Procedures For Registering Your Student Organization On Campus

Transcription

1 Procedures For Registering Your Student Organization On Campus An MSU registered student organization is a volunteer group of students organized to obtain certain goals and objectives. The goals and objectives are met through various educational, social, cultural, religious or philanthropic activities. These activities should enhance and support MSU students, the University and the community. Membership in an organization benefits students' growth and education while attending the University. The University acknowledges the importance registered student organizations have on campus. As such, these groups have the use of University facilities and services to assist them in meeting their goals and objectives. It is the responsibility of each registered student organization to adhere to the mission of this University and its supporting bylaws and statutes. An organization's goals, objectives, and activities are not to deviate from established University policies or regulations. Due to the cyclical nature in the goals and objectives of these organizations, the Vice President of Student Affairs and Services, or his/her designee, shall review this document every five years (starting in 1991) with ASMSU, COGS, and other appropriate student groups. Registration Requirements (Student Group Regulation, Spartan Life, pp ) 1. In order to exercise the privileges accorded registered student organizations, a student group which is not a living-unit organization must register with the Student Affairs and Services Division. 2. Registration shall be valid from the date of registration until the end of the second week of the succeeding fall semester. Student Organizations Must Register Each Year. Registration for an academic year can begin as early as May 1 of the previous academic year. 3. Registered Student Organizations must have an advisor(s): o For undergraduate organizations, an advisor must be an MSU faculty member, staff member, or graduate student. For graduate student organizations, the advisor must be an MSU faculty or staff member. o Advisors must sign an agreement form acknowledging their understanding of advisor responsibilities. 4. A constitution must be included in the organization's file. (See sample) A written constitution must provide: o o o A statement of purpose Eligibility of voting membership including that only students registered with Michigan State University are eligible to be officers and/or voting members Necessary operating procedures such as committees, rules of order, etc.

2 o That no discrimination on the basis of race, creed, ethnic origin, sex, age, political persuasion, sexual orientation, handicapper status or marital status shall exist within the organization (pending review to be consistent with the University Anti-Discrimination Policy which includes discrimination on the basis of age, color, gender, disability status, height, marital status, national origin, political persuasion, race, religion, sexual orientation, veteran status, or weight) o Procedures for amending the constitution 5. To be registered, a student organization must also file the following information with the Student Affairs and Services Division: o The name of the organization. o The names, addresses, phone numbers, PID's, and addresses of four members including the organization's officers and their titles. o The purpose of the organization. o The name(s) of the advisor(s). 6. The Student Affairs and Services Division and the organization's advisor must be notified of any change made in the original required information. The information must be presented within four weeks after an organization has instituted the change. 7. If the required information is not submitted, a group will be denied registration. 8. Registered student organizations may also submit (if applicable) to the Student Affairs and Services Division the following information: o Notificaton of national affiliations. o Notification of dates, times, and locations of regularly scheduled meetings. o Notification of dates, times, and locations of regular and special activities for the following year. 9. No organization may have its registration denied or suspended on the grounds of its beliefs or its attitude except that an organization's goals, objectives, and activities are not to deviate from established University policies or regulations. 10. A student organization may have its registration suspended if: o The organization is found to be in violation of submitting falsified required information by the Student Affairs and Services Division. o The organization is found to be in violation of an ordinance or written policy or regulations of Michigan State University by the Student Affairs and Services Division. 11. Any or all of a decision by Student Affairs and Services Division personnel to suspend the registration of a student organization may be appealed to the All- University Student Judiciary. The student organization can continue to operate within University guidelines, procedures, and regulations until the appeals process is exhausted. 12. Upon request, a student organization will be provided with a list of University facilities and services available to qualifying registered student organizations.

3 General Policy 1. The University does not require student organizations to have their financial accounts with the Controller's Office. They are, however, encouraged to follow good accounting principles and effective financial control of their funds. 2. Registered student organizations, on-campus living unit organizations, major governing groups, and Associated Students of Michigan State University may request to have a financial account with the Controller's Office and shall be given an account upon approval of the application by both the Student Affairs & Services Division and the Controller s Office. 3. Registered student organizations sponsoring revenue-producing events on campus or in University facilities must have a University financial account and all revenues and expenditures of the revenue-producing event must go through this account unless the revenues are under $50 per day. The University, through the Student Affairs and Services Division, reserves the right to review and audit this account. 4. Student organizations having the right to use University facilities and services have the option of paying for the use of University facilities and services either by cash or through their University account, if such an account exists. The University may require that cash payments be made in advance. (The following units will not accept cash: University Printing, Physical Plant, Telephone Charges, Mail Processing, Computer Center, Data Processing Charges, University Stores, and Purchasing.) 5. A signature form designating at least two student officers authorized to sign forms calling for the expenditure of funds from the organization's University account must be on file with the Controller's Office. Student organizations may not designate an advisor as an authorized signer. 6. Student organizations and their officers are responsible for any financial obligations incurred by the organizations and for any overdraft in their University account. 7. The University will not be obligated to process authorized expenditures, if there are not sufficient funds in the student organization's University account. All other authorized expenditures will be processed, unless prohibited by law or applicable University regulations. 8. If the Controller s Office fails to receive the completed and approved account/signature forms for the new academic year by October 15th, the organization s account will be closed automatically. NOTE: ALL student organizations must complete new account forms each Fall Semester upon their return to school.

