FINANCIAL CODE: TABLE OF CONTENTS
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1 FINANCIAL CODE: TABLE OF CONTENTS ARTICLE I: DEFINITIONS PG. 1 ARTICLE II: PURPOSE PG. 1 ARTICLE III: BUDGET ADVISORY COMMITTEE PG. 1 2 ARTICLE IV: ACCOUNTS PG. 2 ARTICLE V: BUDGETING PG. 3 ARTICLE VI: REVENUE PG. 3 4 ARTICLE VII: EXPENDITURES PG. 4 5 ARTICLE VIII: AMENDMENT PG. 5 Adopted: March 2009 Amended: April 29, 2010 Revised: June 7, 2015; April 2, 2016
2 ARTICLE I: DEFINITIONS Fiscal Agent: An organization that manages fiscal affairs on behalf of the Student Senate for California Community Colleges (SSCCC). Funds Reimbursement Request Form: An SSCCC form which is used to request funds or reimbursement of funds from the SSCCC. Discretionary Fund Policy: An SSCCC policy allowing discretionary use of the donations account up to $500 prior to approval of the Student Senate Council following the procedures as established in Article VII, Section 2. ARTICLE II: PURPOSE The SSCCC Financial Code is established to define policies and procedures for budget development, approval, and expenditures under the control of the SSCCC in order to ensure that all financial transactions will be made in the best interests of the organizations and its constituency ARTICLE III: BUDGET ADVISORY COMMITTEE Section 1. Officers All Budget Advisory Committee (BAC) Officers shall fulfill their responsibilities as outlined in the SSCCC Bylaws. The BAC shall consist of the following officers: A. BAC Chair shall be the SSCCC Treasurer per the SSCCC Bylaws B. The Vice Chair shall be the recording secretary for the committee providing minutes for each meeting and chair the meeting in the absence of the SSCCC Treasurer. C. Section 2. Responsibilities The Budget Advisory Committee shall: A. Fulfill the responsibilities of a SSCCC Standing Committee outlined in the SSCCC Bylaws. B. Review all budgetary and financial requests and propose recommendations on fiduciary matters to the Student Senate Council. C. Review and propose amendments to the SSCCC Financial Code, referring them to the Student Senate Council for review and approval. D. Review and propose amendments to the SSCCC Fiscal Control Policy, referring them to the Student Senate Council for review and approval E. Manage and oversee all SSCCC funds and accounts. F. Prepare a monthly expenditure report to be presented before the Student
3 Senate Council and during the SSCCC General Assembly. ARTICLE IV: ACCOUNTS The SSCCC holds three separate accounts that enable the organization to carry out its mission of representing California community college students in the processes of participatory governance and external advocacy: Section 1. Chancellor s Office Account A. The California Community Colleges Chancellor s Office provides an annual apportionment of funding to the statewide student organization recognized by the Board of Governors for the purpose of supporting student participation in the shared governance process. While state law prohibits these funds from being utilized for legislative advocacy, the monetary support of the Chancellor s Office provides the SSCCC state rates for lodging and travel expenses as well as invaluable staff support for assorted conference planning and logistics. Section 2. Conference Account A. This account is maintained primarily for the purpose of covering costs associated with the SSCCC General Assembly. The General Assembly is the primary opportunity for students of California community colleges to gather and provide direction to the Student Senate Council. General Assemblies are not intended for profit, however any overages from General Assembly that are left in this account may also be used to cover any activities, travel, and operations of the SSCCC. The Conference Account shall maintain a minimum reserve, suggested by the General Assembly Planning Committee, and approved by the Student Senate Council; in consultation with the Chancellor s Office at the time the budget is approved yearly. Section 3. Donations Account A. The SSCCC depends on charitable contributions made by local associated student organizations and other philanthropy to cover costs not covered by the Chancellor s Office Account and Conference Account. These costs may include general advocacy work, such as travel to discuss student issues with elected officials, testimony for legislation, general operations such as Student Senate Council meeting travel, SSCCC sponsored events, and more. ARTICLE V: BUDGETING Section 1. SSCCC Budget A. An annual budget for the SSCCC shall be adopted no later than the July meeting of each year.
