Each expenditure from an organization’s account must be pre-authorized in writing by the appropriate advisor. Generally, the advisor indicates approval by signing the appropriate University form, e.g., Purchase Requisition, Interdepartmental Charge/Credit.

The advisor makes sure that:

• Purchase of the item conforms to the group’s approved objectives and expenditure plan. The S&A Fee Committee receives, reviews, and evaluates existing and proposed activities and programs and develops a proposed budget for the expenditure of S&A Fees. The CWU Board of Trustees has the express and exclusive authority to approve the budget and determine what constitutes a bona fide student activity.
• The purchase is reasonable and prudent. S&A Fees are for the sole purpose of supporting University related extracurricular and co-curricular activities and are to be used by students in the furtherance of their education.
• The goods or services are an allowable and a legal purchase. S&A Fees and revenues generated by programs and activities funded by such fees are subject to the applicable policies, regulations, and procedures of the University and the Budget and Accounting Act, Chapter 43.88 RCW. The most difficult area in managing S&A Fee funds centers around the state constitutional prohibition of the giving of "gifts" of money or property without consideration and with a donative intent.
  
  The University may also have additional applicable restrictions and/or requirements regarding certain types of expenditures.
  • Purchasing information: http://www.cwu.edu/~purchase
  • Travel information: http://www.cwu.edu/~acctng/travel_index.html
  • Petty cash information: http://www.cwu.edu/~acctng/petty_cash.pdf
  • BFA procedures: http://www.cwu.edu/~pres/procedures/Part3.html
  • CWU policies: http://www.cwu.edu/~pres/policies
  • Light refreshments policy is at 7-2.2.1.2 – This policy was updated August 2006
  • S&A Guidelines: http://www.cwu.edu/~saffairs/sacommittee.html
• There is enough money in the account to pay for the activity or program. The advisor is responsible for assuring funds are available prior to authorizing an expenditure of S&A Fee funds.
• The purchase is supported by a consensus or majority of group members. The purchase must not directly or indirectly result in personal material benefit to an individual.
• The item will be used in a manner that promotes and conforms to the overall University mission and goals. The University’s mission statement can be found at: http://www.cwu.edu/~pres/mission.html

The cost of restaurant meals may not exceed rate limits specified in procedure 3-50-240 Meal Reimbursement.

http://www.cwu.edu/~acctng/travelprocedures/mealreimbursement.html

Food may be purchased in the following situations:

• Meals may be purchased for a lecturer or entertainer if food costs are specified in the contract as part of the payment for the performance.
• Meals may be purchased for students who take a speaker/entertainer dining out if the students are involved in the program organization. It is recommended that meals may be purchased for no more than three such students per event. Likewise, meals may be purchased for an organization’s advisor in attendance.
• Banquet meals may be purchased for student(s) receiving awards at an award banquet. Others attending as part of the program may also have their meals paid for by S&A Fee funds
• Banquet meals may be purchased for individuals required to attend a banquet or who are directly involved in the banquet program, including guest speakers.
• Light refreshments may be purchased for consumption at approved student programs. Light refreshments include nonalcoholic beverages and edible items commonly served between meals, e.g., coffee, soft drinks, doughnuts, sweet rolls, fruit, cheese. (Policy 7-2.2.1.2 Use of State Funds for Entertainment, Public Relations, University Promotion and Recruitment)
• Meals may be purchased for student meetings in conformance with Policy 7-2.2.1.2.
  http://www.cwu.edu/~acctng/policies/UseofStateFundsforE,PR,PandR.doc

S&A Fee funds may be used to host an approved event where food is served. An example would be a banquet where participants pay for the food or purchase tickets to attend. In such cases, the sponsoring organization must submit a budget to the appropriate advisor. The plan should have a reasonable likelihood of success before being authorized by the advisor.

It depends upon the organization conducting the event. If the organization is directly funded by S&A Fees, all proceeds from the event must be treated as S&A Fee funds and be placed in an S&A Fee funds account. All proceeds must be deposited in the appropriate account in a timely manner.

