Treasurer’s Guide

The Office of Associated Student Activities (ASA) is the financial office for all recognized student organizations (RSOs).  ASA’s primary functions are that of a banker, accountant, paymaster, and advisor on financial matters.

ASA is responsible for the custody of the student organizations’ funds and ensures that those funds are used in accordance with the University, ASA, and the University Park Allocation Committee (UPAC) policies.  In accordance with the Pennsylvania State University’s policy on the financial affairs of recognized student organizations, all recognized student organizations are:

• Required to affiliate with ASA for their banking and bookkeeping services.  External accounts, including personal bank accounts, are prohibited.
• Subject to the possibility of an audit to be completed by the Financial Reporting Division of the Corporate Controller’s Office.
• Required to conduct their financial affairs according to the contents of this Treasurer’s Guide.

Location

240 HUB-Robeson Center
University Park, PA 16802
Office (814) 865-1947
Fax (814) 863-5524
Email: asaofffice@psu.edu 

Hours are 8 a.m. to 5 p.m., Monday – Friday (we are closed on University holidays.)

Staff

The ASA office employs four full-time staff and additional student staff. 

We are here to help you.  Please ask questions!

Your organization must first be recognized by the Office of Student Leadership and Involvement, located in 103 HUB before you can set up an ASA account for your organization.

As soon as your organization has an active status, the treasurer (who MUST be listed as the treasurer on orgcentral.psu.edu) will need to come into the ASA office to set up the account. You can also set up an account by filling out a New Organization Request Form and emailing it to asaoffice@psu.edu.

Once ASA has received and processed the New Organization Request Form, you will be assigned an ASA organization/account number to be used for all club transactions. If you are a new treasurer but already have an ASA account, you will not need to fill out the New Organization Request Form. However, you will still need to update the treasurer information in orgcentral.

Every organization has an Unrestricted account at Associated Student Activities (ASA).  This is comprised of money that the organization generates through dues collection, donations, fundraising, equipment sales, etc.  This is the organization’s money to spend as they see fit as long as they spend it in accordance with University guidelines.   

Organizations can request funding from UPAC (University Park Allocation Committee) to be used towards events, travel experiences, equipment, and other items. UPAC allocates a portion of the Student Initiated Fee (SIF) income towards events, travel experiences, equipment, and other items requested by student organizations to enhance the out-of-class experience. Please contact UPAC at (814) 863-8951, 208 HUB-Robeson Center, or go to upac.psu.edu for more information.

When an organization is allocated funds, UPAC will provide ASA with a copy of the allocation letter which states the line item breakdown of the allocated funds.  In order to be reimbursed for UPAC funds, the organization must submit the appropriate ASA form(s), such as a Check Request, Mileage Request, or Payment for Services Request Form. Requests, along with all supporting documentation, may be submitted in person or via asaoffice@psu.edu.  Organization members using UPAC Funds for Travel must register the Club's Travel in OrgCentral. Additionaly, when using UPAC Funds for travel experiences, members must travel first before being reimbursed.

When using UPAC allocated funds, it is very important to select the appropriate fund source (UPAC is Fund Source 10) and object codes (as listed on the UPAC letter) on each ASA form. Funds are to be used exactly as specified in the letter. If a request is submitted that lists items not included on the allocation letter, ASA will process that portion of the request from the organization’s Unrestricted 30 account. We can NOT pay and/or reimburse from the UPAC fund source until UPAC provides ASA with a copy of your allocation letter. 

Notes:

• It is the organization’s responsibility to initiate correspondence with UPAC for possible funding. Every organization that receives UPAC funding is subject to an audit by UPAC to ensure compliance with the allocation of Student Initiated Fee funds. 
• All allocated UPAC funds that are remaining in an organization’s account at the end of the fiscal year (June 30) will be returned to the Student Fee Board. 

These funds are allocated to affiliated organizations by the University Park Student Fee Board (UPSFB) and are to enhance the student experience at Penn State.

The records you keep are considered your organization’s official records. You should be keeping a record of all transactions, such as deposits for individual dues, vendor donations, etc., as Associated Student Activities (ASA) does not keep copies of checks deposited into your organization’s account. We suggest using Excel or another spreadsheet application to keep track of transactions. These records should then be transferred to the next elected treasurer. Seven years of records must be kept by your organization at all times. 

You may request a detailed transaction report from ASA at any time so that you can ensure that our records and the records that you keep are in agreement. Only the treasurer, president, vice president, event planner, or advisor can request this report. You must be listed and show in OrgCentral. You may request a transaction report in person, or by emailing asaoffice@psu.edu. 

YOU are responsible for the financial transactions of your organization.  The role of treasurer requires that certain transactions are only to be done by you.  These transactions include authorizing check requests, picking up checks, retrieving mail from the Treasurer File, and opening/closing an account.  Excutive Officers CANNOT authorize Check requests.

