XU Student Org Financing Guidelines 2016.pdf

7/25/2019 XU Student Org Financing Guidelines 2016.pdf

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Property of Student Activities and Leadership DevelopmentOffice of Student AffairsXavier UniversityAteneo de CagayanEditor: Mart C. Amores, SY 2015-20162ndRevision (May 12, 2016)

Xavier UniversityAteneo de CagayanOffice of Student Affairs

Student Activities and Leadership Development

Student Organization Financing Guidelines

2016 Edition


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I. Introduction

Audit Environment

Student organizations, just like any other organizations have basic financial needs necessary for

them to operate and perform their functions. These financial needs are being provided by themembers and the school (also referred to as the stakeholders), and it is the responsibility of eachorganization to make good use of available financial resources.

As this financial responsibility of organizations to their stakeholders arises, they are required toestablish a system of control that will ensure the integrity of all financial transactions. This financialintegrity should then be completely and accurately captured in all financial records and reportedperiodically to the stakeholders. In essence, the system will be the organizations first line ofdefense against error, fraud, negligence, or dishonesty in arriving at the financial information. Thissystem is aptly called the organizations internal control.

However, it is not enough that organizations utilize their own internal control. There is a need to

examine or review critically and systematically the organizations reports, documents, records,financial policies, and controls for the purpose of arriving at an objective conclusion regardingtheir accuracy, completeness, and reliability. This is called the external audit. Both the internalcontrol and the external audit comprise the audit environment.

There are five key players in an organizations audit environment: the President, the Treasurer,the Finance Officer, the Internal Auditor, and the External Auditor. Each of them has certainresponsibilities to ensure the credibility of the audit environment. The following enumerates theirrespective responsibilities and functions pertaining to the audit environment:

1. President

Ensures that the organizations activities are in accordance with its mission/vision and

that budget proposal for each activity is reasonable Approves budget proposals and cash disbursements

Regularly updates himself with the organizationsfinancial position and audit reports

Ensures that the organizations financial policies are set and implemented

2. Treasurer

Custodian of cash

Facilitates cash receipts and disbursements and records them accordingly

Keeps copies of the necessary cash inflow and outflow supporting documents

Prepares liquidation report for administrative expenses

Periodically reports the organizations cash position to the Finance Officer

Ensures that cash disbursements are properly approved by the Finance Officer andthe President

3. Finance Officer

Reviews the organizations financial policies and proposes updates if necessary

Ensures that the organizations activities are properly budgeted and that there areenough financial resources to support the budget

Approves budget proposals and cash disbursements

Maintains a complete and accurate cash book


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Periodically reviews budget and cash report and updates the President of the results

Keeps the organizations copies of the liquidation reports

4. Internal Auditor

Ascertains the extent of compliance with established plans, budgets, and procedures

Evaluate and review the quality of performance of the officers in carrying out theirresponsibilities

Ascertains the reliability of financial data developed within the organization

Proposes corrective actions to be taken if any lapses in the internal control systemoccur

5. External Auditor

Evaluates the organizations compliance with the standards set by SACDEV

Provides audit report in the form of opinion as to the accuracy, completeness, andreliability of the organizations financial data and reports

Shares audit findings with the organization and SACDEV as part of the audit report

The credibility of the audit environment as well as the role of each key player in it is very importantnot only to ensure that the organization would be able to meet all its financial needs, but also tomaintain the integrity of the organization and thereby keep the precious trust that the membersplace in the officers and the organization as a whole. There have been many instances not onlyin the school organizations, but also in the bigger organizations in our community wherein thetrust of the members towards the organization is broken because of fraudulent or erroneousfinancial information. This could be avoided if necessary controls are set in place within eachorganization and if proper external assessment is done resulting to an effective audit environment.Moreover, an effective audit environment would also be achieved with proper education andtraining for all the key players.

