Southern Polytechnic State University
Policy and Procedure Manual
P&P Number:  750.0
Original Date: July 1984
Previous Revisions: none
Approved: March 5, 2003
 
Student Activity Funds: Budget and Expenditure
Contents The P&P includes the following main sections:
  • Background
  • Overall process
  • Budgeting student activity funds
  • Accounting expenditure of student activity funds
  • Student athletic fee
  • Budget Format and Approval
Background An important part of campus life is the range of activities that are available outside of the classroom and laboratory. Many of these activities are funded by student activity fees, as described in this P&P.
Overall Process
  1. Each institution recommends to the Board of Regents the amount of student activity fees to be charged its students. After investigation by its staff, the Board approves or disapproves the recommendation. When approved by the Board, such fees are mandatory and subject to the control and audit of the Board of Regents and institutions concerned.
  2. To ensure legal expenditure of such funds, the president and the chief business officer of each institution annually review the budget for the proposed use of such fees. The president certifies to the Board of Regents that the proposed expenditures for such fees are for educational, cultural, recreational, or social purposes for the benefit of students.
  3. The treasurer of the Board of Regents causes an annual audit to be made of such expenditures at each institution and determines whether such fees have been expended for the limited purposes intended. Title to all property purchased from the student activity funds shall be vested in the Regents of the University System of Georgia.
  4. All student activity fees collected by an institution are budgeted and administered by the president, using proper administrative procedures to include the advice and counsel of an advisory committee composed of at least fifty percent students. All payments from student activity fee funds are made according to the appropriate business practices of the institution. All payments from student activity funds are made by the chief business officer of the institution upon receipt of a properly approved invoice or contract.
Budgeting
Student Activity
Funds
Step Procedure
1. The main budgeting committee for student activity funds at Southern Polytechnic is the Budget and Finance Committee of the Student Government Association.
  1. Campus activities or organizations requesting student activity funds are to submit, no later than March 31 of each year, a budget request to the chair of the Budget and Finance Committee.
  2. The Student Government Association, in consultation with the dean of students, prepares a budget for the next fiscal year and submits the proposed budget to the Student Life Committee for review no later than April 15.
2.
  1. The Student Life Committee reviews the proposed budget and works cooperatively with the Student Government Association until the committee is satisfied that the budget is in good order.
  2. The committee forwards the budget to the vice president for student and enrollment services with its recommendation for approval.
3. The vice president for student and enrollment services then forwards his or her recommendations to the president with a copy to the vice president for business and finance.
4. The president approves the final budget proposal and forwards it to the Board of Regents.
5. Copies of the final budget are distributed by the Business Office to the president, vice president for student and enrollment services, and president of the Student Government Association.
6. The dean of students notifies each funded activity of its approved allocation for the year.
Accounting
Expenditure of
Student Activity
Funds		 Each funded area must exercise responsibility in the expenditure of its budget during the fiscal year (July 1 - June 30). Budget deficits may result in a discontinuance of an activity, and deficits from one year may be applied to next year's budget by reducing next year's funding level.
  1. All expenditures of student activity funds must be approved by the dean of students before the Business Office processes them.
  2. The Business Office records all authorized transactions of the budget and submits monthly statements that show the accumulation of expenditures and income. Monthly statements are sent by the Business Office to the vice president for student and enrollment services for proper distribution.
  3. At the close of each fiscal year (June 30) excess funds remaining in any account are automatically placed in and added to the student activity fund balance unless other arrangements have been authorized by the vice president for student and enrollment services.
  4. As a general rule, no activity is allowed to carry forward a positive balance into the next fiscal year.
  5. The accumulated funds in the student activity fund balance are to be used only in the event of emergency or for special projects. Requests for expenditures in the special projects category must be made to the SGA Budget and Finance Committee which, in consultation with the dean of students, is responsible for authorizing all expenditures from this account. 
Student Athletic
Fee		 A separate student athletic fee is to be administered by the director of athletics.  Administrative responsibility for the student athletic budget remains with the director of athletics.
Budgeting
Student Athletic
Funds		 Step 1.
  1. During March of each year, the director of athletics prepares a budget for each sport in consultation with each head coach.
  2. The proposed budget for the next fiscal year is submitted to the dean or students for review no later than April 1.
Step 2.
  1. The dean of students reviews the proposed budget and works with the director of athletics until they are satisfied that the budget is in good order.
  2. The director of athletics forwards the proposed budget to the Athletic Advisory Board for review and recommendation.
Step 3.
  1. The recommendation is forwarded to the vice president for student and enrollment services.
  2. The vice president for student and enrollment services then forwards his or her recommendations to the president with a copy to the vice president for business and finance.
Budget Format
and Approvals
  • Budgets for student activity funds and student athletic funds are integrated into a single budget format at Southern Polytechnic and submitted to the Board of Regents. These budgets, however, are considered separate and independent budgets for operating purposes at Southern Polytechnic State University.
  • All expenditures of student activity funds involving contractual agreements between Southern Polytechnic and outside vendors must be approved in advance by the vice president for business and finance, as the official representative of Southern Polytechnic State University.