Transcript WELCOME TO THE S.A. BUDGET TRAINING WORKSHOP.

WELCOME TO THE
S.A. BUDGET
TRAINING
WORKSHOP.
BE SURE TO SIGN IN
1
Getting Started
I. Introductions:
S.A. Treasurer: Patrick Echols
S.A. Accountant: Suzanne Sedlacek
G.A. Accountant: Chen Liu
At this budget workshop meeting you will
receive information ensuring that your
organization can:
– submit a properly prepared budget request for next year
– properly spend SA allocated funding.
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Welcome
II Budget
A Budget Process
B Rules
C Funding
1 SA Funding
2 Fundraising
D Preparing your Budget
E Budget Preparation Policies
III Spending
A Rules
B Spending Forms
IV Miscellaneous
A General rules and policies.
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Finance policy
 The SA Finance Policy is available online at,
http://www.niu.edu/sa/documents/index.sht
ml
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Budget Process
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Step 1:
Budgets are due on the 2nd Monday of October
between the hours of 8:00am and 3:30pm in
Campus Life Building 180, the Student Association
Office. (5% penalty taken off the actual allocation
for each day late)
Turn your budget request in to one of the following:
a.
S.A. Treasurer
b.
S.A. Accountant
c.
S.A. Office Manager
You must receive a receipt when your
organization turns in a budget request.
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Step 2:
 Your organization will present its budget request
before the Finance Committee at a predetermined
date.
 Your organization must contact the SA Office
Manager, to schedule the meeting appointment. The
SA Officer may be reached by phone at 753-0486.
 Every organization is required to present their budget
on the date assigned.
 Each Organization will get 10 minutes to explain their
budget proposal and 5 minutes for questions and
answers at their assigned Finance Committee
meeting
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Step 3:
 Once the recommendation has gone
before the Senate you will be notified
at a later date of the final allocation that
will be awarded for the next fiscal year.
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Appeals by Organizations
 Organizations are able to express concern about their
budget throughout the budgeting process.
 During the Finance Committee presentation, organizations
will have the opportunity to express any concerns they
might have.
 After the Finance Committee makes a recommendation
on each individual budget, the Senate will review it for a
final allocation.
 Organizations that have concerns about their budgets
may be present at the Senate meeting when their budget
is being reviewed.
 Please contact the SA Treasurer if you would like to know
when your organization’s budget will come before the
Senate.
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Budget Rules
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Budget Rules
1.
No religious organizations will be SA funded.
2.
No organizations that are affiliated with political
parties or that engage solely in the backing of
political causes or candidates will be SA funded.
3.
No individual social fraternity or sorority will be
considered for SA funding.
4.
No organization whose members are receiving
academic credit for participation in the
organization’s activities will be SA funded.
5.
Overseas travel will not be SA funded.
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Budget Rules contd.
6.
No pre-professional development organizations will
be SA funded.
7.
No organization with restrictive membership will be
funded. Including but not limited to g.p.a. or certain
declared majors. Anything that is not open to all
NIU students in good standing will be considered to
have restrictive membership.
8.
All budget requests must be properly submitted.
Any organization that fails to submit a budget
request by the deadline without justifiable cause
presented to, and accepted by, the Finance
Committee will not be funded for the following
fiscal year.
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Budget Rules contd.
9. Budget requests, that are vague, incomplete, or improper shall
be returned to the organization submitting the request and that
organization shall not be considered for an allocation unless
the request is properly prepared and resubmitted before the
deadline to turn in budget requests. Failure to comply with this
provision will result in your budget request being denied.
10. At least one organizational representative who helped to
prepare the budget request should be present at the
organization’s presentation to the Finance Committee. If an
organization fails to have a representative present, the
Finance Committee will proceed to act on the budget request
without the organization being represented.
11. Student organizations that violate this budget guide will have
their S.A. accounts frozen until the matter is resolved.
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Advisor
 Each organization must have an advisor. The
advisor must be a full-time regular faculty or staff
university employee. The role of the advisor is to
oversee the organization and make sure it is doing
whatever is in the best interest of the organization
and to assist the organization in fulfilling and
obeying all applicable SA and NIU policies.
Organizations may have more than one advisor,
however they may have only one primary advisor
who must be registered and approved by the SA.
 Any advisor changes must be reported to the
Student Association within 14 days of the change by
submitting an updated Officer Form. An Officer
Form can be obtained from the SA website.
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Audit Policy
 All Student Association funded organizations will be required to
keep an updated general ledger (keep track of how much was
allocated, how much spent, and how much is available).
 Keeping a general ledger will provide information if any
discrepancies arise. The organization’s records should match
the NIU Financial Reports for that organization.
 The S.A. has the right to audit all general ledgers based upon
problems, complaints or general inquiries.
 Any discrepancies should be immediately reported to Suzanne
Sedlacek, S.A. Accountant.
 Your organization will be responsible for any and all overexpenditures.
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Your Act Of Fiscal
Responsibility
 Organizations must plan ahead, gain approval, and be
accountable. After planning, an organization must have
approval, in the form of the sign-off (expenditure form available
on the SA website), on any payment request document. Your
advisor is responsible to review payment request documents
before giving approval for the expenditure.