II. Financing a Project (Fund and Income Sources)

The very first step in conducting a project is the crafting of the Project Proposal. Following thetemplate provided by SACDEV, the project proposals should be signed by the Project Head,Budget and Finance Officer, President, and Moderator. The diagram below shows the process ofapproval of the proposals:

Step 1: Prepare theProject Proposal

Step 2: Submit it toSACDEV for approval

Step 3: After 2 days,follow up the proposal if it

has been approved oradvised for revision. Seeyou coordinator if there

are clarifications

Step 4. If the proposal hasbeen approved, prepare

necessary additionaldocuments for budget

processing depending onsource of funds


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Various sources of funds for student organizations:

i. Funds from XU Finance Account (Student Org Fund or SOF)

If your projects budget will be acquired from SOF, these are the stepsyou need to follow:

Organizations should follow the template provided for the CashAdvance Form. Just log on totiny.cc/sacdevforms; Go to SACDEV FormsSeries 2016; and download the document with file name: Form A4_Cash

Advance Form_2016

The payee of the Cash Advance Form should be the Project Head.This means that he will be the one who can claim for the budget from Finance

Office. If the amount is below Php 10,000.00, the budget will be released asCash (Claim at Window 11.) If the budget is more than Php 10,000.00, It willbe released as check.

Regardless if the budget is released as cash or check, the projecthead should ensure that he asks for the duplicate copy of the signed cashadvance form from Finance Office. It will be used later on for liquidationpurposes.

ii. Funds from College Parents and Faculty Associations

If your budget is sourced from the PFA, College or Department, just

submit the approved proposal to the concerned unit or office for processingof the budget. Every PFA or College has a unique set of guidelines inprocessing of budget requests.

iii. Income from Fees or Counterpart Collection

Organizations are allowed to collect fees from its members for itssemestral budget or for a specific activity (e.g. General Assemblies, Camps,

Step 1: Prepare 4 copiesof the Cash Advance (CA)Form and attach 1 copy of

the approved ProjectProposal at the back

Step 2: Submit toSACDEV for approval ofSACDEV Head and DSA

Step 3: Claim 3 copies ofthe signed Cash Advance

Form with the ProjectProposal after 2 days

Step 4: Submit the CA

forms and 1 approvedproposal to Finance Office(Window 5) for processing

of funds

Step 5: After 3 to 5 days,claim your budget inWindow 11 (for checks) or

Window 12 (for cash)

Step 6: Upon claiming

your budget always askfor a duplicate copy of theCash Advance Form fromFinance Office. You will

need this upon Liquidation
http://e/Files/white%20usb/2014%20Files/tiny.cc/sacdevformshttp://e/Files/white%20usb/2014%20Files/tiny.cc/sacdevformshttp://e/Files/white%20usb/2014%20Files/tiny.cc/sacdevformshttp://e/Files/white%20usb/2014%20Files/tiny.cc/sacdevforms


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trips, etc.) The organization however should ensure that a project proposalfor the activity has been approved, and the fee has been declared thereto.

When receiving payments from members or participants, theorganization is required to issue an Acknowledgment Receipt like the oneillustrated below:

Refer to the diagram below to see the flow of securing and using theAcknowledgment Receipt:

Step 1: Accomplishapproved projectproposal for the

collection activity (e.g.Enrolment, GA,

BOLTS)

Step 2: Go toSACDEV and ask for

blankAcknowledgment

Receipts (AR)

Step 3: Log the seriesnumber of ARs in

SACDEV

Step 4: Issue the ARfor every collectionyou get from every

person. Give them thewhite copy.

Step 5: Aftercollecting, segregate

the remaining copiesof the AR. The yellowcopies should be keptby the organization.

The pink ones will beused later on for

liquidation purposes


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iv. Funds from Solicitation

If the budget will be obtained through solicitations from externalfunders or entities, a Project Proposal is a starting point. However, before theorg starts distributing letters, a special permit named Application forSolicitation should be approved by SACDEV before the start of solicitation.

Refer to the diagram below to see the flow:

v. Income from Ticket Selling

The same with other fund raising activities mentioned above, a project

that involves ticket selling should apply for permission. The diagram belowshows how to process ticket selling requests

Step 1: Accomplishapproved projectproposal for thecollection activity

(e.g. Intramurals, GA)

Step 2: Prepare theApplication for

Solicitation and aDRAFT of the

Solicitation Letter

Step 3: Submitapproved Project

Proposal, Applicationfor Solicitation

(Declare how manyletters you'll send),

and Draft ofSolicitation Letter to

SACDEV for approval

Step 4: After 2 days,claim the approved

Application forsolicitation and check

for revisions of theletter

Step 5: Reproducecopies of he

Solicitation Letterbased on the the

approved number ofcopies

Step 6: Together withthe Approved

Application forSolicitation, submitthe printed letters to

SACDEV forassignment of control

number per letter

Step 7: After 2 days,get your letters and

Application forSolicitation. Your

letters may now bedistributed to

propsect donors

Step 8: Use theAcknowledgment

Receipt whenreceiving cash or in-

kind donations.

