Office of Student Activities Financial Training

1. Office of Student Activities Financial Training

2. Office of Student Activities (OSA) • Mattin Center Suite 131 (Ross Jones North) • Phone: 410-516-4873 • Fax: 410-516-0233 • Office Hours: Monday through Friday 8:30 to 5 • Email: StudentActivities@jhu.edu • Web Page: http://web.jhu.edu/studentlife/activities/index.html • This training presentation and all OSA financial forms are at: http://web.jhu.edu/studentlife/activities/forms/financial-forms.html. Printed forms are also available on the wall outside the OSA office. • Rob Turning - Director of Student Activities • Janet Kirsch – Assistant Director • Jolle Davis – Sr. Finance Coordinator • Whitney Brace – Administrative Coordinator • Joan Segal – Budget Assistant

3. Financial Officers • The first and primary financial officer is the group’s Treasurer/Financial Officer. The second Financial Officer must be the President or a group member designated as a Second Financial Officer. • Only financial officers may initiate financial requests for their organizations and request account balances. • The Treasurer/Financial Officer is responsible for keeping track of the group’s budget and must keep a running ledger of the group’s financial activity to compare it to the OSA financial reports for accuracy of actual transactions processed. Discrepancies should be sent to the OSA financial staff. • Financial summary and YTD detailed reports can be obtained via email from the OSA financial staff. Positive amounts on the Detailed Report reflect outgoing money; negative amounts are incoming money. A negative ending balance on the Summary Report means there are available funds in the account. • A graduate student cannot be an officer of an undergraduate group.

4. General Guidelines • Student group accounts start with ‘800’ which is an internal order (IO) under fund center 1311000005. • While OSA manages an account for your student group, it does not mean there are available funds. Financial transactions will not be processed if funds are not available. If an account is in deficit, the Treasurer must work with OSA to determine steps to quickly correct the situation. • Accounts for groups that become inactive will be closed, and the remaining funds will be forfeited after one semester of inactivity. • Accounts for active groups with no financial activity for two consecutive semesters will be reviewed and may be closed with loss of funds. • The JHU fiscal year runs from July 1st through June 30th. • Submit financial forms legibly and as expenses occur. • OSA cannot write university checks or hand out cash. If there are no issues, it takes at least 15 business days for a check to be mailed or for a direct deposit to occur from the time a vendor payment or reimbursement request is received by OSA. • Do not state that your student group will provide cash prizes or give out cash prizes out at an event. Coordinate with OSA to obtain gift cards from vendors such as amazon.com. • If the group wants to make a charitable donation for funds raised during an event, email the OSA Sr. Finance Coordinator (jdavi142@jhu.edu).

5. Paying A Vendor With a Federal EIN • This type of vendor is incorporated and has a Federal EIN (i.e., xx-xxxxxxx) . • Attach an original itemized invoice or contract to a completed Financial Transaction Request Form. A W9 is also required if the vendor is not in the JHU accounting system. If you are not sure whether a W9 is required, ask OSA or include it. • Make sure the payment document says Invoice or Contract., (i.e., not quote, statement, or estimate) and that it does not include Maryland sales tax. Provide the vendor with the JHU Maryland sales tax exemption form prior to them creating the invoice or contract. • To pick up a vendor’s check from OSA, write ‘mark for pickup’ in the ‘Description of Payment’ section. • Since the OSA Director must approve all contracts, deliver them with an approved Financial Transaction Request Form to OSA at least three weeks before (never after) the event. Contracts signed by anyone else are not legally binding. • Some items can be purchased with an OSA university credit card as long as the card has not reached its monthly limit and as long as the student group account has adequate funds to cover the costs. Because it cannot be lent out to student groups, email requests must be submitted to OSA in enough time to receive the item without incurring express shipping costs. It takes two months for these charges to hit the group’s account.

