Mission

The mission of the Internal Audit & Management Advisory Services (IAMAS) Department is twofold: to support the vision, mission and values of the Maricopa County Community College District (MCCCD) and its colleges and centers by providing independent, objective assurance and consulting services designed to add value and improve the organization's operations; and to help ensure the efficient and effective use of resources, program operations, and stewardship over assets. The IAMAS department helps the MCCCD accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.

Authority 

As established within MCCCD administrative regulation (1.13.1 Internal Audit Authority), the IAMAS Department is granted authority to:

• Assess all MCCCD functions, programs and control systems, and is responsible to advise the Audit & Finance Committee and management concerning the condition of reviewed functions, programs, and systems.
• Allocate resources, set frequencies, select subjects, determine scope of work, and apply the techniques required to accomplish audit objectives.
• Obtain the necessary assistance of personnel in units of the organization where they perform audits, as well as other specialized services from within or outside the organization.

Access

As established within MCCCD administrative regulation (1.13.2 Internal Audit Access) in the performance of audits, members of the IAMAS team are granted unlimited accessibility to all MCCCD activities, records, property, and employees, within the limits of the law, and are charged with maintaining stringent accountability of safekeeping and confidentiality.  They are granted unrestricted access to the Chancellor, all Vice Chancellors, all college presidents and provosts, the MCCCD Governing Board, and the Audit & Finance Committee.

Scope of Work

The scope of work includes assurance services to determine whether the organization’s network of risk management, control and governance processes, as designed and represented by management, is adequate and functioning in a manner to ensure:

• Risks are appropriately identified and managed.
• Interaction with the various governance groups occurs as needed.
• Significant financial, managerial, and operating information is accurate, reliable and timely.
• Employees’ actions are in compliance with policies, standards, procedures and applicable laws and regulations.
• Resources are acquired economically, are used efficiently and are adequately protected.
• Programs, plans and objectives are achieved.
• Quality and continuous improvement are fostered in MCCCD’s control process.
• Significant legislative or regulatory issues impacting the organization are recognized and addressed properly.

Accountability

The Director of IAMAS (Director), in the discharge of his/her duties, shall be accountable to management and the Audit & Finance Committee to:

• Report significant issues related to the processes for controlling the activities of the MCCCD, including potential improvements to those processes, and provide information concerning such issues through resolution. This would include informing and advising the Audit & Finance Committee of the Governing Board and management on the areas examined, and discharging the responsibilities in a manner that is consistent with the Institute of Internal Auditors (IIA) Code of Ethics.
• Provide copies of completed audits to the Audit & Finance Committee and Governing Board Members. The Director and IAMAS staff will lead the discussion on audit reports with the Audit & Finance Committee. IAMAS follow-up on audit recommendations will occur three months after the audit is completed. This will serve to ensure timely implementation of findings. If progress on findings is unclear as to a plan of action to address the findings within six months, the Audit & Finance Committee may request the auditee to attend the next Audit & Finance Committee meeting to review the status of the audit findings. Significantly delinquent audit finding progress may also be referred to the appropriate Vice Chancellor for follow-up with the auditee.  If the Audit & Finance Committee does not find that the auditee’s response is adequate, it will so notify the Chancellor and Governing Board.

Reporting Relationships and Independence

Reporting relationships will be maintained in a manner that supports departmental independence and promotes comprehensive audit coverage. To provide for the independence of IAMAS, its personnel report to the Director, who reports administratively to the Vice Chancellor for Business Services while operating under the direction of the Audit & Finance Committee. The Director  will periodically report to the Audit & Finance Committee in a manner outlined in the section on accountability and will provide  a regular report on Internal Audit personnel. As necessary, the Director may  meet  with the MCCCD  Chancellor to discuss the status of the audit plan and matters of concern.

