- Introduction – Student Activity Fund
- FEE EXPLANATIONS
- Types of Accounts
- Signature Cards
- Minutes of Meetings
- Procedures for Expenditures
- Food Service Form
- Advances
- Contractual Agreements
- Purchasing Equipment
- Inventory
- Procedures for Deposits
- Tickets
- Bank Accounts
- Responsibilities of Student Organization Officers
Introduction – Student Activity Fund
The Student Activity Fund was established and operates under provisions of the General State Statutes to account for all funds related to Student Activities . Western Connecticut State University, under policy, has established additional rules and regulations designed to protect the student organizations and their officers.
The Cashier’s Office, located on the first floor of Old Main, handles the financial aspects of the Student Activity Fund (SAF). The staff is required to follow State procedures issued by the Office of Policy and Management. A copy of these policies is available in the Cashier’s Office. Internal procedures are set up by the administration and the Student Government Association. These are summarized in this section of the guidebook.
Student Activities Fund Officer is responsible for the financial administration of the student organizations. It is the SAF Officer's responsibility to make sure all financial policies are properly followed as set forth in the handbook. Back to top.
Student Activities Fee - The Student Activity Fund entitles any student to participate in any student organization and their programs. The fee is distributed to the following organizations: Student Government Association, Echo (Newspaper), WXCI (Radio Station), Student Center Board, Program Activities Council and the Theatre Department. The main organization is the SGA (Student Government Association) which allocates funds to the student organizations that sponsor student programs (including Student Activities and trips) and to attend conferences.
Social Dues - A Social Dues fee is charged to students who live in a residence hall. Each resident hall council and the IRHA use this fee to sponsor its own programs. Back to top.
There are three types of accounts:
SGA Accounts
This account consists of any funds allocated to a student organization by the Student Government Association.
To receive funds from the Student Activities Fee, student organizations must submit a budget request to the SGA Finance Committee. Procedures are outlined in the budget section.
Once a budget is approved by the Student Senate, legislation must be approved by the SGA President, SGA Advisor and the Vice President for Student Affairs before any disbursement may be made. This process takes time.
Fundraising Accounts
Student Organizations may establish a fundraising account. Funds come primarily from dues, donations and fund raising projects. These accounts must follow the same procedures as the SGA accounts. The SGA does not have control over these funds.
Residence Hall Accounts
These accounts consist of funds collected from residents living in their respective hall and are allocated by the hall council.
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A completed signature card must be on file with the SAF Officer before any expenditure can be made from an account. Back to top.
Student organizations are required to submit minutes of their meetings to the SAF Officer every month and before any expenditure can be made. If the organization needs help in writing minutes they should contact the Student Life/Student Activities Office. Click here for a sample copy of minutes. Back to top.
In order for expenditures to be made, a voucher form must be completed in its entirety. All quotes, travel authorization and receipts must be attached to the voucher before payment is issued. If the disbursed amount is required for a cash advance, documentation is required to justify the advance.
The following information will be required to complete the voucher:
- Payee – Who the check will be payable to
- Student Identification Number or Social Security Number (if individual is not a student) or FEIN Number (Federal Tax I.D. number) for companies
- Address – Where the check will be mailed
- Purpose of expenditure. Attach backup information
- Date – Date the form was completed
- Amount – Amount to be paid
- Organization Number and Name – Account to be charge
- Minutes Date – Date of the meeting when the expenditure was approved.
Any voucher that is not completed correctly will be returned to the student organization which will delay its processing.
If using the SGA Account, all vouchers must be signed by the student organization treasurer, advisor and the SGA Vice President of Finance.
If using the fundraising account or residence hall account, all vouchers must be signed by the student organization treasurer and advisor.
Vouchers are normally processed as received. Checks are printed ONLY on Tuesday and Friday morning and checks will be available after 11:00am at the Cashier’s Office. Back to top.
Student organizations using the University’s Food Service are required to complete the Request for Food Service and submit it to the SAF Officer for approval. Back to top.
Student organizations may receive a cash advance, up to $250.00 to meet future expenditures. (i.e. conventions, field trips, transportation, tolls, etc.). Advances will be made payable to the organization president, treasurer or the vendor only. All paid receipts and the remaining cash on hand must be submitted to the Cashier's office within five days after disbursement. Back to top.
A written agreement is mandatory for all speakers and/or persons performing any type of service for a student organization. The State of Connecticut requires Western Connecticut State University to issue a Personal Services Agreement (PSA) to all individuals/companies paid from Student Activities Funds.
Student Organizations that book artists such as lecturers, bands, DJ’s and entertainers must follow this policy. This process may take 4 to 6 weeks to complete. Please plan accordingly.
Organizations need to complete a Personal Services Agreement Request Form as soon as the artist is contacted. That form will need to be signed by the organization president or treasurer and advisor and returned to the Student Life/Student Activities Office at least four weeks prior to the performance or event. The PSA Request Form IS NOT A BINDING DOCUMENT and is not considered an executed contract. You may get a PSA Request Form on the Forms Webpage or in the Student Life/Student Activities Office.
