WELCOME TO THE S'A' BUDGET TRAINING WORKSHOP'

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WELCOME TO THE S.A. BUDGET TRAINING WORKSHOP.

• BE SURE TO SIGN IN

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Getting Started

• Introductions
• Jarvis Purnell, S.A. Treasurer
• Suzanne Sedlacek, S.A. Accountant
• Kurt Sanders Jr, G.A. Accountant
• 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

• I Introduction- Jarvis, Suzanne, Kurt
• II Budget
• A Budget Process-Suzanne, Jarvis, Kurt
• B Rules-Jarvis P.
• C Funding
• 1 SA Funding-Jarvis P.
• 2 Fundraising- Jarvis P.
• D Preparing your Budget-Suzanne S.
• E Budget Preparation Policies-Suzanne S.
• III Spending
• A Rules-Suzanne S./Kurt
• B Spending Forms-Suzanne S./Kurt
• IV Miscellaneous
• A General rules and policies.-Suzanne, Jarvis,
  Kurt.

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Finance policy

• The SA Finance Policy will be available online
  at, http//www.sa.niu.edu/main.html

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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 800am and 330pm 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

•       S.A. Treasurer
•      S.A. Accountant
•       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 organizations budget will
  come before the Senate.

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Budget Rules
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Budget Rules

• No religious organizations will be SA funded.
• No organizations that are affiliated with
  political parties or that engage solely in the
  backing of political causes or candidates will be
  SA funded.
• No individual social fraternity or sorority will
  be considered for SA funding.
• No organization whose members are receiving
  academic credit for participation in the
  organizations activities will be SA funded.

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Budget Rules contd.

• No pre-professional development organizations
  will be SA funded.
• 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.
• 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.

• 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.
• At least one organizational representative who
  helped to prepare the budget request should be
  present at the organizations 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.
• 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 organizations
  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 over-expenditures.

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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
  Senate, 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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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 and deposited in the
  organizations cost center.
• This includes all generated income in excess of
  that which appears in the budget.
• 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 rollover to
  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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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 non-NIU
  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 organizations 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
  filed and registered with the city of DeKalb
  before the event takes place. Call the City
  Clerks Office at 748-2095. 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. Whats in A Name?

• Many organizations have names that are acronyms,
  which can be confusing to people who know little
  about the organization. If your organizations
  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 dont 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
• Comparisons of the current budget allocations
  with present years actual expenditures.
• Whether allocated funds in the past were used for
  their stated purpose.
• 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 well-balanced 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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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 organizations 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 organizations 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 NIUs 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 youve been is as important as
  where youre 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

• Its 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 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 its 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 organizations 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 www.sa.niu.edu
• All forms must be completed (Typed) and included
  with your budget request. 17 copies of your
  budget request must be submitted in addition to
  the original which must be in a sheet protector.
• All budgets must be produced in Microsoft Excel!

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ANNUAL BUDGET APPLICATION Submit To S.A.
Treasurer Organizations 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 _______________________ Fac
ulty Advisor __________________ Phone
_______________________ Department
___________________ Office Location______________
__
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STATEMENT OF COMPLIANCE We, the undersigned
representatives of _______________________________
_____________________________.
Organizations 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
Associations 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. __________________________________
_____________ Presidents Signature ______________
_________________________________ Treasurers
Signature ________________________________________
________ Faculty Advisors Signature State of
Illinois County of DeKalb Subscribed and sworn
(or affirmed) before me on this ______________day
of _____________________, _____________ By
_______________________ Month
Year _____________
___________________ Notary
Public My commission expires
____________ This Form Must Be Completed and
Submitted Return to the Student Association,
Campus Life Building, Room 180.
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Faculty Advisors Form 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.
• What are your goals for the organization this
  year? ___________________________________________
  __________________________________________________
  __________________________________________________
  __________________________________________________
  __________________________________________________
  _____________________________________________
• What organizations are you responsible for as
  faculty advisor? ________________________________
  __________________________________________________
  _________________________________
• Are there any new steps you will be pursuing in
  order to keep track of things this year?
  __________________________________________________
  __________________________________________________
  __________________________________________________
  __________________________________________________
  ________________
• Contact information Phone and Email Address
  __________________________________________________
  __________________________________________________
  ____________________________________________

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Budget Preparation Policies
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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

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Conference Policy

• 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 organizations 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.finfacil.niu.edu/accounting/accountingo
  ffice.htm

74
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.