The Director of IAMAS Has Responsibility To:

• Develop a flexible annual audit plan using appropriate risk-based methodology, including any risks or control concerns identified by management, and submit that plan to the Audit & Finance Committee for review and approval.   At the beginning of each fiscal year, the Audit & Finance Committee formally authorizes the three-year audit plan. This plan is used in planning and budgeting audit assignments and is annually re-evaluated using a risk assessment process. Input obtained from senior management, college administrators, and the Auditor General’s Office is instrumental in developing this plan. The audit plan is considered a guide to distribute internal audit coverage across MCCCD but remain flexible enough to accommodate unexpected changes.
• Implement the annual audit plan, as approved, including, and as appropriate, any special reviews or projects requested by members of the Chancellor’s Executive Council (CEC) and the Governing Board. Any special reviews will be initiated through an audit intake form, completed by a CEC or Governing Board Member, and submitted to IAMAS for review. The Director and Vice Chancellor for Business Services will evaluate these special review requests.  In consultation with the Vice Chancellor for Business Services, the Director  will schedule special reviews requested during the year while attempting to limit the impact to the audit plan.  It is understood that the audit plan should remain flexible enough to accommodate such special reviews and the audit plan may be adjusted as necessary during the year.   In the event a determination cannot be reached as to the scheduling of a special review, the Audit & Finance Committee shall be consulted and make a recommendation as to whether an audit should be conducted and the audit plan adjusted accordingly.
• Maintain a professional audit staff with sufficient knowledge, skills, experience, objectivity, and professional certifications to meet the requirements of this Charter.
• Establish a quality assurance program by which the Director  assures the operations of internal auditing activities and periodically reports to management and the Audit & Finance Committee on its conformance with the International Standards for the Professional Practice of Internal Auditing.
• Perform consulting services, beyond IAMAS’ assurance services, to assist management in meeting its objectives. Examples may include facilitation, process design, training, and advisory services.
• Evaluate and assess significant new functions, changing services, processes, operations and control processes coincident with their development, implementation and/or expansion.
• Issue periodic reports to the Audit & Finance Committee and management summarizing results of audit activities.
• Keep the Audit & Finance Committee informed of emerging trends and successful practices in internal auditing.
• Provide a list of significant measurement goals and results to the Audit & Finance Committee.
• Assist in the investigation of significant suspected fraudulent activities within the organization and notify management and the Audit & Finance Committee of the results.
• Consider the scope of work of the Auditor General’s Office and regulators, as appropriate, for the purpose of providing optimal audit coverage to the MCCCD at a reasonable overall cost.
• Periodically discuss the Mission, the Core Principles for the Professional Practice of Internal Auditing, the Definition of Internal Auditing, the Code of Ethics, and the International Standards for the Professional Practice of Internal Auditing with management and the Audit & Finance Committee.
• Confirm to the Audit & Finance Committee, at least annually, the organizational independence of the internal audit activity.
• Periodically review this Charter and obtain Audit & Finance Committee approval for any updates.

Standards of Audit Practice

The IAMAS department recognizes the mandatory nature of the Core Principles for the Professional Practice of Internal Auditing, Definition of Internal Auditing, the Code of Ethics, and the International Standards for the Professional Practice of Internal Auditing of The Institute of Internal Auditors.

Note: below is a formal sign-off of the Internal Audit Charter by the Audit & Finance Committee Chair, Chancellor, Vice Chancellor for Business Services and the Director of Internal Audit.

Chair of the Audit & Finance Committee    Date

Chancellor                                                  Date

Vice Chancellor for Business Services      Date

Director of Internal Audit                            Date

1. Purchasing transactions equaling $100,000 or greater will be subject to either an Invitation for Bid or the Request for Proposal process, except as noted in 2.A. below. 
2. Purchasing transactions from $10,000 to $100,000 require a minimum of three written quotations.
   
   1. Purchasing transactions for construction, remodeling and maintenance projects from $10,000 - $500,000 shall require a minimum of three (3) written quotations. 
3. Purchasing transactions up to and including $10,000 are considered to be at the non-competitive. Whenever practicable, purchases under $5,000 should be completed by utilizing the ProCard. 
4. Purchasing transactions are not to be artificially divided or fragmented in order to meet the lesser requirements of lower dollar transactions.
5. Sole source determinations will be approved by the Chief Procurement Officer or Purchasing Manager/Supervisor after review of supporting documentation with the Buyer.
6. The Vice Chancellor for Business Services or designee, shall develop procedures for the establishment of a multi-year capital procurement plan which shall be updated annually in conjunction with the annual budget adoption process. The Vice Chancellor for Business Services shall also be responsible for reporting to the Governing Board both planned and actual capital equipment procurement.
7. Insurance coverages shall be competed and contracted for according to the Arizona Administrative Code 7-1-805.
8. All contracts exceeding $1,000 shall be reviewed by legal counsel as to form and legal implications prior to signature. 

