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WELCOME TO THE WELCOME TO THE S.A. BUDGET S.A. BUDGET

TRAINING TRAINING WORKSHOP. WORKSHOP.

BE SURE TO SIGN IN

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Getting StartedI. Introductions:S.A. Treasurer: Patrick EcholsS.A. Accountant: Suzanne SedlacekG.A. Accountant: Chen Liu

At this budget workshop meeting you willreceive information ensuring that yourorganization can:

– submit a properly prepared budget request for next year – properly spend SA allocated funding.

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Welcome

II BudgetA Budget ProcessB RulesC Funding

1 SA Funding2 Fundraising

D Preparing your BudgetE Budget Preparation Policies

III SpendingA RulesB 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.shtml

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Budget ProcessBudget 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. Treasurerb.      S.A. Accountantc.       S.A. Office Manager

You must receive a receipt when yourorganization 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 RulesBudget 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 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 SourcesFunding 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. 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: _______________________

SA Website

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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. 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: ___________________________

SA Website

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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 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 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 Preparing the BudgetBudget

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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 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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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 StatementWhy 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 VisionOkay, 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 FORMSAll 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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ANNUAL BUDGET APPLICATIONSubmit 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________________

SA Website

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STATEMENT OF COMPLIANCEWe, 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 IllinoisCounty 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 SubmittedReturn to the Student Association, Campus Life Building, Room 180.

SA Website

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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: ________________________________________________________________________________________________________________________________________________

Advisor’s Form

NOTE (The president and faculty advisor need to fill this form out separately)

SA Website

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Budget Preparation Budget Preparation PoliciesPolicies

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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 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

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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Spending RulesSpending Rules

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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.

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Cards, Flowers, and Candy

Please note that university policy does not allow forthe purchase of cards, flowers, and candy for theoccasions of marriage, birth, death, illness, etc.from university funds. Purchases of flowers will beallowed in the event of death or hospitalization ofcertain key members of the community, or otheruniversities (presidents, vice-presidents, deans or keyadministrative positions) having close contact with ouruniversity. Exceptions to this policy must be approvedthrough the appropriate vice president.

GIFT CARDS

SA allocated funding may not be used to purchase gift cards of any kind.

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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

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Spending FormsSpending Forms

Check RequestHonorarium RequestPurchase Order RequisitionTravel Voucher

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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.

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DO NOT WRITE IN THIS BOX

S.A. Treasurer:Date:

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 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)

SA Website

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S.A. Doc July 2006

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.) 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 ___________________________ Date: ___________________________

SA Website

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Receipts Detailed Not Detailed

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Correct InvoiceKurt 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 Quantity/Hours Price Amount Flash-Website Creation 5.00 75.00 375.00 Flash-Website Design 2.00 50.00 100.00 Marketing Plan 1.00 60.00 60.00 Total 535.00 Please Remit to: Kurt Sanders Inc. 4812 Kings Way West Gurnee, IL. 60031

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Incorrect InvoiceKurt 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 Quantity/Hours Price Amount Flash-Website Creation 5.00 75.00 375.00 Flash-Website Design 2.00 50.00 100.00 Marketing Plan 1.00 60.00 60.00 Total 535.00 Please Remit to: Kurt Sanders Inc. 4812 Kings Way West Gurnee, IL. 60031

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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.

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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.

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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 invoice attached should be used.

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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.

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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

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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.

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http://www.finfacil.niu.edu/PeopleSoft/Forms/PO-APFormsMatrix.xls

AccountingWebsite

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Notes on completing payment request documents

1. Refer to the Accounting and Procurement Form Usage and Supporting Documentation Guidelines at http://www.finfacil.niu.edu/Accounting/AccountingOffice.htm

2. 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.

3. For organizations requesting a travel reimbursement, complete a travel voucher form available at the above website.

4. Obtain your Faculty Advisor’s signature on the form and obtain the proper support needed (i.e. original receipts, invoice, W-9, contract, etc.)

5. 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 willneed 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.

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MiscellaneousMiscellaneous

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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.

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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:

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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.

Unpaid Bills And Unauthorized Charges

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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.

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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.

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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.

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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.

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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/

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CONTACT INFORMATION

Patrick Echols

SA Treasurer

A134938@wpo.cso.niu.edu

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CONTACT INFORMATION

Suzanne Sedlacek

SA Accountant

Monday – Friday 8-4:30

815-753-5204

Ssedlace@niu.edu

CONTACT INFORMATION

Chen Liu

Graduate Assistant for Accounting

815-752-1779

A1008857@wpo.cso.niu.edu

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