Penn State - Administrative
The purpose of this policy is to provide consistency across the University as to how tickets for events in University venues are purchased, distributed and reported when used by the University, to provide greater assurance that only authorized individuals are gaining access to suites and boxes , and to comply with federal tax laws, NCAA regulations, and other regulatory requirements.
This policy applies for all events held in University venues for which paid admission is required for attendance by the public. Ticket accountability reporting is required for all events in all University venues. In addition, ticket accountability reports for events held at Beaver Stadium, the Bryce Jordan Center, and Pegula Ice Arena (hockey) must be submitted to the University’s Corporate Controller’s Office. Tickets or passes for free events do not fall under this policy, even if used for University purposes.
Budget Executive: the leader of an administrative unit at the University – college, campus, or administrative support unit. Titles include President, Provost, Vice President, Vice Provost, Director of Athletics, Dean, and Chancellor.
Complimentary Tickets: tickets or passes which are provided to University units or employees at no cost, even though the ticket or pass may have a value. Generally, these are controlled by the venue conducting the event, and in certain cases, may be part of the agreement with an outside contracted artist or sponsor.
Prospective Student Athlete: as defined by NCAA Bylaw 13 on recruitment, a student who, whether or not the student participates in athletics, has started classes for the ninth grade. In addition, a student who has not started classes for the ninth grade becomes a prospective student-athlete if the institution provides such an individual (or the individual's relatives or friends) any financial assistance or other benefits that the institution does not provide to prospective students generally. An individual remains a prospective student-athlete until the earliest of the following occurs:
Purchased Tickets: tickets or passes purchased with unit or central University funds (generally unrestricted gift funds).
Ticket Steward: person designated by the Budget Executive to oversee the set of tickets or passes for a venue or unit in compliance with this Policy.
University Student Athlete: an enrolled student who is a member of any varsity athletic team at any location of the University.
University Ticket Accountability Report: a report which must be completed by the Ticket Steward to account for all tickets purchased or distributed by the unit.
Purchasing Tickets: The purchase of tickets to events at University venues with University funds requires approval through the Corporate Controller’s Office.
General funds cannot be used to purchase tickets for events unless provided for as an exception in another policy. Units purchasing tickets must have a valid and documented business reason, and must monitor and adjust the number of tickets purchased if not used. See Appendix A for more information on the required ticket purchasing processes and approvals.
University units using Complimentary Tickets or Purchased Tickets, must demonstrate good stewardship in the use and management of these tickets. If a ticket for an event is used, the unit must provide information on who used the ticket and for what purpose. These tickets are being provided to support the mission and goals of the University and should be used with those goals in mind. Therefore, accountability reports will be required for all tickets whether Complimentary or Purchased to ensure appropriate use in support of the mission of the University.
Venue Requirements: For events where Complimentary Tickets are provided to certain constituencies by the venue, the unit responsible for the venue or event must maintain detailed listings of all Complimentary Tickets, including the unit to whom the tickets were provided and the Ticket Steward. If a block of tickets is given to an outside third party for use, the unit is responsible for accounting for the name of the third party, the number of tickets, and compliance with University Policy AD86. If possible, Complimentary Tickets should be marked as such with notation that "these tickets may not be sold".
Unit Requirements: Units using either Complimentary Tickets or Purchased Tickets for events must maintain complete and accurate records pertaining to each ticket for each event. All tickets, whether complimentary or purchased, should have an assigned Ticket Steward. The Ticket Steward is responsible for (1) assuring that the tickets are used for the authorized purpose, (2) documenting those receiving tickets, their relationship to the University, and the business purpose, (3) compliance with NCAA and Governmental Affairs regulations and (4) appropriate reporting to Payroll for taxability of tickets received by employees as outlined in this policy. The appropriate University Ticket Accountability Report must be prepared by the Ticket Steward for all events where University Complimentary Tickets or Purchased Tickets are used. For events held at Beaver Stadium, the Bryce Jordan Center, and Pegula Ice Arena (hockey), these reports must be submitted to the Corporate Controller’s Office. All other ticket accountability reports must be retained by the unit.
