumulated for the payment of interest on, and the redemption of, outstanding bonds, or other obligations, and (iii) the proceeds of any bond issue temporarily invested pending the expenditure of such proceeds for the purposes for which such bonds were issued, may be invested in, in addition to investments permitted by Section 67-1210, in investments permitted by Section and 67-1210A, Idaho Code.
Where CWI loan covenants, bond covenants, or applicable regulations require funds held subject to their limitations to be restricted to a subset of the forgoing investment vehicles, such restriction shall be observed with respect to the funds governed by such requirements. The fact that any such covenant or regulation may permit a broader range of investment vehicles than those set forth above shall not serve to broaden the permitted range of investment vehicles.
Rating Scale: CWI will use the Moody’s Rating Scale (or the equivalent from Standard and Poor’s or Fitch Ratings) as the standard when evaluating investments in debt securities in order to limit the credit risk of such holdings.
At the time of acquisition, all investments must meet the following credit quality criteria:
Long-term Investment: CWI will seek to control interest rate risk in long-term investments by attempting to match anticipated cash requirements to investment maturities. Generally, in conjunction with maintaining proper liquidity, the investment program should remain flexible enough in its design to enable CWI to take advantage of opportunities in a changing interest rate environment.
The maximum maturity of any security purchase will be five years. The average weighted maturity of any managed portfolio will not exceed 36 months. For securities with puts or resets, the maturity date will be deemed the put or reset date of the security.
Investments will be diversified in order to minimize the risk of loss resulting from the concentration of assets. Individual investments and managed portfolios shall meet the following criteria:
| Security | Individual Limit | Aggregate Portfolio Limit |
|---|---|---|
| US government securities and US government sponsored | No limit | No limit |
| State of Idaho securities | No Limit | 25% of portfolio |
| State of Idaho investment funds (LGIP, DBF, etc.) | No Limit | No Limit |
| FDIC Passbook Savings Account | Limited to FDIC Insurance Amount | No Limit |
| Bank certificates of deposit | Limited to FDIC Insurance Amount | No Limit |
| Money market funds | 5% of total money market fund value | No Limit |
| State of Idaho and its municipalities, including any county, city, metropolitan water district, municipal utility district, school district, institute of higher education or other taxing district. |
A. Limited to 20% of issue size. B. Limited by issuer (at purchase date) to 10% of the investment portfolio |
25% of portfolio |
| Non-government issuers - excluding financial institutions. |
A. Limited to 20% of issue size. B. Limited by issuer (at purchase date) to 5% of the investment portfolio |
40% (Includes all non-government issuers) |
| Non-government issuers - financial institutions. |
A. Limited to 10% of issue size. B. Limited by issuer (at purchase date) to 5% of the investment portfolio |
40% (Includes all non-government issuers) |
Non-Eligible Investments
This policy prohibits CWI from any investment activity that would be considered speculative in nature according to principles of conservative investment management, whether or not the activity is specifically prohibited elsewhere in this policy.
Securities shall be held in the name of CWI by an independent safekeeping agent.
The VPFA shall prepare a written quarterly report of investment portfolio performance statistics. The report shall be reviewed by the Board of Trustees’ Finance Committee.
To establish a course or principle of action for CWI’s procurement of goods and services. If you have purchases to be made with federal funds, contact the Grants Group.
Applies to all purchases, other than the procurement of public works construction, made by CWI and all employees involved in CWI’s procurement processes.
Administrative Unit: Any department, office, division, or other administrative component of the College.
Administrative Unit Manager: Employee within an Administrative Unit responsible for authorizing purchase orders and Contracts. This is limited to the following: Deans, Comptrollers, Assistant Vice Presidents, Chief Information Officer, Executive Directors, and Directors who do not directly report to a Dean, Comptroller, or Assistant Vice President.
College: CWI or any of its Administrative Units.
Contracts Group: Those employees in the Business Office responsible for contract administration, management, and compliance.
Contractor: The entity or person entering into the Contract with CWI.
Cooperative Purchasing Program: A program established by any association, of which a political subdivision can become a member, to assist the political subdivision in bidding and negotiating contracts for the purchase of goods or services.
Emergency Expenditure: An expenditure made (i) where there is a great public calamity such as an extraordinary fire, flood, storm, epidemic or other disaster; (ii) that is necessary to do emergency work to prepare for the national or local defense; or (iii) that is necessary to do emergency work to safeguard life, health or property.
Formal Bid Request: A solicitation to purchase goods and/or services through an open competitive “sealed” bid process. The process can be an Invitation to Bid (ITB) or a Request for Proposal (RFP).
Formal Bid Response: A contractor’s response to a Formal Bid Request.
Informal Bid Request: A solicitation to purchase goods and/or services in a “non-sealed” bid process.
Informal Bid Response: A contractor’s response to an Informal Bid Request.
Invitation to Bid (ITB): The sealedābid procurement procedure by which CWI advises potential Contractors of goods or services required by the College. The ITB document describes the bidding process and contract terms and provides guidance on how to respond.
Lowest Responsive Bidder: The responsive bidder whose bid reflects the lowest acquisition price to be paid by the College that meets the requirements as set out in the bid specifications. With respect to Requests for Proposals (RFP), the results of any comparative performance evaluation and the relative score of valued specifications are weighed in determining the lowest responsive bidder. In an RFP, numerous factors are considered when determining the lowest responsive bidder. With respect to an ITB, the responsive bidder whose bid reflects the lowest price that meets the bid specifications is considered the lowest responsive bidder. In an ITB, price is the determining factor.
Professional Services: Work provided by an independent contractor whose occupation is the rendering of such services and who has professional knowledge of some department of learning or science used by its practical application to the affairs of others or in the practice of an art founded on it, including but not limited to accounting and auditing, legal, medical, nursing, education, actuarial, veterinarian, information technology, and research. The knowledge is founded upon prolonged and specialized intellectual training that enables a particular service to be rendered. The word “professional” implies professed attainments in special knowledge as distinguished from mere skills.
Public Notice: The distribution or dissemination of information regarding a purchase to interested parties using methods that are reasonably available. Such methods will often include publication in newspapers of general circulation, electronic or paper mailing lists, and web site(s) designated by CWI and maintained for that purpose.
Request for lnformation (RFI): A procurement process used to gather responses to “educate” and provide how a Contractor might solve a problem or fill a need. The information obtained may be used to develop specifications or a scope of services for a future solicitation as well as to determine a project budget. A RFI is not a bid process and no contract can be awarded based from an RFI.
Request for Proposal (RFP): The sealedābid procurement procedure by which CWI advises potential Contractors of goods or services required by the College. The RFP document describes the bidding process, contract terms, and provides guidance on how to respond.
Request for Qualifications (RFQ): A procurement process used to “qualify” Contractors by allowing Contractors to show their credentials and work history. It creates a pool of Contractors eligible to submit a bid to do the work.
Sole Source Purchase: Where only one Contractor has been determined to be reasonably available for the services or personal property to be acquired that purchase is exempt from procedures under this policy. A finding that a purchase qualifies a sole source purchase must be made by the CWI Board of Trustees. There being “only one Contractor” refers to situations identified in Idaho Code § 67-2808.
Statewide Contract: A contract awarded by the State of Idaho through its Division of Purchasing and its Division of Public Works to one or more Contractors which have agreed to allow agencies and political subdivisions to procure specified property under the terms and conditions set forth in the contract.
Efficient and costāeffective procurement of goods and services is an important aspect of local government operations. CWI endeavors to buy goods and services pursuant to a publicly accountable process that respects the shared goals of economy and quality. All purchases will be made within the terms of the adopted budget. Administrators and professional support staff who administer budgets within their Administrative Unit are responsible and will be accountable to the College to ensure that purchases are made within budget and in compliance with CWI policy and procedures. This policy and its procedures define the roles and responsibilities of the Administrative Units and the Business Office as they apply to the procurement of goods and services by CWI. CWI is a political subdivision of the state and is subject to certain state laws regarding process of purchasing of certain goods and services. It is the responsibility of all CWI employees to be aware and follow the processes required under Idaho law.
Idaho Code § 54ā1903 Public Works Contractor Exemptions
Idaho Code § 59ā1026 Willful And Knowing Avoidance Of Competitive Bidding And Procurement Statutes
Idaho Code § 67ā2319 Purchasing Products Of Rehabilitation Facilities
Idaho Code §§ 67ā2801 et seq. Purchasing by Political Subdivisions
Idaho Code §§ 67ā9201 et seq. State Procurement Act
Idaho Code §§ 67-2320, Professional Service Contracts with Design Professionals, Construction Managers and Land Surveyors
Federal Uniform Grant Guidance
For audit purposes, purchases made prior to the latest revision of this policy are subject to that version of this policy in effect at the time the purchase process was initiated. Purchases made after the latest revision date of this policy are subject to this policy as amended.
Prior to making a purchase, the appropriate Administrative Unit Manager should authorize the purchase. This should include verifying that there is adequate budget for the purchase and that the appropriate General Ledger (GL) code is used for the purchase. If a contract is involved in the purchase, contract review and signatures should occur in conjunction with the submittal of a purchase order and in compliance with ADMIN 000 - Contract Administration and Management Policy. Purchase authorizations require specific authorizations depending on the amount. Information on current threshold amounts can be found on the internal Business Office website.
The value of the purchase will determine the process by which the procurement is reviewed and executed. Value is determined based on the cumulative total dollar value of the contract over the entire term of the contract (including optional renewal terms). Prior to making a purchase, the Administrative Unit Manager should research the goods or services to determine the cost range of the procurement. Pursuant to CWI policy and state guidelines for procurement, purchases are divided into categories, further described below, that are often based on dollar amount thresholds as follows:
A. PURCHASES UNDER $2,000 (PAYMENT REQUEST OR P-CARD);
B. PURCHASES VALUED FROM $2,000 LESS THAN $75,000;
C. INFORMAL BID REQUEST: PURCHASES OR LEASES OF PERSONAL PROPERTY OR SERVICES VALUED FROM $75,000 LESS THAN $150,000;
D. FORMAL BID REQUEST: PURCHASES OR LEASES OF PERSONAL PROPERTY OR SERVICES VALUED IN EXCESS OF $150,000;
E. PROCURMENT OF PUBLIC WORKS CONSTRUCTION;
F. EXCLUSIONS OF CERTAIN PURCHASES FROM PROCUREMENT REQUIREMENTS;
G. ADDITIONAL CONTRACTOR CONSIDERATIONS;
I. SPECIAL PURCHASING SITUATIONS.
Purchases made with federal funds will need to follow the requirements noted in the Grants Federal Monies section below.
Sponsorship payments of any amount must be approved by the president - no exceptions will be made to this requirement.
Purchases valued less than $2,000 may be processed through a Payment Request or by use of a Purchasing Card (Pācard). The Payment Request form and directions can be found on the College’s internal Business Office website under Payables & Purchasing. The original receipt or invoice should be attached to the Payment Request form. The completed form along with original invoice or receipts should be turned into Accounts Payable.
The PāCard Program is designed to establish a more efficient, costāeffective method of purchasing and paying for approved smallādollar transactions. The program is designed to reduce the paperwork of check requests and expense reimbursements and reduce the use of petty cash. A Pācard can be used at any merchant that accepts Visa. It may be used for ināstore purchases as well as phone, onāline, or mail orders. CWI Cardholders are assigned by the Administrative Unit heads. If an employee is issued a Pācard, it is necessary for them to review and understand CWI’s Pā card policy (ADMIN 170 - Purchasing Card Policy).
All Purchases valued from $2,000 less than $75,000 require a purchase order and may require a contract with additional terms and conditions. All Purchase Order Requests for any amount from $2,000 and over must be submitted through CWI’s current E-Procurement system (ESM). Paperwork required may differ depending on the value/cost of the purchase. All Purchase Order Requests must be signed in compliance with the College’s policies and procedures. Only one quote is required; however, any such purchase should be guided by the best interests of CWI. The CWI Business Office has the authority to review, approve, or reject these purchases to ensure such purchases are guided by the best interests of CWI. Review by the Contracts Group and the Office of General Counsel (OGC) may be required pursuant to CWI policy depending on the nature and subject matter of the purchase.
Purchases or leases of personal property or services valued from $75,000 less than $150,000 require the solicitation of at least three bids or another valid procurement method, except for those purchases exempted under Section F of this policy.
A Bid Request should include the following:
If the Administrative Unit seeking to the make the purchase fails to use the Bid Request Form located on the College’s internal Business Office website under Contracts & Procurement, the foregoing information must nonetheless be included in all written solicitations of bids, whether that is supplied through electronic or physical delivery.
The bid request must provide at least three working days for the bid response. The Administrative Unit Manager can request compliance review by the Contracts Group prior to submitting a bid request to the public.
The Contractor response should:
Questions from a Contractor should be:
A response from a bidder that it cannot meet the requirements of the bid request is a valid reason and may be considered as one of the three bids. No response from a bidder can be considered a response after it is documented that multiple attempts were made to obtain a response from the bidder. Administrative Units cannot circumvent procedures by purposely requesting bids from unqualified Contractors.
Once bids are received, they should be compiled and reviewed by the Administrative Unit Manager overseeing the purchase. The submitted bids will then be reviewed by the Business Office as governing board’s authorized official which shall approve the responsive bid proposing the lowest procurement price or reject all bids and publish notice for bids, as before. This decision shall be made in consultation with the Administrative Unit Manager.
Failure to Obtain Three Bids:
If CWI finds that it is impractical or impossible to obtain three bids for the proposed procurement, CWI may make the purchase in any manner it deems best from a qualified Contractor quoting the lowest prices. When fewer than three bids are considered, a description of the efforts undertaken to secure at least three bids shall be documented by CWI. Such documentation shall be maintained for at least six (6) months after any such procurement is made. If two (2) or more bids are the same and the lowest responsive bids, the authorized decision maker may accept the one (1) it chooses.
