FINANCIAL MANUAL 2013-2014

1. FINANCIAL MANUAL 2013-2014 JHU CENTER FOR SOCIAL CONCERN

2. GROUP BUDGETS • Groups are funded each year based on their budget proposal. The CSC staff reviews the proposal and determines the grant amount. There is a grant cap of $2,000. Money is very tight due to the high number of groups, so groups may not receive all funding requested. Grant notification will be sent in early October. • Budget balances carry over from year to year, so returning groups that were active last year start with what they had left at the end of the prior year. • We will only reimburse for things outlined in the budget proposal. We can and will withhold reimbursement for expenditures that were not in the budget proposal. For any changes/additions to the budget throughout the year, contact Carolyn. GROUPS ARE EXPECTED TO KEEP TRACK OF THEIR BUDGETS AND NOT EXCEED THE AMOUNT AWARDED THEM.

3. No group will have access to their funds until their financial officer has received the financial training. • All group financial activities must be processed through the CSC. Carolyn Mack is the budget advisor to all Center for Social Concern groups. The Office of Student Activities is an entirely separate operation and will not be able to help you. • Groups can request an in-person budget reconciliation at any time, but those meetings must be scheduled in advance. • If a group needs to know their budget number, please email Carolyn: cmack@jhu.edu or call the main number, 410-516-4777.

4. OTHER FUNDING SOURCES • If groups wish to raise funds beyond the grants they receive from the CSC, there are several ways to do this. • Within the University, groups can obtain funds through various JHU grant programs: • the Alumni Student Grants Program • the Student Life Programming Grant • the Faculty Involvement Grant • The Urban Health Institute Small Grant • And the Credit Union T-Shirt Grant • Groups must let the CSC know if they have received any of the above grants. • All Alumni Grant proposals must be signed by the group’s CSC Staff Advisor.

5. Groups may ask any JHU department to contribute to their organization. Please have the donating department email Carolyn: cmack@jhu.edu • Groups may seek small donations from local businesses, many of whom have donated to CSC groups. Donation checks should be taken to the CSC for deposit. • At this time, the university does not have the capabilities to accept electronic donations from PayPal, so groups may not raise funds via PayPal.

6. FUNDRAISING EVENTS • Groups may have fundraising events – see the section “Policy for Philanthropy Groups”. • Groups may borrow a JCard reader for fundraising events – from ID Card Services, 52 Garland Hall. Groups must abide by ID Card Services’ Loaner Equipment Agreement. • For events that bring in cash or for groups that collect dues, the group financial officer must first make a record of the total monies received. After that has been done, take the money to the CSC for deposit. For cash deposits, please bundle the money separated by denomination – no large quantities of coins, please. At the CSC, a receipt will be given for the deposit amount. • All fundraiser cash and checks should be taken to the CSC for deposit within 3 business days.

7. GRANTS STUDENTS MAY NOT INDEPENDENTLY SOLICIT GRANT FUNDING FROM OUTSIDE ORGANIZATIONS, AND WE DISCOURAGE GROUPS FROM DOING SO. Grants management is something the University takes very seriously, and proposing/receiving/managing/closing out a grant is often a multi-year process. If groups receive money from an outside organization, it must be labeled a “GIFT” with no restrictions regarding the way it is spent. If a group has plans to solicit any kind of funds from an outside organization – this may include gifts, prizes, or donations – the group MUST first get approval from their CSC Staff Advisor.

8. MAKING PURCHASES • WHENEVER POSSIBLE, GROUPS SHOULD ASK THE CSC TO MAKE PURCHASES FOR THEM. In most cases, purchases can be made by the CSC via credit card, purchase order, or direct invoice from a vendor. • In the event that a group has to make a purchase in a retail establishment, that must be done on a reimbursement basis. See the section “Getting Reimbursed”. • The CSC has established relationships with many preferred vendors, so please contact the CSC for vendor recommendations before placing orders. Also, JHU is sometimes offered preferred customer pricing. • Any vendor that is not already in the university vendor system MUST BE WILLING TO SUBMIT A W-9 TAX FORM TO THE UNIVERSITY in order to be assigned a vendor number so that payment can be made. • All vendors must be paid by check or credit card. We cannot approve or facilitate payments of cash. • Students and employees of the university may not enter into contracts with vendors. All contracts must be signed by the Purchasing department.

9. GETTING REIMBURSED • In the event that a group member must make an out-of-pocket purchase, the following rules apply: • The university will not reimburse for sales tax. All groups will receive a university tax exempt card, and it should be used for every retail purchase. All sales tax will be deducted from the total of any reimbursement. Additional tax exempt cards are available upon request. • ALL RECEIPTS BROUGHT TO THE CSC FOR REIMBURSEMENT MUST BE INITIALLED BY THE GROUP’S FINANCIAL OFFICER. NO EXCEPTIONS. • The individual who needs reimbursement – not the group Treasurer – should take all receipts to the CSC between the hours of 9AM-5PM.

10. For reimbursements LESS THAN $100, take the ORIGINAL receipt(s), initialed by the treasurer, to the CSC between the hours of 9AM-5PM for a Petty Cash Voucher. Petty Cash Vouchers can be cashed at the Petty Cash window in the basement of Garland from 10AM-3PM, Monday through Thursday. • For reimbursements OVER $100, a check must be requested. After the check request has been placed, the reimbursement check should be received by mail within 2 weeks – unless the student is a JHU employee with direct deposit, which is faster. • RECEIPTS ARE ONLY ACCEPTED UNTIL THE END OF ANY GIVEN SEMESTER. • Reimbursements of outside parties cannot be guaranteed. This often happens when purchases are made by a non-JHU affiliate who advises a group. Please contact us if further clarification is needed. • PLEASE be careful with receipts. If a receipt is lost, reimbursement cannot be made unless a Missing Receipt Affidavit is filed with a detailed explanation of the purchase and why the original receipt is missing.