If the organization conducting the event receives S&A Fee funds indirectly from another organization, proceeds from the event are placed in the conducting organization’s account. Such an arrangement is usually termed "co-sponsorship."

S&A Fee funds may be used to purchase decorations for a banquet, dance, or other approved event. The cost of the decorations must be reasonable and appropriate for the event. As the decorations are state property, they must remain with the University. See section III, D and E, for disposition of S&A equipment and supplies. The disposition of state property must follow University policy 7-2.1.1.8.

Yes, if the primary purpose of the PCOC (drawing, sweepstake, game of chance) is to advertise or promote your organization and/or its activities. Since a fee is never charged to participate in a PCOC, the value of each prize must comply with CWU procedure 3-50-320 Procedure for Promotional Expenditures.

http://www.cwu.edu/~acctng/PromotionalFinal8.13.07.pdf

Additionally, the Washington State Gambling Commission has specific requirements for conducting promotional contests of chance. It is your responsibility to fully comply with these requirements. Please refer to the Washington State Gambling Commission’s website for more information.

http://www.wsgc.wa.gov/

Yes, but only with prior approval from the office of the Assistant Vice President for Financial Affairs (to ensure that your organization understands and complies with all requirements, restrictions, and reporting).

The net proceeds from each raffle must be used solely to supplement funding for your organization’s approved objectives and expenditure plan (see III. B. 4. above to determine how the proceeds from the raffle should be handled) and must also be limited to currently enrolled CWU students age 18 or older.

The Washington State Gambling Commission has strict requirements and restrictions that apply to raffles. Please refer to the Washington State Gambling Commission’s website for more information: http://www.wsgc.wa.gov/

Individuals receiving over $600 (fair market value) of prizes per year are subject to IRS reporting requirements.

The city (or other local jurisdiction) where the raffle is conducted may have licensing and/or other requirements. (For example, the City of Ellensburg Police Department requires notification for all raffles conducted within the city limits.)

It is your responsibility to fully comply with all city/state/federal requirements, restrictions, and reporting.

Those individuals who arrange the event, including the advisor, are not eligible to win or receive prizes. A member of the sponsoring organization could be eligible to win or receive a prize if he or she did not coordinate or assist with event arrangements.

Generally not. Purchasing flowers or cakes to be given away on special occasions, e.g., funerals and birthdays, is prohibited.

Awards such as engraved plaques, trophy cups, and monogrammed clothing may be given away if the following criteria are met [RCW 41.60.150, CWU Policy 7-2.2.1.2(6.b)]:

• The award must be personal to the recipient, having intrinsic sentimental or personal value, and
• The award must be reasonable under the circumstances and should not have more than nominal monetary value, and
• The award must be presented for some sort of participation or achievement.

This is a common practice. The expenditure plans of larger (umbrella) organizations must include the details of planned expenditures on behalf of smaller groups. The subsidiary groups must be approved CWU organizations (Equity and Services Council, sports clubs).

S&A Fee funds may be used for wages. However, S&A Fee funds cannot be used to pay wages for purposes unrelated to your organization’s approved goals.

Purchases should be made through on campus services if available. Prior to going off campus for your materials and services, check with our on-campus resources. Payment through these departments should be done with a charge/credit.

On-campus Resources for Services and Supplies
Central Stores - custodial supplies, paper towels, gloves, batteries, stage design materials	(509) 963-2055
Computer Support Services	(509) 963-2001
Catering	(509) 963-1302
Dining Services	(509) 963-1591
Copy Cat Shop - paper, envelopes, printing	(509) 963-3685
Facilities Management	(509) 963-3000
Graphics	(509) 963-1493
Media Production	(509) 963-2850
Surplus and Asset Management	(509) 963-2157
Wildcat Shop	(509) 963-1311

Most University printing jobs should be done by either CWU’s Campus Life Publicity Center (when the Publicity Center has designed the poster, brochure, publication, etc.) or the Copy Cat Shop. The Publicity Center leases a black and white copier for use by S&A funding recipients, once an account has been established through the Publicity Center and Campus Life Accounting. Check with the Publicity Center at extension 2677 or the Copy Cat Shop at extension 3685.