As the treasurer, you are responsible for the financial transactions of your organization. This includes authorizing check requests and invoices for payment, as well as signing off on transfer requests, mileage forms, contract payments, and organization-to-organization transfers. The necessary forms required for these transactions are available in the ASA office or on the ASA Online Forms webpage. Once filled out, forms may be submitted in person or via email to asaoffice@psu.edu. If emailing and you are unable to print and sign the online version, your emailed request will serve as authorization. Please note that you cannot spend more money than you have in the organization’s account. Any requests for payment that put your account in the negative will not be processed. In addition, your organization must have an active status with the Office of Student Leadership and Involvement in order to utilize your ASA account. 

You are responsible for picking up and signing out processed checks for your organization in a timely manner. In addition, the payee is also authorized to pick up checks which are made out to them. Due to the large volume of checks processed by ASA, it is not possible for ASA to notify organizations when checks are ready for pickup. Please review your transaction report to determine if a check has been processed for your organization.  

Each organization has a Treasurer File in the ASA office. ASA places unpaid bills that require your signature, check requests needing additional documentation, donation receipts, and other financial correspondence into your Treasurer File. It is extremely important that you check your file regularly to pick up any documentation. Any paperwork not picked up after one year will be discarded. 

Before submitting forms, please make sure they are filled out correctly and in their entirety. Forms submitted without the proper backup documentation will not be processed until such documentation is received. When turning in handwritten forms, make sure to write legibly or there will be a delay in processing your request. 

It is extremely important that you use your full organization’s name and 4-digit ASA account number.  We have over 1,000 organizations and many have the same acronym.  For example, ASA could be Associated Student Activities, African Student Association, Acoustical Society of America, Alpha Sigma Alpha, Armenian Student Association, or Asian Students Association. 

The use of an incorrect organization's ASA number can result in transactions being processed out of the wrong organization.  If you are not sure if a transaction was processed for the correct organization, request a transaction report.

When collecting funds for your organization, you may accept cash or checks. The use of cash apps (Venmo, Zelle, etc.) can be used to collect funds for dues/clothing orders. The funds must be deposited into a personal account and a check must be written made payable to your organization for the entire amount. Associated Student Activities (ASA) cannot process credit card transactions. Checks must be made payable to your organization and deposited in a timely manner. These funds are always deposited into your Unrestricted account (Fund Source “30”) and can be used as the organization sees fit (within University guidelines).

It is strongly recommended that your organization purchase a numbered receipt book. You should be providing receipts to individuals for any payment or collection of dues, clothing, fundraising, etc. A receipt book helps organizations keep a historical level of detail regarding the income. Deposits to ASA are made in lump sums and detailed records of payment information are not kept by ASA.

It is also strongly recommended that you make photocopies of checks prior to depositing the funds. ASA does not provide copies of checks. It is up to the organization to keep track of the details regarding all payments and deposits.

Departments and Colleges wishing to contribute to your organization must process a check through SIMBA, the University’s financial system. ASA is on a different accounting/budget system from the University, therefore, funds cannot be transferred directly. Please see the section on "Obtaining Funds from a Penn State Department" for more information on transfers from Penn State departments. 

If an individual or business is making a contribution or donation to your organization and requests a tax receipt, the payment MUST be handled through the Office of University Development.  ASA cannot create or provide organizations with a tax receipt. Please refer to the “Donors Requesting a Tax Receipt for Donations” section for more information on gifts and donations, as well as contact information for the Office of University Development.

All money should be deposited in a timely manner (usually within one business day) and should be totaled and organized as stated below.  Any club member may make a deposit.

Checks

• Checks should be made payable to your organization, dated, and signed.
• When receiving checks, always make sure the check reads correctly and is completely filled out and SIGNED. 
  • Unsigned checks and checks six months or older (this varies depending on issuer - please refer to each check to verify language) cannot be deposited. 
  • Checks from foreign banks cannot be accepted. 
• Reviewing the checks before a deposit will save time and minimize corrections to your deposits.
• Checks need to be endorsed with the organization’s name or stamped with your endorsement stamp. 

Returned (Bounced) Checks from the Bank

The longer checks are held before the deposit is made, the higher the chance a check will be returned to us from the bank. When checks are returned, it is usually for insufficient funds. ASA will deduct the amount of the check from your organization’s account and place a copy of the check and deposit receipt in your Treasurer File. It is your responsibility to contact the individual to make good on or replace the check with a new one. You can usually redeposit a check one additional time unless it has been returned for insufficient/uncollected funds (NSF/UCF) and is $500 or larger. If it is marked NSF/UCF, ask for a new check or cash from the check issuer. 

Bills

Organize your dollar bills. All bills should be face up, straightened flat, and facing the same direction. They should also be sorted by denomination.

Coins

Coins must be wrapped if you have enough for a wrapper ($0.50 for pennies, $2.00 for nickels, $5.00 for dimes, and $10.00 for quarters). No Canadian coins will be accepted.

ASA has a limited supply of bill wrappers and coin wrappers available for organizational use.

Deposit Slip

Deposit slips are located in ASA and online.  Fill in the following information:

• Your organization’s full name and 4-digit account number.
• The activity code (if applicable).
• The bill, coin, and check totals.
• The grand total for the deposit.
• Breakdown by object code. State the amount and description for each category. This information will appear on your Transaction Report.