4 9. Student organizations are considered a separate entity from Michigan State University and do not fall under its tax umbrella. Therefore they should not use MSU s Tax ID or presume they are tax exempt. Each organization is liable for their own taxes and reporting of gifts & donations made to their organization. All tax questions should be referred to the State of Michigan Treasury Department, the Internal Revenue Service, or a Certified Public Accountant. Procedures Related to Financial Accounts Held With the Controller's Office (Administrative Ruling) Procedures related to financial transactions involving the use of a University account (herein after referred to as an agency account) follow. These procedures have been developed and approved by the Controller's Office. The Accounting Department, , Room 360 Administration Building can provide assistance with bookkeeping procedures, the use of various forms mentioned below, and the reconciliation of the monthly fund ledger statement. 1. Establishing an Account To request an agency account with the Controller's Office, both the "Application for Agency Account" and Authorized Signature forms must be completed. These forms can be found at under the Student Activities Section. Upon completion forms should be taken to the Student Life Office, Room 101 Student Services Building for review and approval and then brought to the Accounting Office, Room 360 Administration Building. Please note that all persons listed on the Application for Agency Account form must include their campus address. will be the preferred mode of corresponding on issues such as overdraft notices and financial holds being placed. Student Life staff require three (3) class days to review the material. After the material has been approved by the Student Life staff; 1. If it is a new account or overdrawn account, the student organization must pick up the approved materials and personally take them to the Accounting Office. 2. If the organization is only re-applying for an account with no overdraft present, the Student Life staff will automatically send the application to the Accounting Office after it has been approved. 3. Living unit organizations take completed materials to Residence Life, G-55 Wilson Hall for review and approval - NOT 101 Student Services Building. Organizations must have two or more student officers on the application and any other names of members authorized to sign on the account. NOTE: Since advisors are neither officers nor members of student organizations they are not permitted to serve as authorized signers. After the Accounting Office has approved the request, an account number will be

5 assigned. This account number will not be established in the University's accounting system until the group has deposited at least $50.00 into its account. Once the Accounting Department has received proof of deposit, the agency account will be opened. The approval and establishment of a student agency account does not: o Automatically entitle the organization to the use of all University services. o Place the organization under the University's tax exempt umbrella. o Make the University liable for any of the organization's actions. o Grant the organization the right to use the University's payroll system. 2. Annual Renewal of Account If the student organization wants their University account to continue into the new academic year, the organization must re-register and complete a new application form and a new signature form each year following the guidelines outlined under A. Establishing an Account. If the Controller s Office fails to receive the completed and approved account/signature forms by October 15th, the organization s account will be closed. Any funds in the account at that time will remain for at least 18 months and then revert to the University. Reverted funds will not be returned to the group. (See also G. Account Termination/Dormant Accounts.) 3. Changes to Application Form and Authorized Signature Form Requisitions, vouchers, and forms calling for expenditure of funds cannot be processed unless at least two authorized signatures are on file with the Accounting Department (see #1E above). Both the application form and signature form must be updated each time there is a change in Advisors or person(s) authorized to sign for the organization. These forms must be updated through the Department of Student Life. Failure to do so will result in nonpayment and return of the document to the organization via the Student Life Office (unless group has provided a return mailing address on documentation). These forms can be found at under the Student Activities Section. Upon completion forms should be taken to the Student Life Office for review and approval. Student Life may require approval from the current Advisor or one of the currently authorized signers before accepting a new application form and signature form. (Contact them with questions.) Approved forms will be forwarded to the Accounting Department. Note: All authorized signers must also be listed on the "Application for Agency Account". 4. Deposit of Funds Money to be deposited in an agency account should be taken to the Cashier's Office, Room 110 Administration Building. Office hours are from 8:15 a.m. to 4:45 p.m., Monday through Friday. When depositing money, a deposit slip, should be prepared in duplicate. (See O. Downloadable Forms.) The Cashier will validate both copies with the duplicate returned for the financial records of the organization. Deposits made through the last