 If you make a purchase of items on behalf of your organization
and the purchase was not included in the budget for that fiscal
year then you may be responsible for payment for that item or
service.
 Obligating monies for services that have not been
previously approved may leave you responsible for the
bill, not the university.
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Funding Sources
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Funding
 Allocated Funding
 Supplemental Funding
 Fundraising
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SA Funding
S.A. General Funding Policy
 Funding for organizational budgets is allocated from money
collected from Student Activity Fees which are generated from
Northern Illinois University fee-paying students.
 Usually, the amount of money requested by recognized
organizations exceeds the amount of money collected.
 In light of this, the funds that are available are allocated in a
manner by which the interest of the NIU student body will be
best served.
 Funds are distributed in a way that encourages the growth of
educational, cultural, social, recreational, and other co
curricular activities on the Northern Illinois University Campus.
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First Year Organization
 First year organizations are not eligible
to receive funding.
 Organizations that duplicate the efforts
of another organization, in the opinion
of the SA Finance Committee, will not
receive funding.
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Second Year Organizations
 During the second year, organizations may
receive an allocation from the Supplemental
Fund.
 In addition, a second year organization, may
ask for funding as an annual budget for next
fiscal year, if they have been granted
permission to do so by the SA Senate. The
budget for the first year of funding may not
exceed four hundred dollars ($400).
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Newly Funded Organizations
 Only when an organization has been funded
for at least two years will it be eligible for an
increase.
 The recommendation made by the Finance
Committee will then be sent to the Senate
for further approval.
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Supplemental Funding
 Supplemental Funding is used for emergency
instances for a one-time expenditure, where lack of
the particular service or equipment could cause the
organization immeasurable harm.
 Supplemental funding can also be used for unique,
unexpected instances that may occur.
 This funding is not to be used for additional support
for regular programs, such as concerts, speakers
and films.
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Supplemental Funding
 Supplemental Funding is awarded only if approved
by the Senate.
 After the finance committee has adjourned for the
year, an e-mail request for supplemental funding
should be sent to the SA Treasurer, copying the SA
Accountant. The SA Treasurer will respond to the
organization and let them know that the request will
be held to next fall when the SA Senate reconvenes.
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Supplemental Funding
 Supplemental Funding applications are available on
the web and must be submitted to the SA Office at
least one-week prior to any scheduled appearance.
 Representatives of the organization must present
the application and all relevant background
information at their scheduled Finance Committee
Meeting.
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SUPPLEMENTAL FUNDING
Supplemental Funding is used for emergency instances for a one-time expenditure,
where lack of the particular service or equipment could cause the organization
immeasurable harm. Supplemental Funding can also be used for unique, unexpected
instances that may occur. This funding is not to be used for additional support for regular
programs, such as concerts, speakers, or films. The Senate must approve all
supplemental funding. If the Senate has adjourned for the year, send Supplemental
Funding request to the SA Treasurer. The SA Treasurer will respond to the organization
and let them know that the request will be held until the SA Senate reconvenes the next
fall. Applications are available on the web and are presented by a representative of the
organization at a scheduled appearance at a Finance Committee Meeting. The
Supplemental Funding Application and all relevant background information must be
submitted to the SA Office one-week prior to any scheduled appearance.
SA Website
To apply for supplemental funding please fill out the following:
Name of Organization: _____________________________________________
Cost Center #: ________________________
Request Amount: ____________________
Reason for Request: __________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
___________________________________________________
President’s Signature: _______________________
Treasurer’s Signature: _______________________
Advisor’s Signature: _______________________
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Fundraising
 The organization shall be responsible for
depositing the money into their cost center
on the next working business day.
 Any organizations wishing to sponsor an
event that will require a charge needs to
gain approval from the S.A. Treasurer.
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Income
 All generated income shall be considered
activity fee money, if the organization is funded
wholly or in part by the S.A. Income deposited
in the organization’s cost center will remain in
the cost center until spent.
 This includes all generated income in excess of SA
allocated funds.
 Raffles, fundraisers, parties, social events, dues, or
any event where individuals are charged can be a
source of income.
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Rollover
 At the end of the fiscal year if an
organization has a positive balance in
their cost center and the amount of the
balance is equal to or less than the
income generated and deposited into
the cost center that year, the money
will remain in the organizational cost
center for the next fiscal year.
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Rollover Continued
 At the end of the year if an organization has a
positive balance in their account that is not from
generated income, the organization can request that
part or all of the balance be rolled over into their
cost center for the next fiscal year.
 All request for rollovers must be submitted in writing
to the Treasurer.
 Rollover Forms are available on the SA website.
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Rollover Form
At the end of the year if an organization has a positive balance in their account that is not
from generated income, the organization can request the SA Treasurer that part or all of
the balance be rolled over into their account for the next fiscal year. The following form
must be completed and given to the SA Treasurer for rollover approval. All Parties listed
must sign below, in the event that President cannot sign the Vice President may sign. All
signatures are required.
SA Website
ORGANIZATION’S NAME: _________________________________________
Cost Center #: ____________________
Rollover Amount: ____________________
Please give a brief reason(s) for the rollover.