For example, if you collect $20 in dues from 10 different people, you would use:

Object Code:  41001 Dues
Description: Fall 2019
Amount: $200.00 

Object Codes are available in our office or online under Treasurer Tools.

An ASA employee will verify your deposit totals and print a receipt for you. The receipt should be kept by the treasurer for their records.  If requested, ASA can place the receipt in the Treasurer File for the treasurer to pick up at a later date. Funds deposited throughout the day are typically posted to your account the next business day by 3 p.m. 

Your organization may receive a gift from an outside donor either directly or indirectly. If a donor gives your organization a check directly and wishes to receive a receipt for tax purposes, you MUST deposit that check with the Office of University Development. Once processed, Development will notify ASA and we will deposit the money into your organization’s account (this can take a few weeks).  

Occasionally, an outside donor will give a gift to an organization without the organization’s knowledge. When we are notified of the gift from Development, we will deposit the money into your organization’s account. 

Penn State University will send an official receipt acknowledgment thanking the donor for the gift, but it is highly recommended that any organization receiving a donation personally thank the donor. This can be done by sending a letter or thank you card. 

If you have any questions about gifts and how to handle any gifts you receive directly, please contact the ASA staff or the Development office directly at:

Office of University Development
2601 Gateway Drive
Suite 150
State College, PA 16801
(814) 865-6600

In addition, the Office of University Development can set up a link for donations to your organization that can be shared through newsletters, email campaigns, social media postings, and more. Email AnnualGiving@psu.edu  to obtain a link. 

Raise Website Requirements/Restrictions

The Raise site accepts charitable contributions only, and in simple terms, that means the funds are given with no direct benefits to the donor. For example, when a donor gives to a club to pay for a plane ticket for a trip, or to pay their membership dues, the donor is getting the benefit of their own gift – making the transaction non-charitable. Similarly, when a corporation wants to sponsor an event, it generally means the corporation is getting something in return – advertising, a table at a dinner, etc.

A charitable gift has no strings attached. The donor has no control of the gift after they give it, and the recipient can spend the gift as the recipient decides. When the donor continues to direct the spending of the gift (“for my plane ticket,” “for the table I am sponsoring,”) it becomes a non-charitable transaction. Gifts that are non charitable must refunded for it is not permitted to accept non-charitable transactions. Receipts are auto-generated the day after recording a gift, and Donor Services does not want to erroneously provide tax receipts for transactions that are not charitable.

Donations can be deposited directly into your ASA account if a tax receipt is not requested. The organization receiving the donation would then be responsible for sending an official receipt acknowledging the gift.

Because Associated Student Activities (ASA) is on a different accounting and budget system than the rest of the University, Penn State departments cannot electronically transfer funds directly into your ASA account.  

The procedure for a department to give funds to an organization is as follows:

• The department MUST process a check through SIMBA, the University’s financial system. The check should be made payable to your organization or to Associated Student Activities and sent to the ASA office. 
• Your organization’s name and ASA account number should be referenced on the check to ensure the check is deposited into the correct organization’s account. 
• Once we receive the check (which can take up to ten days), we will automatically deposit the funds into your account, and put the printed receipt in your Treasurer File. 

There are specific guidelines and a review process for admission-charged events. Please see the section on "Admission-Charged Events On-Campus Guidelines" for details. If needed, ASA can assist student organizations on a case-by-case basis with record-keeping for special purpose revenue collections.

A separate ASA account must be opened for all Small Games of Chance revenue. The treasurer must bring a copy of the Small Games of Chance License to ASA when setting up the account. 

If your organization is collecting funds after hours or over a weekend, it is strongly recommended that you do not hold onto these funds. For your protection, the funds should be placed in the Night Drop located outside the ASA office. The Night Drop is used to store money only. Any other forms, papers, or items place in the Night Drop will be discarded.

• Pick up a specific clear plastic deposit bag in either the ASA Office (open Monday through Friday, 8:00 a.m. until 5 p.m.) or, after hours, from the HUB Information Desk on the first floor of the HUB.
• Mark the bag with your organization’s full name and account number, contact name, and phone number, and event name (the reason why the money was collected). We suggest using a black ballpoint pen to mark the bag.
• The bag should be securely sealed prior to depositing in the Night Drop. You MUST tear off the top portion of the bag which has your claim number on the bag. Do not lose or misplace the claim ticket – you will need your ticket in order to claim the bag and make the deposit the next business day.  Once a member of your organization comes in to claim your bag, a deposit slip will need to be filled out by the member before the funds can be deposited into your organization’s account.
• ASA will not open any bag without the claim ticket and a member of your organization present.
• For your safety, you may call University Police Services at (814) 863-1111 to escort you to the ASA Office (240 HUB-Robeson Center).

Every RSO’s Unrestricted account is entitled to earn interest, except for solicitation or administrative accounts. This interest is calculated and posted monthly. The amount of interest earned depends on your balance during the period in conjunction with the rate established by the Board of Trustees.  Accounts that are not in good standing with the University will not earn interest.