6 business day of a month will appear on that month's ledger. Sufficient funds must be on deposit to cover all charges incurred during the month to avoid an overdraft. 5. Withdrawal of Funds Funds may be withdrawn from a University account in two ways: 1. Complete a direct payment voucher requesting a check be prepared charging your account (see section I, Direct Payment Voucher for details). A direct payment voucher should be submitted two weeks prior to the date the check is needed. This should allow for adequate processing and mail delivery time. Payments made to Authorized Signers must be co-signed by another authorized signer for that account. As an optional service, the Controller s Office offers organizations the following choice on voucher checks for a fee of $15.00 per check. Pick-up Check (Vouchers must be received by 10 AM to be ready for pickup at 4 PM) and Same Day Processing (Vouchers must be received by 10 AM to be mailed out at 2 PM Yellow tag must have MAIL written on it in red.) 2. Payment for goods and services on campus can be charged directly to the group's account. This charge will be prepared and submitted by the University service unit and will appear on the group's monthly ledger (see section J, Paying Another Campus Department or Organization ). Funds can only be withdrawn from an account in one of the above ways. Cash cannot be withdrawn directly from an account. 6. Service Fee Student organizations maintaining agency accounts with the University will be charged a monthly service fee of $5.00 to partially cover the costs of services that the University renders. Such services include, but are not limited to, the monthly preparation of fund ledgers detailing all transactions, the payment of expenses through the University's payment system and the ability to use certain University service centers. Such fees shall be automatically charged on an organization's account each month even if there has been no activity in the account. Any organization maintaining an agency account with the University will be assessed a $20.00 charge if such organization's account reflects an overdraft balance at the end of any calendar month. The balance at the end of any calendar month shall mean the actual balance (not including encumbrances) reflected on the organization's account. The organization shall be required to immediately deposit into their account the greater of $50.00 or the amount of the overdraft and overdraft fee. Failure to do so will result in the closure of the account. The Controller s Office reserves the right to increase either of the above fees without prior notice. 7. Account Termination

7 In the event that an organization does not deposit the necessary amounts as indicated above, their account shall be automatically closed. The University shall automatically close any organization s account that reflects an overdraft balance on the month end ledger for any two months during a 12-month period. The amount of the overdraft balance and any fees or charges indicated above must immediately be paid in full to the University. The organization will not be permitted the use of accounting services and its account shall not be reopened for one year from the date such action was taken or overdraft was covered. 8. Dormant Accounts The organization further authorizes the University to forfeit any abandoned monies to University funds. Monies will be deemed abandoned if for a period of 18 months or more no accounting transaction is made (other than monthly service fees) and no authorized organization officer notifies the University s Accounting Department in writing at 360 Administration Building of the organization s desire to renew the account. 9. Other At all times the University reserves the right to close a student agency account at its discretion. 10. Financial Hold A financial hold will be placed against the officers (currently on file in Accounting) of any group that fails to cover an overdrawn balance in its account. The hold will be issued immediately following the occurrence of the overdrafts. If the overdraft remains unpaid, the hold will remain in effect for future registrations. 11. Direct Payment Voucher This voucher has been designed to simplify payment when a requisition and purchase order are impractical. Examples where a direct payment voucher may be used are: Payments to entertainers, refunds, reimbursement for expenditures incurred by members of an organization, etc. This voucher is not designed to replace the normal procedure of using a purchase requisition. Only one person or vendor can be paid on a single voucher. (See O. Downloadable Forms.) Preparation of Direct Payment Voucher - This voucher must be prepared in duplicate and should be typed, giving the complete name and address of the payee. The Original must be approved, in blue ink, by an authorized person(s). Payments made to authorized signer must be co-signed by another authorized signer for that account. The voucher must contain specific information regarding the nature of the payment. It should include dates, such as the period when services were performed, where applicable. Information that is to be sent with the check should be attached to the 2 nd copy of the voucher. Note: Write or Stamp

8 COPY on this 2 nd copy. Documents explaining the reason for the voucher, such as a vendor invoice, should be stapled to the Original copy. Distributions of Voucher - The original and duplicate copy of the voucher are submitted to the Voucher Processing Department, Room 360 Administration Building. Upon receipt, it may take 7-10 business days for check to be issued. Please bear this in mind when submitting a voucher for payment (see E, Withdrawal of Funds, 1. ). 12. Paying Another Campus Department or Organization Most University Service units will bill organization accounts using an interdepartmental transfer (IDT) form. In those instances where a unit does not use an IDT, a Journal Voucher (JVE) form should be prepared and signed by an authorized person(s) and sent to the Accounting Department, Room 360 Administration Building, denoting the account number to be charged, the account number to be credited, and the amount of the transaction. (See O. Downloadable Forms.) NOTE: While transfers between student or non-student agency accounts are acceptable, University departments CANNOT contribute money to another University or Student Account. Instead they may do one of the following: Organization incurs the expense/charge against their Student Account. Upon confirmation of charge (issued check, processed JVE or IDT) provide the reference detail (Check/JVE/IDT Number and date) to department so they may JVE expense to their account. (See P. End Notes, Departmental Contributions.) An Officer of the Student Account may pay for service and provides all appropriate receipts (store receipts, credit card statements, etc) to the department to be reimbursed. Note: Payment must meet established University policies for reimbursements. All questions should be directed to the Department. Department may pay for expense on behalf of the Student Account. Payment must meet established University policies. All questions should be directed to the Department. 13. Services by the Physical Plant Department Requests for opening or closing buildings or other Physical Plant services are approved and processed by the Student Life staff, Room 101 Student Services Building, Groups must have a University account to pay for Physical Plant Services. 14. Requisitions and Purchase Orders Purchases from outside vendors are made through the Purchasing Department by preparing a purchase requisition and forwarding it to the Purchasing Department on Service Road. For Requisition Forms or information on electronic requisitions, contact the Purchasing Department at For student organizations, the department name should read