V.P. OR President’s Signature:
____________________________
Treasurer’s Signature:
____________________________
Advisor Signature:
____________________________
DO NOT WRITE IN THIS BOX
S.A. Treasurer ___________________________
Date:
___________________________
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Outside Accounts
 Student organizations that are S.A. funded are
strongly encouraged not to have any outside
accounts.
 Outside accounts are accounts established with
other institutions - other than the University.
 All funds should be in accounts that can be
monitored by the S.A.
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Admission Charges
 All events being planned to charge admission will require a
prior submission to Student Involvement and Leadership
Development, and the S.A. stating the price, location, etc.
 All events that require a charge must include tickets.
 Student organizations should include a two tier pricing system. One
price will be established for NIU students and another price for nonNIU student.
 All prices for events need to be displayed on all advertisements,
handbills, posters, fliers, and at the event location.
 All revenue from an event must be deposited into an
organization’s cost center. Deposit receipts should be given to
the SA Accountant for record keeping purposes
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Raffles
 All raffles held during the fiscal year must be
registered with the city of DeKalb before the event
takes place. Call the City Clerk’s Office at 7482095. Please allow 2 weeks lead time for
processing the request.
 The S.A. Treasurer also needs to be informed of all
raffles.
 When you have received notification that you can
hold the raffle, the following must be done before it
can take place:
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Raffles
 A list of individuals selling tickets must be provided.
 The organization must advertise where and when the tickets are
being sold and how much the tickets cost. The date or dates of the
raffle/s also need to be included. This advertising information must be
provided to the Accounting Office if requesting payments or
reimbursements through the Accounting office.
 For contest winners the same rules apply- all advertising information
regarding the contest must be provided to the Accounting Office when
requesting payment to winners.
 The S.A. will appoint the individual who will draw the ticket to
declare the winner unless the organization has reached
agreement otherwise with the S.A. Treasurer.
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Preparing the
Budget
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Preparing Your Actual Budget
Request: The Questions
 All questions must be answered (typed) and included
with your budget request.
 TO BE ACCEPTED, ALL BUDGETS MUST BE
PRODUCED USING MICROSOFT EXCEL!
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1. What’s in A Name?
 Many organizations have names that are acronyms, which can
be confusing to people who know little about the organization.
If your organization’s name is an acronym please list the
meaning of each letter.
 Please list the full name of your organization, as you would
have it appear to uninformed people.
 Does your organization have an S.A. mailbox? If not then you
need to apply for one so information can be sent to you.
Applications can be picked up at the S.A. office CLB 180, or
printed off the SA website.
 Organizations who don’t have an S.A. mailbox or an alternative
mailbox on file will still be held responsible for any information
that has been mailed out.
 Informational mailings will also be posted on the SA bulletin
board, outside of the SA office, for those without a mail box.
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2. Past Uses of Student
Association Funds
 Sometimes organizations get an allocation and
see it as a lump sum. It is important to remember
that the money allocated is for a specific purpose.
In that respect, the Finance Committee will be
taking into account:
a. Comparisons of the current budget allocations with
present year’s actual expenditures.
b. Whether allocated funds in the past were used for their
stated purpose.
c. If the organization ever had a deficit and if so, what were
the circumstances?
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3. Balance of Programs
 For previously funded organizations, the Finance Committee
will examine the timing of events to ensure that a wellbalanced program is presented to the student body during
both semesters.
 Organizations are urged not to delay activities until the middle
of the spring semester, unless the event is specifically meant
for the spring, because such delays may be viewed as
improper planning, which weakens the position of an
organization to receive funding.
 In other words well-balanced, well-timed programs are
essential.
 What specific events were sponsored by the organization
during the last year? Please include event names, dates,
number of attendees and the cost.
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4. Number of
Students Served
 While the vast majority of programs are not
going to appeal to all students, well-attended
events are definitely an asset to an organization
and the campus.
 What services do you feel your organization
provides?
 How would you rate them?
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5. Adherence to Regulations
 All organizations must adhere to the S.A.
Constitution and Bylaws, as well as all Financial
Policies and Procedures.
 All funded organizations must also adhere to
deadlines set by the Treasurer and/or the
Finance Committee. These include but are not
limited to:
– budget requests, conference information, trip reports,
and stipulations that are put on budget allocations.
– All organizations must attend an annual budget
workshop and any scheduled Treasurer meetings.
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6. Duplication of Efforts
 The SA will not fund new organizations whose
scope, purpose and/or planned activities are
essentially the same as existing
organizations.
 Thus, new such organizations should incorporate
their plans into the existing funded organizations.
 Organizations that already receive funding will
under no circumstances receive funding from the
S.A. for programs or services that are already
provided by the University or other public
agencies.
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7. Size of the Organization
 Individual members of organizations benefit by
being involved in the planning and production of
events and providing services. Thus, members
receive a greater educational experience than those
students who simply attend the event or receive the
service.
 While attendance at an event will be viewed as
important, the overriding factor to determine funding
will be the documented number of active members
in the organization.
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8. The Mission Statement
Why is a mission statement important?