There are several different payment methods depending on who you are paying or reimbursing. It is the treasurer’s responsibility to make sure the correct form is used, filled out properly, and has the proper documentation attached.

• Individuals are not permitted to pay out of pocket for “services” (a service would be a speaker, DJ, performer, referee, instructor, photographer, etc.). ASA will NOT reimburse any club member who directly pays for a service. Services are required to be paid through the Payment for Services Request form.

• When turning in hard copies of check requests, itemized receipts are needed to process reimbursements.  These receipts must show proof of payment and clearly show what items were purchased. This is ASA’s policy in accordance with University guidelines. If a request is turned in without proper documentation, it will be returned to the treasurer and no reimbursement will be given. Photocopies and screen shot images must be clear, the appropriate size and all necessary information is present. Receipts must still be itemized. Credit card statements are not valid receipts for expenses!

   

• Gift cards may be purchased by recognized student organizations utilizing the 30 account as the funding source. These are usually purchased in gratitude for free services rendered or as a thank you to an individual who has assisted the organization in its success (gift cards cannot be used in lieu of payment for services rendered). These must be purchased from stores and restaurants that provide food, clothing, and/or nonperishable items. Alcohol cannot be purchased with the use of a gift card.

   

• Student organization funds may NOT be used to reimburse and/or pay for ANY ALCOHOL AND/OR WEAPONS/AMMUNITION.

   

• Food receipts that do not show an ITEMIZED LISTING OF FOOD ITEMS PURCHASED will not be reimbursed. If alcoholic beverages were purchased, they will be deducted from reimbursement.

   

• NO FOREIGN RECEIPTS accepted. All receipts must be in English and US Dollars!

   

• Due to the cost associated with printing checks, ASA will only process requests of $5.00 or more. If the amount of reimbursement requested is less than $5.00, we ask the organization to please refrain from submitting the request until additional expenditures have incurred.

What is an Original, Itemized Receipt?

• A receipt that includes the vendor’s name, address, and date.
• A detailed listing of what was purchased, clearly showing the items as paid.
• All receipts must be in U.S. dollars.
• Restaurant receipts MUST include an itemized list of what was ordered and paid for – not just the credit card slip. A tip can be included in the reimbursement, but we may request a credit card statement.
• Internet receipts MUST include a printout showing the items purchased, billing information, the amount paid, payment method, and the individual’s name that paid.

Purchase orders are the most convenient method of payment to a vendor because it eliminates the need for an individual to pay upfront and then seek reimbursement from the organization. The treasurer can authorize up to three additional group members to obtain purchase orders by adding their names to the Treasurer Card. Those individuals are ONLY authorized to get a purchase order. They cannot sign check requests or any other forms. Whenever possible, use a purchase order when purchasing goods or services from a vendor. Verify with vendors if they accept purchase orders before making a purchase. 

If the vendor accepts purchase orders, follow these steps: 

• Place the order with the vendor and ask for a cost estimate.
  • Use 240 HUB-Robeson Center, University Park, PA 16802 as the billing address. 
• Bring the estimate to ASA, or send an email to asaoffice@psu.edu, and we will give you a purchase order, which is signed by both a representative from our office and your authorized PO representative. If the request is submitted via email, the email serves as your authorization and a copy of the PO will be emailed to the requestor.
• Give the purchase order to the vendor and inform the vendor that they must submit an itemized invoice, which references the PO number (or a copy of the PO), to the ASA office. ASA will not pay the vendor without an invoice.
• Once the invoice is received, ASA will automatically send the vendor a check and the PO will be closed. 

If the vendor does not accept purchase orders:

• An individual can pay the bill out-of-pocket, obtain an itemized receipt, and seek reimbursement through the treasurer.
• OR the treasurer can bring, or email an invoice to ASA, sign off on it, and we will write a check made payable to the vendor.
• OR you can have the vendor invoice your group. The bill should be sent to ASA and we will place it in your Treasurer File. The treasurer will be required to sign off on the invoice before it can be paid.

When a purchase order is generated, the monies are encumbered and not available for use.  For example, if you have $100 in your Unrestricted account and you generate a PO in the amount of $60, you will only have $40 available for your organization to spend. 

A purchase order can only be used one time.  Once an invoice is received citing a PO number, that specific PO is closed out.  You will need to obtain a new PO on any future orders with that vendor.

Invoices that exceed a PO total by more than 10% will require the treasurer to sign off on the invoice before the invoice can be paid.

NOTE: ASA will only pay bills automatically if a purchase order has been issued. If a purchase order has not been issued, we will put the invoice in your Treasurer File and we will NOT PAY the vendor until the treasurer signs off on the bill. 

Closing a Purchase Order

Purchase orders are automatically closed when an invoice is received and paid, as long as the invoice references the PO#.  At that point, if the purchase order was greater than the invoiced amount, the remaining balance on the purchase order will be released back into your account and no longer be encumbered.

Purchase Orders are valid for one year from the date the PO is generated and will be closed out if not used within that year.