INFORMAL BID REQUEST INFORMATION GATHERING TOOLS
Administrative Units can gather information from the internet, Contractors, white papers, etc. when developing bid specifications. Administrative Units should provide enough detail in the specifications to receive several bids for the goods and services requested.
Administrative Units must work with the Contracts Group on all Formal Bid Requests.
Contractors may obtain copies of Formal Bid documents from the CWI website and/or a copy can be requested from the Contracts Group.
When an expenditure is contemplated to purchase or lease personal property or to procure services that may be in excess of $150,000, the expenditure must be made pursuant to an open competitive sealed bid process (Invitation to Bid (ITB) or a Request for Proposal (RFP)) except that personal property or services excluded pursuant to Idaho Code § 67-2803. The following section outlines the process of procurement using an ITB or an RFP. Generally, an ITB will be awarded to the bidder offering the lowest price.
A Request for Information (RFI) and a Request for Qualifications (RFQ) are not considered to be part of the procurement process, but either can be used along with an ITB or RFP to assist in the processes.
1. OPEN COMPETITIVE SEALED BID PROCESS (INVITATION TO BID)
If CWI chooses to use an ITB the following process must be followed:
1. The purchase shall be made from the qualified bidder submitting the lowest bid price complying with the bidding procedures and meeting the specifications for the goods or services sought to be procured;
2. The request for bids shall set a date and time for the submission of bids. CWI will consider only those bids which have been timely received;
3. Two (2) notices soliciting bids shall be published in the official newspaper of the political subdivision. The first notice shall be published at least two (2) weeks before the date for opening bids, with the second notice to be published in the succeeding week at least seven (7) days before the date that bids are scheduled to be opened. The notice shall succinctly describe the personal property and/or service to be procured. Copies of specifications, bid forms, bidder’s instructions, contract documents, and general and special instructions shall be made available upon request by any interested bidder.
4. Written objections to specifications or bidding procedures must be received by the Contracts Group, as the authorized official of the political subdivision at least three (3) business days before the date and time upon which bids are scheduled to be opened;
5. CWI may require bidders to prove bid security in an amount equal to at least 5% of the amount bid; if the successful bidder fails to execute the contract, the amount of the bidder’s security may be forfeited to CWI at the discretion of the Board of Trustees and deposited in a designated fund out of which the reasonable expenses for procuring substitute performance are paid;
6. Any bid received by CWI may not be withdrawn after the time set in the notice for opening of bids. When sealed bids have been received, they shall be opened in public at a designated place and time and thereafter compiled and submitted to the Contracts Group, as the authorized designee of the CWI Board of Trustees, to approve the award of the lowest bid.
7. The Contract Group will award the contract to the lowest bidder. Approval and awarding of a bid is not equivalent to the acceptance of an offer or the formation of a contract. CWI and successful bidder will operate in good faith to execute a contract, but there is no guarantee that a contract will be formed.
8. The Contracts Group may, on the refusal or failure of the successful bidder to execute the contract, award the contract to the next lowest qualified bidder.
9. Alternatively, in the refusal of or failure of the successful bidder to execute the contract, the CWI Board of Trustees may award the bid to the next lowest qualified bidder, and the amount of the lowest qualified bidder’s security may be applied by CWI to the difference between the lowest responsive bid and the next lowest responsive bid, and the surplus, if any, shall be returned to the lowest bidder or, if applicable, to its surety, less reasonable administrative costs not to exceed 25% of the amount of the bidder’s security;
10. Awarding Agreement to a Bidder Other than Lowest Qualified Bidder. Only the CWI Board of Trustees may choose to award a competitively bid contract to a bidder other than the apparent low bidder. To award a contract to a bidder other than the apparent low bidder, the CWI Board of Trustees shall declare its reason(s) for doing so on the record and then shall communicate such reason(s) in writing to all who have submitted a competing bid. Previous bidders may contest the decision of the CWI Board of Trustees (See Section J: Contesting Decision of Board of Trustees). (See Idaho Code § 67-2806(2)(1)).
11. Rejection of Bids and Use of Open Market for Procurement: The Contracts Group, after compiling all qualified bids, may choose to reject all bids presented and re-bid the procurement proposal. Alternately, after finding it to be a fact that the goods or services can be acquired more economically on the open market, the CWI Board of Trustees may pass a resolution declaring that the subject goods or services can be procured more economically on the open market. (See Idaho Code § 67-2806(2)(h)).
12. Where Two Equivalent Bids are Received: If two or more bids are the same and the lowest responsive bids, the Contracts Group may accept the one it chooses.
13. Purchase Public Auctions: In its discretion, the CWI Board of Trustees may preauthorize the purchase of equipment at a public auction, which is excepted from the requirements of this section.
14. Once the qualified bidder submitting the lowest bid price has been determined, a notice of intent to award the bid shall be sent to all bidders, stating the date and time a bidder may file a protest of the bid award.
2. REQUEST FOR PROPOSAL
CWI may utilize a RFP process as an alternative to an ITB when CWI contemplates a procurement for goods or services for which:
In the RFP process, the award is not based solely on the price of a service or product. Bids are scored on factors determined to be salient in the purchase of a particular good or service.
Factors that may be considered in the evaluation of Contractors in a RFP process include but are not limited to:
RFP must contain the following:
The RFP must provide clear specifications and details of the goods or services requested for purchase. Qualifying factors such as, but not limited to, location, standards, licensing, references, finances, and ability of Contractor to complete the contract can be included in the RFP as selection criteria.
Weighted Value Scoring: A weighted value method will be used to evaluate RFPs. Details of the value and points awarded per category will be included in all RFPs so that Contractors can see how their responses will be rated. An evaluation committee comprised of a minimum of three evaluators with varying skill sets relevant to the RFP will review and evaluate proposals received by CWI in response to a specific RFP. A member of the Contracts Group shall sit on each evaluation committee to proctor and document the evaluation process. The Contracts Group member is a non-voting member of the evaluation team.
Notification, solicitation, and consideration of contests concerning the award of procurement pursuant to a RFP shall be in accordance with the minimum requirements established Idaho Code § 67-2806, subject to the selection criteria established at the outset of each such procurement. Records compiled in the scoring process shall be made available for public inspection when a procurement recommendation is made.
Records compiled in the scoring process shall be made available for public inspection when a procurement recommendation is made to the governing board.
FORMAL BID REQUEST INFORMATION GATHERING TOOLS
Administrative Units must work with the Contracts Group on all Formal Bid Requests including use of information gathering tools.
There are two types of information gathering tools for Formal Bid Requests: (1) a Request for Information (RFI); and (2) a Request for Qualifications (RFQ). Either bid tool may be used to gather information. The RFI and the RFQ are not considered to be a determining process, but or an ITB or RFP. Both the RFI and RFQ require a publication of a legal notice and submission of proposals.
1. REQUEST FOR INFORMATION
An RFI is used to gather information from Contractors who provide goods and services. RFI responses “educate” and provide how a Contractor might solve a problem or fill a need. RFI responses may include a Contractor’s pricing structure, features, and its approach to implementation. Information obtained through such a solicitation may be used to develop specifications or a scope of services for a future solicitation. A RFI is not a bid process and no award can be made from a RFI.
2. REQUEST FOR QUALIFICATIONS
A RFQ is used to gather information from Contractors who provide goods or services. RFQ responses “qualify” Contractors by allowing Contractors to show their credentials and work history.
Guidelines for the procurement of public works construction are set forth in ADMIN 190 - Procurement of Public Works Construction. Public works construction includes (i) projects for new building, alteration, repair, demolition or improvement of any land, building or structure including utilities, or the remodeling or renovation of existing buildings or other physical facilities to meet standards required by applicable codes, to correct conditions hazardous to health and safety of persons which are not covered by codes, or to affect a permanent improvement to a facility for any reason including aesthetics or appearance; (ii) permanent improvements to real property; (iii) the purchase and installation of fixed equipment necessary for the operation of new, remodeled, or renovated buildings; (iv) the purchase of architectural, engineering, landscape architecture, construction management or land surveying services to prepare plans, program documents, life cycle cost studies, energy analysis, and other studies associated with any new building, alteration, repair, demolition or improvement, and to supervise the construction or execution of such projects; (iv) heavy construction as defined by statute; (v) building construction which is defined as all work in connection with any structure now built, being built or thereafter built for the support, shelter and enclosure of persons, chattels, personal and movable property of any kind, requiring in its construction the use of more than two unrelated building trades or crafts; or (vi) specialty construction which is defined as any work in connection with any public works construction requiring special skill and the use of specialty skilled trades or crafts.
These exclusions are for procurements subject to this policy. (See Idaho Code § 67-2803)
To the extent permitted by law, CWI shall solicit quotes, bids, and requests for proposals from and shall give preference to Idaho domiciled Contractors. A Contractor is considered “domiciled” in the State of Idaho if it has maintained a staffed office, sales office, sales outlet, manufacturing facility, or warehouse in the State of Idaho for at least one (1) year and, if a corporation, is registered and licensed to do business in the State of Idaho with the Office of the Secretary of State.
Objections to Specifications and Bidding Procedures
For purchases valued from $75,000 less than $150,000, objections to specifications and/or a bidding procedure from a bidder must be submitted in writing to the Contracts Group at least one (1) business day before the date and time upon which bids are scheduled to be received. For purchases valued in excess of $150,000, objections to specifications and/or a bidding procedure from a bidder must be submitted in writing to the Contracts Group at least three (3) business days before the date and time upon which bids are scheduled to be opened. The objection must state the nature of the objection and the exact clause or portion in the bid scope/specifications or bidding procedure being challenged. Within three (3) working days of receipt of the objection, the Contracts Group, in consultation with the applicable Administrative Unit, shall review the objection, the procurement process and applicable law, and will respond as follows:
In the event of the denial of an objection, the Contracts Group will send notice to the Contractor that submitted the objection stating the reason(s) why the objection was denied.
Objections to Award
For purchases valued in excess of $150,000, in the event the Board of Trustees chooses to award a competitively bid contract to a bidder other than the apparent low bidder, a participating bidder may object to the award by submitting its objections to the Contracts Group in writing within seven (7) calendar days of the date of transmittal of the award notice. The objection must set forth the reason(s) that the award decision is in error. Performance of any procurement will be stayed until after the bidder’s objection is addressed. The Board of Trustees will review its decision and determine whether to affirm its prior award, modify the award, or choose to re-bid, setting forth its reason(s) therefore. After completion of the review process, CWI may proceed as it deems to be in the public interest.
Notices
Notices required herein should be addressed as follows:
Ā鶹“«Ć½
Attn. Contracts Group (NOTICE)
MS 1000, P.O. Box 3010
Nampa, ID 83653
Emergency Expenditures
The Board of Trustees may declare than an emergency exists and that the public interest and necessity demand the immediate expenditure of public money if: (i) there is a great public calamity such as an extraordinary fire, flood, storm, epidemic or other disaster; (ii) it is necessary to do emergency work to prepare for the national or local defense; or (iii) it is necessary to do emergency work to safeguard life, health, or property. Upon the declaration of an emergency by the Board of Trustees, CWI may expend any sum required for the emergency expenditure without compliance with formal bidding procedures. A memorandum documenting the emergency expenditure and approved minutes of the Board of Trustees documenting the declaration of emergency should be provided to the Contracts Group with invoices for the emergency goods or services purchased.
Sole Source Purchases
The Board of Trustees may authorize an expenditure without compliance with formal bidding requirements, regardless of the contract amount, if there is only one Contractor for the services or personal property to be acquired. This is generally referred to as a sole source expenditure. “Only one Contractor” shall refer to situations where there is only one source reasonably available and includes, but is not limited to the following situations:
If a proposed purchase meets the dollar threshold for formal bidding requirements, but the Administrative Unit believes the purchase is exempt from bidding because only one source is available, the Administrative Unit should submit a sole source approval request to the Contracts Group. If the Contracts Group, in consultation with the OGC, determines that the purchase falls within the definition of a sole source expenditure, OGC will present the expenditure to the Board of Trustees for a declaration in a public meeting of the purchase as a sole source expenditure. Upon such a declaration, unless the purchase is required for a life threatening situation or a situation that is immediately detrimental to the public welfare or property, notice of the sole source purchase must be published in the official newspaper of CWI (the Idaho Press) at least fourteen (14) calendar days prior to the award of the contract. A Purchase Order or contract cannot be issued until the fourteen-day period has expired.
A sole source declaration by the Board of Trustees is valid only for the purchase to which it pertains. Any subsequent purchase that meets the criteria for sole source procurement in succeeding fiscal years will need a new sole source declaration by the Board of Trustees. Further, as a sound business practice, multi-year sole source expenditures should be reviewed no less often than every three (3) years to determine whether the expenditure still meets the criteria for a sole source declaration.
Grants: Federal Monies
Administrative Units must contact CWI’s Grants Group for guidance prior to expending federal grant money for procurement purposes. Federal uniform administrative guidelines apply to expenditures of monies received through federal grants, whether those monies come directly from a federal agency or through an intermediary, known as a “passāthrough entity”. Funds received from an intermediary are often referred to as “flow through funds”. Depending on the federal agency that provides the grant money, other restrictions may apply. Further, the dollar thresholds which dictate what procurement process is required may differ from non-grant related purchases. Compliance with federal guidelines and applicable restrictions is mandatory.
Information and guidelines for grants, including purchases with grant funds, are found in CWI’s grants policy (ADMIN 040 - Federal, State & Local Government Grants) and its Grants Management Manual (located on CWI’s internal Business Office website under Grants). For procurement with federal funds, compliance with the Uniform Grant Guidance is mandatory. Information and rules for grants, including purchasing with grant funds, are found in CWI’s grants policy noted above.
Grants/Sponsored Projects: Non-Federal Monies
Administrative Units must contact CWI’s Grants Group for guidance prior to expending non-federal grant money.