Step 9: Segregate the

remaining copies ofthe AR. The yellow

copies should be keptby the organization.

The pink ones will beused later on for

liquidation purposes


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Reminder: The organization should exercise extra caution in takingcare of the tickets. Once tickets are assigned with control number, it will havea monetary value equivalent to the price per piece. Any loss of ticket will bepaid by the organization during Liquidation. There is also no need to issuean Acknowledgment Receipt when selling tickets.

vi. Income from Selling

The organization may have projects which involve selling of items ormerchandises. Just fill up the Application for Selling Form and submit toSACDEV for Approval. Just like other application forms, it should beaccompanied with an approved project proposal.

vii. Income from Rendering of Services or Assistance

Before an organization engages into services to other parties, itshould seek SACDEVs approval through a Project Proposal. It is alsorequired that SACDEV should be included as one of the signatories ofcontracts or agreements entered into by the organization. The contractshould stipulate the details of the services to be rendered and mode ofpayment.

Step 1: Accomplishapproved projectproposal for thecollection activity

(e.g. Raffle prizes)

Step 2: Prepare theApplication for TicketSelling and a Ticket

proto-type

Step 3: Submitapproved Project

Proposal, Applicationfor Ticket Selling andTicket Proto-type to

SACDEV for approval

Step 4: After 2 days,claim the approved

Application and checkif there are commentson the ticket sample

Step 5: Reproducetickets based on the

the approved numberof copies

Step 6: Together withthe Approved

Application for TicketSelling, submit theprinted tickets to

SACDEV forassignment of control

number per piece

Step 7: After 2 days,get your tickets and

Application for TicketSelling. Your tickets

may now be availablefor sale.


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Please take note: If the payment is through check, make the checkpayable to Xavier University.Do not name it to you organization. This isfor easier encashment of the check. Once the check is received, deposit thecheck to your orgs account in Finance Office.

If payment is made through bank transfer. Instruct your clients todeposit the payment to XUs Bank accounts (seek further assistance fromFinance Office for the account number.) Ask for the deposit slip from theclient, and inform Finance Office to credit the bank deposit to your SOFaccount.

viii. Issuance of Official Receipt in lieu of Acknowledgment Receipt

There are instances where the donor, participant, or client will beasking for an official receipt for the funds they gave to your organization. Onthis situation, the Acknowledgment Receipt shouldnt beused. You can askfor a BIR valid receipt from Finance Office upon depositing the payment to

your SOF account. You may release the deposited funds through regularprocessing of Cash Advance Form.

ix. Control of Excess Funds

All excess funds gained from the income of fund raising activitiesshould be deposited to the Org Account in Finance Office. The depositreceipt will be used for Liquidation purposes. Student Orgs are prohibited tohold cash outside its account. Furthermore, student orgs are forbidden toopen an external bank account to save its funds in replacement with SOF.This serves as internal control of the org against mismanagement and theft.

III. Liquidating Project Expenses and Income

The project head has the responsibility in implementing the projects planned by the organizationeach year. To accomplish its objectives, the project head has the vital role of proper managementof human and financial resources. To accurately get a picture of the financial outcome, aLiquidation Report should be prepared at the end of every project. This document will show howthe funds were spent for the project. It is an important part of a project lifecycle since it serves aspart of the documentation process in terms of the actual use of the financial resources allocatedto it. It seeks to help stakeholder of the orgs to use the information as part of evaluation (wheredid the org spend less or much) and disclosure (for transparency and compliance.)

a. Essentials of the Liquidation Report

i. Template and Format

1. File may be downloaded online through this URL:tiny.cc/sacdevforms

Go to SACDEV Forms series 2016 folder and download the filename: Form A3_Liquidation Report_2016,
https://groups.yahoo.com/neo/groups/xusacdev/fileshttps://groups.yahoo.com/neo/groups/xusacdev/files


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2. Project Heads are the ones who are primarily responsible in makingthe liquidation report of their project. They should follow the basicformat prescribed by SACDEV. It should be in Portrait orientation,short coupon bond and the scale should not be changed anymore.