6. Independent Contractors (ICs) • An Independent Contractor (IC) is an individual or non-corporate business entity that provides personal services while retaining control over the means and methods of accomplishing the work. The IC has a principal place of business other than at the University, offers services to the general public, and has clients other than the University. The IC uses a personal SSN (i.e., xxx-xx-xxxx ). Examples of ICs are a DJ, a guest director, a speaker, a contest judge, and a dance instructor. • Because of Federal tax laws and penalties, never pay an IC directly via check or cash. JHU will not reimburse a group member if this happens. • Since the OSA Director must approve all contracts, bring all items below to OSA at least three weeks before the event (never after). Contracts signed by anyone else are not legally binding. • A completed IC short form with the vendor’s signature, title, and date at the bottom of the second page • The vendor’s invoice with a unique tracking number and without Maryland sales tax included. Provide the vendor with the JHU MD sales tax exemption form prior to them creating the invoice. • A W9 if the vendor does not already exist in the JHU accounting system. If you are not sure whether a W9 is required, ask OSA or include it. • A completed Financial Transaction Request Form. To pick up a vendor’s check from OSA, write ‘mark for pickup’ in the ‘Description of Payment’ section.

12. PAYING A JHU STUDENT EMPLOYEE • Federal employment law mandates that a JHU student employee can only work 19.99 hours per weekfor all JHU entities. • If you are trying to hire a student that is not already a student employee, OSA has to set them up as a student employee first. This is often not a quick process. • Per Federal tax law, a group cannot pay a student directly with cash or a check. By doing so, laws are being broken. The student will be taxed on the amount of the payment and must report it on their Federal income tax return. • To ensure all student groups follow the Federal employment and tax laws which are also JHU policy, please set up a meeting with the OSA Sr. Finance Coordinator (jdavi142@jhu.edu) at least four weeks in advance to determine if it will be possible. If it is not, then an incorporated vendor or Independent Contractor will need to be hired to provide the services. If it is, OSA will request the information that is necessary to process a supplemental pay ISR.

13. Reimbursing a Group Member • Bring OSA original purchase receipts and a completed Financial Transaction Request Form. • All receipts must show a breakdown of items purchased as well as the method of payment (i.e., credit card type, cash, etc.) or a zero balance due. If they do not, attach a bank or credit card statement showing only the impacted transaction and amount paid. • Multiple receipts for a student should be attached to one request form. • Receipts that total to $100 or less will be handled as a Petty Cash Voucher which can be taken to Cash Accounting (Garland Hall basement) to receive the money from Monday through Thursday between 10 a.m. and 3 p.m. OSA will email you when the voucher is ready for pickup from our office. If a petty cash voucher is not cashed in within 60 days of OSA issue, it is no longer redeemable. • Receipts that total over $100 will be sent as a check for a non-student employee. For a student employee, be sure their address is correct in ISIS if they do not receive their paycheck via direct deposit. • For audit purposes, a financial officer cannot request a payment to himself/herself. The President or Second Financial Officer must complete and sign the financial transaction request form. • Because of liability issues, JHU Risk Management policy does not let students travel over 300 miles round trip in any personal car, rental car, or JHU van. Public transport (i.e.,. airplane, train, or bus) must be used. There are no exceptions to this policy.

14. Reimbursements, Cont. • For fuel purchases for a JHU van or rental car with travel under 300 miles roundtrip, a vendor receipt is adequate. • When using a personal vehicle for travel under 300 miles roundtrip, a document showing the driver’s name/JHEDID, date(s) of travel, place(s) of travel, miles travelled, purpose(s) of travel, and group name/account number must be provided. A gas receipt alone is not sufficient. The student will be reimbursed for the mileage not for the gas purchase. • Alcohol may never be purchased using group funds or reimbursed. • If paid, sales tax cannot be reimbursed for the state of Maryland and most other states. Give the JHU Maryland state sales tax exemption certificate to the vendor or online business before making the purchase. It is illegal to use a Maryland tax exemption certificate for personal purchases. • Reimbursement checks can never be issued before travel occurs. If travelling by air, train, or bus, boarding passes must be turned in after the trip is over along with the payment request, receipt, and proof of payment. A hotel folio must be obtained at check-out and turned in to OSA.

