Associated Students

ASSOCIATED STUDENTS OF HUMBOLDT STATE UNIVERSITY - FISCAL CODE

FISCAL CODE INDEX

SECTION 1) Board of Finance

SECTION 2) Student Body Fees

SECTION 3) Budgetary Process - Policy & Procedures

SECTION 4) Budget Process - Board of Finance

SECTION 5) Budget Process - Associated Students Council

SECTION 6) Budget Process - Budget Language

SECTION 7) Budget Process - Approval

SECTION 8) Responsibilities of the Budget Administrator

SECTION 9) Anticipated Revenue

SECTION 10) Deficit Expenditures

SECTION 11) Excess Revenue

SECTION 12) A.S. Council Special Project Expense Funds

SECTION 13) A.S. Clubs & Organizations Travel Account

SECTION 14) Sport Clubs Organizations

SECTION 15) Approval of A.S. Expenditures

SECTION 16) Trust (Club) Fund Accounts

SECTION 17) Acceptance of Donations

SECTION 18) Educational Business Activities

SECTION 19) Asset Capitalization Policy Reference

SECTION 20) Travel Policy Reference

SECTION 21) Reserve Policy, Fund Designation and Procedure for Expenditure Reference

SECTION 22) General Investment Policy Reference

SECTION 23) Social Responsibility Policy Reference

SECTION 24) Public Relations Expenditure Policy Reference

SECTION 25) Hospitality Expense Policy Reference

SECTION 26) Purchasing Policy Reference

ASSOCIATED STUDENTS OF HUMBOLDT STATE

UNIVERSITY - FISCAL CODE

Section 1 Board of Finance

1.01 Purpose - The purpose of this Board shall be to preserve and protect the financial stability of the Associated Students of Humboldt State University. The Board shall endeavor to assure the fiscal integrity of A.S. and, at all times, insure that members of the Associated Students derive the maximum benefit from A.S. funds. (12/00)

1.02 Jurisdiction - The Board shall have the authority to recommend budgets for, and supervise the income and expenditures of, all fees and monies of the A.S. The Board shall also have the power to determine and supervise financial policy and review the annual audit subject to approval of the A.S. Council. Upon all matters, the Board shall consider itself to be advisory to the A.S. Council. (12/00)

1.03 Membership - The Board of Finance shall consist of the Administrative Vice President, who shall act as the presiding officer; the President of the Association; a student at-large of the Association, appointed by the President; two student members of the A.S. Council, appointed by the Legislative Vice President; and the General Manager of the Association (non-voting). (12/00)

1.04 In the event of the absence of the Vice President of Administrative Affairs, the A.S. President shall serve as Board Chairperson. (12/00)

1.05 Meetings - A quorum shall consist of a simple majority of the filled voting seats. The Board shall hold regular meetings and shall announce the times and places of those meetings at the beginning of each semester. Special meetings may be called as they are appropriate to the needs of the Association. (12/00)

1.06 A two-thirds (2/3) vote of the A.S. Council shall be required for approval of all allocations of Associated Students funds. (12/00)

1.07 A.S. Council shall be notified of all actions of the Board of Finance during the Administrative Vice President’s report. (12/00)

1.08 All budget allocations approved by the A.S. Council shall be sent to the A.S. President for his/her signature. (12/00)

1.09 A.S. Council has the ability to override a Presidential veto with a 2/3 majority. (12/00)

Section 2 Student Body Fees

2.01 As per Education Code Section 89302 and Title 5 Section 42403 of the California Code of Regulations establishing custodial responsibilities, Humboldt State University (University) will collect the approved student body association fee as part of the normal registration payment for all regular, summer term and Extended Education courses. (12/00)

2.02 The University will deposit student body association fees in the CSU Trust Fund, Associated Student Body Trust. (12/00)

2.03 The University will reimburse the Associated Students for expenditures that comply with the terms/conditions/purposes set forth in Education Code Section 89302 and Title 5 Section 42659. (12/00)