 It gives your organization a purpose that is readily identifiable in
all aspects of your organization.
 It represents the views of the membership.
 It outlines the activities of the group and communicates what
services your organization provides.
 It should explain your organization’s reason for being.
 It should also include input gathered from the organization so it
reflects the personality of the group.
 Last but not least, “ mission statements should motivate potential
members to join and serve as a motivating tool for current
members.”
 It is your organization’s mission statement that will appear in your
section of the SA website, if you have one. Please make sure
your mission statement is grammatically correct, using correct
spelling and sentence structure.
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9. The Vision
Okay, I have a mission, but why do I need a vision?
First your organization must ask itself some basic questions:
 Am I in my position to do something or am I in this position for
something to do?
 If your answer is “to do something” then your vision explains what that
“something” is.
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What are Visions?
 They are statements of destinations, an ideal or unique image of the
future.
 An image of what the people of the organization want to become.
A vision answers the following questions:
 What do we want to be, what is the best we can be, what is the ideal
future of our organization?
 When creating a vision you can expect that getting the whole
membership to share the vision will be a challenge.
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10. Promotion
 Promotion is critical for organizations to succeed.
 Where you place flyers is important. Where do you
advertise?
 Do you use the Northern Star or EZ System?
 As important as what your fliers say, it is also
important to inform the student body that all your
programs are open to all and funded through
student fees.
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Publicity
 All public communications from any student organization receiving
funds from the Student Association shall state the following “SA
Allocated and Open to All.” These communications shall include, but
are not limited to, television, radio, and newspaper advertisements.
 If “SA Allocated and Open to all” does not appear on all of your
communication outlets you can be subject to removing all fliers and
retaining all promotional information until the corrections are made.
 Organizations may also publicize their functions on NIU’s EZ-EMAIL
System. This is a weekly web notification that alerts students with an
active z-account on up coming events. This service is available on the
SA and NIU websites. (This will be listed as “Events Calendar”)
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11. The History
Knowing where you’ve been is as important as where
you’re going.
 Give a brief history of your organization.
 Do you know how long you have been on campus?
 How has your organization changed from when it
was started?
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12. Membership Requirements

The Student Association is always looking for ways to help promote diversity
and equal opportunities, and organizations may require certain abilities or
talents of its participants. However, in order to receive funding the right to
apply for membership in such an organization must be available to all
interested students.

All student-funded organizations are open to all.

Outside of this, are there any basic requirements that you look for regarding
membership?

What was your total membership last year?

What is your total membership this year?

Do members in your organization pay dues? (No SA funded organization shall
require students to pay dues to become a member).

If so, what are dues collected used for?

When dues are collected the S.A. Treasurer needs to be notified.
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13. Fundraising
 In order to ensure that you can provide all of the
programs your organization wants, what are some
of your fundraising options on and off campus?
 Do you receive any outside funding?
 Are you given any type of donations?
 Do you engage in any fundraising activities such
as, food sales, raffles, etc.
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14. Departments and
Organizations
 Organizations with activities closely related to the function of
departments should first try to obtain funds from those
departments.
 If denied, the organizations must obtain a statement from the
department head explaining the refusal. This statement does
not guarantee that the organization will receive funding from
the S.A.
 Does your organization help fund any events cosponsored by
a department on campus?
 If so what departments and how much do you provide?
 Do you receive any money from any departments on campus,
if so which ones?
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15. Gatherings/Meetings
 It’s always important to have meetings
located in places that are accessible to
students.
 Where and when are your meetings
held?
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16. Outside Accounts
 If charges or problems arise with a bill paid from
an outside account the current elected officers of
your organization are liable for the account and
the bill, and not the University.
 Do you have any outside accounts?
 If so what are they?
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17. Problems Encountered
 What were some of the problems your
organization ran into while trying to fulfill its
goals?
 How were these problems solved?
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18. Conferences/Competitions/
Performances
 What did you bring back to the University when
you, through your organization, attended any
conferences / competitions / performances?
 What educational value did your members
receive from the requested travel?
 How many students did you take to the event?
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19. Food
 Organizations hold events in many different ways.
 In the past the Finance Committee has allowed
organizations to hold different events where ethnic food
is served.
 Does your organization plan to have any catered events?
 How much did you spend last year on catered events?
 How much do you intend on spending this year?
 Is the food you are purchasing ethnic in origin?
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20. Justify the increase
 The programs and events offered must have significant value
to warrant it’s funding when compared to other requests for
funding.
 Organizations normally ask for an increase year after year
even though the activities fees that support organizations have
not increased.
 If you are in need of an increase please indicate why, what for
specifically, and please list as many details as possible.
Include the total amount of the increase.
 If the number of organizational increases goes up, then this
may result in a increase in student fees.
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21. Co-programming
 Many times organizations decide to plan programs
with other organizations in which a common goal is
shared.
 What are the organizations you have worked with in
the past and which ones do you plan on working
with in the future?
 How much does your organization give to other
organizations, outside programs, and events each
semester?
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22. Notable Accomplishments
 Please list notable accomplishments not
previously stated, such as awards or special
recognitions.
 What has your organization achieved in this
past year?