NonāProfit Organizations/Correctional Industries
Purchases of goods and services from Idaho correctional industries and from nonāprofit corporations and public agencies operating rehabilitation facilities for people with disabilities or disadvantaged individuals are exempt from competitive solicitation requirements. The product or service provided by the nonāprofit or public agency must be offered at fair market price which should be confirmed by estimates of current pricing.
Statewide Contracts
CWI may purchase goods or services at the same contract prices and under the same terms and conditions available to the State of Idaho. If a Contractor is included on the State purchasing list, the contract has already been awarded through an appropriate bid process and no further bids are required. Accordingly, Administrative Units, in consultation with the Contracts Group, should review the State purchasing list to determine whether a purchase may be made pursuant to a statewide contract. To the extent applicable, the Administrative Unit should note that the contract is a statewide contract on its purchase order request and include the state purchase order number or statewide contract number in any requisite documentation.
Cooperative Purchasing Agreements
With the approval of the Board of Trustees, CWI may (i) participate in cooperative purchasing agreements with the State of Idaho, other Idaho political subdivisions, other government entities or associations; and (ii) participate in cooperative purchasing programs established by any association that offers its goods or services as a result of competitive solicitation processes. Goods or services procured by participation in any such cooperative agreements or programs shall be deemed to have been acquired in accordance with the formal bidding requirements provided by law. A list of cooperative purchasing programs approved by the Board of Trustees is maintained by the Contracts Group.
Professional Services
CWI may enter into professional service contracts without complying with formal bidding procedures, except for contracts regarding Engineering, Architectural, Landscape and Construction Management for greater than $50,000 (See Idaho Code §§ 67-2320 Professional Service Contracts with Design Professionals, Construction Managers and Land Surveyors). Guidelines for the selection of professional engineering, architectural, landscape architecture, construction management and professional land surveying services are set forth in ADMIN 190 – Procurement of Public Works Construction.
All professional service contracts that are excluded from formal bidding procedures (which does not include professional service contracts governed by Idaho Code §§ 67-2320) in excess of $100,000 must be presented to and voted on by CWI’s President’s Council prior to the contract being executed by the parties.
Conflicts of Interest: CWI employees must refrain from engaging in unethical practices in the performance of their duties related to the award and administration of contracts. Employees shall not participate in the selection, award, or administration of a contract if a real or apparent conflict of interest would be created. For additional information regarding conflicts of interest, employees should review CWI’s conflict of interest policy, HR 270 – Conflict of Interest, Non Grant-Related Policy located on CWI’s website under Policies and Procedures Manual. Further, the Ethics in Government Act of 2015, found at Idaho Code §§ 74-7401 et. seq, and the Bribery and Corruption Act found at Idaho Code §§ 18-1301 et. seq are fully applicable. Questions regarding ethics in government or conflicts of interest should be directed to Risk Management.
Contractor Influence
No Contractor or related party, or a subsidiary or affiliate of a Contractor may submit a bid to obtain a contract to provide goods or services to CWI if the Contractor, or related party, Contractor subsidiary or affiliate assisted CWI in the solicitation bid process for the project. A Contractor that assists CWI in the development of procurement specifications, scope of work or related solicitation documents, whether paid for its services or not, cannot submit a bid, proposal, or quote on the project it helped develop nor can the Contractor partner with another Contractor to circumvent this policy.
Influencing/Conspiring to Influence
No employee of CWI shall influence or attempt to influence the award of a contract to a particular Contractor or to deprive or attempt to deprive any Contractor of a contract.
Willfully or Knowingly Avoiding Competitive Bidding and Procurement Statutes
It is a violation of this policy and may be a violation of state law for a CWI employee to willfully or knowingly avoid compliance with procurement or competitive bidding statutes or to willfully or knowingly split or separate purchases with the intent of avoiding compliance with any such policies or statutes. A critical factor in evaluating possible bid splitting situations is the original intent of the purchase and whether all goods or services required to complete the project were taken into consideration when the purchase was made. If a reasonable person, acting under similar circumstances, would have been able to foresee the need for additional goods or services, the additional procurement for the project may very likely present a case of intentional bid splitting. (See Idaho Code § 59ā1026 Willful And Knowing Avoidance Of Competitive Bidding And Procurement Statutes).
Gifts/Gratuities
Employees are prohibited from accepting or soliciting money, gifts, or other benefits from a Contractor in exchange for a favorable decision or recommendation on behalf of the Contractor. In addition, under Idaho Code § 18-1359(1)(b), trivial gifts or benefits, which do not exceed $50.00 in value, are not prohibited if they are incidental to personal, professional, or business contacts and do not affect official impartiality.
Employees violating any of the provisions of this policy or applicable law may be subject to disciplinary action up to and including termination.
To establish processes, appropriate standards, authorization requirements and internal controls to ensure that CWI’s fixed assets are acquired, safeguarded, monitored, disposed of, and accounted for in accordance with College policy, state and federal laws and generally accepted accounting principles (GAAP); and to assign roles and responsibilities for accountability.
Applies to all CWI staff, faculty, and contractors responsible for acquiring, safeguarding, and/or disposing of fixed assets for their respective departments, as well as procurement and accounting staff in the Business Office performing functions relating to fixed asset purchasing, accounting, inventory, and disposal processes.
Acquisition Cost: The complete cost of acquiring an asset, to include primary purchase or construction costs plus allowable ancillary costs. For donated assets, capitalized value to be based on appraised or fair market value.
Ancillary Cost: Costs related to placing a capital asset into its intended location and condition for use, to be included in the acquisition cost of the asset such as transportation, installation, and other auxiliary expenses as detailed in Appendix A, Acquisition/Capitalization Standards.
Asset Custodian: The staff/faculty member assigned primary responsibility to use and/or safeguard an asset.
Book Value: The acquisition cost of an asset less any accumulated depreciation or amortization.
Capital Asset: Real, personal, or intangible property with an acquisition cost or value of $5,000 or more and an estimated useful life of one year or greater, that is capitalized and depreciated. A capital asset may include land, buildings, improvements to land or buildings (owned or leased), equipment, capital leases, construction in progress, library, historical, and art collections, vehicles, and qualifying intangible assets.
Capitalization: The recording of a cost as an asset (on a balance sheet account) rather than an operating expense, to be expensed gradually over the life of the asset. CWI utilizes a standardized useful life schedule as a guideline to determine the appropriate time frame for expensing the asset, and capitalization processes are managed through the Fixed Asset Module of the ERP system.
Capital Lease: A long-term lease with contractual terms transferring substantially all benefits and risks inherent in ownership of the property. For criteria and accounting procedures relating to capital leases, refer to the Business Office procedure at (I:\Controller\Procedures\Accounting\Capital Lease Accounting).
Collection: An accumulation of one or more items that represent works of art, historical treasures, library or museum items, or similar assets. These items may be capitalized as a group where the total value/cost meets the capitalization threshold (but individual items may fall below the threshold).
Construction in Progress (CIP): A capital asset reflecting the cost of construction work undertaken, but not yet completed, that will result in a capitalized asset when the project is finished (Reference: GASB.org to Governmental Accounting Standards Board (“GASB”) Statement No. 51).
Depreciation: The systematic allocation of the cost of a depreciable capitalized asset (less salvage value) over its estimated useful life. All capitalized assets will be depreciated, with the exception of inexhaustible assets that do not lose value over time. CWI uses the straight-line depreciation method to calculate depreciation.
Donation: An asset received from an individual or a non-government entity. Donations are received and acknowledged through CWI Foundation processes before being added to College inventory, and shall be recorded at the estimated fair market value at the date of acquisition. Assets received from government entities are considered a transfer and not a donation.
Fixed Asset: An asset that is tagged, tracked, and managed in accordance with CWI’s fixed asset policy. A fixed asset may include capital and non-capital (“tracked”) assets included in inventory per policy requirements.
Fixed Asset Category: An asset category code assigned to a group of similar asset types (such as equipment, vehicles, land, etc.) for the purposes of applying standards of useful life and organizing fixed asset records for reporting, inventory, and asset management purposes.
Improvement: Costs associated with the permanent improvement of owned or leased buildings, land, or other capital assets that extend the estimated useful life, increase capacity, substantially improve the quality of output, or result in a substantial reduction in the operating cost of the asset. Ordinary repair and maintenance that restores rather than enhances an existing asset (examples: re-painting a wall, replacing carpeting or a window, etc.) are excluded.
Inexhaustible Asset: Assets that do not have a limited life and maintain value over time (including land, works of art, historical treasures, and some intangible assets such as patents and water or mineral rights).
Intangible Asset: An asset that lacks physical substance, is non-financial in nature, and has an initial useful life greater than one year and a value of $200,000 or more. Examples include: patents, Internet domain names, custom computer software, water or mineral rights, easements, or capital lease agreements. (Reference: GASB Statement No. 51).
Inventory: The periodic accounting of fixed assets to verify and attest to the existence, location, and condition of each asset.
Trade-In: Assets acquired by the exchange of other assets (usually for a similar asset category such as a vehicle or piece of equipment). The value of the traded item (and associated loss or gain) shall be properly accounted for and a corresponding adjustment made to the acquisition cost for the new asset.
Useful Life: The estimated lifespan of a depreciable fixed asset, used for the calculation of depreciation over the life of the asset and also for replacement planning. The College will utilize a Useful Life Schedule as a guideline for ensuring consistency in depreciation practices for similar asset categories and types.
It is CWI’s policy that all assets owned or assigned to the College will be acquired, safeguarded, and managed in a responsible, consistent, and ethical manner, and with the appropriate level of authorization, oversight, and accountability. Appropriate internal controls will be implemented to track and protect College-owned assets, maintain complete and accurate asset records, and account for College-owned assets in accordance with GAAP. Purchasing and acquisition activities will comply with applicable CWI policy and state and federal laws; be conducted with transparency, integrity, and competitive bidding; and demonstrate an appropriate and responsible use of all public funds. The disposal of College-owned assets shall occur only with advance authorization (per Appendix B: Roles and Responsibilities for Asset Management), as directed by CWI’s Board of Trustees. CWI will use as a guideline the disposal standards set by the Idaho Board of Examiners.
For audit purposes, purchases made prior to the latest revision of this policy are subject to that version of this policy in effect at the time the purchase process was initiated. Purchases made after the latest revision date of this policy are subject to this policy as amended.
Assets may be acquired by the College by various methods:
In order to ensure that asset records are accurate and maintained on a consistent basis, the following standards have been established:
CWI owns all property purchased with College or grant funds and all property transferred or gifted to the College, except where restricted or excluded by grant terms. No department, faculty or staff may hold a proprietary interest in any tangible or intangible property of CWI, and all assets will be put to their highest use for the overall benefit of the College. No student club shall own capital assets. Theft or misappropriation of CWI property and/or private property on College premises constitutes a violation of CWI policy and Idaho law.
Usage of property owned by CWI will comply with the following guidelines:
Proper asset management is critical to protecting CWI’s investment in property and equipment utilized to further its mission, and in demonstrating good stewardship of public resources. Each department is responsible for protecting, maintaining, and tracking the assets procured on its behalf and/or assigned to it, and for ensuring that purchasers and end users of CWI-owned property comply with established procedures regarding the acquisition, tracking, monitoring, and disposal of assets in a responsible and ethical manner. Below is a segregation of duties relating to fixed asset management.
All fixed assets will be accounted for at least once per year through a physical inventory to verify asset existence, location, and condition. Where appropriate, tracking for assets with a high value or theft risk may be done on a more frequent or perpetual basis through additional internal controls to protect the College’s investment.
Inventory activities will be planned and coordinated by the Fixed Asset Manager. Each departmental unit with assigned assets is responsible for completing the fixed asset inventory within the assigned time frame and submitting required reports and other documentation requested to update and maintain accurate asset records. Inventory records will be monitored and randomly verified through a quality assurance verification process, at the discretion of the Fixed Asset Manager.
Disposal of College-owned assets may occur only after authorization by designated departmental and executive authorities and will comply with the philosophy and policy established by the Board of Trustees, and guidelines set forth by the Idaho Board of Examiners (reference: State Board of Examiners Policy No. 442-40) and within applicable state and federal laws. Wherever possible, assets should be transferred (via sale or donation) or repurposed within the College or donated to a state or local public school or other publicly-funded organization to maximize taxpayer-funded resources. Surplus, redundant, or obsolete assets should be disposed of according to the guidelines and per a pre-approved disposal plan as detailed on the Property Disposal Pre-Authorization form.
Any sale to the public will follow the protocols outlined in State Board of Examiners Policy No. 442-40, and will follow prescribed advertising and competitive bidding requirements. The sale or donation of CWI property through any means to CWI staff, faculty, or their family members is strictly prohibited to avoid the perception or incidence of impropriety.
The following table presents the Business Office’s fixed asset form names and the purpose of each:
| Form Name | Purpose |
|---|---|
| DepartmentPropertyTransfer_Digital | To initiate the transfer a tagged asset between departments, programs, or asset custodians. |
| PropertyDisposalPre-Authorization_Digital |
To request authorization for the disposal, donation, sale or trade-in of CWI assets. Approval of this document is required PRIOR to disposal. Required for :
|
| PropertyDisposal_Digital | Submitted after a disposal to document details of the disposal and request archiving of the asset record. This form will prompt deactivation and archiving of the asset record. |
| PropertyLostStolen_Digital | Form to report a lost, stolen, or missing asset. |
| PropertySale_Digital | To document cash proceeds and details of an asset sale, including cash receipt amount, disposition, purchaser, and transaction dates/details. |
| PropertyTrade-In_Digital | To document actual details of the trade-in, including a gain or loss on the asset being traded in and to adjust the value of the new asset. Required after the pre-approval trade-in occurs. |
Forms and other documentation associated with this policy can be found on the internal Business Office website for Payables and Purchasing.