2.04 Student Body fees for students shall be fifty-one dollars for fall semester, fifty dollars for the spring semester, fifty dollars for the summer semester. (05/05)

Section 3 Budgetary Process - Policy & Procedures

3.01 Purpose - To outline preparatory steps and timeline for the development of the annual Associated Students budget. (12/00)

3.02 Budget request forms shall be sent to all areas in the previous year’s budget. (12/00)

3.03 It shall be advertised (on campus) that budget requests are available. (12/00)

3.04 A projected A.S. fee income shall be established at the start of the budgetary process. (12/00)

3.05 The Board of Finance shall establish a budget timetable and inform areas submitting budget requests of the deadlines. (12/00)

Section 4 Budget Process - Board of Finance

4.01 The Board of Finance shall review all the budget requests. (12/00)

4.02 The Board of Finance shall hold public hearings of programs identified by the Board of Finance. The director or sponsor shall be notified of the date, time and place of said hearing. Program liaisons shall participate in the hearings for their specific program areas. (12/00)

4.03 The Board of Finance shall submit a recommended budget to the A.S. Council at least four weeks prior to the last regularly scheduled A.S. Council meeting of the Spring semester . (12/00)

4.04 Each program that submitted a budget request is sent a copy of the Board of Finance’s recommendation and informed that they may make an appeal to the A.S. Council. (12/00)

Section 5 Budget Process - Associated Students Council

5.01 AS Council shall interview programs that submit an appeal, or programs that are requested to appear by at least a majority the members of the A.S. Council. (12/00)

5.02 No additions or deletions are to be made until appeal interviews are completed. (12/00)

5.03 If the A.S. Council is considering altering the Board of Finance recommendation, the program must be contacted and given the opportunity for a hearing before the A.S. Council. (12/00)

5.04 Budget Adjustments - Review the budget recommendations from Board of Finance and make all adjustments. (12/00)

5.05 A two-thirds (2/3) vote of the A.S. Council shall be required to approve and recommend a balanced A.S. budget to the A.S. President. (12/00)

Section 6 Budget Process - Budget Language

6.01 The intent of A.S. Council regarding program expenditures should be specified in the Budget Language. (12/00)

6.02 Budget language shall be prepared by the Board of Finance for approval by the A.S. Council. (12/00)

6.03 Expenditures of Associated Students funds within line-item of programs as allocated by the A.S. Council will be strictly adhered to. All transfers of funds between line-items must be requested in writing and approved by the Board of Finance. (12/00)

Section 7 Budget Process - Approval

7.01 The Budget shall be either approved or vetoed by the A.S. President. Line-item vetoes may also be exercised on the budget. (12/00)

7.02 If vetoed, the budget returns to the A.S. Council for action. A two-thirds (2/3) vote of the A.S. Council is required to override a Presidential veto. (12/00)

7.03 The A.S. Budget shall be submitted to the University President for review and approval, per Executive Order 369. (12/00)

7.04 Following approval by the University President, each program that submitted a budget request shall be informed of the amount of funding received and the appropriate budget language. (12/00)

7.05 Major program changes which significantly alter the final budget require the approval of the A.S. Council, the A.S. President, and the University President. (12/00)

Section 8 Responsibilities of the Budget Administrator

8.01 The Budget Administrator is defined as the individual directly responsible for the management of an Associated Students’ budgeted area. (12/00)

8.02 The Budget Administrator shall:

a. Approve all expenditures of the program’s funds;

b. Insure that expenditures do not exceed the amount budgeted and the budget language is adhered to; and

c. Submit a budget request for the following fiscal year.

