ASSOCIATED STUDENTS OF DELTA COLLEGE BYLAWS FINANCE This Finance Bylaw is established to define policies and procedures for collecting, approving and expending all Associated Student Body (ASB) funds. All funds shall be expended to benefit currently enrolled Delta College students. No policy, procedure and practice shall be implemented that violates District policy, state and federal laws, penal codes, statues, etc. ARTICLE I: ASB FUNDS Funds raised, collected, and spent by student clubs/organizations and the Associated Students of Delta College shall be referred to as associated student body funds or ASB funds. 1 Section 1. Allowable Expenses. Allowable expenditures of ASB funds shall be directly linked to the students benefit and must be outside of what has been provided by the Districts general funding sources in the past. Students may use ASB funds on the following expenses: 1. Events a. Speaker/performance fees b. Travel and meal expenses for club and/or ASDC contracted speakers and performers c. Food and non-alcoholic beverages d. Rental equipment e. Rental fees f. Marketing materials g. Promotional items h. Supplies i. Decorations j. T-shirts k. Novelty acts l. Door prizes, contest awards, etc. (not to exceed $100.00 per item) 2. Student attendance at District approved conferences, trainings, retreats, field trips, etc. a. Registration fees b. Lodging c. Transportation (air, rental car, charter bus, etc.) 1 ASB Account Manual & Desk Reference, Chapter 1 Introduction, FCMAT 2009
d. Mileage reimbursement for field trip supervisors e. Meals f. Parking fees g. Entry fees (e.g., museum, exhibit, amusement park admission, etc.) h. Required materials (e.g., a book or manual that is required for participation) i. Expenses for chaperone(s) (e.g., registration, transportation, lodging, meals, etc.) j. Approved overtime for chaperones (pre-approval from the area manager and club is required prior to the trip) k. Team building activities (e.g., ropes course, bowling, dinners, etc.) 3. Dinners and Awards Banquets a. Awards for Delta College students and/or employees (e.g., plaques, trophies, paper weights, pen sets, etc.) not to exceed $100.00 per item b. Certificates c. Programs d. Food and non-alcoholic beverages e. Rental fees f. Rental equipment g. Speaker/performance fees h. Supplies i. Decorations j. Transportation 4. Club Supplies a. Apparel b. Promotional items (lanyards, cups, wristbands, etc.) c. Office supplies (pens, paper, tape, stapler, calculator, etc.) d. Marketing materials (brochures, postcards, fliers, etc.) e. Software f. Display cases g. Bulletin Boards h. Picture frames i. DVDs and CDs j. File cabinets k. Materials and resources (books, pamphlets, kits, manuals, etc.) l. Games (e.g., chess, scrabble, dominoes, etc.)
5. Equipment a. Recreational Equipment (ping-pong table, video games, basketballs, etc.) b. Digital Displays c. Laptops d. Computers e. Electronics (e.g., digital cameras, camcorders, ipods, etc.) f. Televisions g. DVD players h. LCD Projector i. Sound system j. Printers k. Office furniture l. Copy machine m. Fax machine n. Scanner 6. Academic scholarships for current and transferring students not to exceed $1,000 per recipient 7. Membership fees and dues for national associations (excludes personal members fees) 8. Contracts (e.g., yearbooks, picture sales, service agreements, etc.) 9. Consultant/Independent contractor 10. Legal Council 11. Web design and maintenance 12. Advertising (newspaper, social networking sites, magazines, etc.) Section 2. Prohibited Expenses. Students shall not use ASB funds on the following expenses: 1. Donations. ASB Funds are raised to benefit the club and/or for activities in the students interest. Providing donations to a nonprofit organization, student, or family in need is considered a gift of public funds and is not allowed. However a club/organization may collaborate with a non-profit organization to raise funds to support a charity and/or cause. All promotional materials shall clearly state the purpose of the fundraiser and list the name of the organization(s) that will benefit from the fundraiser. All donations shall be received directly by the other organization (i.e., checks