The examples below should be considered a guideline and may not cover variables for every acquisition. Items not explicitly listed below will be evaluated on a case-by-case basis. The Comptroller has the ultimate authority in capitalization decisions.
| Asset category | Capitalized Costs (Primary and Ancillary) | Expensed Costs (Not Capitalized) | Comments |
|---|---|---|---|
|
Land 8110 Expense 1810 Asset |
|
|
|
|
Land Improvements 8115 Expense 1815 Asset |
|
|
|
|
Buildings 8120 Expense 1820 Asset |
|
|
|
|
Building Improvements 8122 Expense 1822 Asset |
|
|
|
|
Leasehold Improvements 8125 Expense 1825 Asset |
|
|
|
|
Equipment and machinery 8130 Expense 1830 Asset |
|
|
|
|
Library Collection 8140 Expense 1840 Asset |
|
|
|
|
Computer equipment 8155 Expense 1855 Asset |
|
|
|
|
Vehicles 8160 Expense 1860 Asset |
|
|
|
|
Intangible Assets 8165 Expense 1865 Asset |
|
|
|
This policy establishes a framework for the use of debt instruments to finance capital and infrastructure initiatives at the Ā鶹“«Ć½ (āCWIā or āCollegeā), states the principles and processes that will be utilized, and
assigns responsibilities for the approval, implementation, management, and oversight of the Collegeās debt portfolio. The policy formalizes the link between CWIās strategic plan and its mission statement, in order to achieve the Collegeās financial objectives and maximize support of the College and its ongoing continuity of operations and viability.
This policy applies to all units within CWI for which CWI is financially and legally accountable, with the exclusion of specific operational debt or lease transactions delegated by the Board of Trustees (āthe Boardā) to the Vice President of Finance & Administration (āVPFAā). Debt may be incurred on behalf of the College only by persons and governing bodies authorized in this policy and through processes that comply with this policy.
Arbitrage Certificate: a document executed by the issuer of taxāexempt or other federally taxāadvantaged bonds at the time of initial issuance certifying as to various matters relating to compliance with federal income tax laws and regulations, including arbitrage rules. May be used interchangeably with the term “tax certificate”.
Bond: an interestābearing promise to pay with a specific maturity.
Bond counsel: a lawyer who writes an opinion on the bond or note as to its taxāexempt status and the validity of its issuance.
Certificates of Participation: a funding instrument evidencing a pro rata share in a specific pledged revenue stream, usually lease payments by the issuer that are typically subject to annual appropriation.
Competitive sale: a method of sale where underwriters simultaneously submit proposals, usually through an opaque electronic platform, for the purchase of the issuer’s securities and the securities are awarded to the underwriter or underwriting syndicate presenting the best bid according to stipulated criteria set forth in the notice of sale, typically the lowest true interest cost.. The underwriting of securities in this manner is also referred to as a “public sale” or “competitive bid.”
Costs of issuance: the expenses associated with the sale of a new issue of municipal securities including fees charged by rating agencies, bond counsel, underwriter counsel, auditors (to obtain consent to use auditor’s opinion on financial statements), and printing fees. In addition, the underwriter’s discount is considered one of the costs of issuance. This fee is deducted from the amount of proceeds received at closing. The Internal Revenue Code limits the amount of bond proceeds to pay costs of issuance for certain types of taxāexempt bonds, such as private activity bonds, although generally CWI would not be issuing private activity bonds and thus not subject to this limitation. Costs of issuance are amortized over the life of the bonds.
Credit ratings: various alphabetical and numerical designations used by institutional investors, Wall Street underwriters, and commercial rating companies to give relative indications of bond and note creditworthiness. Standard & Poor's and Fitch Investors Service Inc. use the same system, starting with their highest rating of AAA, AA, A, BBB, BB, B, CCC, CC, C, and D for default. Moody's Investors Services uses Aaa, Aa, A, Baa, Ba, B, Caa, Ca,C, and D. Each of the services use + or ā or +1 to indicate half steps in between. The top four grades are considered Investment Grade Ratings.
Municipal Advisor or Financial Advisor: a person or firm engaged by CWI to advise CWI on the planning and structuring of debt transactions under a standard of care of owing CWI a fiduciary duty.
Negotiated sale: the sale of a new issue of municipal securities by an issuer directly to an underwriter or underwriting syndicate selected by the issuer. A negotiated sale is distinguished from a sale by competitive bid, which requires public bidding by the underwriters. Among the primary points of negotiation for an issuer are the interest rate, call features, and the compensation to be paid to the underwriter, usually expressed as a discount from the purchase price of the issue. The sale of a new issue of securities in this manner is also known as a negotiated underwriting.
Official Statement (OS) or Offering Circular (OC): an official document (prospectus) circulated for an issuer prior to a bond sale that gives in detail the security and financial information relating to the issue. There are usually two OSs, the first commonly referred to as the preliminary OS, which should be available to the investor before the sale. The final OS must be sent to the purchaser before delivery of the bonds.
Underwriter: a person or firm engaged by CWI to underwrite debt transactions, and to engage in certain permitted activities to assist in the structuring of the debt, with the recognition that the underwriter does not owe a fiduciary duty to CWI.
In order to fulfill its mission, CWI will need to make strategic capital investments in its facilities. Various available funding resources, including state appropriations and other public funds, internal reserves, philanthropic donations, and debt proceeds will be utilized by the College’s senior management and the Board judiciously to achieve CWI’s strategic objectives. The framework outlined in this policy will govern CWI’s debt management processes, including the capital funding structure, criteria used to evaluate the appropriate mix of funding sources, appropriate use of leverage, the matching of the term of its liabilities to the useful life of financed assets, and the maintenance of an investment grade credit rating. The following principles will be applied to the College’s debt issuance practices.
The financing objectives stated below, combined with the judgment of CWI leadership, will provide a framework for decisions regarding the use and management of debt financing at the College.
The College will implement a capital planning process in which capital investments are vetted for debt financing or refinancing based on their economics, strategic importance and other relevant factors. The capital plan will be reviewed and approved by the Board periodically.
To achieve the financing objectives stated above, CWI has adopted the following debt management strategies and procedures. The strategies set forth below will be reviewed and modified by CWI over time.
Idaho Code authorizes several alternative funding methods for community colleges, including levies, facilities reserve funding, and general obligation bonds. Each funding method and structure carries specific benefits, risks, restrictions, and costs. Due-diligence review will be performed in advance of each transaction, and may include an assessment of the following:
CWI will comply with the legal debt capacity, usage restrictions, approval and election requirements specified in Idaho Code and the Idaho Constitution for the funding method selected for each project, including original and refunding transactions. Below is a description of primary allowable funding methods (not including CWI operating revenues and State appropriations) and applicable constraints:
CWI has various financing options available to it: general obligation bonds, Certificates of Participation, and revenue bonds; each with distinct benefits and disadvantages. A brief description of each of these financing instruments follows:
Tax-Exempt Instruments: Tax-exempt borrowings (whether general obligation bonds, revenue bonds or COP’s) can be exempt from federal and Idaho income taxation, and may be considered advantageous for some projects due to lower borrowing costs and favorable terms. They are complex and carry specific restrictions and compliance monitoring. The College will maintain and document qualifying tax exempt status over the life of the financing and tracking of private usage, and will comply with applicable arbitrage rules and reporting requirements.
Taxable Bonds: A taxable bond is a debt security whose return to the investor is subject to income taxes at the local, state, and federal level, and carries fewer restrictions than tax-exempt debt. This type of funding may be considered by the College to be appropriate for certain initiatives, or to fund projects that, though strategically important, are ineligible for taxāexempt financing.
CWI will consider Negotiated Sale or Competitive Sale on a caseābyācase basis in consultation with its Municipal Advisor.
The VPFA or his/her designee shall be responsible for establishing a selection process for securing qualified professional services related to the issuance or management of debt or post-issuance compliance, which may include bond counsel, financial advisors, underwriters, trustees, or other services.
Consistent with best practices and college accountability to its governing board, key financial ratios and other metrics will be monitored and reported annually and on a pro forma basis when new debt is issued. See Attachment A for a list of the ratios/financial metrics required by this policy.
Additional metrics may be tracked for monitoring purposes, at the discretion of the VPFA or to comply with specific debt transaction covenants. Financial metric requirements will be reviewed annually and may be amended at the discretion of the Board, based on risk tolerance and strategic objectives. Target ratios or policy limits may be established as part of this policy.
Compliance with arbitrage requirements on investment of taxāexempt bond funds will be maintained and documented. CWI will also maintain policies to monitor other covenants relating to maintaining tax exemptions such as use of facilities by nonāgovernmental persons.
Initial and ongoing disclosure requirements will be satisfied in accordance with SEC Rules and Idaho Statutes or Rules, as applicable. Financial reports, statistical data, and descriptions of any material events will be submitted as required under outstanding bond indentures and disclosure agreements required by SEC Rules.
|
Metric |
|
Calculation |
Target |
|---|---|---|---|
|
Actual Debt Service Coverage |
X |
Sum of: Operating surplus (deficit), plus depreciation expense, plus interest expense; divided by total principal & interest expense |
|
|
Aggregate Annual Appropriation Lease Payments to ABT Capacity |
% |
Maximum aggregate annual appropriation lease payments divided by the sum of: 75% of the 3-year average net revenues available for lease payments, plus total annual plant facilities levies. Net revenues available for lease payments is defined as income before capital gifts, plus depreciation, less total annual plant facilities levies. |
Less than 100% |
|
Annual Appropriation Lease Payment Coverage (with no plant levy support) |
X |
Net revenues available for lease payments (defined as income before capital gifts, plus depreciation, less total annual plant facilities levies) Divided by maximum aggregate annual appropriation lease payments (not supported by plant levy) |
Greater than 1.33X |
|
Annual Appropriation Lease Payment Coverage (with plant levy support) |
X |
Total annual plant facilities levies divided by maximum aggregate annual appropriation lease payments (supported by a plant levy) |
Greater than 1.00 X |
|
Financial Leverage (expendable financial resources to direct debt) |
X |
Sum of: unrestricted net assets, plus restricted expendable net assets, plus foundation unrestricted/temporarily restricted net assets, less foundation net investment in plant; divided by outstanding direct debt |
|
|
Operating Margin |
% |
Operating surplus (deficit) divided by total operating revenue |
|
|
Operating Reserve (expendable financial resources to operations) |
% |
Spendable Cash & Investments to Operating Expenses. Sum of: unrestricted net assets, plus restricted expendable net assets, plus foundation unrestricted/temporarily restricted net assets, less foundation net investment in plant; divided by total operating expense |
|
|
Metric |
|
Calculation |
Target |
|---|---|---|---|
|
Debt Capacity (Legal General Obligation) |
% |
Debt as a % of taxable assessed property values |
May not Exceed 1% per Idaho Code |
|
Debt Service Coverage-3-Year Average |
X |
Sum of: Operating surplus/(deficit), plus depreciation expense, plus interest expense; divided by total principal & interest expense; 3-year average |
|
|
Government Appropriations per Student |
$ |
Government operating appropriations divided by total student enrollment (FTE) |
|
|
Monthly Days Cash on Hand |
# |
Monthly liquidity times 365; divided by total expense, less large non-cash expenses, less depreciation expense |
|
|
Monthly Liquidity |
$ |
Monthly operating liquidity, plus the smallest figure of monthly endowment liquidity, unrestricted board designated endowment, unrestricted working capital commingled with the operating endowment |
|
|
Monthly Liquidity to Demand Debt |
% |
Monthly liquidity divided by total demand debt |
|
|
Net Tuition per Student |
$ |
Total net tuition and fees divided by total student enrollment (FTE) |
|
|
Operating Cash Flow Margin |
% |
Operating cash flow divided by total operating revenue |
|
|
Reputation and Pricing Power |
% |
Annual % change in operating revenue |
|
|
Revenue Diversity |
% |
Maximum single contribution |
|
|
Sources of Revenue |
% |
Allocation by each revenue stream: Tuition and Auxiliaries, Investment Income, Gifts, Grants and Contracts, Government Appropriations, Tax Revenue, Patient Care, Other |
|
|
Total Tuition Discount |
% |
Scholarship aid plus scholarship expense; divided by total net tuition and fees plus scholarship aid plus scholarship expense |
|
To provide policy for the establishment, use and maintenance of change funds and petty cash funds at CWI.
Applies to all organizational units within CWI that establish, use and maintain change fund and petty cash funds.
Establishment, use and maintenance of change funds and/or petty cash funds are necessary for cashiering functions, departmental use and various activities with CWI. This policy is intended to provide for the sound management of these funds and prevent the mismanagement or abuse of any such funds.
The authority to establish either a change or petty cash fund must come from the Vice President for Finance and Administration (VPFA). A Dean, Department Chair or Supervisor must make a written request for authority to maintain a change or petty cash fund. The person to whom such authority is granted holds overall responsibility for the management of the fund.
Individual responsibility is established by assigning the fund to a specific employee. This employee is responsible for the fund until the monies are either returned to the Business Office or until another employee is assigned responsibility. Any employee assigned responsibility for a change or petty cash fund must sign a form to such effect provided by the Business Office.
An authorization request must be submitted to establish a change or petty cash fund, a “petty cash/change fund action” form and a letter of request should be submitted to the VPFA. Once the VPFA has approved the change or petty cash fund, a request with specified cash denominations should be submitted to the Business Office.
To delineate the requirements for annual independent audits of any and all CWI records and activities to ensure appropriate oversight and compliance with all legal and regulatory requirements and CWI policies.
This policy applies to independent audits of all CWI records and activities
Audit: A systematic and independent examination of books, accounts, documents and vouchers of an organization to ascertain how fair and accurate the financial statements are presented
The President shall ensure CWI undergoes an annual external audit of all funds, fiscal records, and accounts by recommending a firm of certified public accountants with whom the Board of Trustees will contract. The purpose of such an audit is to ensure that CWI is in compliance with all applicable laws and CWI policies.