Section 9 Anticipated Revenue

9.01 Programs whose budget, in part or whole, depend on program-generated revenue, in addition to A.S. subsidy, may not expend more than the amount of A.S. subsidy allocated and the realizable revenue. “Realizable Revenue” is defined as safe, predictable, realizable revenue in the judgment of the General Manager. (12/00)

Section 10 Deficit Expenditures

10.01 Any program budget over-expenditure or failure to make anticipated revenue shall be reported to the Board of Finance as soon as possible. Upon recommendation of the Board of Finance to the A.S. Council, the penalty for the deficit expenditure shall be no greater than a fine equal to the over expenditure from the organization’s following year’s budget. The fine collected shall revert to the current year A.S. Unallocated. (12/00)

Section 11 Excess Revenue

11.01 Requests for spending excess revenue must occur in the same fiscal year in which the excess revenue is generated, unless the A.S. Council establishes a trust account for the purpose of retaining said funds for future use. Requests for expenditures of the funds in the trust account greater than $200 must be evaluated and approved by the Board of Finance to assure the continued financial solvency of the program. Requests for less than $200 must be approved by the Administrative Vice President and the General Manager. (12/00)

Section 12 A.S. Council Special Project Expense Funds

12.01 Special Projects ( a line-item of the A.S. Government budget) of the A.S. Council that will incur a cumulative cost of greater than $200 in expenditures must be submitted to the Board of Finance for advance approval. (12/00)

Section 13 A.S. Clubs and Organizations Travel Account

13.01 Purpose - Travel funds shall be made available through the A.S. budget process to recognized clubs and A.S. organizations. These funds shall be administered by the Office of Clubs and Activities. (12/00)

13.02 The Club Coordinating Council (CCC) shall review the travel fund requests and award monies for distribution based on the following guidelines and criteria. (12/00)

Guidelines:

a. Travelers must be student members of the recognized club or organization they represent;

b. Funds are allocated on a matching basis. The amount requested cannot exceed total club contributions (fundraising, donations, etc.) toward trip;

c. Receipts from all expenditures must be turned in before reimbursement will be given. Reimbursement will be given for up to half of total expenditures, based on original allocation; and

d. Assistance will be considered only in the areas of conference fees/activity dues, transportation, and lodging. Meals (or per diem) will not be funded.

Criteria used in reviewing travel requests:

a. Number of students participating;

b. Indirect benefits to the students and to the university community;

c. Success of efforts in obtaining funding from other sources;

d. Planned efforts to share the experiences or knowledge gained from the trip with others upon returning; and

e. If the club has received funding in the past and the extent to which funds were utilized.

Section 14 Sport Clubs

14.01 Purpose - Sport Club funds shall be made available through the A.S. budget process to recognized Sport Clubs. These funds shall be administered by the Intramural Office. (12/00)

14.02 Recognized clubs whose primary purpose is to promote and compete in athletic competition will be eligible for A.S. funding through Sport Club Council travel monies only. (12/00)

Section 15 Approval of A.S. Expenditures

15.01 All expenditures of A.S. funds must be approved by the Administrative Vice President, the General Manager, and the designated budget administrator(s). (12/00)

15.02 Should the designated budget administrator be unavailable, the General Manager may approve budget expenditures. (12/00)

15.03 When the Administrative Vice President is unavailable, the General Manager may approve budget expenditures. (12/00)

15.04 The A.S. will forward appropriate claim schedule(s) with supporting documentation to the University for review, approval and reimbursement for expenditures. (12/00)

Section 16 Trust (Club) Fund Accounts

16.01 HSU recognized clubs and organizations may establish an account with the Associated Students. This service includes receiving and disbursing monies according to guidelines outlined in the “Procedures for Associated Students Club Accounts”. (12/00)

16.02 These accounts will be provided at no charge to the club. Interest is not accrued to these accounts; interest earned is used to offset administrative overhead. (12/00)

16.03 An Inactive Club Account will be established to deposit unclaimed funds from inactive clubs. Upon dissolution of the club account, the net assets shall be transferred to the Inactive Club Account within the A.S. to be used for purposes as the General Manager may direct. (12/00)

