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EIU Office of Internal Auditing

#123 - Student Activity Fees


Approved: October 17, 1988

Monitor: Vice President for Student Affairs


Student activity fees are collected during the registration process and are administered by the Student-Faculty Apportionment Board (referred to in this document as the Board).

The Board shall allocate student activity fees on an equitable basis to eligible University programs and provide general supervision of all expenditures of those funds.

The Board shall have jurisdiction over the following funds:

  1. All funds generated from the Student Activity Fee.
  2. All receipts of activities which have been allocated money from Student Activity Fees.

Eligibility

Only those activities which are officially recognized by the University, whose membership or programs are open to all students, and which have been recognized as an activity "to be funded through student fees" shall be eligible to receive funds.

Budgeting Procedures

A program's budget for the following year shall be presented to the Apportionment Board on the prescribed forms no later than February 1.

The Apportionment Board will meet with a representative of each activity eligible for funding for the purpose of discussing in depth the budget and the group's activities for the following year.

If any item in the budget conflicts with University policy and/or the standards stated in this section of the policies, or any subsequent standards set by the Board, or if the item in the opinion of the majority of the voting members of the Board should be reduced or eliminated, the Board shall indicate the reduction or elimination of the item from the budget request.

After consideration of the needs, activities, number of students involved, past apportionments, amounts available for allocation, and other relevant factors, the Board shall decide by a majority vote of the Board the amount to be allocated to the activity.

The Board shall present its allocation recommendations to the Student Senate for its consideration no later than April 1.

After approval by the Student Senate, the Vice President for Student Affairs, and the President of the University, each activity shall adjust its budget according to its final allocation.

If and when the Student Senate fails to act upon the recommendations of the Board, or if and when the Student Senate and Apportionment Board fail to agree after sustained efforts to do so, the problem will be resolved by the Vice President for Student Affairs.

All activities using student activity funds shall be expected to follow their budgets as finally presented and accepted by the Apportionment Board unless specifically stated otherwise in these policies or in subsequent Board rulings.

Any changes in the approved budget must be submitted to the Apportionment Board for its approval. In an emergency, the Chair may approve changes with concurrence of the Vice President for Student Affairs. The Apportionment Board may approve deficit spending within a line item as long as a cash balance exists in the funded activity's budget to cover the deficit at the end of the fiscal year.

Two activities are exempt from this annual budgetary process. They are Intercollegiate Athletics and Health Service. The Student Activity Fee allocation for these activities is a fixed cost based on actual enrollments.

Supplemental Apportionments

An eligible activity may submit a request to the Apportionment Board for an additional allotment, and the activity making the request shall designate a member of its governing board to appear before the Board to give reasons for the request.

Requests for supplementary funding may be made on October 1 and February 1 of each year. Consideration for the additional money will be given if a real and unexpected need is found or if a mistake is discovered in the original allotment and if there are sufficient funds to be allocated from the Reserve Fund or the Apportionment Board Revenue Sharing Account.

If, in the opinion of the majority of the members of the Apportionment Board present, the activity deserves additional funds, the Board shall recommend to the Student Senate that funds be taken from the Reserve Fund or the Revenue Sharing Account and given to the activity. If the Student Senate approves the request, the recommendation shall then be sent to the Vice President for Student Affairs and the President of the University for final action.

All surplus funds remaining after a purchase by an activity shall be immediately returned to the Apportionment Board.

Standards of Utilization of Student Activity Fees

Student Activity Fees may not be used for the following items:

  1. Gifts for advisers and participating members except trophies, plaques, or certificates when given as an award for high achievement or outstanding service.
  2. Food service except:

    a. When associated with off-campus trips when participants' meals are purchased away from normal facilities,

    b. When associated with participation in a program during a period in which classes are not normally held,

    c. When otherwise authorized by the Apportionment Board.
  3. Items of jewelry.
  4. Items of clothing except awards of achievement within organizations or groups participating in intercollegiate programs.

    a. In the case of Intercollegiate Athletics, awards from student fee money must be confined to varsity letters and not more than one sweater and one jacket for any single athlete.

    b. A uniform is defined as a piece of clothing that would normally be worn at, and in conjunction with, a certain program.
  5. Donations to any person, activity, organization or academic department.
  6. Insurance premiums covering faculty and staff members (except for doctors' malpractice insurance.)

Investigation

The Apportionment Board may investigate violations of any standards, rules and regulations as established by the Board and any marked variation or irregularity in the budget or in any expenditure.

The Chair may appoint an ad hoc committee composed of Apportionment Board members to investigate any financial matter dealing with a funded activity.

In the event of any irregularity in use of funds, the Apportionment Board shall determine a course of action to rectify the situation, or to prevent such a situation from occurring in the future.

Questions concerning the appropriate use of monies spent by any activity under the jurisdiction of the Apportionment Board may be brought to the attention of the Board through the Financial Vice President of the Student Body. Such complaints may be made by any student, faculty member or staff member of the University.

  1. The Apportionment Board Secretary shall observe and report violations of Apportionment Board regulations to the Board Chair.
  2. If a request for a check is made which, in the opinion of the Student Activity Fee accountant or Chair of the Board, may be in violation of an established policy of the Apportionment Board, payment shall be withheld until the situation is rectified.

Enforcement

If violations of policies and regulations of the Board occur, a warning shall be issued to the offending activity by the Chair of the Board, along with a directive to comply. In the event the activity fails to heed the directive, the Board shall take appropriate action.