This policy provides for oversight and responsible stewardship of the resources of the College.
This policy applies to all contracts and other written or electronic documents that obligate the College financially, legally, or in its operations with an outside party.
Emergency Absence: Emergency Absence refers to a sudden or prolonged unplanned circumstance where the President or a Senior Leader is unable, or it is reasonably anticipated that they will be unable to execute their authority to sign agreements, and where the individual is also unable to delegate their authority to an authorized delegate.
Administrative Unit: Any department, office, division, or other administrative component of the College.
Signature Authority: The legal right to execute contracts and other written instruments in the name of and on behalf of the College and to bind the College to an obligation or promise.
Delegator: An individual with authority to delegate signature authority to another individual.
Delegatee: An individual that receives the authority to sign agreements from a Delegator.
This policy controls the authorization and delegation of signatory authority in regard to institutional agreements executed between the College and outside parties and other transactions involving the purchase or exchange of goods and services from another entity. It defines which employees of the College are authorized to legally bind the College or obligate resources of the College. It further provides authority to designate temporary signature authority to facilitate efficiency and productivity in college administration through the delegation of signature authority to other CWI employees.
The CWI Board of Trustees (Board), pursuant to Idaho statute, has the authority to adopt policies and regulations for its own government and the government of the College. (See IC 33-2107(1)). This authority includes the ability of the Board to delegate signature authority for various contracts and agreements to CWI employees, where the approval of the Board is not required.
For audit purposes, agreements entered into or made prior to the latest revision of this policy are subject to that version of this policy in effect at the time the agreement was initiated. Agreements entered into after the latest revision date of this policy are subject to this policy as amended.
No CWI trustee, employee, faculty, or staff may sign a contract without the express written authorization as designated in this policy, or pursuant to a sub-delegation of authority under this policy. Any individual who signs on behalf of the College without proper signature authority may be personally liable for the terms and conditions contained therein and will be potentially subject to institutional policies regarding employee misconduct.
The College shall not be bound to any contract, legal document, or other obligation made by any individual acting outside the express authority stated by this policy notwithstanding any representations or misrepresentations that may be made about the individual’s apparent authority.
This policy does not apply to signatures or approvals required for internal College transactions and processes including time reports and space reservations.
The Board has approval authority through its governance polices for the following categories of contracts below. (See CWI Governance Policies: Section 4.01 Revised November 9, 2023.)
All contract authority not specifically retained by the Board (as outlined above) is delegated to the President of the College. The President retains sole signature authority for all faculty employment contracts, for contracts that require a presidential signature pursuant to the terms of the contract, and for contracts with a total value of $75,000 or more. The President has delegated all other signature authority to the Vice President, Finance and Administration, Chief Financial Officer of the College to ensure the orderly and efficient operation of the College. In regard to an Emergency Absence of the President, the VPFA and the Provost will automatically have signature authority for contracts with a total value of $75,000 or more.
The President has also delegated additional signature authority per the table below. The President may provide for additional delegations through an internal memo.
For the purposes of this policy, a Senior Leader is defined as follows:
The President sub-delegates signature authority as follows:
| Form or Document | Signature Authority |
|---|---|
| Purchase Orders with a total of $75,000 or more. | Upon authorization by the President, Business Office staff with delegated signature authority for signing Purchase Orders. |
| Contracts, Agreements, and MOUs with a total value under $75,000. | If the contract requires payment to a party to the contract, then signature authority is delegated to the Senior Leader with budget authority over the expenditure. If there is no payment required, signature authority is delegated to the Senior Leader with administration and organizational authority for the department/area responsible for overseeing the execution of the contract, agreement, or MOU. |
| Purchase Orders with a total value of $5,000 or more and under $75,000. | Upon authorization by the Senior Leader with budget authority over the expenditure, Business Office staff with delegated signature authority for signing Purchase Orders. |
| Purchase Orders with a total value under $5,000. | Upon authorization by a Senior Leader, Dean, AVP, Executive Director, or a Director who reports directly to a Senior Leader, Business Office staff with delegated signature authority for signing Purchase Orders. |
| Expenditure transactions under $2,000 utilizing Procurement Cards, Payment Requests, and Expense Reports. | Budget Managers. |
A Senior Leader is permitted to sub-delegate signature authority for Contracts, Agreements, and MOUs with a total value under $75,000 to another Senior Leader, or an employee that reports directly to a Senior Leader (Sub-Delegatee). In addition, the Vice President, Finance and Administration, Chief Financial Officer, is permitted to sub-delegate signature authority to any management position in the Business Office. A sub-delegation of signature authority must be: (1) in electronic form (email acceptable), (2) specify the nature of the sub-delegation by contract type, amount, and time period, (3) must be submitted to the Contracts Group prior to the execution of any pertinent contract, and (4) must be renewed annually. No sub-delegation can be extended beyond one calendar year. When a sub-delegation does occur, the delegator does retain their signature authority. However, all documents will be routed to the sub-delegatee for signature.
A sub-delegation is revoked upon the occurrence of any of the following: (1) the Delegator revokes the sub-delegation at any time in an electronic document submitted to the Contracts Group, (2) at the end of the designated sub-delegation time period, or (3) if the Delegator or Sub-Delegatee is no longer employed at the College.
Questions about delegation and sub-delegation can be directed to the Contracts Group.
Every individual with signatory authority, whether through state statute, delegation, or sub-delegation is solely responsible for ensuring the following:
Authorized CWI employees in the Grants Group are permitted to sign agreements as required under Federal and State grant awards pursuant to federal or state regulations.
Forms and other documentation associated with this policy can be found on the internal Business Office website.
This policy provides guidelines for properly engaging independent contractors pursuant to the classification requirements provided by the Internal Revenue Service and the U.S. Department of Labor.
This policy applies to all employees of CWI that participate in the contract process.
Employee: An individual whom CWI has the right to control and direct with regard to the work to be accomplished and the process by which the work is accomplished.
Independent Contractor: An individual who provides a highly technical or unique service, or has a particular set of skills not available elsewhere at CWI. Independent contractors typically are in business for themselves, are not economically dependent on CWI, provide similar services or skills to other organizations or third parties, are not supervised by CWI, and are needed only for a short duration to complete a specific project.
Certain services required by CWI are provided by independent contractors who are not employees of CWI. Whereas, an employer must generally withhold federal income taxes, social security, and Medicare taxes, and pay unemployment tax on wages paid to an employee, payments to independent contractors are not subject to such withholding. Significant tax and legal consequences including penalties may result if an individual who meets the IRS's or Department of Labor's definition of an employee is erroneously treats as an independent contractor. Thus, CWI must ensure that employees and independent contractors are appropriately classified.
For audit purposes, purchases made prior to the latest revision of this policy are subject to that version of this policy in effect at the time the purchase process was initiated. Purchases made after the latest revision date of this policy are subject to this policy as amended.
When determining whether an individual is an employee or independent contractor, the relationship between the individual and CWI must be examined. In making the determination, any information that provides evidence of the degree of behavioral and financial control and independence in work must be considered. If a Department is unsure as to the individual’s status type, it must complete a Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding which can be found at the IRS’s website located at and obtain from the individual a completed and fully signed Form W-9. Both documents are to be submitted to the Contracts Group. Status as an independent contractor will be determined by the Contracts Group and Office of General Counsel. Once a determination has been made, the Contracts Group will prepare the appropriate Contract.
When determining whether an individual is an employee or independent contractor, the degree of behavioral control should be considered. Behavioral control refers to facts that show whether CWI has a right to direct and control how an individual completes a task for which the individual is retained including:
When determining whether an individual is an employee or independent contractor, the degree of financial control should be considered. Financial control refers to facts that show whether CWI has the right to control financial aspects of the individual’s work including:
When determining whether an individual is an employee or independent contractor, the type of relationship between the individual and CWI should be considered. Facts that show the parties’ relationship include:
The written contract or agreement describing the relationship the parties intend to create;
Whether CWI will provide the individual with benefits including insurance, retirement plan contributions, vacation or sick pay (typically provided only to employees);
The permanency of the relationship (independent contractors are usually retained for a defined term); and
The extent to which services performed by the worker are a key aspect of CWI’s regular business activity. Independent contractors are usually retained to handle irregular or specialized tasks or projects; in contrast, if the work is integral to CWI’s business, it is more likely that the individual should be classified as an employee.
Forms are located on the Internal Revenue Service website located
This policy provides guidelines for the proper use of CWI’s Purchasing Card Program (“P-Card Program”).
This policy applies to all departments and P-card holders.
Purchasing Card (“P-card”): A CWI credit card provided as a means for authorized personnel to make small dollar purchases.
P-Card Administrator: The Business Office staff member designated as CWI’s primary contact for the P-Card Program.
Cardholder: a permanent CWI staff or faculty member who has been issued a CWI P-card by the Business Office.
Access US Bank (On-line Banking system): The current on-line banking system utilized by CWI to manage and administer the P-Card Program.
This policy governs CWI’s P-Card Program and the expectations of staff and faculty who utilize the program to purchase goods and services on behalf of CWI.
For audit purposes, purchases made prior to the latest revision of this policy are subject to that version of this policy in effect at the time the purchase process was initiated. Purchases made after the latest revision date of this policy are subject to this policy as amended.
P-cards are intended for small-dollar purchases of products, supplies, and approved business travel expenses. P-cards can be used at any merchant that accepts Visa.
Certain vendors and commodities have been “blocked” from usage in the P-Card Program. If the P-card is presented to any of these blocked merchants, the transaction will be declined. If the P-card is declined, contact the P-Card Administrator for clarification.
All purchases must comply with the guidelines set forth in CWI’s purchasing policy. See ADMIN 100 - Procurement Policy.
Any purchases not approved by the appropriate managers in advance, any purchases above the account limits, or purchases not allowed by CWI’s purchasing policy are unauthorized.
CWI reserves the right to hold a Cardholder accountable for any misuse of CWI’s P-Card Program. Cardholders or others in violation of the P-Card Program will be so notified by their supervisors. All CWI employees responsible for approving P-card purchases must carefully review all transactions to ensure compliance with this policy.
Depending upon the severity of the violation, progressive disciplinary action, up to and including termination, can occur.
Exception:
CWI recognizes the need for the President of the College to host or attend official events that advance and promote the reputation, status, and economic position of CWI.
Default limits on each P-card are as follows:
Any disputed items, erroneous charges, or returns are the responsibility of the Cardholder. Among other things, disputed billing can result from failure to receive goods and services, fraud, misuse, altered charges, defective merchandise, incorrect amounts charged, duplicate charges, or unprocessed credits. The Cardholder is expected to contact the merchant to resolve any outstanding issues. Cardholders must immediately inform the P-Card Administrator and their direct supervisor by email of any disputed or suspected fraudulent charges. It is preferred that the Cardholder forward the email notification from U.S. Bank to both individuals noted above. The P-Card Administrator can assist the Cardholder if necessary and will be expected to follow-up with the Cardholder to ensure resolution.
NOTE: Disputes must be reported or resolved to the bank within sixty (60) days from the time of purchase. After sixty (60) days, the ability to dispute charges expires, so CWI is obligated to absorb the charges.
If the merchant disagrees that an adjustment is necessary, immediately contact both the P-Card Administrator and the U.S. Bank Customer Service number on the back of the P-card (1-800-344-5696). U.S. Bank will require complete details of the dispute in writing in order to research the issue or log-on to the Cardholder’s account and register the dispute. This will give you a reference number and record in the system. The details of the dispute as well as the paperwork evidence must be placed on the back of a completed P-Card Dispute Form or Unauthorized Use Form and turned into the P-Card Administrator as soon as possible. If further assistance is needed with any dispute, please contact the P-Card Administrator.
For more detailed instructions, please refer to the P-Card Training Manual.
If a Cardholders’ account information must be updated, including but not limited to a name change, e-mail address, permanent card limits, or replacing damaged cards, Cardholders must complete and forward a P-Card Maintenance form to the P-Card Administrator or Business Office. For additional instructions related to a name change, please refer to the P-Card Training Manual.
Scanned documents and all original P-card paperwork submitted to the Business Office will be retained for four (4) fiscal years, pursuant to Idaho State Historical Society/Financial Records Retention Schedule/series# SG0610.
Accounts Payable (AP) in the Business Office holds a P-card with a higher credit limit (“AP P-Card”). This can be used at the discretion of the Vice President of Finance or Comptroller. At times, this card may be utilized to purchase authorized items in lieu of temporarily charging individual Cardholders’ credit limits.
All of the approval paperwork must accompany the request for purchase. When all of the appropriate paperwork and approvals are received, the Sr. Accounts Payable Coordinator will complete the transaction with the AP P-Card. Once the transaction is finalized, an accountant will review and approve all transactions completed with the AP P-Card and the Manager II, Fixed Assets, Payroll & Payables will be the final approver. With each step of this process, signatures or initials must be on the paperwork before it is considered complete.
Departments and Cardholders are responsible for providing all the required documentation to the P-Card Administrator on a timely basis.
P-card transactions will be audited by sampling a fixed number of transactions on a monthly basis for timely review. This will confirm compliance with applicable CWI policies.
In the event of any significant violations, the Cardholder and the Cardholder’s department head will be notified. If the violation is severe or continual, the Human Resources department, the Cardholder’s department head, and other designees will determine the appropriate level of disciplinary action up to and including termination.
Account Closure:
To establish guidelines for the purchase and use of uniforms or logo CWI apparel for employees
This policy applies to all CWI employees
Ā鶹“«Ć½ does not have a standardized dress code for the entire college. In general, the College’s culture is that of “business casual” where clothes are appropriate for the workplace, clean, tatter-free, providing adequate coverage, and free of offensive words. Under these guidelines, each department is free to determine the nature of the clothing they will require or allow in the workplace.