All advertising, artwork and graphic materials requiring a purchase requisition must be approved by the Campus Life Publicity Center or Public Relations and Marketing (PRM). If you are utilizing the services of the Publicity Center, that approval will automatically be part of the process which includes adherence to the University's graphics standards and editorial guidelines. For those items S&A funding recipients choose to create in-house, approval must be obtained through PRM. It is strongly advised that organizations seek services or consultation prior to any printing to ensure that the Central Washington University image is presented in a consistent, quality manner.

You and your advisor should initially verify that the purchase is appropriate. Departments should plan their supply and equipment needs well in advance. The University provides several different methods for making purchases from outside/off campus vendors. Most purchases require that the vendor accept a CWU Purchase Order or the CWU Purchasing Card. Proper methods of purchase and payment would include:

• Use of a Purchase Requisition form.
  http://www.cwu.edu/~purchase/requisitions.html
• Use of a Purchasing Card (issued only to CWU faculty and staff).
  http://www.cwu.edu/~purchase/purchasecard.html
• Petty Cash reimbursement. For purchases of $100 or less, you may be reimbursed if the purchase is made in accordance with CWU Petty Cash policies and procedures.
  http://www.cwu.edu/~acctng/petty_cash.pdf

For a more comprehensive orientation to University purchasing methods visit: http://www.cwu.edu/~purchase/

Purchases over $3,300 in value are subject to competitive bidding. If Purchasing believes a better price will result, purchases under $3,300 may be bid too. Purchases exceeding $46,200 must be processed as sealed bids. These dollar limits are subject to change. For current limits visit: http://www.cwu.edu/~purchase/

Organizations frequently conduct programs which include individuals with expertise who present or participate in lectures, seminars, productions, events, or conferences. We emphasize the need for organizations to plan their needs well in advance to allow for required processing time. Prior to hiring a speaker or conference participant, the sponsoring organization must provide the following documentation. Required Documentation:

• Purchase Requisition to authorize payment. A Purchase Requisition must be submitted to the Purchasing Department which authorizes the expenditure. This must be submitted prior to the commencement of any services. This is the originating organization’s responsibility. http://www.cwu.edu/~purchase/requisitions.html
• Signed contracts if in excess of $500. Two original, signed contracts must be obtained if the fee for services is in excess of $500. The contract may be created using the University’s Standard Agreement Form, from Business Services and Contracts (BS&C), or an otherwise approved contract form. The contract must be reviewed and approved by BS&C and signed by the authorized University agent appropriate for the organization or department requesting the service. See the University policy manual for signature authorities. BS&C will assist in preparing these documents. This is a joint originating organization and Purchasing department responsibility. http://www.cwu.edu/~bsc/standard_agreement.doc
  
  For more complex contracts, BS&C can assist in contract preparation. http://www.cwu.edu/~bsc/
• W-9 form if not already on file. This is the IRS form "Request for Taxpayer Identification Number and Certification" and must reference the provider’s Federal Tax ID or their social security number if not a company. http://www.irs.gov/pub/irs-pdf/fw9.pdf
• Vendor invoice or State A-19 Invoice Voucher, referencing the Purchase Order number must be submitted to Accounts Payable to initiate any payment. Payment cannot be made without some type of invoicing. For Honorariums or other personal services provided by individuals not customary with submitting invoices, an A-19 State of Washington Invoice Voucher is used. This form is available from the accounting department section of the CWU forms webpage. Originating organizations should assist individuals who are not accustomed to invoicing for services to complete this form. Departments that need assistance completing this form should contact Accounts Payable. https://www.cwu.edu/~acctng/payable.html

Official student travel requires prior approval by an appropriate University administrator. Before departure, a Travel Authorization (TA) must be completed and signed. http://www.cwu.edu/~acctng/travelprocedures/travelauthorization.html

Student travel, with minor exceptions, is handled the same as staff and faculty travel. See http://www.cwu.edu/~acctng/travel_index.html for travel information.