Records and Reports

All funded activities shall keep accurate records of monies allocated by the Board.

At the time a funded activity submits its budget for the following fiscal year, the Treasurer, or designated financial officer of the funded activity, shall provide information which will assist the Board in making its decision regarding the fiscal budget for that funded activity.

Equipment Usage

Equipment is available to a program funded by student fees or the University with a first preference going to the funded activity purchasing the equipment, to other student activity fee funded activities, and then to any University student.

The funded activity purchasing the equipment shall maintain a comprehensive check-out system to prevent theft and damage of all equipment loaned to another funded activity or student.

The funded activity or student borrowing the equipment must demonstrate or provide technical expertise in the use of the equipment.

Equipment usage not specifically authorized by the loaning fund activity is expressly prohibited.

Procedures for Handling of Monies

Check requests shall be submitted to the Student Activity Fee Accountant. All information requested on the form must be completed.

All vouchers shall be co-signed by the student treasurer of the funded activity and the faculty advisor, unless specifically exempt from this requirement.

  1. Deposits 

    a. Any activity receiving Apportionment Board funds must number and account for all tickets sold; all complimentary tickets shall be approved and accounted for by the respective activity or controlling board. 

    b. Money received by an activity must be deposited daily with the Business Office by the Treasurer or other designated agent.

    1. Money collected after the Business Office has closed shall be kept in the University
    Union safety deposit vault.

    2. Money collected by an activity shall not be taken off campus.
  2. Expenditures 

    a. All expenditures of activities under Apportionment Board jurisdiction shall be made through the Business Office.

    b. Money collected by an activity shall not be used directly for any expenditure but shall first be deposited with the Business Office and withdrawn with a properly signed check request. 

    c. All items or equipment in excess of $200, or any major service performed for a funded activity, must be requisitioned through University purchasing. Purchases of less than $200 are handled through a departmental purchase order. 

    d. All printing by a program will be done by University Duplicating unless otherwise authorized by the Apportionment Board. 

    e. The Treasurer will have the power to allocate travel funds according to the funds available in the funded activity's account within the following guidelines: 

    1. Expenditures are consistent with University Travel Regulations

    2. Authorization has been received from the Apportionment Board for such travel.

Loans

Any activity in need of additional money for the underwriting of speakers, concerts, etc., may submit a loan request directly to the Apportionment Board three weeks prior to the date needed.

An activity receiving funds from the Apportionment Board shall not lend money to any other activity or organization.

All decisions of the Apportionment Board to lend student activity fees shall be subject to the approval of the Student Senate, the Vice President for Student Affairs, and the President of the University.

In the event of an emergency, the Chair of the Apportionment Board may grant a short-term emergency loan.

End-of-Period Balances

At the end of the fiscal year on June 30, a period of two months shall be allowed during which all bills incurred during the previous year shall be paid. At the end of the two-month period, any balance left in the activity's account for the fiscal year shall revert to the Student Activity Fee Account or the Reserve Sharing Account, whichever is applicable.

During the two-month period, two accounts shall be kept for each activity, one for the preceding fiscal period and one for the current period beginning July 1.

  1. In submitting voucher requests during the two-month period, the treasurer shall indicate to which period the charge is to be made.
  2. The charge shall then be made to the account indicated on the voucher.

If an activity ends a period with a negative balance, the allocation for the following period shall be charged a sufficient amount to bring the ending balance to zero.

Treasurer's Responsibility

Compliance with all provisions stated in these policies and any subsequent directive of the Apportionment Board shall rest primarily with the Student Treasurer or designated financial officer of the funded activity. The Treasurer of each activity is responsible for the accountability and administration of all monies received, kept, and disbursed.

If a situation arises which is not covered in these policies, it shall be the responsibility of the Student Treasurer and Faculty Adviser to judge the legitimacy of an expenditure.

The interpretation of the rules governing the Apportionment Board may be made by the Chair of the Board subject to review of the Board.

Revenue Sharing

This program is designed for the sharing of income earned by certain funded activities. 

The Eastern NewsWarbler and Players will be allowed to participate in a revenue sharing plan as follows:

  1. Seventy percent of the difference of the actual income for the year and the anticipated income as stated in the fiscal year budget will be returned to the program board. This will be called shared income. The anticipated income will be no less than the average of the actual income of the current fiscal year and the preceding fiscal year. The shared income of the program board will be reduced by any existing debts that the program has been unable to pay from its operating budget.
  2. The Apportionment Board reserves the right to reduce shared income by an amount equal to any increase in the budget during the year. Funds accruing to a program through revenue sharing during the budget year shall be disbursed to the program when all accounts for that budget year are closed.
  3. The remaining thirty percent will be deposited in the Revenue Sharing Agency Account under the jurisdiction of the Apportionment Board.

Revenue sharing for the University Board shall be based on three line items--concerts, movies and fine arts.

  1. The amount shared will be the net income after expenditures are deducted from gross income. Gross income and expenditures will be those figures from the official audit.
  2. This net income will be shared as outlined above, provided that the entire University Board is without deficit for the year.

The program has the option of adding the money to its existing budget or depositing it in the Revenue Sharing Agency Account for future use. If at any time in the future an amount is withdrawn from the agency account by a program board, an adjustment will be made in the appropriate line item of the existing budget. All expenditures are subject to the same guidelines as all other budgeted money. If the amount withdrawn exceeds $500, the line item changed must be approved by the governing board of the program.

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