3. Upon submission, regardless of its thickness, it should beenclosed in a short brown envelope together with its necessaryattachments.

ii. Basic Project information

1. The Liquidation Report should include basic project informationsuch as the Name of Project, Name of Organization,Implementation Date, Sources of Funds, Cash Advance FormNumber, Name of Project Head, and his/her position.

iii. Sources of Funds

1. Sources of Funds are divided into two clusters (Cluster A and B.)2. Cluster A are funds sourced out from the Orgs Account in the

Finance Office and other income generating activities.3. Cluster B are funds sourced out from the Parents and Teachers

Association (Usual source of College Councils and Co-curricularOrganizations)

4. The Amount to be reflected should be the actual amount advancedor generated. If the funds were not disbursed ahead, the projecthead should leave

iv. Number of copies

1. If the Source of funds is from XU Finance and/or Fund Raising:


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a. Threecopies of the Liquidation formb. One original copy of the attached receipts (no need to

submit photocopy of receipts)2. If the Source of funds is from PTA, College Admin, and/or

Department:

a. Prepare Three copies of the Liquidation form and Oneoriginal copy of the attached receipts

b. Submit the original receipts and onecopy of the LiquidationForm to the PTA/Department/College. The remaining twocopies of the Liquidation Form should be the receivingcopies (One goes back to the organization, the other oneshould be submitted to SACDEV)

v. Signatories (should be original in all copies)

1. There are five signatories in the Liquidation Report: Project Head,Treasurer, Auditor, Presidentand Moderator.

2. All copies should bear their original signatures. SACDEV will notallow photocopied signatures in any copies of the LiquidationReport.

3. The office will also not allow superimposed or tampered signatures.Penalties will be imposed to the violators as it is considereddishonesty.

b. Arrangement of Particulars

i. Every line in the summary should reflect the total amount and nature of

expense of a single receiptii. Particulars should be arranged based on their classification or group, e.g.:

Food, Materials, Transportation, Accommodations and Miscellaneous.iii. Once the particulars are classified, it should then be sorted by date.

c. Necessary attachments

i. Inflow Documents

It is required that the project heads should attach the documents usedfor disbursing the funds or generated income.

1. Cash Advance Form- funds from SOF or Finance Office2. Inflow Reports - Funds from income generating activities. E.g.,

Fees Collection Report, Solicitation Report, Selling Report, etc.

ii. Official Receipts

Original official receipts should be arranged based on how it ispresented in the particulars of the report. To be consistent, portrait orientation


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should be followed. The features of official receipts are discussed in nextsection.

iii. Deposit Slips (XU Finance)

If the total cash advanced/disbursed is greater than the total

expenses (Savings,) return the balance to the account of the organization.Ask for the deposit slip and attach it to the Liquidation Report.

IV. Official Receipts of Expenses

a. Features of Valid Receipts

i. Should bear the name of theestablishment

ii. Should have TIN (TaxpayerIdentification Number)

iii. Date of Transaction

iv. Name of Payer (Should be named tothe ORG)

v. List of particular items purchasedvi. Signature of Seller/Person In Chargevii. Official Receipt Numberviii. Should also indicate ATP (Authority

to Print) Series numbers

b. How to check if receipts are valid or not

i. It has complete featuresii. OR Number should be included in ATP Series

iii. Receipts from cash registers (thermal paper) are not desirable (exception:Mercury Drug and National Bookstore.) If unavoidable, photocopy thethermal receipt, and attach it to the original ones.

c. If an establishment doesnt have an official receipt

i. Use SACDEV Payment Vouchers for Organizationsii. If the amount is more than Php 1000.00, the Payment Voucher should

include the address and contact information of the Payee, Name ofPayer, Date of transaction, Amount transacted, Noted by the Presidentand Moderator.

d. Other Reminders

i. Erasures for correction should be countersigned by the Person in chargeof the establishment

ii. Always instruct the establishment to itemize the particulars of the receiptby writing each item per line, or by asking for an invoice attachment

iii. The ideal maximum amounts for food expenses per person are pegged atPhp 100.00 for meals and Php 50.00 for snacks. Organizations are highlyencouraged to exercise prudent spending of its financial resources. If there


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are food expenses significantly higher than the maximum amount perperson, the organization should be able to provide ample reason for suchexpenses.

iv. Liquidation Reports of previous activities are required to uninterruptedlyrelease the budget of incoming activities. Failure to accomplish the reportswill result to placing the new projects budget release on hold. Newly

finished projects are expected to submit the Liquidation Reports 15 daysafter implementation.