11. POLICY FOR PHILANTHROPY GROUPS • The charity/organization must be approved by the CSC before proceeding with the fundraiser. • An Event Outline must be submitted to the group’s CSC Staff Advisor at the beginning of the semester in which the event will take place. • Event expenses - food, venue rental, AV, security, facilities, etc. -must come out of the proceeds from ticket sales. Groups may do outside fundraising for event expenses, as CSC/France Merrick funds cannot be used for fundraising event expenses. • All donations for international groups must go through a stateside relief organization, i.e., International Red Cross, Rotary, etc. • Paperwork to get the charity/organization into the JHU vendor system (for payment purposes) must be completed before the event. • All money collected at fundraising events must be brought to the CSC for deposit - within 3 business days. Please bundle the money separated by denomination – no large quantities of coins, please. A receipt will be given to the group at that time.

12. TRAVEL AND VAN USAGE • The CSC has 2 vans, which can be used at no charge to CSC groups. All information related to our van program can be found on our website: jhu.edu/csc • If neither CSC van is available for use, CSC groups must use one of the fleet of SAC vans. Group budgets will be charged directly for the use of SAC vans. Please read the SAC Van Manual carefully, because they have expensive fines that can add up very quickly.A copy of the SAC Van Manual can be obtained at the Levering Student Life Office . IT IS IMPORTANT THAT ALL VAN-CERTIFIED GROUP MEMBERS BE FAMILIAR WITH THE RULES! • Groups using a CSC van for 15 miles or more must refuel the van.For groups making shorter trips, you must keep track of your subsequent cumulative mileage until it reaches 15 miles, at which time you must put the equivalent amount of gas in the van. Every 15 miles is about a gallon of gas. Please consider filling the tank if it is low and we will “credit” the gas to your group’s budget.

13. Bring gas receipts to the CSC for reimbursement. See the section “Getting Reimbursed”. • If students use their own vehicles for service, we will reimburse by paying for the gas used, using the same formula of 15 miles = 1 gallon of gas. A CSC mileage log (which can be found on our website) must be kept to record the mileage. The student will refill the gas used and bring the receipt and the log to the CSC for reimbursement. This should be done at least once each semester. Please be aware that students using their own cars are under their own insurance, not the University’s. • If a CSC van is not available and group members use a ZipCar to get to service locations, we reimburse only for the rental charges – not the membership fee. We need the invoice (initialed by the financial officer)to do a reimbursement.

14. CSC COPIER POLICY • All group copying can be done on the CSC copier at 3103 N. Charles. • The copier is available from 8:30AM - 5:00PM, Monday – Friday. • Groups must stop at the CSC reception desk to request access to the copier. Groups must record all copying in the copy log at the CSC reception desk. • Since the CSC provides copying to the service groups at no charge, we must limit groups to 500 black & white copies per event/copy job. Groups are limited to 20 color prints per copy job. • Groups needing copies in excess of these amounts need to make arrangements with an outside copying vendor such as Kinko’s. This expense is reimbursable – if included in the group’s budget proposal. • GROUPS MAY NOT USE THE MATTIN COPIER AT THE OFFICE OF STUDENT ACTIVITIES • You may email (before your arrival) a copy of a document you will be printing at the CSC to volunteer@jhu.edu.

15. OTHER BUSINESS • University Policy Regarding Gifts • There is a strict $25 limit for gift cards or any other gifts given to any individual a group wants to thank in that way. Anything in excess of a $25 value is considered income. We will be required to report this to JHU Payroll, and the recipient will receive a 1099 tax form. • Tees • Groups are expected to pay for ½ the cost of any tee shirts ordered for use while volunteers are working on-site. We feel this reflects a level of commitment from the student volunteers. The out-of-pocket costs to them are usually only $5-7. • The cost of any tees used for fundraising purposes must be paid for out of the proceeds. The CSC can front the money, but it must be repaid in full. • Groups’ France Merrick grants will pay ALL of the costs of tees for any youth sports teams being mentored. This request must be in the grant proposal.

16. Record-keeping • Good financial record-keeping is essential for group sustainability! The group financial officer MUST KEEP A RECORD OF EACH FINANCIAL TRANSACTION THE GROUP MAKES. Each financial transaction should be listed with the date, a brief description, the name of the person who made the transaction, the category, and the amount. • ALL POLICIES CONTAINED IN THIS DOCUMENT APPLY TO CSC STUDENT VOLUNTEER GROUPS ONLY.

17. CHEAT SHEET • Do! • LET THE CSC MAKE YOUR PURCHASES! • Record all financial transactions • Initial all receipts – people with un-initialed receipts will be sent back to their treasurers • Always use the tax exempt card - tax is never reimbursed! • When making deposits, keep checks separate and cash sorted by denomination– no large quantities of coins, please • All events require an Event Outline be submitted to the group’s CSC Staff Advisor at the beginning of the semester in which the event will take place • KEEP IN TOUCH – keep the CSC apprised of any budget changes

18. Don’t! • Overspend the budget • Ask to be reimbursed for items NOT in the budget proposal • Hold on to receipts until the end of the year/semester • Reimburse anyone with your own personal funds • Ever sign off on contract with a vendor • Lose receipts • GENERAL INFO • The university does not reimburse for sales tax • Receipts LESS THAN $100 can be reimbursed by Petty Cash Voucher, which can be obtained at the CSC main desk • Receipts OVER $100 must be reimbursed by Check Request, which takes longer. See Carolyn • The CSC does reimbursements from 9-5, Mon. – Fri.