shall be written in the name of the non-profit organization). Funds shall not be deposited in ASB accounts. 2. Salaries or supplies that are the responsibility of the district (e.g., teacher salaries and negotiated stipends, curriculum supplies, and office supplies and equipment) 2 3. Repair and maintenance of district-owned facilities and equipment 3 4. Articles for the personal use of district employees 4 5. Expenses for faculty meetings 5 6. Large awards 6 7. Gifts of any kind 8. Employee appreciation meals 7 9. Employee clothing/attire 8 10. Cash awards to anyone 9 11. Tobacco 12. Alcohol 13. Narcotics 14. Firearms or weapons (knives, guns, etc.) 15. Explosive or hazardous materials Section 3. Usage of ASB Funds for Student and Staff Awards 1. The ASDC, ICC and clubs/organizations may use ASB funds to provide service and leadership awards for Delta College students and employees whose actions exhibit superior accomplishment or merit an award (reference Education Code section 44015). Examples include: a. Plaques b. Trophies c. Certificate d. Medals e. Pins f. Pen sets g. Scholarships h. Gift certificates i. Flowers 2 ASB Account Manual & Desk Reference, Chapter 14 Allowable and Questionable Expenses, FCMAT 2009 3 ASB Account Manual & Desk Reference, Chapter 14 Allowable and Questionable Expenses, FCMAT 2009 4 ASB Account Manual & Desk Reference, Chapter 14 Allowable and Questionable Expenses, FCMAT 2009 5 ASB Account Manual & Desk Reference, Chapter 14 Allowable and Questionable Expenses, FCMAT 2009 6 ASB Account Manual & Desk Reference, Chapter 14 Allowable and Questionable Expenses, FCMAT 2009 7 ASB Account Manual & Desk Reference, Chapter 14 Allowable and Questionable Expenses, FCMAT 2009 8 ASB Account Manual & Desk Reference, Chapter 14 Allowable and Questionable Expenses, FCMAT 2009 9 ASB Account Manual & Desk Reference, Chapter 14 Allowable and Questionable Expenses, FCMAT 2009
j. Candy 2. Individuals shall not receive cash awards (i.e., cash, check, money order, etc.). 3. A sub-committee or selection committee may be form for the purpose of selecting award recipients. 4. Awards are subject to administrative approval (refer to AP 5425). A) Awards for Officers 1. Awards for officers shall not exceed $100.00 in cost or value per person per item. 2. The club/organization shall establish criteria for determining the selection process for distributing awards. 3. The criteria shall be approved by the club/organization and stated in the meeting minutes. 4. The budget for the cost of the award shall be approved by the club and stated in the meeting minutes. 5. Award recipients shall be selected using the pre-approved criteria and process 6. The stated criteria and selection procedures shall be filed in the Student Activities Office prior to the granting of the award. The statement shall include: the name of the club, name of the award, number of recipients, description, award type (e.g., plaque, key chain, pen set, etc.), eligibility requirements, and the selection process. B) Awards for Delta Employees 1. Clubs may choose to provide the club advisor(s) and/or a District employee, with an award (plaque, flowers, pen set, picture frame, etc.) for their service and leadership in supporting the efforts of the club. 2. Awards shall not exceed $100.00 in cost or value per person per item. 3. The granting of the award shall be approved by the club/organization and stated in the meeting minutes. 4. The budget for the cost of the award shall be approved by the club/organization and stated in the meeting minutes. C) Contest Awards 1. Student clubs/organizations may use ASB funds to purchase awards for contest winners of games, competitions, etc. open to
the student body. Participation in contests shall be limited to currently enrolled Delta College students. Award examples include: a. Trophy b. Plaque c. Gift certificate d. Medal e. Certificate f. Privileges g. Scholarship h. T-shirt 2. The award shall not exceed $100.00 in cost per item per person. 3. Contest winners shall not receive cash prizes (e.g., cash, checks, money order, etc.) 4. The criteria for receiving the award shall be approved by the club/organization and stated in the club minutes. D) Door Prizes 1. A door prize is defined as a prize awarded to the holder of a winning ticket passed out at the entrance to an event (e.g., dance, movie screening, dinner, etc.). Clubs may choose to distribute tickets for no cost events and events where an entrance fee is charged. All event attendees shall receive no more than one (1) ticket. Attendees shall not receive more tickets if they elect to pay additional fees. If an entrance fee is charged, the cost of the entrance fee shall not include the cost of the prize. 2. The cost of the door prize purchased using ASB funds, shall not exceed $100.00 per item per person. E) Gifts 1. Students shall not use ASB funds to purchase items to recognize life transition events (i.e., birthdays, weddings, bridal showers, graduation, funerals, etc.) 2. Students are also restricted from using ASB funds to purchase items that will be donated to an individual or organization and gifts of hospitality this includes but is not limited to: a. Flowers/plants b. Toys