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23. Elections
 All funded organizations must have officers elected by
either (1) their membership or (2) the total student body.
 We recommend that elections take place in the late
spring semester so new officers can plan for the fall
semester properly.
 Once the new officers/Executive Board are elected, all
officer forms from the S.A. and the University should be
updated immediately.
 Please complete the on-line forms on the SA Website
and deliver them to SA office Manager.
 How does your organization’s elections take place?
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24. List Future
Equipment Needs
 Items over $100.00 and with a life span greater
than 2 years are considered equipment. Now
answer the following about the equipment that you
want to replace:
 Purchase date and cost of original equipment (or estimate)
 Life span of equipment
 Current condition of equipment
*NOTE: ALL EQUIPMENT IS THE PROPERTY OF THE UNIVERSITY
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25. Important Issues
 What are some of the important issues on campus
that you feel require the attention of your
organization?
 What might your organization want to do about it?
 How do you feel student government as a whole can
make this happen?
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26. Recent Programs
 Show fliers from programs that you have already
completed and inform the Finance Committee of
what programs you are planning.
 This will allow the F.C. members to analyze your
programs closer, which will provide us a better
insight of what is being done in your organization.
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BUDGET SUBMISSION
 Budget copies submitted should be sets of stapled
sheets of paper which contain the information
outlined in this presentation.
 Please do not use binders, folders, or other types
of fasteners or paper holders when submitting
your budget copies. These submissions take a lot
of shelf space and are easier to store and handle if
they are stacks of stapled sets. Thank you.
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PREPARING YOUR ACTUAL
BUDGET REQUEST: THE FORMS
All forms are available online at
http://www.niu.edu/sa/documents/index.shtml
 All forms must be completed (Typed) and included with your
budget request. Two (2) hard copies of your budget request
must be submitted in addition to the original which must be
in a sheet protector.
 An electronic copy of the budget request forms must also be
submitted.
 All budgets must be produced in Microsoft Excel!
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SA Website
ANNUAL BUDGET APPLICATION
Submit To S.A. Treasurer
Organization’s Name: ____________________________________________
Please Spell Out All Acronyms
Number Of Active Members: ____________
Number Of Active Members 1 Year ago: _________ 2 Years ago:__________
Is your membership open to all NIU students: Yes ____ No ____
Do you receive funding other then your S.A. budget: Yes ____ No ____
If yes, then estimate outside funding below:
Membership dues:
__________
Departmental Funds:
__________
Fund Raising
__________
Gifts
__________
Other
__________
Total Outside Funding
__________
When and where does your organization meet? ________________________.
Treasurer _______________________
Phone:_______________________
President _______________________
Phone: _______________________
Faculty Advisor __________________
Phone: _______________________
Department ___________________
Office Location________________
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STATEMENT OF COMPLIANCE
We, the undersigned representatives of
____________________________________________________________.
Organization’s Name (Spell Out All Acronyms)
Which is requesting funds from the Northern Illinois University Student
Association for fiscal year 2005-06, do hereby signify that we have read and
understand the Student Association’s Bylaws for the funding of student
organizations. We hereby agree to comply with them at all times, and to be
held completely responsible for any deviations from the Bylaws or this
agreement.
_______________________________________________
President’s Signature
_______________________________________________
Treasurer’s Signature
________________________________________________
Faculty Advisor’s Signature
State of Illinois
County of DeKalb
Subscribed and sworn (or affirmed) before me on this ______________day of
_____________________, _____________ By _______________________
Month
Year
SA Website
________________________________
Notary Public
My commission expires ____________
This Form Must Be Completed and Submitted
Return to the Student Association, Campus Life Building, Room 180.
69
Advisor’s Form
SA Website
NOTE (The president and faculty advisor need to fill this form out separately)
Your Name:
The purpose of this form is to gather information about the leaders of our
campus. Although positions change along with entire E-boards under
circumstances, it is always nice to know whom we are working with currently.
Please answer the following questions listed below.
1. What are your goals for the organization this year?
______________________________________________________________
______________________________________________________________
______________________________________________________________
______________________________________________________________
________________________________________
2. What organizations are you responsible for as faculty advisor?
______________________________________________________________
_____________________________________________________
3. Are there any new steps you will be pursuing in order to keep track of
things this year?
______________________________________________________________
______________________________________________________________
______________________________________________________________
______________________________
4. Contact information: Phone and Email Address:
______________________________________________________________
______________________________________________________________
____________________
70
Budget Preparation
Policies
71
Conference Policy
 When groups go to competitions/performances,
they go with the intent to represent the
University along with the student body. Funds
for travel may be allocated when members of
the organization submit the proper paperwork in
a timely fashion. Organizations that request to
attend a conference when preparing their
budget must include the following items and
guidelines, prior to requesting reimbursements
for the conference:
72
Conference Policy
1.
Submit copies of the brochure or detailed literature which contains a
full description of the conference along with the dates, times and
cost of the entire trip, including: lodging, registration fees, travel
costs, and meal costs that might be incurred. Your organization
must also have 17 copies of a one-page letter explaining how your
organization’s attendance at this conference will benefit your
organization and the student body of NIU.