9 "Registered Student Organization - name of group". The department code to use is (Residence Hall Organizations use department code ) Any other questions regarding the preparation of requisitions or the use of the purchase system should be directed to the Purchasing Department. 15. Monthly Statements A Fund Ledger Statement of Account will be mailed by the Department of Student Life to the organization within the first three weeks of each month reporting activity on their account for the previous calendar month. These are mailed to the group s address which is on file with the Department of Student Life, 101 Student Services Building. If the ledger has not been received by the end of the third week of the month, contact the Department of Student Life, The ledger will provide a means of checking your treasurer's records with those of the Accounting Department. If a discrepancy is noted or any other account balance questions arise, an officer of the organization should call the Accounting Department at promptly. NOTE: Beginning January 2005 (with December 2004 Ledgers), microfiche copies of ledgers will no longer be available in Accounting. Contact either Student Life or Residence Life Offices as appropriate for all future copies of ledgers. 16. Closing an Account To close an unneeded account, send a written request to the Accounting Department, 360 Administration Building, asking that your account be closed. An authorized signer for the group must sign this request. To have funds refunded, provide a Direct Payment Voucher for any remaining balance in account. (See I. Direct Payment Voucher.) Note: If only closing account for the Summer Semester, do not remove funds. To have account reopened, complete new account forms Fall Semester. (See B, Annual Renewal of Account.) Downloadable Forms The Controllers Office has a Web Site where you may download some of the forms discussed in these Guidelines (i.e. DPV s, JVE s, Deposit Receipts, etc.) Note: When submitting these forms for processing, it is your responsibility to provide copies, and that each copy is clearly marked COPY. Controllers Office Web Site: Controllers Office Forms: END NOTES - Please note the following: TAX EXEMPTION STATUS Student organizations are not automatically tax exempt. It is the responsibility of each organization to file the appropriate paperwork to receive tax exempt status and provide

10 proof of this status to the Accounting Department. Organizations with national affiliation may check with their national organization to see if they fall under the national tax-exempt number. Otherwise, forms from the State of Michigan and the Federal Government must be filed. These forms can be obtained by calling the State of Michigan Treasury Department and the Internal Revenue Service. The most current telephone numbers can be found in the telephone directory. OFF-CAMPUS BANK ACCOUNTS & EIN s MSU does not require student organizations to have their financial accounts with the University. However, groups must have a University account if they have any revenueproducing event on campus or if they need to pay for a University service such as Physical Plant. If a student organization chooses to open an off-campus bank account, an EIN (Employer Identification Number) is necessary so that you, as a leader, do not get taxed for interest earned on your student organization bank account. You must complete an SS-4 Application for Employer Identification Number form. This must be filed with the Internal Revenue Service to obtain an EIN. Copies of the form are available in the Student Life Center, 101 Student Services Bldg., or you can contact the Department of Treasury, Internal Revenue Service. FILING TAXES It is the responsibility of the organization to find out if taxes must be filed by their organization. Questions should be addressed to the State of Michigan Treasury Department and the Internal Revenue Service. The most current telephone numbers can be found in the telephone directory. You may wish to contact a Certified Public Accountant (CPA). DEPARTMENTAL CONTRIBUTIONS University departments CANNOT contribute money to another University or Student Account. (See J, Paying Another Campus Department or Organization ). If organization does not have enough funds to initiate payment they may need to do the following: An Officer deposits personal funds into Student Account to cover outgoing expense. Student Account is then charged for expense (Issued Check, Processed JVE or IDT.) Group provides reference to University Department (Check/JVE/IDT Number and Date). University Department processes JVE to credit Student Account. (Be sure to ask Department for a signed and dated copy of this transaction. It must reference the outgoing expense detail.)

11 Group reimburses Officer from Student Account by processing a Direct Payment Voucher. (See both E, Withdrawal of Funds, and I, Direct Payment Voucher for details.