1. Each student seeking employment shall contact the placement office and fill out the "student employment placement form". The immediate supervisor requesting student help shall fill in the hours to be worked and outline the specific duties and requirements for the position.
2. Each student employee shall be required to sign an agreement form furnished by the Financial Aid office. This form is entitled "Office of Financial Aid and Placement Agreement" and shall be signed by the department head and the immediate supervisor.
3. After the "Placement Order Form" and the contract (agreement form) have been signed, the student and immediate supervisor are responsible for properly signing and submitting time cards. When changes in work schedules are necessary or a student is transferred or terminated, the immediate supervisor will contact the Financial Aid office and complete the necessary paperwork for the changes.

Prior year commitments (PYC) are obligations for goods and services provided to MCCCD by vendors or employees in the prior fiscal year for which expenditure accruals were not recorded in the prior fiscal year and for which invoices from vendors or payroll personnel action documents or timecards were not received in Accounts Payable or Payroll for payment processing until the current fiscal year. Because current year budgets are charged for PYCs, appropriate review and approvals are necessary in order to demonstrate compliance with Governing Board Policy under policy type Executive Duties & Responsibilities and policy title Financial Condition which reads:

With respect to the actual, ongoing condition of the District's financial health, the Chancellor shall avoid fiscal jeopardy and material deviation of actual expenditures from Board Goals priorities. Accordingly, he or she shall:

1. Avoid expending in any fund more than has been received and carried forward in the fiscal year…..
2. Avoid in any fiscal year expending funds or indebting the District in an amount that reduces the ending General Fund balance to less than eight percent of General Fund revenues recognized during the fiscal year.

Monitoring method and minimum frequency are internal, twice a year. Accordingly, the following procedures will be followed for any PYC received in Accounts Payable or Payroll at the District Office for payment processing:

Accounts Payable or Payroll PYC Less than $100,000

1. In the month of July each year, any PYC may be processed for payment with fiscal agent approval. A detailed listing of PYCs paid will be provided by Accounts Payable and Payroll to the Director of Financial Services/Controller immediately following the month-end closing of July books of record. Please note that for Payroll timecard PYCs, it is assumed that all colleges submit documents to the District Office Payroll Department after review by the college fiscal office. Accordingly, fiscal agent approval is assumed once received by Payroll. For other Payroll personnel actions and Accounts Payable PYCs, OGF, e-mail, or written fiscal agent approval is required.
2. After August 1 each year, the appropriate functional supervisor must also approve a detailed listing of any PYC PRIOR to payment processing. Specifically, the Accounts Payable supervisor will formally approve all accounts payable PYCs; the payroll supervisor will formally approve all payroll PYCs. The listing will include an explanation of why the item was submitted after the close of the prior fiscal year.
3. After October 1 each year, any PYC for $10,000 OR LESS EACH must also be approved by the appropriate College President (or Vice Chancellor for District Office), or designee, PRIOR to submission to the District Office. A detailed listing of PYCs along with an explanation of why the items were submitted after the close of the prior fiscal year must be approved by the Director of Financial Services/Controller PRIOR to payment processing.
4. After October 1 each year, any PYC for MORE THAN $10,000 EACH must also be approved by the appropriate College President (or Vice Chancellor for District Office) PRIOR to submission to the District Office. A detailed listing of PYCs along with an explanation of why the items were submitted after the close of the prior fiscal year must be approved by the Director of Financial Services/Controller PRIOR to payment processing.
5. Semiannually (as of December 31 and June 30), the Director of Financial Services/Controller will submit to the Vice Chancellor for Business Services a monitoring report of the total number and dollars, by fund and college, of Accounts Payable and Payroll PYCs approved and processed for payment fiscal-year-to-date. The Vice Chancellor for Business Services will advise the Chancellor of any unusual or extraordinary items.

Accounts Payable or Payroll PYC $100,000 or Greater

Regardless of when received at the District Office for payment processing, PYCs $100,000 or greater must be approved by the Fiscal/Financial Officer, College President or Vice Chancellor, Vice Chancellor for Business Services, and the Director of Financial Services/Controller PRIOR to payment processing. The Vice Chancellor for Business Services will advise the Chancellor of any unusual or extraordinary items.