4 B. At the beginning of each fiscal year, an annual audit of the SSCCC shall be conducted by BAC. Commencing after the first year that the SSCCC receives funding from the $2 Student Representation Fee, the Student Senate Council shall complete an independent financial audit annually, in accordance with CA Education Code C. At the conclusion of each fiscal year, the Student Senate Council shall disseminate the budget for the following fiscal year with an itemized list of contributions and an itemized list of expenditures. The budget will be posted to the SSCCC website, disseminated to the incoming Student Senate Council, and provided to the constituents of the SSCCC through the listserv. Section 2. General Assembly Budget A. The General Assembly Planning Committee shall submit a projected General Assembly budget proposal to the Student Senate Council for consideration no later than sixty (60) days prior to the first day of each General Assembly. B. This General Assembly Budget shall include all incurred and projected costs for the event, as well as a projection of revenue from the event s registrations. ARTICLE VI: REVENUE In an effort to meet the organizational mission of representing the students of California Community Colleges as defined by the Preamble of the Constitution of the SSCCC, the following section shall guide the revenue generating efforts of the SSCCC and the BAC. Section 1. Donation Request Letter A. BAC shall draft a letter requesting contributions from local associated student organizations to be disseminated in August and February of each fiscal year. Section 2. Acceptance and Reporting of Gifts A. All gifts and contributions to the SSCCC, both monetary and otherwise, shall be reported by the SSCCC Treasurer in their monthly report, as well as in the annual report as defined by Article IV of this SSCCC Financial Code. B. Gifts from external organizations with significant policy positions contrary to those of the SSCCC must be accepted by a majority vote of the Student Senate Council. Prior to the consideration of each donation, a determination will be made by the SSCCC Treasurer and the SSCCC President as to what constitutes a significant policy position and thus necessitates Student Senate Council approval. Section 3. Closing Minimum Balance A. A minimum balance of the necessary funds to cover the annual SSCCC leadership
5 summit and one (1) regular Student Senate meeting shall be maintained in the Donations account by June 30th of each fiscal year for the purpose of ensuring the incoming SSCCC funding for operating purposes. ARTICLE VII: EXPENDITURES For the purpose of conducting business of the SSCCC, expenditures shall be carried out according to the following provisions. Section 1. Funds Requests and Reimbursements A. All financial transactions shall be conducted through approved SSCCC fiscal agent(s). B. All required documentation must be completed by individuals requesting funds and/or reimbursements and turned in to the SSCCC President and SSCCC Treasurer by the Agenda Item Request deadline. a. Funds Reimbursement Request Forms must be completed at least two weeks in advance of any purchasing deadline. b. Reimbursements must be claimed within sixty days of an expenditure. c. If your expenditure falls outside of the above categories, the SSCCC Treasurer, in conjunction with BAC, shall have authority to make a determination as to what the appropriate procedure shall be. C. The requesting individual shall also submit a copy of all pertinent documentation such as invoices, receipts, etc. in an acceptable format. D. The individual(s) submitting the funds request(s), or a designee, may be present, in person or via teleconference, at the BAC and SSCCC meetings in which their funds request is agendized. E. BAC shall review funds requests prior to the following Student Senate meeting and may make recommendations following a majority vote of members present. F. BAC may recommend to amend the amount of funds requested to the Student Senate Council. Both the original and amended requests must be presented. G. The Funds Reimbursement Request Form shall be signed, upon a majority vote of the Student Senate Council, by the SSCCC President, Treasurer, Secretary, and one liaison of the SSCCC s current Fiscal Agent to validate the action. In the case of an Executive Board member vacancy, an approved signatory shall be granted authority to sign the Funds Reimbursement Request Form. H. The SSCCC Treasurer shall be responsible for confirming that the procedures were followed in addition to providing the authenticated documentation to the appropriate parties. I. The SSCCC Treasurer and BAC Vice Chair shall provide a copy of BAC and Student
6 Senate Council minutes within 10 days following the meeting to the CCCCO Student Services Division, the current fiscal agent(s), as applicable, and Executive Committee. Section 2. Executive Discretionary Fund A. The purpose of the Discretionary Fund shall be to authorize the SSCCC Executive Board to make urgent and necessary expenditures not falling within the timeline necessary for approval during a monthly meeting of the Student Senate Council. B. The Discretionary Fund may be used for purchases relating to Student Senate Council business or sponsored events, subject to confirmation by the SSCCC Treasurer, and shall be limited to $500 per month. C. All items purchased through the Discretionary Fund must benefit the Student Senate Council, Regions, local senates, and/or the the students of the California community college system. D. The approval process may take place via electronic communication and must include all SSCCC Executive Board members and Chancellor s Office liaisons in the notice. E. All expenditures made under this policy must be reported to the Student Senate Council at the next regularly scheduled meeting and approved by a majority vote of members in attendance. F. The Discretionary Fund may only be replenished following approval of prior expenditures by the Student Senate Council. G. In the case that the SSCCC Treasurer is not available for any part of the Discretionary Fund process or is requesting usage of the Discretionary Fund, the SSCCC President shall assume the authority of the SSCCC Treasurer and fulfill any of the necessary duties pertaining to the Discretionary Fund process. ARTICLE VIII: AMENDMENT BAC may bring forward amendments of the SSCCC Financial Code to the Student Senate Council with a simple majority vote of BAC members in attendance. Amendments to the SSCCC Financial Code must be approved by a 2/3 vote of the Student Senate Council members in attendance.
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