To be reimbursed for travel expenses:
•
Conference or retreat attendance must have been approved by the SA
Senate to be eligible for reimbursement. The reimbursement amount must
be within the approved budgeted amount.
•
Keep an official detailed record, and receipts, of all expenses made.
This should include a list of names of attendees when people are
together for meals, for example, or to attend various events for
which you are expecting reimbursement.
•
Complete an NIU travel voucher immediately after returning
from the conference. Available at
http://www.niu.edu/accounting/forms/index.shtml
73
Promotional Items
 Customized promotional items such as,
jackets, shirts, t-shirts (uniform shirts), cups,
key rings, etc. must have the approval from
the S.A. Treasurer prior to purchasing the
items.
 If approval is not granted prior to the
purchase of these items, organizations
may not be reimbursed.
74
Equipment Loaned
 Equipment purchased with student activity
fees may only be loaned to another
recognized organization.
 The receiving organization will be liable for
any repairs and/ or replacement in the event
the equipment is damaged or lost while on
loan.
 All such loans must be made using a written
agreement between both organizations.
75
Equipment
For our procurement purposes, equipment is defined as a
durable commodity that lasts 2 years or more and cost
over $100.
All equipment must be purchased using a Purchase
Order Requisition (budget line 880), processed by the
NIU Accounting Department and the NIU Procurement
Services Department. For example in the past, several
organizations have purchased banners that cost over
$100 and are expected to last longer than 2 years. Such
banners should be purchased using the PO Requisition
form.
76
Equipment
 All equipment purchased by student
organizations using Student Association
Funds are the property of Northern Illinois
University.
 The student organization will be held
accountable for any equipment purchased.
 The S.A. has the right to require
organizations to store any equipment
purchased with student fees in a specific
place over breaks, holidays etc.
77
Contracts
 Students or Advisors may not enter into or agree to any
contracts for speakers, speaker’s agency, entertainment
groups, etc.
 All contracts must be signed by the Director of Student
Involvement & Leadership Development (SILD), Angie
Dreessen
 Only an authorized University Official can enter into a contract.
If proper approval was not granted for a speaker, speaker’s
agency, entertainment groups, etc., the organization and its
officers can be held personally liable for the contract fees.
 All contracts must be approved through NIU’s Legal Council.
78
Contracts
 Contracts must be attached to a completed
Purchase Order Requisition and submitted to the
SA Accountant for processing. (Account #680050)
 The Procurement Services department will forward
contract documents to Legal Council for their
review and approval as part of the Procurement
Services process.
79
Contractual Services
 Organizations should never pay for
Contractual services and then seek
reimbursement. Invoices should bill NIU. If
the organization goes ahead and pays they
may not be reimbursed.
 Before contracting an NIU student who is a
foreign national the organization must gain
written approval from the International
Students Office.
 Any NIU employee is paid using the
Additional Pay form. The SA Accountant
processes this form.
80
Spending Rules
81
Tax Reimbursement
 Northern Illinois University is a tax exempt
entity
– Organizations can request a copy of the
university’s tax exemption from the SA
accountant. Vendors are not required by law to
honor this tax emption but most in the DeKalb
area will.
– If $100 or more is spent in a single day and
sales tax was paid, none of the sales tax
paid will be reimbursed.
82
Cards, Flowers, and Candy
Please note that university policy does not allow for
the purchase of cards, flowers, and candy for the
occasions of marriage, birth, death, illness, etc.
from university funds. Purchases of flowers will be
allowed in the event of death or hospitalization of
certain key members of the community, or other
universities (presidents, vice-presidents, deans or key
administrative positions) having close contact with our
university. Exceptions to this policy must be approved
through the appropriate vice president.
83
GIFT CARDS
 SA allocated funding may not be used
to purchase gift cards of any kind.
84
Pepsi
 Northern Illinois University has entered into a
ten year, exclusive contract with Pepsi to
provide beverages.
 S.A. funds cannot be used to purchase or for
reimbursement for any drink purchase other
than Pepsi products.
 A list of the major products covered by
Northern Illinois University is available at
http://www.niu.edu/accounting/policy/pdfs/PepsiProduct.pdf
85
Spending Forms
Check Request
Honorarium Request
Purchase Order
Requisition
Travel Voucher
86
Check Request
 Available on the Accounting Website
– There is an instruction tab included with any of
the payment request forms
– Allow for at least 2 weeks lead time
 Required Documents:
– If payment is to a vendor, an invoice that bills NIU
is required
– If Payment is for a food purchase or catered food
then the travel/food form (on the SA website) is
required.
– If for reimbursement, a original detailed receipt is
required along with proof of payment.
87
EXPENDITURE FORM
The following form needs to be completed in order for any paperwork submitted to be approved. All Parties
listed must sign below, in the event that President cannot sign the Vice President may sign. All signatures
are required. All paperwork accompanying this form should include 2 sets of information. The original
invoices, receipts, check request, honorarium forms etc. The second set of information should be copies of
the items you have submitted. If paperwork needs to be RUSHED and some signatures cannot be obtained
immediately, you will need special approval from the S.A. Treasurer. For food reimbursement
SA Website
ORGANIZATION: _________________________________________
Cost Center #:
Account #:
Amount #:
-------------------------------------------------------------------------------------------------------------------------------------------------
-------------------------------------------------------------------------------------------------------------------------------------------------------------
-----------------------------------------------------------------------------------------------------------------------------------------
Please give a brief reason for the expenditure.