Please note that approval of PYCs by individuals serving in an official acting capacity in the absence of another is acceptable. Designees for PYCs less than $10,000 after October 1, however, must be specifically designated by the College President or Vice Chancellor. Please contact the Director of Financial Services/Controller at 480-731-8571 with any questions.

 Date Received At   D.O.
 Approval Required Prior to Payment 
 Approval Required Prior to   Payment
 Documentation Required 

 
 Less than $100,000
 $100,000 or Greater
 

 Month of July
 Fiscal/Financial Officer

 Fiscal/Financial Officer

 College President/VC VC for   Business Services

 Director of Financial   Services/Controller

 Detailed listing of amounts paid by Fund and   College

 August 1+

 Fiscal/Financial Officer

 Account Payable or Payroll Supervisor, as appropriate

 Fiscal/Financial Officer

 College President/VC VC for   Business Services

 Director of Financial   Services/Controller

 Detailed listing of amounts paid by Fund and   College with explanation

 October 1+ $10,000 or   less

 Fiscal/Financial Officer

 College President/VC or Designee

 Director of Financial Services/Controller

 Fiscal/Financial Officer

 College President/VC VC for   Business Services

 Director of Financial   Services/Controller

 Detailed listing of amounts paid by Fund and   College with explanation

 October 1+ Greater   than $10,000
 Fiscal/Financial Officer College President/VC Director of   Financial Services/Controller

 Fiscal/Financial Officer

 College President/VC VC for   Business Services

 Director of Financial   Services/Controller

 Detailed listing of amounts paid by Fund and   College with explanation

 

Property Loan Agreement Form 

All use of MCCCD facilities and rental rates must be consistent with state law, MCCCD governance goals, policies, and administrative regulations.

These rental rate guidelines are applicable only to Facilities Rentals whereby facilities will be used one time, or for a limited period of time and the user will not have exclusive use of the portion of the facility being rented. These guidelines may be used for licenses (non-exclusive use for a significant period of time) or leases (exclusive use for a significant period of time) of MCCCD facilities.

The MCCCD Legal Services Department must review and approve all leases and licenses. All leases must be approved by the Governing Board. Licenses must be approved by the Governing Board if they meet any one of the following criteria: rent is reduced or waived for the licensee using MCCCD's property; or the licensee will engage in an activity that is commercial, or one that substantially increases the potential liability of MCCCD, or one that may impair the District's bonding capacity.

Rental rates are determined by each college and reflect fair market rentals based on supply/demand throughout the district, availability of other facilities near the colleges, and peak/low times of facilities/classroom use at each campus. Annually, each college must submit a schedule of rental rates for review and approval by the Vice Chancellor for Business Services.

At a minimum, rental rates should be stated on an hourly basis for the following categories:

1. Facilities
   
   1. Classrooms/Lecture Halls/Labs
   2. Conference/Meeting Rooms
   3. Dining Facilities
   4. Performing Arts Facilities
   5. Athletic Facilities
   6. Parking Lots
2. Equipment
   
   1. Audio Visual
   2. Computers
3. Personal Personnel Services
   
   1. Maintenance/Custodial
   2. Security
   3. Technical Support (AV or Computer Technicians)
4. Utilities
   
   Taxation Issues Related to Facilities Rental Income Include:
   1. State facilities rental tax (.5%) must be multiplied by the rental amount for facilities, equipment and personal services and added to the total amount charged to the user.
   2. Unrelated Business Income Tax (UBIT) may have to be paid by the College/District on certain rental income net of related expenses. UBIT may be avoided or minimized as follows:
      
      1. Rentals of facilities/utilities, equipment, or personal services for activities related to MCCCD's exempt purpose or mission of education and training are exempt from UBIT.
      2. Rentals of facilities only are exempt from UBIT whether the activities are related or unrelated to MCCCD's exempt purpose or mission.
      3. Mixed rentals of facilities and equipment for unrelated activities are exempt from ubit if the equipment rental is less than 10% of the total rental.
      4. The equipment rental portion only of mixed rentals of facilities and equipment for unrelated activities is subject to UBIT if the equipment rental is less than 50% of the total rental. Otherwise, the total rental is subject to UBIT.
      5. Provide no personal services as part of rentals for unrelated activities.
      6. Identify expenses incurred by the College/District related to the facility rental (e.g., utility costs, wages for personal service providers, depreciation on equipment, overhead).