Department Heads have the authority to require specific types of dress for their employees depending upon their job functions.
For audit purposes, purchases made prior to the latest revision of this policy are subject to that version of this policy in effect at the time the purchase process was initiated. Purchases made after the latest revision date of this policy are subject to this policy as amended.
Employees whose job duties require rigorous physical tasks or exposure to safety risks are required to wear suitable, protective uniforms with CWI logo.
If employees are specifically required to wear uniforms for safety reasons, the College will provide five (5) sets upon hiring. Replacement pieces will be provided to the employee as uniform items wear out.
Employees are responsible for basic upkeep and cleaning of uniforms purchased for them. They are expected to be appropriately attired for work at the beginning of each shift, wearing neat, clean uniforms.
Employees whose job duties require them to perform public relations functions with external customers or students are required to wear apparel with the CWI logo. Logo wear of this type is adaptable to general usage as ordinary clothing, and therefore is considered by the IRS to be a taxable fringe benefit to the employee. However, a limited quantity could be provided tax-free to an employee under IRS de minimus fringe regulations, depending upon facts and circumstances.
Due to this IRS restriction, employees in a public relations capacity will be provided logo apparel items in an amount not to exceed $100 per Calendar year, of a style and color appropriate to the position and function. Employees may purchase additional logo apparel with their own personal funds. The College will not reimburse employees for those purchases.
Logo apparel given as gifts to employees, students, or other non-employees must follow ADMIN 080: Gifts, Awards, and Incentives Policy
Forms and other documentation associated with this policy can be found on the internal Business Office site.
To establish guidelines for CWI’s procurement of public works construction.
Applies to all purchases of public works construction made by CWI and all employees involved in the purchase of public works construction.
Administrative Unit: Any department, office, division, or other administrative component of the College.
Administrative Unit Manager: Employee within an Administrative Unit responsible for authorizing purchase orders and Contracts. This is limited to the following: Deans, Comptrollers, Assistant Vice Presidents, Chief Information Officer, Executive Directors and Directors who do not directly report to a Dean, Comptroller, or Assistant Vice President.
Bid: Any proposal submitted by a public works contractor to CWI in competitive bidding for the construction, alteration, repair, or improvement of any public works construction.
Building Construction: All work in connection with any structure now built, being built, or thereafter built for the support, shelter, and enclosure of persons, chattels, and personal and movable property of any kind, requiring in its construction the use of more than two unrelated building trades or crafts.
College: CWI or any of its Administrative Units.
Contractor: Parties to a proposed contract with CWI.
Contracts Group: Those employees in the Business Office responsible for contract administration, management, and compliance.
Cooperative Purchasing Program: A program established by any association, of which a political subdivision can become a member, to assist the political subdivision in bidding and negotiating contracts for the purchase of goods or services.
Emergency Expenditure: An expenditure made (i) where there is a great public calamity such as an extraordinary fire, flood, storm, epidemic or other disaster; (ii) that is necessary to do emergency work to prepare for the national or local defense; or (iii) that is necessary to do emergency work to safeguard life, health, or property.
Heavy Construction: The construction substantially in its entirety of any fixed works and structures (not including “building construction”), without limitation, for any or all of the following divisions of subjects: irrigation, drainage, sanitation, sewage, water, power, water supply, reservoirs, flood control, reclamation, inland waterways, railroads, grade separations, track elevation, elevated highways, hydroelectric developments, aqueducts, transmission lines, duct lines, pipelines, locks, dams, dikes, levees, revetments, channels, channel cutoffs, intakes, drainage, excavation and disposal of earth and rocks, foundations, piers, abutments, retaining walls, viaducts, shafts, tunnels, airports, air bases and airways and other facilities incidental to the same.
Formal Bid Request: A solicitation to purchase goods and/or services through an open competitive “sealed” bid process. The process can be an Invitation to Bid (ITB) or a Request for Proposal (RFP).
Formal Bid Response: A contractor’s response to a Formal Bid Request.
Informal Bid Request: A solicitation to purchase goods and/or services in a “non-sealed” bid process.
Informal Bid Response: A contractor’s response to an Informal Bid Request.
Lowest Responsive Bidder: The responsive bidder whose bid reflects the lowest acquisition price to be paid by the College that meets the requirements as set out in the bid specifications.
Invitation to Bid (ITB): The sealedābid procurement procedure by which CWI advises potential Contractors of goods or services required by the College. The ITB document describes the bidding process and contract terms and provides guidance on how to respond.
Public Notice: The distribution or dissemination of information regarding a purchase to interested parties using methods that are reasonably available. Such methods will often include publication in newspapers of general circulation, electronic or paper mailing lists, and web site(s) designated by CWI and maintained for that purpose.
Public Works Construction: (i) projects for new building, alteration, repair, demolition or improvement of any land, building or structure including utilities, or the remodeling or renovation of existing buildings or other physical facilities to meet standards required by applicable codes, or to affect a permanent improvement to a facility for any reason including aesthetics or appearance; (ii) permanent improvements to real property; (iii) remodeled or renovated buildings; (iv) the purchase of architectural, engineering, landscape architectural, construction management or land surveying services to prepare plans, program documents, life cycle cost studies, energy analysis and other studies associated with any new building, alteration, repair, demolition or improvement and to supervise the construction or execution of such projects; (iv) heavy construction; (v) building construction; and (vi) specialty construction. If there is uncertainty if a project meets the definition of a public works construction the CWI Department should consult with the Contracts Group prior to soliciting bids for such an expenditure.
Request for lnformation (RFI): A procurement process used to gather responses to “educate” and provide how a vendor might solve a problem or fill a need. The information obtained may be used to develop specifications or a scope of services for a future solicitation as well as to determine a project budget. A RFI is not a bid process, and no contract can be awarded based from an RFI.
Request for Proposal (RFP): The sealedābid procurement procedure by which CWI advises potential Contractors of goods or services required by the College. The RFP document describes the bidding process, contract terms, and provides guidance on how to respond.
Request for Qualifications (RFQ): A procurement process used to “qualify” Contractors by allowing Contractors to show their credentials and work history. It creates a pool of Contractors eligible to submit a bid to do the work. A RFQ is not a bid process, and no award can be made from a RFQ.
Sole Source: Where only one Contractor has been determined to be reasonably available for the public works construction to be acquired. “Only one Contractor” refers to situations identified in Idaho Code § 67-2808.
Specialty Construction: Any work in connection with any public works construction requiring special skill and the use of specialty skilled trades or crafts.
Statewide Contract: A contract awarded by the State of Idaho through its Division of Purchasing and its Division of Public Works to one or more Contractors which have agreed to allow agencies and political subdivisions to procure specified property under the terms and conditions set forth in the contract.
Efficient and cost-effective procurement of public works construction is an important aspect of local government operations. Accordingly, CWI endeavors to procure public works construction pursuant to a publicly accountable process that respects the shared goals of economy and quality and is in full compliance with applicable law. This policy and the procedures set forth herein define the roles and responsibilities of affected Administrative Units and the Business Office as they apply to the procurement of public works construction. As a political subdivision, CWI is required to follow procedures regarding the procurement of public works construction as outlined in Idaho Code §§ 67-2801 et seq.
Idaho Code §§ 54-1901 et seq. Public Works Contractors
Idaho Code §§ 67-2801 et seq. Purchasing by Political Subdivisions
Idaho Code §§ 67-2320 Professional Service Contracts with Design Professionals, Construction Managers and Land Surveyors
Idaho Code § 67-2348 Preference for Idaho Domiciled Contractors on Public Works
Idaho Code §§ 44-1001 et seq. Requirement of Employment of Idaho Residents
Idaho Code § 59-1026 Willful and Knowing Avoidance of Competitive Bidding and Procurement Statutes
Federal Uniform Grant Guidance
For audit purposes, purchases made prior to the latest revision of this policy are subject to that version of this policy in effect at the time the purchase process was initiated. Purchases made after the latest revision date of this policy are subject to this policy as amended.
Prior to making a purchase, the appropriate Administrative Unit Manager should authorize the purchase. This should include verifying that there is adequate budget for the purchase and that the appropriate General Ledger (GL) code is used for the purchase. If a contract is involved in the purchase, contract review and signatures should occur in conjunction with the submittal of a purchase order and in compliance with ADMIN 000 - Contract Administration and Management Policy. Purchase authorizations require specific authorizations depending on the cost of the purchase.
The total value of the public works construction (Public Works Construction) project determines the solicitation process for that project. Total value is determined based on the cumulative total dollar value of the contemplated contract as a whole. CWI Departments are responsible for providing a good faith estimate of the contemplated Public Works Construction to the Contracts Group prior to any bid solicitation in compliance with state procurement laws. (See IC 59-1026). Different dollar amount thresholds may apply for procurements made with federal funds.
This Policy applies to procurement and contracting for Public Works Construction and for certain professional services. This Policy is divided into two main sections:
1. SECTION I: PUBLIC WORKS CONSTRUCTION
2. SECTION II: PROFESSIONAL SERVICES AGREEMENTS FOR ENGINEERING, ARCHITECTURAL, LANDSCAPE ARCHITECTURE, CONSTRUCTION MANAGEMENT, AND LAND SURVEYING SERVICES THAT EXCEED $50,000
Purchases made with federal funds will need to follow the requirements noted in the Grants Federal Monies section below.
All projects meeting the definition of Public Works Construction, as defined in IC 54-1901(b), require any contractor or subcontractor involved in the project to be licensed as a public works contractor unless exempted by Idaho law. (See IC 54-1903). Contractors and subcontractors are also required to be licensed in their own specialty or trade, as required by applicable Idaho statute or regulation.
Procurements of public works construction valued at less than $50,000 can be made on the open market provided that the procurement is guided by the best interests of CWI. Public Works Construction projects valued under $50,000 are exempt from statutory requirements regarding Public Works Construction, pursuant Idaho Code §§ 54-1901 et seq., including the requirement for contractors to obtain a public contractor license and the necessity of any performance or payment bond, as otherwise required. (See IC 54-1903 Exemptions). Contractors though are not exempt from state licensing law requirements that are specific to the contractor’s construction specialty.
The following procedures must be followed when CWI contemplates an expenditure to procure Public Works Construction valued in excess of $50,000 but does not exceed $200,000:
1. CWI, in consultation with the Contracts Group, shall solicit bids for the Public Works Construction from at least three (3) designated licensed public works contractors in writing, either by electronic or physical delivery.
2. Solicitation for bids shall describe the construction work to be completed in sufficient detail to allow an experienced public works contractor to understand the construction project CWI seeks to build.
3. Solicitation for bids shall describe the following:
a. The electronic or physical delivery method(s) authorized to permit a Contractor to submit a bid; and
b. The date and time by which a bid proposal from a Contractor must be received by CWI.
4. CWI shall provide a reasonable time to respond to the solicitation, provided that except in the event of an emergency, such time shall not be less than three (3) business days.
Written objections to specifications or bid procedures must be received by the Contracts Group, as the authorized CWI official, at least one (1) business day before the date and time upon which bids are scheduled to be received.
Contractors will submit written bids to the Contracts Group either by electronic or physical delivery. The Contracts Group is the official designee of the CWI Board of Trustees designated to receive and review Public Works Construction bids. Thereafter, the Contracts Group, as the designee of the Board of Trustees, is authorized, to exercise its discretion to either: (1) approve the responsive bid proposing the lowest procurement price or (2) reject all bids and publish notice for bids, as before. This decision shall be made by the Contracts Group in consultation with the CWI Department requesting the solicitation, but the decision is designated solely to the Contracts Group by the CWI Board of Trustees.
If the Contracts Group finds that it is impractical or impossible to obtain three (3) bids for the proposed public works procurement, in consultation with the CWI Department, the Contracts Group may acquire the work in any manner it deems best from a qualified public works contractor quoting the lowest price. When fewer than three (3) bids are considered, a description of the efforts undertaken to procure at least three (3) bids shall be documented by the Contracts Group and such documentation shall be maintained for at least six (6) months after the procurement decision is made.
If two or more price quotations offered by different licensed public works contractors are the same and the lowest responsive bids, the Contracts Group, as the authorized designee of the CWI Board of Trustees, in consultation with the requesting CWI Department will determine which public works contractor should be selected.
Selection of a public works contractor does not guarantee that a final contract will be executed between CWI and the public works contractor. CWI will make good faith efforts to fully execute an agreement with a Contractor selected by the above process.
INFORMAL BID REQUEST INFORMATION GATHERING TOOLS
Administrative Units can gather information from the internet, Contractors, white papers, etc. when developing bid specifications. Administrative Units should provide enough detail in the specifications to receive several bids for the goods and services requested.
Every Public Works Construction that costs in excess of $200,000 is required to follow a formal bid request procedure (“Formal Bid Request”) defined pursuant to Idaho Statutes. The following procedures must be followed when CWI contemplates an expenditure to procure Public Works Construction valued in excess of $200,000.
The purchase of public construction shall be made pursuant to a competitive sealed bid process from a qualified public works contractor which has submitted the lowest bid price and has complied with applicable bidding procedures and met any pre-qualifications (Category B) as established by the bid documents. Competitive bidding for public works may proceed through either of two alternative procedures – Category A or Category B. The Contracts Group, in consultation with the CWI Department, will identify the appropriate bidding process to follow regarding purchases of Public Works Construction.
CATEGORY A - Competitive Bidding
For Category A bids, competitive bidding procedures shall be open to receipt of bids from any licensed public works Contractor desiring to bid upon the public works project. For a Category A bid, CWI may only consider (i) the amount bid; (ii) bidder compliance with administrative requirements of the bidding process; and (iii) whether the bidder holds the requisite license. CWI shall award the bid to the qualified bidder submitting the lowest responsive bid.