Voiding a Purchase Order

If a purchase order is no longer needed, it can be voided and the funds released back to your organization.  To void a purchase order, you must bring the original PO into ASA and ask for it to be voided.  If you gave the purchase order to the vendor and then cancelled your order, you will need to get the PO back from the vendor before ASA can void it.  Otherwise, those funds will remain encumbered and will not be available for use.

Check requests are used to reimburse an individual for expenses that were incurred on the club’s behalf.  They are also used to pay an invoice directly to the vendor, make a donation, or pay dues. 

NOTE:  Checks will be made payable to the person who incurred the expense. For example, if a parent’s credit card was used, the check will be made payable to the parent, not the student.   

It takes three to seven business days to process a check, depending on the volume of check requests being submitted to the ASA office. When submitting your request, you can ask the ASA staff for an estimated time. You will need to indicate on the form if the check is to be picked up (by the treasurer or payee) or mailed directly to the payee. 

Reimburse Expenses

When using a Check Request form to reimburse an individual for expenses paid out of pocket, you MUST attach an itemized receipt showing what was purchased and the dollar amount that was paid. As stated previously, a member from your organization cannot pay a vendor directly for services and then seek reimbursement. 

Pay Invoices Directly

To pay an invoice from a vendor, you will need to complete a Check Request and attach it to the invoice. You can either then bring both documents to the ASA office or email them to asaoffice@psu.edu. You also have the option of bringing the invoice into ASA to have it stamped with our vendor stamp. You would then need to fill out the necessary fields on the vendor stamp and sign the invoice in order for it to be processed.

Donation to a Non-Profit Organization

ASA can make a donation on behalf of your organization. Donations should not be made out of pocket by any member of your organization or that member will not be reimbursed for the donation. 

To make a donation to a non-profit organization, a Check Request form must be submitted. The Check Request will need to have two signatures or email authorizations from the treasurer, as well as another officer or the Advisor. In addition, a formal donation letter must be attached to the Check Request. This letter can simply state that your organization is making a donation to a non-profit organization. It must include the name of the non-profit, the amount of the donation, and the name of your organization. ASA will then issue the check made payable to the non-profit organization. 

Dues and Registration

Throughout the semester, many groups will need to pay national dues or registration costs. Instead of having individuals pay out-of-pocket for registration or dues, ASA can issue one check on behalf of the student organization. The following is needed in order to process the check: 

• a complete list of the students whose dues or registration fees are being paid.
• an official form that states how much the dues or registration cost is per person.

This information can usually be found on your organization’s website or in your organization’s handbook. Once this documentation is obtained, the treasurer must submit a Check Request form.

Reimburse the Treasurer for Expenses

Treasurers can be reimbursed for expenses as long as they have one additional signature or email authorization (a club officer or the advisor) and the proper receipts are attached. If the reimbursement to the treasurer is for a refund in which a deposit was made (i.e. dues, registration fee, etc.) or for a mileage/per diem reimbursement, authorization is needed from the advisor, as well as one additional officer.

Paying for Services

When paying for a service, it is important to use the Payment for Services Request form.  You will select a Payee Type, for an Individual providing a service an NEI is required, for an Incorporated company a W-9 is needed. The W-9 will indicate if they are incorporated or not.  Any service provided on The Penn State University campus for an RSO, must have a University Contract.

Reminder:  a club member can NOT pay out of pocket (cash or check) for services and then seek reimbursement. If they do, they will not be reimbursed.

If your group needs to pay or donate money to another student organization, a Transfer Request form will need to be submitted. ASA can transfer the money from one student organization account to another without having to physically write a check. You must attach documentation to support the transfer. For example, an invoice from the other organization, a copy of minutes from your meeting, or a letter stating why you are transferring the money. Treasurer signature required.

Often a department/college will pay for a student organization’s expenses upfront and then seek reimbursement. The process for reimbursement is as follows:

• The department will create a detailed invoice on department letterhead, specifying what was paid (travel, registration, supplies, etc.) and the amount they are asking to be reimbursed. 
• Copies of backup are required (this is the documentation in SIMBA, Penn State’s financial system). The backup must show the amounts paid by the department. 
• The invoice and SIMBA backup can be sent directly to ASA or given to an organization’s representative to submit to ASA. 
• The Treasurer will need to sign off on the invoice or submit a Check Request form, granting permission for the invoice to be paid. 
• A check will be processed made payable to “Pennsylvania State University.” 

Personal mileage is a flat rate used to reimburse individuals for their travel expenses related to an organization’s business. Flat rates are used in lieu of gas receipts.

Note: This form must be used for reimbursement of all UPAC allocated personal mileage expenses (object code 70010).   

Signatures or Email Authorizations Required for Processing Reimbursement:

• The individual requesting reimbursement (the payee).
• The treasurer.
• A club officer (cannot be the payee).
• If the treasurer is also the payee, then the advisor AND another officer must also authorize reimbursement.

If signatures are missing, the request cannot be processed 

NOTE: Mileage reimbursements can only be submitted after a trip. Any requests turned in prior to travel dates will be held for processing until after the trip. 