c. Greeting cards d. Meals e. Birthday cakes f. Gift baskets g. Apparel (clothes, shoes, coats, etc.) h. Vouchers (meals, books, graduation gowns, etc.) i. Bus passes 5. Promotional items (lanyards, wrist bands, cups, t-shirts, etc.) provided to promote a club/organization or event shall not be considered gifts. 10 Section 4. Sources of Funding A. Fundraising. The ASDC and student clubs may engage in approved fundraising activities to support club activities and benefit the student body at large and/or the clubs membership (e.g., scholarships banquets, conference attendance, t-shirts, etc.). Fundraisers organized to benefit a non-profit organization must be conducted in accordance with the policies and procedures outlined in the Club Handbook and FCMAT ASB Accounting Manual. B. Donations. The ASDC and student clubs may solicit and receive monetary and in-kind donations from corporations and individuals interested in supporting club/organizational activities. All donations must be received and processed in accordance with (Board Policy and Administrative Policy 3820 Gifts and Scholarships). C. Membership Dues/Fees. Student clubs may impose membership dues on club members as a requirement for participation in a club. D. Allowable Fees for Student Government Associations. In accordance with the Student Fee Handbook the ASDC may approve the implementation of a Student Activity fee, Student Representation fee, or Student Center fee. Fees shall be properly approved by the Board of Trustees and/or student body (excludes the Student Activity fee) prior to implementation. Section 5. Deposits. All ASB funds shall be deposited in accordance with District Policy AP 5424. Failure to comply with District policy shall result in 10 ASB Account Manual & Desk Reference, Chapter 14 Allowable and Questionable Expenses, FCMAT 2009
disciplinary action against the club/organization by the Director of Student Activities. Additional sanctions may be imposed by the I.C.C. Section 6. Expenditures. ASB funds shall be expended subject to procedures that may be established by the student body organization (i.e., ASDC, I.C.C, student club/organization) subject to administrative approval (Education Code 76063). Approved ASB expenses shall be stated in the organization s minutes, and shall be approved by the Director of Student Activities (or designee), club treasurer (or designee), Vice President of Student Services (or designee), and the club advisor. 1. Payments, Reimbursements and Advances a. A request for payment shall be submitted according to the process outlined in the Club Handbook. b. Payments shall be made by District check or credit card. c. Individuals shall not be reimbursed for cash payments made to an independent contractor for services (e.g., speaker, band, artist, DJ, etc.). d. Individuals may receive reimbursements for purchasing approved supplies, equipment and activities (e.g., banquets, bowling parties, movie tickets, etc.). Request for payment shall be submitted according to the process outlined in the Club Handbook. e. Requests for reimbursement or cash advance may take three to four weeks to process. 2. Contracts a. All contracts shall be executed in accordance with District policies and procedures. The District, club or ASDC shall not be held financial responsible for contract agreements that have not been properly approved. b. When applicable all outside vendors, groups, and individuals shall submit a District Contract, Invoice, W9 form, Vendor Application and Certificate of Liability Insurance naming the District as additionally insured, prior to the date of the performance, speaking engagement, service, etc. Failure to submit the necessary paperwork shall result in a delay in payment. c. Unless otherwise stated in the contract, payment terms are net 30 days, computed either from the date of delivery and acceptance of the contract services or from the date of
receipt of correct and proper invoices and other required documents. ARTICLE II: CLUB ACCOUNTS Section 1. New Accounts. The ICC shall approve the chartering of new clubs. Once a new club charter has been approved by the ICC the Director of Student Activities (or designee) shall contact Fiscal Services to request a new club trust account. Clubs are prohibited from establishing off campus bank accounts or depositing ASB funds in a non-district bank account. Until the new account has been established the club shall deposit any funds received into the ICC trust account. Once the new club account has been established the ICC Treasurer shall submit a transfer request to deposit the club s funds into their new account. Section 2. Section 3. Section 4. Authorized Signers. As part of the club registration process each club shall identify a minimum of two (2) officers (e.g. Treasurer and President) that shall be responsible for approving a request for payment from the club s account. The club advisor shall also be listed as an authorized signer on the account. Inactive Club Accounts. Funds remaining in the account of a club deemed inactive in accordance with the ICC Constitution, shall be deposited into the ICC account. Funds shall not be returned. ICC Account. The ICC shall maintain a trust account for operating expenses. The ICC shall receive an annual allocation from the Student Activity fee based on the pre-determined formula (see Article V: Section. 