Section 17 Acceptance of Donations

17.01 When considering the acceptance of a donation such as cash, equipment, real property or other items, the Associated Students will follow applicable campus policy and criteria. Items will only be used for purposes consistent with the CSU. The Associated Students will also review if there is sufficient working capital or reserves available to cover future expenditures associated with the donation. (12/00)

Section 18 Educational Business Activities

18.01 Education-Related Activities: The primary mission of the Associated Students is to further the educational, social and cultural interests of Humboldt students, as well as ensuring the protection of students rights and interests. (12/00)

18.02 In carrying out these aspects of the mission, it is often necessary to charge a fee for providing goods and services, which enhance, promote or support the functions in order to meet the needs of the students, faculty, staff, and members of the public who participate in such events. (12/00)

18.03 Educational business activities shall be established and carried on only when they are pursuant to, and in accordance with, the missions and goals of Humboldt State University and the Associated Students. (12/00)

18.04 Each educational business activity shall meet the following conditions: (12/00)

a. The activity is deemed to be an integral part in the fulfillment of the institution’s educational mission, public service, campus support functions, and other educational and support activities, without regard to profit.

b. The activity is needed to provide an integral good or service at a reasonable price on reasonable terms, and at a convenient location and time.

c. The activity is carried out for the primary benefit of the campus community, but with sensitivity to the total community.

18.05 The Associated Students will comply with applicable laws and regulations pertaining to unrelated activities; educational business activities not falling within the guidelines established above may be unrelated business income activities. (12/00)

Section 19 Fixed Assets Policy Reference

19.01 The Associated Students Fixed Assets Policy provides capitalization guidelines for fixed assets purchased by the Associated Students to ensure adequate internal control. (12/00)

Section 20 Travel Policy Reference

20.01 The Associated Students Travel Policy provides guidelines for travel on Associated Students business. (12/00)

Section 21 Reserves Policy, Fund Designation and Procedure for Expenditure Reference

21.01 The Associated Students Reserve Policy, Fund Designation, and Procedures for Expenditure provides guidelines for basis of the annual review of the A.S. fiscal viability, and to provide the Council and General Manager sufficient funds to address contingencies, emergencies and budgetary impact and at the same time to have adequate working capital to maintain programs, services, facilities, finance non-routine replacement, meet the needs of future growth, and other priorities that the A.S. Council may have that falls within the Mission of the Associated Students. (12/00)

Section 22 General Investment Policy Reference

22.01 The Associated Students General Investment Policy provides general guidance relative to the delegation of authority and responsibility and the policies needed. (12/00)

Section 23 Social Responsibility Policy Reference

23.01 The Associated Students Social Responsibility Policy provides recognition that the A.S. may purchase merchandise from corporations and the policies of such corporations may have an impact on the societies of the countries in which they do business.

23.02 The Associated Students shall make a good faith effort to invest in and/or purchase from companies that do not discriminate on the basis of race, religion, color, creed, sex or sexual orientation, or which engage in business activities with governments that discriminate. In addition, the Associated Students shall make a concerted effort to purchase only from companies whose merchandise originates from facilities with a commitment to the highest standards of business ethics, regard for human rights, and are environmentally responsible. It shall be the A.S. Council’s responsibility to review individual issues and take action as a Council on a case-by-case basis as these issues arise. (12/00)

Section 24 Public Relations Policy Reference

24.01 Title 5, 42502(I), requires governing bodies of auxiliary organizations approve expenditures for public relations or other purposes that serve to augment State subsidies for campus operations. This policy is detailed in Policy #206.

(3/02)

Section 25 Hospitality Expense Policy Reference

25.01 This policy serve to define hospitality expenses in compliance with CSU Executive Order #761. This policy is detailed in Policy #207. (3/02)

Section 26 Purchasing Policy Reference

26.01 This policy is to provide program directors with regulations regarding Associated Students purchases. This policy is

detailed in Policy #208. (4/02)