15. REIMBURSEMENTS (CONT.) • If the reimbursement is for a food purchase, attach the detailed list of what was purchased and the receipt showing the payment method. A credit card payment receipt alone is not enough Also attach a document with the list of the names of the attendees if it is for 10 or less students. If it is for more than 10 people, put the total number of attendees in the description section of the Financial Transaction Request Form and on the receipt. • Reimbursement requests for Fall expenditures must be turned in to OSA by 02/13/15. The Spring deadline is 06/05/15. Requests for the 2014-2015 school year that are brought in after these date will not be processed.

17. Transferring Funds • Transferring of funds occurs when a student group wants to move funds from their account to another group account or to another Johns Hopkins entity. This can also work in reverse when a group receives funds from departments or other student groups. • For funds transfers out of a student group account, bring OSA a completed Funding Transfer Request Form. • Part I is completed by the financial officer or financial administrator of the group or department giving the funds. • Part II is completed by the financial officer or financial administrator of the group or department receiving the funds. • If a department is transferring funds into a group account, they can email the details (i.e., their cost center or IO, amount, group name, and description) to the OSA Sr. Finance Coordinator (jdavi142@jhu.edu).

19. Depositing Money • Cash and checks come from dues, fundraising, ticket sales, etc. • Since student groups are part of the university community, all group funds are the property of JHU. Funds received must be deposited into the group’s account within two business days after receipt. • It is preferable that groups accept JCash and use JHU Tickets as a payment source instead of accepting cash. For JCash, contact ID Card Services in 51 Garland Hall. For JHU Tickets information and set-up, contact the Director of OSA. • Whenever possible, do not hold cash overnight. To ensure your safety, please ask for a security escort if you must carry cash. Cash boxes with locks are available from the OSA staff. Contact studentactivities@jhu.edu. • Make and retain copies of all checks before you turn them in to OSA. This is important if a refund is required later. • Bring checks and cash along with a completed Deposit Transmittal Form to the OSA office from Monday through Friday between 8:30 a.m. and 4 p.m. • If a check is for a charitable contribution and the donor wants a tax deductible letter from JHU, be sure to denote that on the deposit form. You must bring OSA the completed deposit form, check, and the envelope it arrived in. A 4% processing fee is assessed. Do not mix charitable and non-charitable deposits on the same deposit form. • Do not leave a deposit with the student monitor, in the OSA mailbox, or under the office door.

21. TRAVEL REQUEST FORM • A process is being offered out of OSA for travel. All types of travel arrangements (flight, bus, hotel, etc.) can be charged to the travel card as long as the card has not reached its monthly limit and as long as the student group account has adequate funds to cover the costs. • A completed Travel Request Form must be given to the OSA Sr. Finance Coordinator at least two weeks in advance of travel and preferably sooner to get the best rates.  • Names, birthdates, sex, and email addresses must be given for each traveler. For international travel, passport numbers and expiration dates are also required. • After the trip is completed boarding passes, hotel folios, etc. must be given to OSA for audit purposes. • If the trip is not taken the group account will still be charged, and the group needs to give the unused tickets back to OSA to determine if a refund can be processed back to the group account. Hotel reservations must be cancelled by a group member by the hotel’s deadline to receive a refund from the hotel.

23. Copying • If your group needs to make copies, you can use the OSA copier in the rear of the Student Activities area. • Never make personal copies using a student group account. • The President and/or Treasurer/Financial Officer of the group has access to the copier entry code information. • If your group needs to be set up on the copier, the Treasurer or President must contact the OSA staff. • To avoid issues with unauthorized copying, limit the number of people with the copier entry code. • The group account will be charged monthly for the total amount of copies that are shown on the monthly copier report. • Black and white copies are $.07 per side. Color copies are $.20 per side.