• S&A Fees may only fund CWU student activities and programs.
• CWU students have a strong voice in the S&A Fee funding process but, by statute, only the BOT is authorized to determine the student activities and programs to be funded.
• S&A Fees may be expended as required to provide (and support) the student programs and activities that have been approved by the BOT.
  
  
  • Organizations must ensure that their student activities and programs (and component parts) are adequately described during the S&A Fee funding request process.
  • The fact that the expenditures may involve, food, beverages, awards, etc. is of no consequence.
• Under no circumstances may S&A Fees be used for expenditures deemed to be gifts.
  
  
  • Gift = A transfer of money (or property) without consideration and with donative intent.
  • In order to preserve the quid pro quo nature of the transaction (so that the exchanges are not later seen as gratuitous), it’s advisable to document the nature of the transaction.

Regularly monitor the status of your organization’s account by reconciling your program’s information with the online Project Summary/Activity Reports available in PeopleSoft. For assistance running your applicable reports, contact your advisor or the reporting coordinator at extension 1997.

S&A funded accounts are not to be overspent. You must carefully monitor your expenditures and allocations. Future S&A funding may be reduced or eliminated to address issues related to management of funds.

Yes, S&A Fee funds generally should not be commingled with other types of funds. The Budget Office sets up special accounts for S&A funding recipients. Contact the Office of the Vice President for Student Affairs and Enrollment Management for more information.

Do not place the money in your S&A funded account. Deposit the money in a CWU Foundation account or an agency account (i.e. fund 840 account). Make expenditures for the fund-raising event directly from that account.

If a foundation or agency account is not available, have the outside organization make the purchase and donate the purchased item or service directly to the organization.

No, this is not authorized or permitted. All University organizations are to keep their funds in University accounts.

Items purchased with S&A Fee funds belong to CWU and the State of Washington. Equipment and certain "small and attractive" items are inventoried by the University. Annual inventories are taken to verify the existence and location of all University assets. The CWU Surplus and Asset Management department assigns and affixes an inventory tag to each equipment item. For more information visit: http://www.cwu.edu/~purchase/surplushome.html

No, the University does not loan out equipment for personal or private use.

You may sell it or give it to another University department or sell it via the CWU Surplus and Asset Management department. You cannot give it or sell it to a private individual or a non-CWU organization. The CWU Surplus and Asset Management department handles all off-campus disposals for the University. All disposals, movement, and transfers of equipment must be recorded on the Interdepartmental Transfer Form. For more information visit: http://www.cwu.edu/~purchase/surplushome.html

The organization’s advisor should take custody of any remaining supplies and store them in a secure location for use in the following year.

University disciplinary processes apply to breaches of University policies. Also, you could jeopardize your organization’s continued funding from S&A Fees.

The records of all University organizations are subject to audit by the University’s Internal Audit department and the Washington State Auditor’s office. In addition, there are checks and balances built-in to the University’s accounting system.

When your organization submits its next request for S&A Fee funding, the committee considers how your last allocation was managed. A well-documented history of prudent expenditures will improve your organization’s chances for continued funding.

Organizations should use pre-numbered tickets or some other method to identify, track, and verify attendance. You record the beginning and ending ticket numbers in a log. The receipts from the event should match the number of tickets sold. The log and any unsold tickets are to be retained by your organization for audit purposes.

Refer to the State of Washington General Records Retention Schedule in Sections GS 01, 04, and 06 available at http://www.cwu.edu/~bsc/recordsmgmt.html. This retention schedule lists required minimum retention periods for the University’s expenditure records. Contact the Program Manager in BS&C at 2335 with questions concerning records retention. For student clubs, all original expenditure records (receipts) should be stored and managed by the Campus Life Accounting (contact the Campus Life Accounting at 1329 for more information).