2., Subsection. 1). Account expenditures shall be approved by a majority vote of the ICC. ARTICLE III: ASDC ACCOUNTS Section 1: Account Types 1. Operating Budget (7100002): this account shall be used by the ASDC to fund operational expenses (i.e., office supplies and equipment, events, field trips, conference travel, contracts, stipends, scholarships, etc.). 2. Student Representation Fee (7200002): As stated in Ed. Code 76060.5 (b) Funds in this account, shall be expended to provide support for governmental affairs representatives of local [ASDC officers] or statewide student body organizations who may be
stating their positions and viewpoints before city, county, and district governments, and before offices and agencies of state government. The account may also be used for any purpose related to representing the views of students with governmental bodies, including: traveling to and from conferences sponsored by student organization where legislative matters will be discussed, to purchase computer equipment needed to conduct legislative research, to subscribe to legislative publication, and/or to pay for any other expense reasonably necessary to effectuate student representation activities. 11 3. Student Activity Fee (7100005): Funds from the Student Activity fee shall be used to support student life programs and services including: Associated Students of Delta College expenses, student clubs and organizations, and activities coordinated through the Student Activities Office. 12 Fiscal services shall make quarterly account transfers from the 7100005 account into the 7100002 account throughout the fiscal year. Section 2. Fund Balance. 1. The ASDC fund balance represents the amount of cash the ASDC has in the bank account. 2. The board may approve to use a portion of the fund balance to support special projects, investments, loans, etc. in accordance with Education Code 76064 and Article III. Section 3. of this bylaw. 3. The ASDC shall maintain a minimum of $200,000 in cash reserve funds for emergency operating funds. a. In the case of an emergency, the ASDC may approve to access reserve funds to supplement operating expenses. b. A motion to use reserve funds for emergency purposes shall be approved by a two-thirds majority vote of the board. Section 2. Authorized Signers 1. The ASDC Treasurer shall serve as the primary authorized signer on payment request and petty cash forms. 11 Legal Opinion L 98-09 Student Fee Handbook Legal Opinion 12-09 12 San Joaquin Delta College Board Policy 5030 Fees
2. The President and VP of Student Affairs may sign payment requests and petty cash forms in the absence of the Treasurer. 3. The Director of Student Activities (or designee) and Vice President of Student Services (or designee) shall serve as authorized signers on all ASDC accounts. Section 3. Expenditures. The ASDC shall approve all expenditures (e.g., account transfers, scholarships, investments, loans, contracts, equipment, supplies, stipends, etc.) for ASDC accounts. 1. Expenditures under $15,000.00 shall require a majority vote of the board for approval. 2. Expenditures of $15,001.00 and higher shall require a two-thirds majority of the board for approval. ARTICLE IV: ASDC BUDGET Section 1. Section 2. Fiscal Year. The fiscal year for the ASDC budget shall be from July 1 st through June 30 th. Budget Preparation. 1. The executive board shall work with the Director of Student Activities to prepare the ASDC budget. 2. Budget projections shall be based on income received from Student Activity fee fund and Student Representation fee fund for the current fiscal year. 3. As part of the budgeting process the ASDC shall allocate funds from the student activity fee for clubs, ICC and student activities office, based on the funding formula stated in Article V. Section. 2 of this bylaw. 4. ASDC shall budget a minimum of 1% and no more than 3% of their projected operating budget for their reserve fund for the fiscal year. 5. Timeline a. March 1 st : Expense Report and Budget Proposal forms provided to Director of Student Activities and ICC Chair b. April 15 th : Expense Report and Budget Proposal due to ASDC Treasurer c. First Monday in May: Executive Board submits a draft of the ASDC operating budget to the board for consideration d. Last meeting of the spring semester: the ASDC shall approve the tentative budget for next fiscal year