Mileage Reimbursement Rate

The current reimbursement rate when using a private vehicle will vary depending on gasoline prices. When filling out this form, go to www.irs.gov/tax-professionals/standard-mileage-rates or ask ASA for the current rate. This rate covers wear and tear of a vehicle, as well as the cost of the driver’s personal insurance and gasoline. 

ASA has full discretion whether a Cash Advance can be granted and are for small monetary amounts. Consultation with a full-time ASA staff member is necessary to determine whether the organization may utilize a cash advance.  Only one cash advance can be taken out for an organization at a time.  You must have the funds in your organization to cover the cash advance!

Closing Out a Cash Advance

It is the treasurer’s responsibility to make certain that the outstanding cash advance is closed out within one week. Original receipts and/or unused money must be returned to ASA in the full amount of the advance in order to close out the cash advance. When turning in receipts, the expense can be applied to the organization’s Unrestricted or Student Initiated Fee funds (where applicable). Please notify a staff member you are closing out the cash advance BEFORE you make the deposit.

NOTE: Remember that a cash advance is only an advance of your organization’s money. Failure to close out the cash advance can result in your organization’s account being frozen and loss of all privileges that come with being a recognized student organization. Your organization will also be referred to the Student Leadership and Involvement Office for disciplinary action.

The company must provide a valid Federal Tax Identification number or Employer Identification Number (EIN) on the contract and complete the vendor registration process in Payment Works.  Once registered and the contract process has been completed, the Treasurer must submit a Payment for Services Request form, along with the Contract, to 209 HUB. The payment will be processed through the Accounting Operations office located in the James Elliott Building (requiring a minimum of ten days to process).  

The company must provide a valid Federal Tax Identification number or Employer Identification Number (EIN) on the contract/invoice and complete the vendor registration process in Payment Works. Once registered and the contract process has been completed, the Treasurer must submit a Payment for Services Request form, along with the contract, to 209 HUB.

Payee is an Incorporated Company

The company must provide a current W-9 form. Once the contract process has been completed, the Treasurer must submit the Payment for Services Request form, W-9, along with the Contract, to ASA for process.  

A Non-Employee Information Form (NEI) needs to be provided and the individual will need to be registered in Payment Works. These documents allow Penn State to collect the necessary information for processing of the payment. When the payee is registered as a vendor in Payment Works and the contract process has been completed, the Treasurer must then submit a Payment for Services Request form & NEI form along with the signed contract, to 209 HUB.  Upon completion of all steps, payment will be processed through the Accounting Operations office located in the James Elliott Building (requiring a minimum of ten days to process).  In addition, the payee has the option of receiving payment via ACH (electronically) but must choose this option when registering as a vendor in Payment Works. 

If the payee’s employment at Penn State is related to the service provided to the Organization, payment will be made through Workday and the payment will be applied to the payee’s paycheck. Example: the payee is employed by Penn State as a photographer and the service provided to the Organization is photography. The Payment for Services Request form will need to be submitted to ASA with the Contract (service on campus) or an Invoice (service off campus). 

If the payee’s employment is not related to the service provided to the Organization than payment is made using the Payment for Services Request form and the payee will need to register as a vendor in Payment Works. The Treasurer will submit a Payment for Services Request form, & an NEI form along with the signed contract, to 209 HUB.  Upon completion of all steps, payment will be processed through the Accounting Operations office located in the James Elliott Building (requiring a minimum of ten days to process). In addition, the payee has the option of receiving payment via ACH (electronically) but must choose this option when registering as a vendor in Payment Works. 

The following documentation will be required in addition to the Payment for Services Request Form: 

•    A signed University contract.
•    A PO for the signature page is required for all University contracts.
•    A W-9 form for Incorporated businesses.
•    A Non-Employee Information form (NEI) for Individuals.

The following documentation will be required in addition to the Payment for Services Request Form: 

•    Payee/Vendor will need to register as a vendor in Penn State’s Payment Works.
•    Submit a Payment for Services Request form.
•    An invoice/agreement from the vendor.
•    A W-9 form for Incorporated businesses.
•    A Non-Employee Information form (NEI) for Individuals.

NOTE:  Penn State University does not permit any employee (full time, part time, Fixed Term, Wage Payroll, or Work Study) or any individual who has been employed by the University at any point during the current tax reporting year (who will therefore receive a W2 from Penn State) to receive Payment for Services payments. All recognized student organization payments are considered payments from Penn State University.  

PSU Non-Employees and PSU Non-Students will be notified based on the following:

The Tax Code provides that prizes and awards are taxable and requires the University to report the value given where the recipient receives more than $600 during any calendar year. To ensure compliance with its reporting obligations, the University requires the recipient of any prize or award valued at an amount of at least $100 to provide his or her name, address and social security number before winnings can be claimed.

Student organizations sponsoring a program with an admission fee must choose between the following two options for ticket sales unless the venue can provide ticketing services in accordance with the policies outlined herein. Organizations must indicate in 25Live which option they will be using. 