V. Use of SACDEV Payment Vouchers

a. The basic rules are:

i. Payment Vouchers are used to record outflowof money from the project(Expenses.) These are used when organizations purchase items frominformal sellers. The threshold amount is Php 1,000.00 only.

ii. If the total amount of the transaction has surpassed the threshold, thePresident and Moderator should sign the Liquidation copy (color pink) ofthe payment voucher, signifying that they are aware that the particulartransaction took place, and they can vouch for its truthfulness if there arequestions that may be raised by the external auditors.

1. If it is used to pay as honorarium, a copy of the invitation letter orcontract should be included with the payment voucher

2. If it is used for chartered transportation: the origin, destination andthe number of units of vehicle should be specified

iii. Pink copies should be submitted to SACDEV (attached in the appropriatereport)

iv. Yellow copies should be kept by the organization for archivingv. Carbon paper should be used when filling up the receipt and vouchervi. Please write legibly


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b. Presentation

i. For both payment voucher and acknowledgment receipt, always attach thepink copies to the Liquidation Report.

ii. Payment Vouchers, since they represent expenses without official receipts,are attached to the Liquidation Report

VI. Liquidating Funds from Fund Raising

Inflow reports (Prepare two copies each upon submission with the Liquidation report.) Thiswill show the breakdown of the source of funds of a particular project. The total amount ina certain Inflow report should be reflected to the Liquidation Reports Fund Raising Box.These are:

a. Fees/Counterpart Collection Report

Attachments:1. pink copies of the SACDEV Acknowledgment Receipts

2. Deposit of unused raised funds

b. Solicitation Report

Attachments:1. Pink copies of the SACDEV Acknowledgment Receipts for funds or

in-kind received from sponsors2. Returned solicitation letters from recipients who didnt push through

their sponsorship3. Deposit of unused raised funds

c. Ticket Selling Report

Attachments:1. Unsold tickets of the activity2. Deposit of unused raised funds

d. Transportation Report

i. Should enumerate transportation expenses of a very few groups of peoplewho commuted via public transport within the vicinity of the location of theactivity.

ii. This should not include chartered trips. Use the Payment Voucher

instead.

VII. Giving out Donations or Grants

In cases where an organization provides budget grants to other organization, Follow the regularprocess of project proposal (this time, the project proposal should be about the details of thegrant/donation) and cash advance form. But instead of releasing the budget as cash, choose theFund Transfer option in the Cash Advance Form to directly transfer the grant to the beneficiaryorganization.


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The beneficiary organization should then submit another project proposal to SACDEV regardingthe project or activity; and follow the regular process of cash advance form to release the budgetto the project head.

VIII. Purchase of Fixed Assets

When procuring fixed assets or properties (e.g. printer, filers, hard drives, couch, tables, chairsetc.,) use the Request to Purchase Form. The form should be attached with a price quotation fromthe target supplier of the items signed by the Manager of the establishment. Together with theRequest to Purchase Form and Price Quotation, submit 4 copies of the Cash Advance Form andfollow the regular process of the latter.

IX. Payment to Guest Speakers (Honorarium)/Suppliers/Vendors

If there are payables of the organization to a person, supplier or company outside XU, the orgmay opt to pay the external party directly through Cash Advance Form. But the Payee(Insteadthe project head and name of the organization) should be replaced with the legal name of the

company they owe. The advantage of this is that the organization wont be required to submit fora Liquidation Report since the supplier will be the one who will claim for the check and exchangeit with the official receipt.

X. Audit Procedure

What is internal audit ing?

It is an independent appraisal activity for the review of the efficiency and effectiveness of anorganization in carrying its responsibilities, and in implementing its programs and activities.

Who d oes the internal audit?

The appointed or elected auditor of the organization has the responsibility of conducting theinternal audit. He/she must do it with independence and objectivity.