24. Group Registration – HopkinsGroups • Be sure that your organization is registered with the Office of Student Activities at: groups.jhu.edu • Unregistered and inactive groups cannot process financial transactions, use campus services, rent vans, or reserve rooms. • Every group must re-register yearly before September 15th or they will be marked inactive. OSA will send an email to notify the groups when the registration period begins. To appear on the roster after the re-registration process, the Officers must accept the email invitations sent to them from HopkinsGroups. • Use JHU email addresses when re-registering or inviting members to join. • Make sure current group officers are listed in their proper role(s) in the group roster. The roster is checked before financial transactions are processed or account information is given out to ensure the requestor is a valid financial officer. • Important emails are sent by OSA, SGA, and SAC to each group’s Primary Contact, President, and/or Treasurer/Financial Officer. • Officers of the group can obtain the OSA group budget number by viewing the Profile information in section .03. • Group members can print transcripts of their student involvement. • Please contact an OSA staff member if assistance is required.

25. HopkinsGroups (groups.jhu.edu) groups.jhu.edu

26. Student Activities Commission (SAC) • The Student Activities Commission (SAC) is the annual and monthly funding board for the Student Government Association (SGA) for Special Interest and Hobby, Religious and Spiritual, Publications and Journals, Cultural, and Performing Arts, and Advocacy and Awareness groups. • Student groups with graduate student officers cannot receive SAC funding. • The application instructions for annual funding requests for 2015-2016 will be emailed to Presidents and Treasurers listed on HopkinsGroups by the end of February 2015. The final amounts will be emailed by mid-September 2015. In order to actually receive the funds, the receiving student group must be registered for 2015-2016 on HopkinsGroups by September 15th, 2015 . • If a group ends 2014-2015 with insufficient funds, 2015-2016 SAC allocated funds will be used to offset the overdrawn amount. • During the school year, monthly grant applications can be submitted online for eligible groups at: TBD. The 2014-2015 deadlines for SAC monthly grant applications are 11:59 p.m. on the following dates: September 30th, October 31st, November 30th, January 31st, February 28th, and March 31st. • Unused 2014-2015 SAC funds will be recalled before the start of the 2015-2016 academic year.

27. Non-sac Grants • If a grant application asks for your student group’s staff Financial or Account Administrator's name, it is the OSA Sr. Finance Coordinator, Jolle Davis at jdavi142@jhu.edu . • Student Life Programming Grant (SLPG) applications are due semi-annually on 9/15 and 2/15: http://web.jhu.edu/studentlife/funding/HSA/index.html • Faculty Involvement Grant (FIG) can be submitted anytime during the Spring or Fall semester: http://web.jhu.edu/studentlife/activities/forms/faculty_grant.html • Alumni Student Grant Program are due in October: http://alumni.jhu.edu/studentgrants • Nolan’s is offering up to $200 in grants for student groups to host their event in the Nolan’s Student Lounge: nolansstudentlounge@gmail.com • Homewood Arts Grant for Performing Arts groups: contact Eric Beatty • Credit Union T-shirt Grants (CUTS) are due by mid-February;http://web.jhu.edu/studentlife/activities/forms/cuts.html

28. Other revenue sources • Membership dues and/or event entry fees • Fundraising events • Event co-sponsorship with other student groups • Department donations • Assisting with move-in or Spring Fair activities • Outside donations or gifts from parents, supporters, etc. • http://www.giving.jhu.edu/online - The donor must designate the gift to ‘Other’, specify receiving group name, and include 8-digit group account number. There is a 4% processing fee. The group Financial Officer needs to notify OSA of known online donations when they happen to ensure the funds get into the account in a timely fashion.

29. WAYS TO SAVE MONEY • Only buy t-shirts if it is essential to the group’s mission (i.e., part of a costume, etc.). • Whenever possible, find a discount or promotional code for online purchases (i.e., use Retailmenot.com). • Order items through OSA staff from Office Depot. JHU receives a discount for these orders. Please give the OSA Sr. Financial Coordinator (jdavi142@jhu.edu) at least two week’s notice before the items are needed. • Use the OSA copier instead of going to Kinko’s or other more expensive businesses. • Use school buses instead of higher priced coach buses. • Shop at Giant, Costco, Sam’s Club, etc. • Use online vendors who offer free shipping or place online orders in enough time to receive the item(s) without using expensive express shipping.