V.P. OR President’s Signature:
____________________________
Treasurer’s Signature:
____________________________
Advisor:
____________________________
If this is a check request please fill out the information below.
Today’s Date ___________ Date Needed____________
(Please allow two weeks)
DO NOT WRITE IN THIS BOX
S.A. Treasurer:
Date:
88
Food/Travel Form
The following form needs to be completed and attached to any paperwork submitted for food or travel
expenses. All Parties listed must sign below, in the event that President cannot sign the Vice President may
sign. All paperwork accompanying this form should include the following information: the original invoices,
receipts, check request, honorarium forms etc. If paperwork needs to be RUSHED and some signatures
cannot be obtained immediately, you will need special approval from the S.A. Treasurer. If the group of
people who attended the event is greater then ten, then estimate how many people attended the event and
list the names and Z-ID # s for 5-10 students and the names of any NIU Faculty or Staff in attendance.
(For the event Maximum Food Reimbursement per person is $8.25 for lunch and $25.00 for dinner.)
SA Website
ORGANIZATION: _________________________________________
Cost Center #:
Account #:
Amount:
-------------------------------------------------------------------------------------------------------------
----------------------------------------------------------------------------------------------------------------------
-------------------------------------------------------------------------------------------------------
Please give a brief reason for the expenditure and state the number of people who attended the event:
List of Students and NIU Staff who attended the Event:
Students Name & Z-ID #
NIU Staff or Faculty
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
V.P. OR President’s Signature:
____________________________
Treasurer’s Signature:
____________________________
Advisor Signature:
____________________________
If this is a check request please fill out the information below.
Today’s Date ___________ Date Needed____________ (Please allow two weeks)
DO NOT WRITE IN THIS BOX
S.A. Treasurer ___________________________
S.A. Doc July 2006
Date:
___________________________
89
Receipts
 Detailed
 Not Detailed
90
Correct Invoice
Kurt Sanders Inc.
4812 Kings Way West
Gurnee, IL, 60031
(847)999-999
Bill To:
Northern Illinois University
DeKalb, IL 60015
Invoice Number: 100578953
Date: 6/30/2006
Description
Flash-Website Creation
Flash-Website Design
Marketing Plan
Total
Quantity/Hours
5.00
2.00
1.00
Price
75.00
50.00
60.00
Amount
375.00
100.00
60.00
535.00
Please Remit to:
Kurt Sanders Inc.
4812 Kings Way West
Gurnee, IL. 60031
91
Incorrect Invoice
Kurt Sanders Inc.
4812 Kings Way West
Gurnee, IL, 60031
(847)999-999
Bill To:
Frisbee Golf Club
Northern Illinois University
DeKalb, IL 60015
Invoice Number: 100578953
Date: 6/30/2006
Description
Flash-Website Creation
Flash-Website Design
Marketing Plan
Total
Quantity/Hours
5.00
2.00
1.00
Price
75.00
50.00
60.00
Amount
375.00
100.00
60.00
535.00
Please Remit to:
Kurt Sanders Inc.
4812 Kings Way West
Gurnee, IL. 60031
92
Payments - Frequently Asked
Question:
 Why won’t accounting take the vendor
name and address written down by
me?
– The Accounting office is responsible
to make sure NIU’s money is going
to the correct vendor address.
93
Payments Frequently Asked Question:

My friend is a student employee at
NIU and did the lighting for one of our
programs, which form do I use to
process payment?
– Any NIU employee is paid for such
services using the Additional Pay
form. An SILD employee processes
this form.
94
Honorarium Request
 Use the Check Request Form to process an
Honorarium .
– Allow for 2 – 4 weeks lead time
– Required Documents:
• Independent Contractor Certified Work Statement
• W-9 or a Foreign National Information Form
 The Honorarium payment is used when an
individual is providing a one time contractual
service without a contract. This form is used
when payment is considered a courtesy. If
payment is expected, a check request with an
95
invoice attached should be used.
Purchase Order Requisition
 Available on the Accounting Website
– Allow for 4 – 6 weeks lead time
 Required when:
–
–
–
–
Ordering goods, or have a contract.
Purchasing equipment over $100.
Reimbursement is over $1,000 to an individual.
Contractual Services cost is greater then $1,000.
 Once an invoice comes in for an already
approved purchase order, forward the
invoice to the SA Accountant.
96
Travel Voucher
 Available on the Accounting Website
 Required Documents:
– Detail receipts for all meals, lodging, and
auto expense during the travel period.
– Food/Travel Form
97
Travel Voucher
 Key Points to Remember:
– Multiple trips may be combined on one travel voucher. However,
each arrival destination involving airfare or lodging should be on a
separate line of the voucher.
– Insurance on car rentals will not be reimbursed.