If tickets purchased by a unit are later resold, this must be reported in the University Ticket Accountability Report. The tickets would be listed as resold in the report, including the name of the person purchasing the ticket as well as a reference to the Report of Cash Receipts (ROCR) document number where the funds were deposited to a University account. Tickets may only be resold at face value.
NOTE: Complimentary Tickets cannot be sold but may be returned to the Box Office for the venue. Complimentary Tickets which are not used must be listed as unused or as returned to the appropriate box office prior to the event to be sold, if appropriate.
Tickets which provide seating in restricted areas (e.g., boxes) may not be transferred to third parties by the original recipient. If the tickets cannot be used by the original recipient, they must be returned to the Ticket Steward who will determine an appropriate recipient for the tickets.
Use of Complimentary Tickets or Purchased Tickets must comply with all University policies and procedures, including University Policy AD86 (Accepting Gifts and Entertainment) and AD39 (Minors Involved in University-Sponsored Programs or Programs Held at the University and/or Housed in University Facilities), as well as NCAA regulations regarding appropriate use and applicable state and federal laws.
It is the responsibility of the Ticket Steward to assure that those using the tickets are aware of all applicable policies and regulations. A member of the University Intercollegiate Athletics Compliance Office should be contacted if there are any questions regarding a particular guest or group that might be using restricted access tickets at Intercollegiate Athletics events. The Office of Ethics and Compliance may also be consulted.
Tickets for special seating or standing-room-only access to University controlled areas for Intercollegiate Athletics events should not be made available to any Prospective Student Athletes or any current University Student Athlete.
A limited exception permits Prospective Student-Athletes to access areas designated as "special seating" if all of the following conditions are met (also referred to as "Sons and Daughters" - SD):
Examples of special seating include University-controlled suites and press boxes, but can also include any location that is not accessible to the general public from which the game, meet or match can be viewed (e.g., the outside deck at Beaver Stadium).
These restrictions apply throughout the game and include half-time.
B. STATE AND FEDERAL OFFICIALS:
All tickets provided on a complimentary basis to state and federal officials and/or employees, must be identified and Government and Community Relations notified to ensure compliance with the University's state and federal lobbying disclosure requirements. This would apply to tickets purchased by University units where the tickets will be complimentary to the guest being invited.
Venues or units receiving either Complimentary Tickets or Purchased Tickets may choose to donate tickets to an outside organization as part of community goodwill. Such donations are permitted for general admission tickets and tickets located in suites and boxes at the Bryce Jordan Center for non-athletics events, but are prohibited for tickets in boxes, suites or other restricted areas (press box) for intercollegiate athletic events, because these tickets are subject to stricter NCAA compliance standards than general admission tickets. The donation must be clearly indicated in the University Ticket Accountability Report, with the organization name, address, purpose and primary contact person listed.
University employees may receive Complimentary Tickets or Purchased Tickets to events only under one of the following circumstances:
Reports and cover sheet must be submitted to the Financial Officer, who is responsible for assuring reports are completed in full, that all areas required have submitted.
University Ticket Accountability Reports for events held at Beaver Stadium, the Bryce Jordan Center, and Pegula Ice Arena (hockey) MUST be submitted to the Corporate Controller’s Office, based on the due dates below.
Record Retention: These reports must be retained for 3 years by the unit and/or the Corporate Controller, unless other compliance guidelines require a longer retention period by the unit. Unused tickets, Complimentary or Purchased, for an event must be noted in the University Ticket Accountability Report. The unused tickets must be retained for 3 years with the final report filed either in the unit or in the Office of the Corporate Controller. If unused tickets were returned to the appropriate ticket office or sold, this must be indicated. The University Ticket Accountability Report must be reconciled to account for all used and unused tickets.
Football Tickets: January 31st
Men’s and Women’s Basketball: April 30th
Ice Hockey: April 30th
Bryce Jordan Center Non-Athletic Events: 30 days after the event
AD39 - Minors Involved in University-Sponsored Programs or Programs Held at the University and/or Housed in University Facilities
AD86 - Acceptance of Gifts and Entertainment
FN10 - Other Business Expenses and Activities
Procedure IA2002 - Football Ticket- Internal Purchase and Distribution
Procedure IA2011 - Ticket Sales- Non-Football, Individual Event
Most recent changes:
Revision History (and effective dates):