NOTE: The ordinary provision of security and routine janitorial services in order to protect and maintain district property does not necessarily result in a taxable event.

Upon approval by the Chancellor or appropriate Vice Chancellor/College President, or designee, rental rates may be reduced or waived under either of the following conditions:

1. Facilities use is by an employee or Governing Board member responsible for and/OR participating in an activity or event for a professional organization whose objectives directly relate to the employee's or Governing Board member's MCCCD responsibilities.
2. Facilities use is by an organization/entity whose activity/event meets the following requirements:
   
   1. It directly relates to MCCCD's mission of education and training.
   2. MCCCD receives a specific public benefit from the activity/event and the value or benefit that MCCCD receives from the activity/event is substantially equivalent to the amount of rent foregone or waived.

Instructions for Completing the Official Function Form

MCCCD is required to spend its resources only for things that tangibly and directly benefit its educational mission and objectives. Some expenses by their nature aren't appropriate. Others require an explanation to meet that requirement.

Examples of expenses that are not official functions are charges for alcoholic beverages, memberships in non-school related civic organizations, and gifts and decorations for parties for births, deaths or weddings. Examples of expenses that may be official functions are employee retreats and conference banquet or hotel contracts.

Here are the procedures and guidelines for filling out the Official Functions Form. They apply regardless of the source of funds being used for the expense.

1. The description in Item 4 must be specific. Vague or overly subjective descriptions won't satisfy the documentation requirement.

    

   Examples of descriptions that are insufficient are:
   
    

   1. Scheduling this particular employee-only event at "X" location will significantly increase attendance.
   2. Participation as a sponsor in the specified event will provide the college with visibility in the community.

   Examples of descriptions that may be adequate are:
   
    

   1. The day-long employee training to be provided at the specific event will directly address the development of some of the core skills that are identified in the employee manual as essential to the performance of the MCCCD employees who attend.
   2. The persons attending the event for which MCCCD intends to be a sponsor are those that MCCCD has targeted for outreach as potential students, specifically high school seniors. Attendance is expected to be 25. MCCCD's participation will provide advertising and marketing opportunities within that population. The expense is within the range for other MCCCD marketing or advertising efforts.
2. Likewise, the description provided in Item 5 must be precise and identify specific activities or objectives of MCCCD. Vague descriptors are insufficient as are statements showing a benefit to the public generally. The benefit also needs to equate to or exceed the expense that MCCCD is incurring. So, while the benefit doesn't have to be described in dollars, it must be identified specifically in terms that "paint" a clear picture that the values exchanged are about the same. Higher-dollar expenses require answers with greater specificity.

    

   Examples of descriptions that are insufficient are:
   
    

   1. Participation in the event will provide prestige to MCCCD.
   2. The particular event will boost employee morale.

   Examples of descriptions that may, depending on the expense, be sufficient are:
   
    

   1. The agenda for the MAT employee retreat consists of sessions on essential management skills. The cost per employee trained at the retreat is $40, which is significantly less than market training fees for the same management training.
   2. MCCCD's sponsorship of the event will provide advertising and marketing opportunities among targeted high school seniors. The expense of $X is within the range for other MCCCD marketing or advertising efforts.
3. If the expense is under a grant or similar restricted fund, the person initiating it must make sure that it is allowable.
4. A separate form must be completed for each activity, even if the expenses are recurring in nature, or are encumbered under the umbrella of a blanket purchase order.

Official Function Form (Adobe Acrobat-Requires Acrobat Reader)

Instructions for Completing the Membership Payment Worksheet

1. The worksheet must be thoroughly completed and the required approvals obtained before the expense is incurred. Any membership paid by MCCCD funds, regardless of organization name, type, or former association, requires justification and approval via this worksheet. 
2. Individual memberships are appropriate only:
   
   1. if the organization does not allow an institutional membership,
   2. where the organization requires that MCCCD hold an institutional membership, and participating MCCCD employees hold individual memberships; or
   3. where the appropriate fiscal officer determines that an individual membership is the most cost effective.

   For an individual membership, the employee must be full-time.

3. The descriptions provided in Items 3 and 4 must be specific. Vague or overly subjective descriptions won't satisfy the documentation requirement.