– A per diem allowance is allowed only when the travel period
includes overnight lodging or is 18 hours or more. The per diem
allowance for travel on official business consists of the following
elements and may be authorized and approved within the
following maximums (Business Procedure Manual 4-30) :
– Within the State of Illinois, $28.00; Outside the State of Illinois, $32.00 to
cover the following:
• The cost of meals
• Gratuities related to food
• Room service and other hotel meal/refreshment services.
• Receipts do not need to be submitted to support this allowance.
98
Accounting
Website
99
http://www.finfacil.niu.edu/PeopleSoft/Forms/PO-APFormsMatrix.xls
Notes on completing payment request documents
1.
2.
3.
4.
5.
Refer to the Accounting and Procurement Form Usage and Supporting Documentation Guidelines at
http://www.finfacil.niu.edu/Accounting/AccountingOffice.htm
Note: All forms must be typed online and then printed. Accounting will not accept handwritten
forms. Accounting also requires all vendor information printed from the vendor because the office is
responsible to make sure NIU’s money is going to the correct vendor address.
For organizations requesting a travel reimbursement, complete a travel voucher form available at the
above website.
Obtain your Faculty Advisor’s signature on the form and obtain the proper support needed (i.e. original
receipts, invoice, W-9, contract, etc.)
The proper support should be able to provide anyone in the Accounting Office the following information:
(5 W’s – Who, What, Where, When, and Why)*
a. Who purchased the item?
b. What was purchased?
c. Where was the item purchased?
d. When was the item purchased?
e. Why was the item purchased?
*Note: If your supporting documents do not provide this information, then more than likely you will
need to provide additional documentation or obtain a more descriptive document from the vendor.
6.
Bring the accounting form and support to the SA Accountant Office in CLB190L.
7.
Plan ahead by allowing at least 2 weeks for processing check request payments, 4 weeks for
Purchase Order Requisitions.
8.
Keep copies of all paperwork submitted for your records.
Keep track of your budget so that you will not incur a deficit at the end of the fiscal year.
100
Miscellaneous
101
Payments:
Recognized Groups
 When an SA recognized but not funded
group wants to use NIU facilities for an
event, rent a room at HSC for example, the
organization must have a “customer number”
assigned by Accounts Receivable. To get
one, any 2 club officers must go to the A/R
Office in Swen Parson, present picture ID’s,
and sign an agreement to pay bills if the
organization defaults in bill payment. The
customer number is what is used to bill you
for facility rental.
102
Unpaid Bills And
Unauthorized Charges
 A bill incurred by an organization should be
settled no more than 30 days after the event
or after receipt of the bill.
 If an SA funded or SA recognized
organization is found to have outstanding
bills (over 30 days old) or unauthorized
charges the following steps will occur:
103
Unpaid Bills And
Unauthorized Charges
Stage #1
 If the bill has not been paid and the Student
Association is contacted or is aware that a bill
exists, the organization must submit a written
explanation to the SA Treasurer of why the bill was
not paid.
104
Unpaid Bills And
Unauthorized Charges
Stage #2
 If the bill remains unpaid even after contact, the
organization’s account(s) will be unavailable to the
organization and the organization will be
suspended until the bill is settled.
 If another account established by the organization
outside of the University has been setup then the
organization will be required to pay the money
owed using funds from that account first.
 If there is only one existing account, which would
be an organization’s allocation, then the funds will
be removed and the bill will be paid.
105
Unpaid Bills And
Unauthorized Charges
Stage #3
 If funds are not sufficient in your current SA cost
center to settle the bill, other sources of funding
must be found.
 The remaining funds, if any, will be frozen and the
organization will be suspended until the next set of
officers are elected and the money is repaid.
 If the organization is in deficit at the end of the
year, that deficit amount will be subtracted from
the next SA allocation granted the organization.
106
Unpaid Bills And
Unauthorized Charges
Stage #3 cont.
 An organization being suspended means the
following:
– There shall be no events conducted by your
organization except for business meetings.
– You are restricted from co-sponsorship,
receiving supplemental funding, parties,
entertainment of any kind, socials, social
events, programs.
– No organizational events will take place until the
funds have been raised from outside sources
and the bill is paid in full.
107
Hot List
 All individuals or organizations who owe money
to the university for over 120 days will be placed
on the hot list and held liable for all expenses or
debts incurred.
 All individuals that are placed on the Hot List will
be restricted from holding, co-sponsoring, and
hosting any event.
108
Campus Security


Any Student Association (SA) Recognized AND
Student Association (SA) Funded student
organization with a budget of $3,000 or more and
Any Greek lettered organization that is recognized
by one of the four councils on campus (IFC, CPC,
NPHC, MGC) are eligible for Campus Security
services.
An application for the campus security fund will be
obtained from the Student Association office in the
Campus Life Building Suite 180 or on the Student
Association website at http://www.niu.edu/sa/
109
110
CONTACT INFORMATION
Patrick Echols
SA Treasurer
[email protected]
111
CONTACT INFORMATION
Suzanne Sedlacek
SA Accountant
Monday – Friday 8-4:30
815-753-5204
[email protected]
112
CONTACT INFORMATION
Chen Liu
Graduate Assistant for Accounting
815-752-1779
[email protected]
113