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Incidental Fee Committee

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IFC

INCIDENTAL FEE COMMITTEE GLOSSARY

 

Academic Year Incidental Fee Allocation -September through Commencement.

Account Code – Mandated on every accounting transaction—used to classify revenue by source and expenditures according to type of service or product.

Example: Index  ASW903   Account Code 22011  Any budget expenditures listed by 22011 would be telephone usage charges.

Activity Code – A code comprised of four letters, used on any transaction to identify either student organizations or groups, or specific transactions or types of income or expenditures.

Example: Index ASW925 –  Activity Code AGER – German Club                                      Index ASW923 – Activity Code AFND – Art Club

Advisors – Non-voting members of IFC (IFC Guidelines: section 2.b)  The IFC shall include the following non-voting members who shall serve as advisors:  The Vice President for Finance and Administration or designee, a representative of the University President to be appointed by the University President, and a university vice president appointed by the University President.

Area Representative – Budget Administrators from all of the IFC funded areas (IFC Guidelines – section 2.C.3).

Base – Base is defined as the prior year’s expense authority excluding approved one-time expenditures.

Budget Notes – Ideas and suggestions that past Incidental Fee Committees have put together to help guide and give insight to new IFC’s.  Notes should be read at the beginning of each allocation process, and should be reviewed and revised at the end of each allocation process.  There are two sets of budget notes: one for the academic year and one for the summer session.

Classified Pay – Account Code 10400 – Payment to classified employees for overtime, shift differential or temporary work. Other Payroll Expense (OPE) is calculated at a different rate for this expense.

Classified Salary – Account Code 10301 – Management Services or permanent employees represented by a union with specific benefit packages.  Example:  ASWOU Office Coordinator.

Conflict of Interest – (IFC Handbook Section 1.C and Section IV)  An IFC member cannot hold a position in any group funded by IFC money where they allocate, appropriate or request funds or where they authorize expenditures for the group.  Example:  Student Organization Directors, Executive Officers, Executive Managers.

Current Service Level – Current service level is defined as the previous year’s base with consideration given to the following:

  • Salary & OPE
  • Utilities
  • Insurance
  • Building & Equipment reserves

Enhancement – Any budget item request that is above and beyond current service level.  Enhancements are presented in a separate package at the same time as the budget request.

FTE – Full time equivalent (either staff or students).

Funded Area – Any area receiving funds allocated by the IFC –  Abby’s House/Food Pantry, Access, ASWOU, Athletics, Campus Recreation, Child Development Center, Creative Arts, Computer Replacement, Student Media, Student Leadership, Inclusion & Activities, Student Engagement: Operations, Student Activity Board,  WOLF Ride, and Extraordinary Travel.

Hard Funds – Anticipated revenues from incidental fees paid by registered students.

Headcount – Each unique student, unduplicated count (any number of credits).

IFC – Incidental Fee Committee.

Line Item – Each revenue or expense transaction in each funded area’s budget.

Media Sub-Committee – This is the IFC sub-committee responsible for publicizing all IFC meetings and open hearings.  Members can also go and speak about IFC to groups wanting more information about incidental fees.  Plan to set up an information table on fee payment day at least once each year.  Chair encourages Student Senate participation in IFC meetings to facilitate the budget process.

Member – The IFC is comprised of nine student voting members (IFC Guidelines Section 2.a – 3 elected, 3 ASWOU Presidential appointments, and 3 Institutional Presidential appointments).

Non-voting Member – The 1991-92 IFC counted not only the three advisors, but also the two ASWOU Senate observers, the ASWOU President, Area Representatives and any other observers, guests, visitors or participants – whether they are students, staff, faculty or community members – in this category as well. Non-voting members do not have the power to vote, but in the past few years, all IFC materials and information have been distributed to everyone equally, and everyone has been recognized to speak and share information equally.

One-time-only Expenditures – “Soft” money – not to be used for program enhancement or growth. Example:  Over-realized funds, sports lottery money.

Other Payroll Expense (OPE) – Account Code 10901 – Benefits that the institution pays for all employees, including any or all of the following:  FICA, Medicare, worker’s compensation, unemployment insurance, medical, dental, etc.  Rates are determined annually by institution per budget instruction memo from Budget Director.

Open Hearings – IFC meetings held with an open microphone, designed to gather input from students.  Generally someone (usually an area representative, student organization advisor, faculty, staff member, or outside expert) presents a request or proposal and then feedback is welcomed from the audience.  Extra publicity is strongly recommended for these hearings.  Scheduling more than one open hearing is beneficial to allow as many students as possible to participate.

Over-Realized – Revenue received from incidental fees in excess of projected enrollment.  Allocated by IFC to funded areas for one-time-only expenditures, not to be used for program enhancements or growth.  (This is considered “soft” money)  Example:  Athletic scoreboard, Student Leadership & Activities laptop computers, Art Gallery lighting, etc.

Per Diem – When budgeting for lodging and food for group travel, the IFC will abide by University Policy in regards to setting per diem rates per fiscal year. 

Reserves – Funded areas can only petition for monies from these accounts—no direct operating expenditures can be charged to them.  Reserves serve as holding accounts for the IFC.  Once specifically allocated to an area, monies can then be transferred into operating accounts.

Soft Funds – Funds used for one-time-only expenditures and not for program enhancement.  Example:  Over-realized monies, sports lottery funds.

Student Pay – Payment to student employees enrolled for at least six credit hours during any term of the academic year.  May be subsidized by the Federal Work Study Program.

Unclassified Pay – Account Code 10200 – Summer Session/Continuing Education academic pay, overloads and one time only payments.  Example:  Vacation pay-outs.

Variable – Any budget request other than the base.

CONTACT US

(503) 838-8303 | or e-mail: IFCchair@wou.edu  | Location: Werner University Center, Room 121A

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