   Examples of descriptions that are insufficient are:

   1. Membership will provide the college with visibility in the community.
   2. Membership will be prestigious.

   Examples of descriptions that may be sufficient are:

   1. The organization consists of a significant number of employers within the county - a key constituency in developing an appropriate workforce. Some employer-members are significantly involved in the college's workforce development program, such as ____.
   2. This organization is the leading association for registered nurses and plays a significant role in the certification requirements in various states. MCCCD gains significant insights about curriculum needs for the nursing program from participating in this organization.
4. Likewise, the description on the Worksheet in Item 5 must be precise. It must identify specific activities or objectives of MCCCD that are satisfied. The benefit that MCCCD receives also needs to equate to or exceed the expense incurred. So, while the benefit doesn't have to be described in dollars, it must be identified specifically in terms that "paint" a clear picture that the values exchanged are about the same. Higher-dollar expenses require more specificity.

   An example of a description that fails meet those requirements is:

   1. The membership provides me with collegial opportunities.

   An example of a description that is sufficient is:

   1. Membership allows my students access to special collections not viewable by the public. During the preceding year, I escorted 24 students on three separate field studies that included access to the special collections, for a value in excess of the $300 membership.

Membership Payment Worksheet 

Annual Travel Acknowledgement Form (paper form no longer in use, please refer to the Annual Acknowledgements and Disclosures learning plan found within the Employee Learn Center system)

Language deleted per adoption of Board Policy Staff Compensation and Benefits, Motion No. 9395, January 23, 2007.

Please see Appendix AS-4 MCCCD Voluntary Payroll Deduction Procedures for more information on the procedures and requirements of establishing a payroll deduction program.

International Travel Proposal Dynamic Form - All who travel on behalf of the district must complete this form and upload it into FMS as part of the travel authorization process. 

MCCCD Internal Audit & Management Advisory Services Audit Intake Form (Adobe Acrobat—Requires Adobe Acrobat Reader)

Employee Return of Property and Assets Procedures and Form (Adobe Acrobat—Requires Adobe Acrobat Reader)

The Administrative Regulation on Use of College Facilities authorizes the Vice Chancellor of Business Services to establish guidelines for the use by certain professional organizations of MCCCD facilities. Under Paragraph 1.5.3-2 of the regulation, an MCCCD employee or Governing Board member may use facilities for an event without complying with the rent or insurance requirements of the regulation where the event meets the following limited conditions:

• The employee or Governing Board member actively participates in the event and is responsible for managing it; and
• The event is for a professional organization in which the employee or Governing Board member actively participates, and whose objectives directly relate to the employee's work at MCCCD or to the Governing Board member's MCCCD responsibilities.

These guidelines describe the organizations and circumstances under which Paragraph 1.5.3-2 applies. Note that the exemption applies only to rental fees and insurance requirements. If the event requires MCCCD to incur other costs, for instance, such as the assistance of MCCCD maintenance or technology staff, those charges should be paid by the organization sponsoring the event.

Types of Professional Organizations

The exemption is intended to encompass solely those organizations whose membership consists of persons with the same or similar jobs at other public or higher educational institutions. In other words, the organization’s mission should be directed at increasing the knowledge and skills required for the MCCCD employee-member to perform his or her specific job at MCCCD. It is not intended, for instance, to permit an art instructor who is a member of an Arizona artists society (that is, not an organization of higher-education art instructors) to have an art show or meeting using MCCCD facilities for free.

Qualifying Events

Events that qualify for the exemption must meet two requirements.

• First, the employee-member of the organization must actively participate in the event. That means more than just attending it. The employee must be a key part of the planning and management of the event.
• Additionally, it means generally a one-time small event, and not an entire conference that might require the commitment of several rooms over a period of days. However, short monthly meetings, for instance, of the executive board of an association of governmental accountants so long as the employee-member is on that board and the use of the space doesn't interfere with MCCCD’s need for the space.

MCCCD International Ground Transportation Log (Adobe Acrobat - Requires Acrobat Reader)

MCCCD Purchasing Procedures Manual (incorporated by reference)

Credentials are needed to enter secure site. 

Acceptance of Donated Property (Adobe Acrobat - Requires Adobe Reader) 

Acceptance of Motor Vehicle Donation and/or Motor Vehicle Parts Donation (Adobe Acrobat - Requires Adobe Reader) 

Acceptance of Motor Vehicle Donation and/or Motor Vehicle Parts Donation with Restrictions (Adobe Acrobat - Requires Adobe Reader)