75
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.

76
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.

77
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.

78
Contracts

• Students may not solely enter into or agree to
  any contracts for speakers, speakers agency,
  entertainment groups, etc.
• All contracts must be signed by the Director of
  Student Involvement Leadership Development.
  (SILD)
• Only an authorized University Official can enter
  into a contract. If proper approval was not
  granted for a speaker, speakers agency,
  entertainment groups, etc., the organization and
  its officers can be held personally liable for
  the contract fees.
• All contracts must be approved through NIUs
  Legal Council.

79
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.

80
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.

81
Spending Rules
82
Tax Reimbursement

• Northern Illinois University is a tax exempt
  entity
• Organizations can request a copy of the
  universitys 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.

83
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.

84
Spending Forms

• Check Request
• Honorarium Request
• Purchase Order
• Requisition
• Travel Voucher

85
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 travelfood form is required.
• If for reimbursement, a detailed receipt is
  required along with proof of payment.

86
DO NOT WRITE IN THIS BOX S.A. Treasurer Date
87
(No Transcript)
88
Receipts

• Detailed

• Not Detailed

89
Correct Invoice
90
Incorrect Invoice
91
Honorarium Request

• Available on the Accounting Website
• Allow for 2 4 weeks lead time
• Required Documents
• Independent Contractor Certified Work Statement
• W-9 or a Foreign National Information Form
• The Honorarium form is used when an individual is
  providing a one time contractual service without
  a contract.

92
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.

93
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

94
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.

95
http//www.finfacil.niu.edu/PeopleSoft/Forms/PO-AP
FormsMatrix.xls
96

• Notes on completing payment request documents
• Refer to the Accounting and Procurement Form
  Usage and Supporting Documentation Guidelines at
  http//www.finfacil.niu.edu/Accounting/AccountingO
  ffice.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 NIUs 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 Advisors 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 Ws 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.
• Bring the accounting form and support to the SA
  Accountant Office in CLB190L.
• Plan ahead by allowing at least 2 weeks for
  processing check request payments, 4 weeks for
  Purchase Order Requisitions.

97
Miscellaneous
98
PaymentsRecognized 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, 2 officers, the Treasurer
  and President or Treasurer and Vice President
  must go to the A/R Office in Swen Parson, present
  picture IDs, 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.

99
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

100
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.

101
Unpaid Bills And Unauthorized Charges

• Stage 2
• If the bill remains unpaid even after contact,
  the organizations 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 organizations allocation, then the
  funds will be removed and the bill will be paid.

102
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.

103
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.

104
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.

105
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.sa.niu.e
  du.

106
Pepsi

• Northern Illinois University has entered into a
  ten year, exclusive contract with Pepsi to
  provide beverages.
• S.A. funds can not 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
• www.finfacil.niu.edu/Accounting/PepsiProduct.doc

107
CONTACT INFORMATION

• Jarvis Purnell
• SA Treasurer
• Tues. and Thurs. 1pm-4pm
• Friday 11am-2pm
• 815-753-1617
• JPurnell_at_niu.edu

108
CONTACT INFORMATION

• Suzanne Sedlacek
• SA Accountant
• Monday Friday 8-430
• 815-753-5204
• Ssedlace_at_niu.edu

109
CONTACT INFORMATION

• Kurt Sanders Jr.
• Graduate Assistant for Accounting
• 815-752-1779
• A132314_at_wpo.cso.niu.edu