1. Tickets can be obtained through the free ticketing service provided by the Student Organization Printing Support Office 201 Boucke. Student Organizations will receive a designated amount of preprinted, consecutively numbered tickets. Once tickets are printed, your organization will be notified by the Student Organization Printing Support Office to pick up the tickets in ASA.
2. Organizations may use an online ticketing platform, such as Eventbrite for ticket sales. If using an online ticketing platform, all tickets would be printed directly from their site. Please note that organizations will not have access to funds from sales until after the event has occurred. 

When picking up tickets printed by the Student Organization Printing Support Office, you must sign the Ticket Accountability Form, indicating the tickets were picked up. This form is important because it lists information about the event required for reporting of the Impact Fee (see below). Student organizations must keep a record of all ticket sales, indicating how many tickets were sold at each pre-set price. For online ticket sales, the organization must obtain a report generated by the online ticketing platform, showing a breakdown of ticket sales for deposit.

All tickets sold for $5.00 or more for an on-campus event must include a mandatory $0.75 Impact Fee. This is a tax imposed by the local municipality for extra expenditures due to the occurrence of paid events within the municipality. The Impact Fee needs to be deposited separately into the ASA Impact Fee account (see deposit instructions below). All other funds from ticket sales would then be deposited into the organization’s account. 

Note: Banquet, registration, raffle, or meal-only tickets do NOT require an Impact Fee. 

Revenue generated from tickets that were obtained through the Student Organization Printing Support Office must be deposited into the student organization’s ASA account (under object code 41250, “Ticket Sales”) during the first regular business day following completion of the program. Unused tickets must accompany the deposit and the Ticket Accountability Form must be signed by an ASA staff member to verify the number of tickets sold. 

If using an online ticketing platform, the ticket sales revenue must be deposited into the student organization’s ASA account one business day after receiving reimbursement from the ticketing platform. In addition, a report generated by the ticketing platform showing the number of tickets sold, as well as the amount of each ticket sold, must accompany the deposit. 

If there is an Impact Fee, the organization needs to deposit $.75 for every ticket sold. This should be a separate deposit made into the Impact Fee account (#9991) under object code 41259, “Impact Fee”. ASA can help determine how much to deposit into your Unrestricted account and the amount to deposit into the ASA Impact Fee account. Please see an ASA staff member for assistance. 

Important: Revenue generated from ticket sales MAY NOT be spent on club expenses or used to pay vendors directly. Clubs must follow ASA’s reimbursement policy see "Expense Procedures" section for more information. 

A Travel Registration Form must be completed for all student and/or student organizations that utilize UPAC or ASA funds for travel that is out of the local area by more than a 50-mile radius. The form, along with a detailed travel itinerary and participant roster, is available on OrgCentral and must be submitted prior to the departure date. 

Once the travel is approved, an electronic copy of the travel roster will be made available to Associated Student Activities (ASA). ASA will not be able to reimburse any travel-related expenses until this has occurred. 

NOTE: Organizations that are part of Club Sports or Team Sports will need to contact their advisor for pre-travel registration. Club Sports and Team Sports will follow the above procedure, providing an electronic copy of the travel roster to ASA. The roster is required prior to reimbursement of any travel-related expenses. 

Failure to complete the Travel Registration Form thoroughly and accurately prior to travel will result in the individual and/or student organization being ineligible for reimbursement for travel expenses. 

Please contact the following individuals for specific travel policies and the process for registering organization travel: 

Bus  

Regardless of fund source, to charter a bus the company must be listed on the Risk Management’s approved charter bus list.

These companies have met the University’s insurance requirements. Receipts that show proof of payment are required for reimbursement.

Airfare  

Students may book their own air travel using any nationally recognized airline through the airline itself, a travel agency, or the internet. Receipts that show proof of payment are required for reimbursement.

Due to higher costs associated with individual ticket prices, they may be reimbursed prior to travel provided the organization submits the Pre-Travel Reimbursement form and agrees to the following: If an individual is reimbursed for travel prior to the trip and then does not go on the trip, it is the organization’s responsibility to collect the reimbursed amount and redeposit it back into the organization’s ASA account.

Personal Vehicle Use

For personal vehicle use and/or per diem expenses, see the "Mileage Reimbursement" section for additional information.

For international travel, the trip leader must meet with a staff member in the Office of Student Activities to review travel requirements. A list of the requirements for international travel can be found on the Student Leadership and Involvement Office. 

International travel is required to be registered regardless of the source of funding (UPAC, ASA account, academic departments, individuals, etc.). 

Failure to register travel thoroughly and accurately prior to the departure date will result in the individual and/or student organization not being eligible for reimbursement of travel expenses. 

The ASA office has a Travel Debit Card available to use on prepaid travel expenses. Currently, ASA is only accepting Flight/Bus Ticket requests. No other expenses are available for the debit card usage currently. We may expand to other expenses in the future. 

• There are two ways to request flight/bus tickets. The recommended option is to use Penn State’s affiliated travel agency, Anthony Travel. The organization is required to use this agency if they have 10 or more travelers. The only situation in which an organization can work straight through ASA, is if they have less than 10 travelers, although it is still recommended to work all request through Anthony Travel.

