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Home :: Policies :: Departmental Sales & Services

Departmental Sales & Services

Responsible Department
Comptroller
Effective Date
11/23/2015
  1. .

    Purpose

    The purpose of this policy is to clearly state compliance of authority and accounting requirements for Departmental Sales and Services (DSS) at the University of North Georgia (the “University”).  This policy will aid in guiding departments in compliance with Board of Regents policy.

  2. .

    Definitions

    1. DSS are activities conducted by various UNG institutes, and other similar University centers that fall under the umbrella of Fund 14000 Division of Professional and Continuing Education (PCE) for oversight for the following:

      1. All receipting – no one is authorized to create a bill or an invoice for a receipt outside of the Comptroller’s Office without prior approval granted by the Comptroller’s Office.  The Comptroller’s Office has authorized PCE the use of online fee invoicing and collecting as well as on campus payments at the various PCE campus offices.  This is a control required by the State of Georgia Department of Accounts and Audits as a way to minimize risk of cash handling.  With the use of a third-party receipting vendor, PCE will have the oversight of a University account for department (University departments other than PCE) use.  This is to ensure use is limited to authorized University personnel only and to provide a method of fee collection.

      2. All disbursements – The department has authority for DSS purchasing.  All purchases are to be routed through the UNG Purchasing Department following all procedures concerning purchases, contracts and bid requirements.  All personal services are routed via the UNG Department of Human Resources with the various levels of approvals.

      3. All budgeting – All budget activity will be developed by the department and will be the department’s responsibility to send original budget and amendments to the UNG Budget Office for approval and posting.  As with all University budgets, overspending is not allowable as this increases financial risk; a planned use of prior year reserves will need to be a separate budgeted line item.

      4. Use of reserves will be authorized by the department.

    2. Account Assignment

      Departments with intent of developing a DSS center with the approval of the appropriate Vice President will seek the direction of Professional and Continuing Education for organizational and oversight purposes. PCE will request a new department from the Comptroller within fund 14000 to represent the profit center by department ID.  The chart field strings will be designed with the new department ID for both revenue accounts and expenditure accounts in order to keep track of year-end profit/loss and reserves.  Once the account structure is in place and budgets are posted, the activity can begin for postings of revenues and expenditures.  Online registrations will be under the direction of PCE with the choice of methods; either PCE staff or an approved third-party vendor.
  3. .

    Statement

    All activity and creation of Departmental Sales & Services will be under the direction of Professional and Continuing Education for the purpose of organization and policy compliance.  Account creation, method of approved receipting and oversight will be maintained by PCE, as well as oversight in conjunction with the Budget Office and the Comptroller’s Office to prevent over-expenditure of revenue; the activity must be self-supporting and cannot use State Appropriations or General Operation Funds (USG-BPM Section 2.2.1/Departmental Sales and Services Fund 14000).

  4. .

    Support Info

    1. Fees

      Depending on the type of event, a venue fee may be imposed to cover use of facilities including utilities, set-up and clean-up.  Professional and Continuing Education departmental fees for the administration of the fee collection and account organization may be imposed with rates agreed upon between the department and PCE.

      Approach to fees:
      1.  Tier One:  Substantial PCE Involvement; increased fees
      2.  Tier Two:  Low PCE involvement; decreased fees

    2. Taxation

      This activity may result in the liability of unrelated business income tax (UBIT).  The University will be responsible for the determination of liability for taxes before moving forward.  Any taxes will be the responsibility of the DSS department incurring the tax.  The University will adhere to the BOR Business Procedures Manual concerning UBI as well as IRS regulations.  As mentioned in the Business Procedures Manual, section 23.6, UBI activities cannot be recorded in funds 10000, 10500, 10600, 10900 and 50000.

    3. USG Policy Manual 7.7.1 General Policy:  The USG shall utilize the sources of the Georgia Department of Administrative Services (DOAS) rather than establish a separate control purchasing office. In doing so, the Board directs that each of its institutions comply with the various statutes, rules, and regulations governing purchases with state-appropriated funds. In addition, the same regulations shall apply to purchases from funds to which the USG has title.

    4. USG Policy Manual 7.2.1.3 Public Service:  The Public Service category includes expenditures for activities established primarily to provide non-instructional services beneficial to individuals and groups external to the institution. These activities include community service programs, excluding instructional activities, and cooperative extension services.
      Included in this category are conferences, institutes, general advisory services, reference bureaus, radio and television, consulting, and similar non-instructional services to particular sectors of the community.
  5. .

    Procedures

    Any operating procedures developed must comply with and reference this policy.

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