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a. Project Head:i. Should make Liquidation Report and attach receipts and other documents

neededii. Make sure all receipts are complete and validiii. Signs the report and submit to the Treasurer

b. Treasurer:

i. Should check if the project head followed the required format of the reportii. Records the ACTUAL expenses versus the amount disbursediii. Signs the report and submits it to the Auditor

c. Internal Auditors Responsibility

i. Double check if the format is followedii. Check if the particulars are arranged properlyiii. Check if the expenses are properly supported with official receipts and

disbursement documents

iv. Check if the expenses are reasonable and in line with the proposed budget,and if not, find satisfaction to the reasonableness of the difference

v. Review if realignment of budget is justifiablevi. Report to appropriate authorities, if necessary, when in the course of audit,

certain intriguing circumstances are discovered.vii. Sign the report and attach a note of his/her comments on the reportviii. Submit to the President

d. President

Sign/Approve the report and making it an official document of the organization

e. Moderator

Notes the approval of the President by signing it, and now ready for submissionto SACDEV

Once submitted to SACDEV, it is implied that the organization has checked the validity andreliability of the report. If inconsistencies emerge after submission to SACDEV, the signatoriesare the ones liable to answer.

f. External Auditors Responsibilityi. Double check the Liquidation reportsii. Issue memoranda to organizations who didnt comply with the standards

XI. Frequently Asked Questions

How crucial is the auditor's role?

By signing the liquidation report, the auditor is putting weight on the reliability of the informationpresented. It means that expenses are necessary and appropriate and are properly supported.However, these documents are still subject to an independent auditor's evaluation.


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What should be done when the auditor feels uncomfortable with the information presented in theliquidation report?

Do not sign the liquidation report.

Ask the project head to give appropriate reason regarding the matter in question.

If unsatisfied, report to the president of the organization the circumstance and also discuss

it with the moderator. If deemed appropriate and the matter in question is so pervasive and material that internal

modification can't be achieved, seek consultation with SACDEV.

Information as such should also be disclosed to the external auditor at the course of hisaudit.

Conflicts should be resolved.

7. What should be done when officers are not doing their jobs in establishing internal control?

Report the matter to the president. If the president is the one in question, report to the moderator.

8. What should be done by the auditor when the organization incurs expenses more than thebudgeted amount?

SACDEV considers 10% excess expenses of the budgeted amount as just and equitable; and assuch, may be reimbursed. Provided, however, that supporting documents are proper and thenature of overspending is reasonable. Expenses incurred more than 110% of the budget are notentitled for reimbursement. Thus, an organization must plan their budgets properly during theplanning stage for their activities.

Though a 10% allowance is given, the role of the auditor is to check the appropriateness of theexpenses. He/she must have the sense of skepticism as to the facts presented to validate theappropriateness of overspending. The auditor must assess every expense. If the auditor, afterhis/her assessment, concludes that the nature of overspending is not reasonable, he/she willfollow the guidelines set in question 6 of the Audit Procedures. If the auditor concludes that thenature of overspending is reasonable, he signs the liquidation report.

Application for reimbursement for activities implemented without the approval of SACDEV is alsonot allowed.

XII. Yearly Financial Requirements

At the end of the Academic year, student organizations are required to accomplish the following:

i. Complete Submission of Liquidation Reportsii. Inventory Form

iii. Annual Cash Book and Cash Flow Statementsiv. Ledger of SOF/Finance Office Account

The President, Budget and Finance Officer, Treasurer, Auditor and Project Heads are theaccountable persons to accomplish the aforementioned documents. Each organization isexpected to provide the best help and cooperation it can give to the said officers to be cleared forthe Academic Year.


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Property of Student Activities and Leadership DevelopmentOffice of Student AffairsXavier UniversityAteneo de CagayanEditor: Mart C. Amores, SY 2015-20162nd Revision (May 12 2016)

XIII. Final Provisions

These guidelines are set by the Student Activities and Leadership Development of the Office ofStudent Affairs to aid the organization in maintaining a system in processing and managing itsfinances. As stewards of the resources provided by their members, student organizations shouldcomply and cooperate in preserving a transparent and reliable reporting to all its stakeholders.

Prepared by

MART C AMORESProgram CoordinatorStudent Activities and Leadership Development

Date post:	28-Feb-2018
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