Requests for bids shall set a date and place for the public opening of bids. All bids are to be submitted by the day and time specified in the request for bids, as published in the official newspaper of CWI. During the bid opening, CWI will consider only those bids timely received pursuant to the date established by the request for bid. To avoid bidders making last minute changes to their proposals by writing the changes on the sealed envelope, a bidder’s instruction may be included, such as: “The entire Bidder’s Proposal must be contained on the supplied proposal forms. Any information pertaining to the Bidder’s Proposal, not specifically included on the proposal forms, will not be considered.”
Two (2) notices soliciting bids shall be published in the official newspaper of the political subdivision. The first notice shall be published at least two (2) weeks before the date originally designated for opening bids; the second notice shall be published in the succeeding week at least seven (7) days before the date that bids are scheduled to be opened. The notice shall succinctly describe the project to be constructed and provide contact information to receive further information from the Contracts Group for further details.
The Contracts Group shall make available copies of specifications, bid forms, bidder’s instructions, contract documents, and general and special instructions upon request and payment of a reasonable copy fee by any interested bidder.
All plans and specifications shall state, in addition to any other information pertinent to the work to be performed or materials to be furnished, the number, size, kind and quality of materials, and service required for the contract. These plans and specifications should not specify or provide for the use of any materials of a specific brand or mark, or any patented device or appliance, when other materials are available for such purpose and when such a requirement would prevent competitive bidding on the part of dealers or Contractors in other articles or materials of equivalent value, utility, or merit.
Written objections from Contractors to specifications or bidding procedures must be received by the Contracts Group at least three (3) business days before the date and time upon which bids are scheduled to be opened. The Contracts Group shall respond to any such objection in writing and communicate such response to the objector and all other plan holders, adjusting bidding timeframes if necessary and may involve the rescheduling of the date when bids are to be opened.
All bids shall be presented or otherwise delivered under sealed cover to the Contracts Group with a concise statement marked on the outside generally identifying the project to which the bid pertains. Bids may be made by electronic or physical means.
If CWI deems it to be in its best interest, it may require bidders to provide bid security in an amount equal to at least five percent (5%) of the amount bid. If required, a bid shall not be considered unless one of the forms of bidder’s security is enclosed with it, and unless the bid is submitted in a form which substantially complies with the form provided by CWI. CWI may require that the bid security be in one of the following forms:
1. Cash;
2. Cashier’s check from a bank insured by the FDIC made payable to CWI;
3. Certified check from a bank insured by the FDIC made payable to CWI; or
4. Bidder’s bond executed by a qualified surety company, licensed to do business in the State of Idaho, made payable to CWI.
Any bid received by CWI may not be withdrawn after the time set in the notice for opening of bids. Sealed bids are received by a member of the Contracts Group as the authorized CWI official.
When sealed bids have been received, they shall be opened in public at a designated place and time and thereafter shall be compiled and submitted to the Contracts Group. The CWI Board of Trustees has authorized the Contracts Group to review, select, approve and award bids pursuant to Idaho Code 67-2805(2)(a)(v).
If the successful bidder fails to execute the contract, the amount of the bidder’s security may be forfeited to CWI, at CWI’s sole discretion, and the proceeds shall be deposited in a designated fund out of which the expenses for procuring substitute performance are paid.
The Contracts Group may, on the refusal or failure of the successful bidder to execute the contract, award the contract to the qualified bidder submitting the next lowest responsive bid. (See IC 67-2805(2)(a)(vii)).
If the CWI Board of Trustees awards the bid to the next lowest qualified bidder, the amount of the lowest qualified bidder’s security may be applied by CWI to the difference between the lowest responsive bid and the next lowest responsive bid. The surplus, if any, shall be returned to the lowest bidder if cash or certified check is used, or to the surety on the bidder’s bond if a bond is used, less reasonable administrative costs not to exceed twenty-five percent (25%) of the amount of the bidder’s security to CWI. (See IC 67-2805(2)(a)(vii)).
In its discretion, the CWI Board of Trustees may reject all bids presented and re-bid, or the CWI Board of Trustees may, after finding it to be a fact, pass a resolution declaring that the project sought to be accomplished by the expenditure can be performed more economically by purchasing goods and services on the open market. (See IC 67-2805(2)(a)(viii)).
If identical bids are received, the CWI Board of Trustees may choose the bidder it prefers. If no bids are received, the Board of Trustees may procure the goods or services without further competitive bidding procedures. (See IC 67-2805(2)(a)(viii)).
If the CWI Board of Trustees chooses to award a competitively bid contract involving the procurement of Public Works Construction to a bidder other than the apparent low bidder, the CWI Board of Trustees shall declare its reason(s) on the record and shall communicate such reason(s) in writing to all persons who have submitted a competing bid (See notice provisions to be communicated to bidders below). (See IC 67-2805(2)(a)(ix)).
If any participating bidder objects to an award to a bidder other than the apparent low bidder, by the CWI Board of Trustees, the participating bidders shall respond in writing to the notice of award from CWI within seven (7) calendar days of the date of transmittal of the notice, setting forth in such response the express reason(s) that the award decision is in error. Performance of the procurement shall be stayed pending consideration of any such objection. After addressing the contentions raised by the objecting bidder, the Board of Trustees shall review its decision and determine whether to affirm its prior award, modify the award, or choose to re- bid, setting forth its reason(s) therefore. After completion of the review process, CWI may proceed as it deems to be in the public interest. (See IC 67-2805(2)(a)(x)).
CATEGORY B - Request for Qualifications
For Category B bids, competitive bidding procedures shall be open to licensed public works contractors only after meeting preliminary supplemental qualifications established by CWI. The solicitation for bids shall consist of two (2) stages (See IC 67-2805(2)(b)):
1. An initial stage determining supplemental pre-qualifications for licensed Contractors, either prime or specialty Contractors; and
2. A stage during which bid prices will be accepted only from prequalified Contractors.
Notice of the prequalification stage shall be given in the same manner as for Category A bids, providing a specific date and time by which qualifications statements must be received, including public notice of request for qualifications.
CWI may establish prequalification standards premised upon one or a combination of the following:
1. Demonstrated technical competence;
2. Experience constructing similar facilities;
3. Prior experience with CWI;
4. Available nonfinancial resources;
5. Equipment and personnel as they relate to the subject project; or
6. Overall performance history based upon a Contractor’s entire body of work.
The prequalification request must include the standards for evaluating the qualifications of prospective bidders.
During the prequalification stage, licensed Contractors desiring to be prequalified to bid on a project must submit a written response to CWI’s request for qualifications. Written objections to prequalification procedures must be received by the Contracts Group, as the authorized CWI official, at least three (3) business days before the date and time upon which prequalification statements are due. The Contracts Group, as administrative officer of the bidding process, shall respond to any such objection in writing and communicate such response to the objector and all other Contractors seeking to prequalify, adjusting bidding timeframes if necessary. After a review of qualification submittals, CWI may select a licensed Contractor that meets the prequalification standards. (See IC 67-2805(2)(b)(iii)).
If any licensed Contractor submits a statement of qualifications but is not selected as a qualified bidder, CWI shall supply a written statement of the determination, regarding the reason(s) why the Contractor failed to meet qualification standards. Any licensed Contractor that fails the prequalification stage can appeal such determination to the CWI Board of Trustees within seven (7) days after transmittal of the prequalification results. If the CWI Board of Trustees sustains the decision that a Contractor fails to meet prequalification standards, it shall state its reason(s) for the record.
A decision by the CWI Board of Trustees sustaining the denial of prequalification may be appealed to the Public Works Contractors’ License Board (Licensing Board) no more than fourteen (14) days following any decision on appeal made by the CWI Board of Trustees. Category B prequalification procedures that are appealed shall be stayed during the pendency of the prequalification appeal until the Licensing Board completes its review, but in no instance more than forty-nine (49) days after the appellate decision of the Board of Trustees. (See IC 2805(2)(b)(iv)).
Following the conclusion of the prequalification administrative procedures, the bidding stage shall proceed by the setting of a time, date, and place for the public opening of bids.
1. In circumstances involving prequalified prime Contractors, a notice soliciting bids shall be transmitted to prequalified bidders at least fourteen (14) days before the date of opening the bids. The notice shall succinctly describe the project to be constructed.
2. In circumstances involving prequalified specialty or subordinate Contractors, the notice soliciting bids shall be published in the same manner applicable to Category A bids. The notice shall succinctly describe the project to be constructed.
Copies of specifications, bid forms, bidder’s instructions, contract documents, and general and special instructions shall be made available upon request and payment of a reasonable plan copy fee by any eligible bidder. The Contracts Group shall be responsible for distributing these documents to potential bidders.
There is no requirement for CWI to conduct pre-bid meetings for potential bidders. This is optional and is determined on a project-by-project basis.
All plans and specifications shall state, in addition to any other information pertinent to the work to be performed or materials to be furnished, the number, size, kind and quality of materials and service required for the contract. These plans and specifications should not specify or provide for the use of any materials of a specific brand or mark, or any patented device or appliance, when other materials are available for such purpose and when such requirement would prevent competitive bidding on the part of dealers or Contractors in other articles or materials of equivalent value, utility or merit.
Written objections to specifications or bidding procedures must be received by the Contracts Group at least three (3) business days before the date and time upon which bids are scheduled to be opened.
All bids shall be presented or otherwise delivered under sealed cover to the Contracts Group with a concise statement marked on the outside generally identifying the project to which the bid pertains.
If CWI deems that it is in its best interest, CWI may require the bidder to provide bid security in an amount equal to at least five percent (5%) of the amount bid. If required, a bid shall not be considered unless one of the forms of bidder’s security is enclosed with it, and unless the bid is submitted in a form which substantially complies with the form provided by CWI. CWI requires that the bid security be in one of the following forms:
1. Cash;
2. Cashier’s check from a bank insured by the FDIC made payable to CWI;
3. Certified check from a bank insured by the FDIC made payable to CWI; or
4. Bidder’s bond executed by a qualified surety company, licensed to do business in the State of Idaho, made payable to CWI.
Any bid received by CWI may not be withdrawn after the time set in the notice for opening of bids.
When sealed bids have been received, they shall be opened in public by the Contracts Group at a designated place and time. The CWI Board of Trustees or the Contracts Group, as the designee of the CWI Board of Trustees, will compile and approve a selected bidder. If identical bids are received, the CWI Board of Trustees may choose the bidder it prefers. (See IC 67-2805(2)(b)(ix)).
If the successful bidder fails to execute the contract, the amount of the bidder’s security may be forfeited to CWI, at CWI’s sole discretion, and the proceeds shall be deposited in a designated fund out of which the expenses for procuring substitute performance are paid.
The Contracts Group may, on the refusal or failure of the successful bidder to execute the contract, award the contract to the qualified bidder submitting the next lowest responsive bid.
In addition, the CWI Board of Trustees may, on the refusal or failure of the successful bidder to execute the contract, award the contract to the qualified bidder submitting the next lowest responsive bid. If CWI awards the bid to the next lowest qualified bidder, the amount of the lowest qualified bidder’s security, if forfeited, shall be applied by CWI to the difference between the lowest responsive bid and the next lowest responsive bid, and the surplus, if any, shall be returned to the lowest bidder if cash or certified check is used, or to the surety on the bidder’s bond if a bond is used, less reasonable administrative costs not to exceed twenty-five percent (25%) of the amount of the bidder’s security to CWI. (See IC 2805(2)(b)(x)).
In its discretion, the CWI Board of Trustees may reject all bids presented and re-bid, or the Board of Trustees may, after finding it to be a fact, pass a resolution declaring that the project sought to be accomplished by the expenditure can be performed more economically by purchasing goods and services on the open market. (See IC 2805(2)(b)(xi)).
If no bids are received, the CWI Board of Trustees may make the expenditure without further competitive bidding procedures.
If the CWI Board of Trustees chooses to award a competitively bid contract involving the procurement of Public Works Construction to a bidder other than the apparent low bidder, the CWI Board of Trustees shall declare its reason(s) on the record and shall communicate such reason(s) in writing to all persons who have submitted a competing bid. (See IC 2805(2)(b)(xi).
If any participating bidder objects to an award to a bidder other than the apparent low bidder, it shall respond in writing to the notice from CWI within seven (7) calendar days of the date of transmittal of the notice, setting forth in such response the express reason(s) that the award decision of the Board of Trustees is in error. The performance of the procurement shall be stayed pending consideration of any such objection. After addressing the contentions raised by the objecting bidder, the Board of Trustees shall review its decision and determine whether to affirm its prior award, modify the award, or choose to re-bid, setting forth its reason(s) therefore. After completion of the review process, CWI may proceed as it deems to be in the public interest. (See IC 805(2)(b)(xiii)).
FORMAL BID REQUEST INFORMATION GATHERING TOOLS
Administrative Units must work with the Contracts Group on all Formal Bid Requests including use of information gathering tools.
There are two types of information gathering tools for Formal Bid Requests: (1) a Request for Information (RFI); and (2) a Request for Qualifications (RFQ). The RFI and the RFQ are not considered to be a determining process, but either may be used to gather information for an ITB or RFP. Both the RFI and RFQ require a publication of a legal notice and submission of proposals.
1. REQUEST FOR INFORMATION
An RFI is used to gather information from Contractors who provide goods and services. RFI responses “educate” and provide how a Contractor might solve a problem or fill a need. RFI responses may include a Contractor’s pricing structure, features, and its approach to implementation. Information obtained through such a solicitation may be used to develop specifications or a scope of services for a future solicitation. A RFI is not a bid process, and no award can be made from an RFI.
2. REQUEST FOR QUALIFICATIONS
A RFQ is used to gather information from Contractors who provide goods or services. RFQ responses “qualify” Contractors by allowing Contractors to show their credentials and work history. A RFQ is not a bid process, and no award can be made from a RFQ.