Payment vouchers submitted without a completed PSA will not be honored. Back to top.
Withholding Tax/ Entertainers and Athletes
The Department of Revenue Services (DRS) requires that State income tax be withheld for non-resident entertainers and athletes (referred to as performer) from income derived from Connecticut sources (CGS 12-705, 12-711, 12-701, 12-707).
The University will withhold Connecticut State income tax at the rate of 5% of the gross payment to the performer or performing entities based on the following requirements:
- The performance is in Connecticut and the performer is a non-resident of Connecticut,
- The performer is paid with state controlled funds.
- The total amount of income earned or to be earned by the non-resident individual performer for the calendar year exceeds or will exceed $1,000.
- Payments for services subject to withholding rules include, but are not limited to:
- Actors, singers, musicians, circus performers, writers, directors, set designers, any other person appearing on television, radio, the stage, in a "night-club" performance or hotel show, any performance in Connecticut which is recorded or filmed.
- Public Speakers
- Professional athletes, e.g. wrestlers, boxers, golfers, tennis players, baseball players
- Referees and trainers
- Independent contractors such as non-resident owners of bands, orchestras, plays, dance teams, circuses, and other similar performing entities including sound and light services provided by non- residents.
- All University contracts must reflect the withholding requirement and specify that CGS 12-705 supersedes any provision in the performer's or performing entity's contract that states tax should not be withheld.
A non-resident performer or performing entity may request:
- Withholding exemption by completing DRS Form CT-590.
- Withholding Exemption Certificate and submitting it to WCSU Accounts Payable PRIOR to payment to preclude tax withheld.
- Reduced withholding rate by completing DRS Form CT-588 – Reduced Withholding Request and DRS Form CT-590 - Withholding Exemption Certificate and submitting both forms to Audit Division/Entertainment Withholding Section, Department of Revenue Services, 25 Sigourney Street, Hartford, CT 06106, (FAX (860)-541-4599)
- WCSU MUST receive authorization from DRS, Form CT-595 PRIOR to payment to preclude tax withholding.
Upon election, an agent or promoter can act as the "withholding agent" for the performers and be responsible for withholding and properly remitting the tax to the Department of Revenue Services. (When a performance is co-promoted, it is the promoter's responsibility to determine which performer will be responsible for withholding and to inform the Department of Revenue Services accordingly.) The agent or promoter must submit an original Form CT-590 to the Department of Revenue Services with a copy to WCSU Accounts Payable indicating intent to withhold. Receipt by WCSU Accounts Payable must be prior to payment to preclude tax withholding.
The University Cashiers Office will be responsible for withholding the tax, providing notification to the performer, and remitting the tax to DRS. Forms may be obtained from WCSU Cashier’s Office, Accounts Payable, or from the Department of Revenue Services. Questions may be directed to the SAF Officer. Back to top.
Three telephone quotes are required for purchases over $400, and less then $600. Three written quotes are required for purchases $600 and over. Assistance is available from the Student Life/Student Activities Office and the University Purchasing Office. Back to top.
The university must maintain Inventory on any purchases of equipment over $1,000. This purchase is handled through the SAF Officer and the Purchasing Department. State regulations require that all loses of equipment be reported at once to the SAF Officer. If the equipment is lost or damaged by a criminal action or mysterious circumstance, then the loss has to be reported to the campus police. Student organizations wishing to sell, transfer or send equipment to surplus must complete the request for disposal or equipment form. The Student Life/Student Activities Office and Fiscal Affairs (and the Student Government Association, if purchased with SGA funds) must approve this form before any action can be taken.
If equipment is sold, the proceeds shall be returned to the organization that was the original source of funding. Back to top.
All monies collected by a student organization must be deposited within 24 hours, in the Cashier's Office accompanied by a deposit slip. The deposit will be verified by the SAF Officer. If the deposit is be made when the Cashier’s Office is closed, please see the SAF Officer for a locked money bag. The bag then should be taken to the WCSU Police Department. The next working day go to the Cashier’s Office to verify the deposit. Back to top.
According to state law, pre-printed and pre-numbered tickets must be used to control admission to student events where an admission fee is charged.
The university has a computerized ticketing software system which enables student organizations to sell tickets for events, raffles and trips from the Information Desk in the Westside Campus Center. All University Events are required to use this ticketing system.
If your organization is having an event, raffle or trip, order tickets from the Westside Campus Center Office using the forms located on the Forms page of the guidebook. Back to top.
No student activity fund organization may establish outside bank accounts or apply for credit cards. All transactions must be handled through Western Connecticut State University and the SAF officer. Back to top.
Responsibilities of Student Organization Officers
The student organization treasurer, working with the advisor and other officers, is responsible for keeping accurate books and accounting for all receipts and expenditure. All club Treasurers must contact the SAF Officer in the Student Center Office each month to check current organization balances. The SAF Officer is available from 9:00 am to 4:00 pm daily to assist in dealing with problems and questions. Back to top.