Steps for working with Anthony Travel (preferred method or 10+ travelers):

1.) Contact travel agent and work through their normal booking process. 
2.) Before any payment info is given to the travel agent by ASA, the treasurer will have to request that the travel agent reach out to the ASA office to submit a quote/estimate of the cost of the travel.

 The travel agent MUST reach out to the ASA office for authorization, or no payment will be made.

3.) Before any payment info is given, the treasurer must also submit a debit card 
request form, a travel roster, and any UPAC documents needed to ASA. 
4.) Once all documents have been received by the ASA office, the payment information will be given to the travel agent.

Steps for working with ASA (< 9 Travelers):

1.) The treasurer must do prior research on flights before submitting a debit card request to the ASA office. A debit card request form, a travel roster, the flight research of flight dates and rates, and any UPAC documents must be attached to the request.  

2.) ASA will reach out to set up an appointment, in which the treasurer must be 
present for. 
3.) At the appointment, ASA will review the request and documentation with the 
treasurer to determine if they are approved or denied. 
4.) Once flights are booked. ASA will give a copy of all receipts and documents to the treasurer to keep for their files.

NOTE: Any and all additional expenses that may occur after the purchasing of the tickets will be taken from your organizations account. 

To close an ASA account, the organization must first be listed as “inactive” with the Office of Student Leadership and Involvement (located in 103 HUB).

The remaining funds left in the account can then be distributed according to the organization’s consensus. The organization must state in letter format how it wants the remaining funds to be distributed. The letter must be signed by all officers in the organization (including the advisor if the organization has one). If there is more than one distribution of funds, please list each entity receiving funds and the dollar amount of each distribution.

· If donating the remaining funds to another student organization:

Attach the letter to a Transfer Request form and submit the completed form to ASA. Once submitted, the funds will be distributed, and ASA will then close the account.

· If donating the remaining funds to an outside charity:

Attach the letter to a Check Request form and submit the completed form to ASA. ASA will process a check and then close the account. The check can be picked up by the treasurer or mailed directly to the charity (please include a separate letter to send with the check).

· If leaving the remaining funds in the organization:

Attach the letter to an Org-to-Org Transfer form and submit the completed form to ASA. ASA will process an Org-to-Org transfer to put the funds into a holding account which can be deposited back into the organizations account if/when reactivated.

When an organization is inactive for more than two years and there is still a balance, ASA will transfer these funds into a centralized holding account. If, in the future, the organization becomes active again, the organization must ask the Senior Director of the HUB-Robeson Center to reinstate that balance. The Senior Director will make these decisions on a case-by-case basis.

If another circumstance exists that does not fit into one of the above scenarios, the Office of Student Leadership and involvement may need to approve what is being requested. This is also determined on a case-by-case basis.

If a student organization has outstanding expenditures and insufficient funds in their ASA account to cover the expenses, their ASA account may be suspended until payments are resolved. Only deposits and requests to alleviate outstanding balances will be approved during this time. 

Liability Insurance Coverage for Recognized Student Organizations

Recognized student organizations are covered under the general liability and non-owned auto liability insurance policy for third parties. A copy of this policy is available on the Student Leadership and Involvement website.

Copies

The copy machine in ASA is for staff use only.  We will not make copies of Check Requests or invoices for your organization. Please make copies prior to submission to ASA. 

Checks Returned in the Mail

If we mail a check and it gets returned to us as undeliverable, we will put the check in your Treasurer File to be picked up.  If you would like to have the check mailed again with a different address, it will be your organization’s responsibility to do so.

Stale Dated Checks

Checks are valid for 6 months from the issue date. After 6 months, checks are voided and the money is credited back to your organization’s account. A stale dated check can be reissued for up to one year from the date that it was voided. After one year, ASA will not reissue the check.

Voiding a Check

There are instances when an organization may need to have ASA void a check that was issued. Some examples would be if the payee never received the check or if an order was cancelled and your organization needs to cancel payment to the vendor. To void a check issued by ASA, the treasurer must come to the ASA office and complete a Void Check Form. The treasurer should indicate on the form if the check needs to be reissued.  You can also request the form by emailing ASA at asaoffice@psu.edu. 

Cash Boxes

ASA has a limited supply of cash boxes available for organizations to borrow. The treasurer is the only one permitted to sign out a cash box. These boxes are numbered and must be returned within one week. If your group needs the box for a longer period of time, you must come to ASA and sign the box out again. At the end of each semester, any group that does not return a signed out cash box will be charged a replacement fee (fee will vary depending on replacement cost).

Off-Campus Events

For off-campus events, your organization should still hand out tickets in order to verify funds collected. You are not required to collect the Impact Fee, regardless of the admission fee. 

Sales Tax

Student organizations are not generally required to collect sales tax for sales generated by projects, provided that the sales are isolated and non-recurring. This means the project would occur no more than three times, and no longer than seven consecutive days in one calendar year. Please stop in to the ASA office if you have any questions on sales tax collection.

Additional Documents on the Web

A list of object codes, vendors that do and don’t accept purchase orders, a glossary and definitions document, as well as samples and tips, are available on the ASA website.