To the extent permitted by federal law, CWI will apply an Idaho preference when determining which Contractor submitted the lowest responsive bid. If the Contractor who submitted the lowest dollar bid is domiciled in a state with a preference law that penalizes Idaho domiciled Contractors, CWI will apply the preference law (percentage amount) of that domiciliary state to that Contractor’s bid. This preference only applies to competitively bid purchases. The purchasing preference is added to the amount of the bid for the purpose of determining the low bidder; CWI does not pay the percentage amount to the low bidder. A Contractor is domiciled in Idaho if it is chartered or incorporated in Idaho, or if it is a sole proprietor or partnership that is located or has its permanent headquarters in Idaho. (See IC 67-2348).
In all construction, repair, and maintenance work, the Contractor must employ ninety-five percent (95%) bona fide Idaho residents as employees, or where fifty (50) or less persons are employed by the Contractor, ten percent (10%) of the Contractor’s employees may be nonresidents. In all cases, Contractors must give preference to the employment of bona fide Idaho residents. All CWI contracts must have a provision requiring the foregoing terms, and no contract shall be entered into with a Contractor refusing to execute an agreement with these terms.
Federal uniform administrative guidelines prohibit preferences noted in this section. This must be taken into consideration if any federal funds will be used for the Public Works Construction project.
Before any contract for Public Works Construction, equal to or in excess of $50,000 is executed, the person or entity to whom the contract has been awarded (Contractor) is required to provide to CWI the following bond types pursuant to Idaho Code § 59-1926:
1. Performance Bond: A performance bond in any amount to be fixed by CWI, but in no event less than eighty-five percent (85%) of the contract amount conditioned upon the faithful performance of the contract in accordance with the plans, specifications, and conditions thereof. The performance bond shall be solely for the protection of CWI.
2. Payment Bond: A payment bond in an amount to be fixed by CWI but in no event less than eighty-five percent (85%) of the contract amount, solely for the protection of persons supplying labor or material, or renting, leasing, or otherwise supplying equipment to the Contractor or its subcontractor in the prosecution of the work provided for in the contract.
To the extent CWI requires a performance bond or payment bond in excess of fifty percent (50%) of the total contract amount, it may not withhold from the Contractor or subcontractor any amount exceeding five percent (5%) of the total amount payable as retainage. Further, CWI shall release to the contractor any retainage for those portions of the project accepted by CWI and the Contractor as complete within 30 days after such acceptance. Contractors, contracting with subcontractors shall not be authorized to withhold from the subcontractor any amount exceeding five percent (5%) of the total amount payable to the subcontractor as retainage. The Contractor shall remit the retainage to the subcontractor within thirty (30) days after completion of the subcontract.
Each bond shall be executed by a surety company duly authorized to do business in Idaho, or the Contractor may deposit any of the type of government obligations listed in subsection (2) (h) of Idaho Code § 54-1901, in lieu of furnishing a surety company performance or payment bond. CWI may also require a performance bond or other security in addition to those specified herein.
Emergency Expenditures for Public Works Construction
The CWI Board of Trustees may declare than an emergency exists and that the public interest and necessity demand the immediate expenditure of public money if: (i) there is a great public calamity such as an extraordinary fire, flood, storm, epidemic or other disaster; (ii) it is necessary to do emergency work to prepare for national or local defense; or (iii) it is necessary to do emergency work to safeguard life, health or property. Upon the declaration of an emergency and the need to expend public funds by the Board of Trustees, CWI may expend any sum required for the emergency expenditure without compliance with formal bidding procedures. A memorandum documenting the emergency expenditure should be provided to the Contracts Group with invoices for emergency Public Works Construction purchased. (See IC 67-2808(1)(b)).
Sole Source Expenditures
The CWI Board of Trustees may authorize an expenditure without compliance with formal bidding requirements, regardless of the contract amount, if there is only one (1) Contractor for the Public Works Construction to be acquired. This is generally referred to as a sole source expenditure. For purposes of Public Works Construction, only one (1) Contractor shall refer to situations where there is only one source reasonably available and includes, but is not limited to the following situations:
1. Where Public Works Construction is required to respond to a life-threatening situation or a situation which is immediately detrimental to the public welfare or property;
2. The purchase of Public Works Construction, services, or personal property for which it is determined there is no functional equivalent; or
3. Where competitive solicitation is impractical, disadvantageous, or unreasonable under the circumstances. (See IC 67-2808(2)(a)).
If the Contracts Group, in consultation with the Office of General Counsel (OGC), determines that the purchase falls within the definition of a sole source expenditure, OGC will present the expenditure to the CWI Board of Trustees for a declaration in a public meeting of the purchase as a sole source expenditure. Upon such a declaration, unless the purchase is required for a life-threatening situation or a situation that is immediately detrimental to the public welfare or property, notice of the sole source purchase must be published in the official newspaper of CWI (the Idaho Press) at least fourteen (14) calendar days prior to the award of the contract. A Purchase Order or contract cannot be issued until the fourteen (14) day period has expired.
Any objection to a sole source expenditure must be filed in writing with the Contracts Group within three (3) days from the date of the posting of notice. CWI shall review any such objection and within three (3) days of receipt thereof either deny the objection or affirm the objection and comply with formal bidding requirements.
A sole source declaration by the Board of Trustees is valid only for the purchase of Public Works Construction to which it pertains.
Grants: Federal Monies
Administrative Units must contact CWI’s Grants Group for guidance prior to expending federal grant money for procurement purposes. Federal uniform administrative guidelines apply to expenditures of monies received through federal grants, whether those monies come directly from a federal agency or through an intermediary, known as a “passāthrough entity”. Funds received from an intermediary are often referred to as “flow through funds”. Depending on the federal agency that provides the grant money, other restrictions may apply. Further, the dollar thresholds which dictate what procurement process is required may differ from non-grant related purchases. Compliance with federal guidelines and applicable restrictions is mandatory.
Information and guidelines for grants, including purchases with grant funds, are found in CWI’s ADMIN 040 - Federal, State & Local Government Grants policy and it’s Grants Management Manual. For procurement with federal funds, compliance with the Uniform Grant Guidance is mandatory. Information and rules for grants, including purchasing with grant funds, are found in CWI’s grants policy noted above.
Grants/Sponsored Projects: Non-Federal Monies
Administrative Units must contact CWI’s Grants Group for guidance prior to expending non-federal grant money.
NonāProfit Organizations/Correctional Industries
Purchases of goods and services from Idaho correctional industries and from nonāprofit corporations and public agencies operating rehabilitation facilities for people with disabilities or disadvantaged individuals are exempt from competitive solicitation requirements. The product or service provided by the nonāprofit or public agency must be offered at fair market price which should be confirmed by estimates of current pricing.
Statewide Contracts
CWI may purchase goods or services at the same contract prices and under the same terms and conditions available to the State of Idaho. If a Contractor is included on the State purchasing list, the contract has already been awarded through an appropriate bid process and no further bids are required. Accordingly, Administrative Units, in consultation with the Contracts Group, should review the State purchasing list to determine whether a purchase may be made pursuant to a statewide contract. To the extent applicable, the Administrative Unit should note that the contract is a statewide contract on its purchase order request and include the state purchase order number in any requisite documentation.
Cooperative Purchasing Agreements
With the approval of the Board of Trustees, CWI may (i) participate in cooperative purchasing agreements with the State of Idaho, other Idaho political subdivisions, other government entities or associations; and (ii) participate in cooperative purchasing programs established by any association that offers its goods or services as a result of competitive solicitation processes. Goods or services procured by participation in any such cooperative agreements or programs shall be deemed to have been acquired in accordance with the formal bidding requirements provided by law. A list of cooperative purchasing programs approved by the Board of Trustees is maintained by the Contracts Group. Public Works Contractors cannot be procured under a Cooperative Purchasing Agreement; however, public works personal property may be purchased under a Cooperative Purchasing Agreement.
See Idaho Code § 67-2320. Contracts for professional services are generally excluded from formal procurement requirements of this policy (See IC 67-2805(4)). However, any professional service agreements must use the following minimum guidelines when securing contracts for engineering, architectural, landscape architecture, construction management, and land surveying services on projects for which the professional service fee is anticipated to exceed the total sum of fifty thousand dollars ($50,000), excluding professional services contracts previously awarded for an associated or phased project, and for which the expenditure is otherwise exempt from the bidding process provided by law.
In securing contracts for engineering, architectural, landscape architecture, construction management, or land surveying services on projects for which the professional service fee is anticipated to be less than the total sum of fifty thousand dollars ($50,000), CWI may use the guidelines set forth in Section II Part1 or establish its own guidelines for selection based on demonstrated competence and qualifications to perform the type of services required, followed by negotiation of the fee at a price determined by the public agency or political subdivision to be fair and reasonable after considering the estimated value, scope, complexity, schedule, and nature of services required. (See IC 67-2320(3)).
Part 1: CWI shall use the use the following process to implement this policy: (See IC 67-2320(2)).
a. CWI Shall encourage persons or firms engaged in the services being solicited to submit statements of qualifications and performance data;
b. CWI shall establish and make available to the public the criteria and procedures used for the selection of qualified persons or firms to perform such services using a request for qualifications (RFQ);
c. CWI shall establish and make available to the public the RFQ, including the selection criteria and the procedures to be used for measurable scoring, ranking, and selection of qualified persons or firms to perform such services. Selection criteria for consideration of professionals may include but are not limited to: a description of the firm, including location and longevity; past performance; project manager and key staff experience, education, and training; experience with similar projects; specific approach to project or assignment; proposed schedule, if applicable; and quality control procedures;
d. After receiving responses for the RFQ, CWI shall rank the persons or firms in order of preference. The list of ranked respondents, including the scoring used to develop the ranking, shall be made available to the public. CWI shall select for negotiation the persons or firms whom CWI determines to be the highest ranked.
e. CWI shall negotiate with the highest ranked person or firm for a contract or agreement to perform such services at a price determined by CWI to be reasonable and fair to the public after considering the estimated value, the scope, the complexity and the nature of the services;
f. When unable to negotiate a satisfactory contract or agreement, CWI shall formally terminate negotiations and undertake negotiations with the next highest ranked person or firm, following the procedure as prescribed above;
g. When unable to negotiate a satisfactory contract or agreement with any of the selected persons or firms, shall continue with the selection and negotiation process as provided herein until a contract or agreement is reached or the procurement is terminated;
h. When soliciting proposals for professional services to be provided under Section II, CWI shall publish public notice in the same manner as required for procurement of Public Works Construction projects under section 67-2805(2), Idaho Code. (See IC 67-2320(2)(h)).
Part 2. Use of Pre-Approved Lists to Create List of Approved Professionals:
Pursuant to Idaho Code § 67-2320(3)(i) CWI may create a list of preapproved professionals that may be selected through the following process to perform professional services under Section II:
a. CWI may establish and select from a list of two (2) or more persons or firms selected and preapproved for consideration by CWI.
b. In establishing a preapproved list, CWI shall publish notice as set forth in paragraph Part 1(h) above.
c. However, when selecting a person or firm from the preapproved list, no notice shall be required;
d. Any list established under Part 2(a) shall remain valid for a maximum of five (5) years and may be canceled by the public agency or political subdivision prior to the list’s expiration if CWI determines that cancellation would be in the public’s interest. (See IC 67-2330(2)(h-j)).
Part 3: Extending or Creating New Contract with Person or Contractor
When CWI has previously awarded a professional services contract to a person or firm for an associated or phased project, it may negotiate an extended or new professional services contract with that person or firm in accordance with all provisions of section 59-1026, Idaho Code, negotiate an extended or new professional services contract with that person or firm. (See IC 67-2320(4)).
Conflicts of Interest CWI employees must refrain from engaging in unethical practices in the performance of their duties related to the award and administration of contracts. Employees shall not participate in the selection, award, or administration of a contract if a real or apparent conflict of interest would be created. For additional information regarding conflicts of interest, employees should review CWI’s conflict of interest policy. Further, the Ethics in Government Act of 2015, found at Idaho Code § 74-7401 et. seq, and the Bribery and Corruption Act found at Idaho Code § 18-1301 et. seq are fully applicable. Questions regarding ethics in government or conflicts of interest should be directed to Risk Management.
Contractor Influence
No Contractor or related party, or a subsidiary or affiliate of a Contractor may submit a bid to obtain a contract to provide goods or services to CWI if the Contractor, or related party, Contractor subsidiary or affiliate assisted CWI in the solicitation bid process for the project. A Contractor that assists CWI in the development of procurement specifications, scope of work or related solicitation documents, whether paid for its services or not, cannot submit a bid, proposal, or quote on the project it helped develop nor can the Contractor partner with another Contractor to circumvent this policy.
Influencing/Conspiring to Influence
No employee of CWI shall influence or attempt to influence the award of a contract to a particular Contractor or to deprive or attempt to deprive any Contractor of a contract.
Willfully or Knowingly Avoiding Competitive Bidding and Procurement Statutes
It is a violation of this policy and may be a violation of state law for a CWI employee to willfully or knowingly avoid compliance with procurement or competitive bidding statutes or to willfully or knowingly split or separate purchases with the intent of avoiding compliance with any such policies or statutes. A critical factor in evaluating possible bid splitting situations is the original intent of the purchase and whether all goods or services required to complete the project were taken into consideration when the purchase was made. If a reasonable person, acting under similar circumstances, would have been able to foresee the need for additional goods or services, the additional procurement for the project may very likely present a case of intentional bid splitting. (See IC § 59ā1026 Willful And Knowing Avoidance Of Competitive Bidding And Procurement Statutes).
Gifts/Gratuities
Employees are prohibited from accepting or soliciting money, gifts, or other benefits from a Contractor in exchange for a favorable decision or recommendation on behalf of the Contractor. In addition, under Idaho Code § 18-1359(1)(b), trivial gifts or benefits, which do not exceed $50.00 in value, are not prohibited if they are incidental to personal, professional or business contacts and do not affect official impartiality.
Employees violating any of the provisions of this policy or applicable law may be subject to disciplinary action up to and including termination.