6. The budget shall require a majority vote of the board for approval. Section 3. Forms 1. Budget Proposal Form: As part of the budget process the Office of Student Activities and ICC shall submit a proposed budget detailing how their Student Activity fee allocation will be applied in the upcoming fiscal year. 2. Expense Report form: The Student Activities Office and ICC shall submit an expense report detailing how the allocation was applied for the current fiscal year. 3. Deadline: Reports shall be submitted to the ASDC Treasurer by April 15 th. a. Extensions: Requests for an extension shall be submitted in writing to the ASDC Treasurer no later than one week prior to the submission deadline. Request for extension shall be approved by a majority vote of the board. Section 4. Budget Modification 1. Changes to the tentative ASDC budget that has been approved by the Board of Trustees, shall be approved by a two-thirds majority vote of board members present at the meeting. 2. The Director of Student Activities shall provide the approved changes to Fiscal Services by August 1 st. ARTICLE V. STUDENT ACTIVITY FEE Section 1. Section 2. Purpose. the Student Activity fee shall be used to support student life programs and services including: Associated Students of Delta College expenses, student clubs and organizations, and activities coordinated through the Student Activities Office (see Board Policy 5030 Fees) Fee Allocation. Effective Fall 2015 the Student Activity fee shall be allocated using the following formula: 1. Inter Club Council (I.C.C.). Each fiscal year the ASDC shall budget $10,000 for the ICC. Funds shall be transferred into the ICC trust account. 2. Student Clubs and Organizations. Each fiscal year the ASDC shall budget 10% of the Student Activity Fee for club events and activities. Registered student clubs and organizations in good standing with the college and department of Student Activities
shall be eligible to apply for a grant. Clubs/organization shall not receive more than 10% of the total line item amount budgeted for club events and activities open to the student body; community service activities; and field trips. 3. Student Activities Office. Each fiscal year the ASDC shall budget 15% of the Student Activity Fee for the department of Student Activities to use for events, leadership programs and services for student clubs. The funds shall be transferred into the Student Activities trust account. Section 3. Allocation Modification. 1. The ASDC may modify the funding formula: a. If income levels for the Student Activity fee fall below $100,000 per fiscal year. b. Based on information provided in the Expense Report and Budget Proposal. 2. Changes to the funding formula shall be approved by a two-thirds majority of board. Unless otherwise stated in the motion changes to the funding formula shall be in effect for one fiscal year. Section 4. Student Activity Fee Allocation Requests for Clubs A) Registered student clubs and organizations may apply for funding at any point throughout the fall and spring semesters. Requests shall be received at least four weeks prior to the date of the proposed event or activity. B) Requests shall be reviewed and approved by the ASDC Finance Committee and submitted to the ASDC for final approval. Although not required, clubs may provide a brief 2-5 minute presentation on the proposed request. C) Funding may be used for the following types of expenses: a. Social, cultural and education events and associated expenses open to the Delta College student body b. Field Trips c. Conferences d. Retreats e. Community Service events D) Funds shall not be used for:
a. Club supplies and equipment b. Club t-shirts c. Fundraisers d. Scholarships e. Off-campus events (excluding field trips, conferences and community service activities for Delta College students.) f. Membership dues g. Supplies and equipment that are the responsibility of the District h. Salaries and stipends i. Donations j. Awards E) Limitations. Applicants shall receive no more than 10% of the total amount allotted in the ASDC budget for club allocations per fall and spring semester. F) Expenditure of Funds a. Approved funds shall not be used on expenses not stated in the original application. b. The remaining balance of unused funds shall be automatically forfeited by the grantee and shall not be used for purposes not stated in the original proposal. G) Distribution of Funds a. Funds shall not be automatically transferred into a clubs account. In order for an account transfer, payment or reimbursement to occur, the Director of Student Activities must receive the original receipts and/or invoices by the last day of instruction in the spring semester. Clubs that do not provide receipts, invoices or requests for payment by the deadline will forfeit access to funds. H) Role of the Treasurer. The ASDC Treasurer shall be responsible for presenting allocation requests to the ASDC for final approval, notifying clubs of the committee s decision, answering questions on the process and informing clubs of the meeting date, time and location when their proposal will be discussed.
Revision History May 11, 2015 Finance Bylaw approved by ASDC