PROCEDURE IA2002 - FOOTBALL TICKET - INTERNAL PURCHASE AND DISTRIBUTION
Systems and Procedures
A Division of The Corporate Controller's Office
IN

Procedure IA2002 - Football Ticket - Internal Purchase and Distribution

Intercollegiate Athletics

Policy Steward facilitating procedure: Director of Athletics

Table of Contents:


GENERAL:

This procedure covers individual game football ticket distribution (complimentary and ticket sales) within Intercollegiate Athletics. The procedure also covers the sale of season tickets by the Division of Development and Alumni Relations to non-Athletics departments of the University. Season tickets are sold the Division of Development and Alumni Relations before the football season begins.

Within Athletics, Ticket Operations supplies Penn State Football tickets and parking stickers to Sports Information, Athletics Administrators, Director of Athletics, Football coaches and staff and the Nittany Lion Club.

All departments of the University, as well as internal departments in Athletics, may make the tickets available for various University purposes (Public Relations, Fund Raising, etc.). All departments must maintain a record of ticket distribution and submit a summary report at the end of the season - Athletics submits the summary to their FO and other departments to the Division of Development and Alumni Relations.

In addition, some tickets are distributed within Athletics departments to be sold at face value on a consignment basis.

PROCEDURE:

NON-ATHLETICS DEPARTMENTS

General

The Division of Development and Alumni Relations makes one purchase of an allotment of season football tickets from the ticket office via IDCC in the spring prior to each football season.

After an IDCC is completed and forwarded to the Athletic Ticket Office, season tickets and parking stickers in the requested number are forwarded to the Division of Development and Alumni Relations for their distribution.

Distribution

The Division of Development and Alumni Relations distributes a memo ( Exhibit "A" ) to University departments outside of Intercollegiate Athletics so departments may request season football tickets from the Division of Development and Alumni Relations. Those departments outside of Athletics purchase football tickets from the Division of Development and Alumni Relations utilizing the IDCC.

All non-Athletics departments at Penn State must purchase season tickets from the Division of Development and Alumni Relations. These tickets are to be used primarily for University goodwill. Tickets should not be made available (either sold or complimentary) to University employees on a regular basis. On rare occasions when University employees are provided tickets, it is designated on the appropriate space on the Football Ticket Log ( Exhibit "B" ).

Note : In accordance with University Policies AD06 - Community Charity Solicitation of University Employees and FN10 - Other Business Expenses and Activities , tickets for Penn State athletic events purchased with University funds may not be used as fund-raising incentives in the form of a drawing or raffle.

DEPARTMENTS WITHIN INTERCOLLEGIATE ATHLETICS

General

Some departments and/or individuals within Athletics receive both complimentary and tickets that may be sold. Both complimentary and tickets that may be sold are accounted for separately.

Complimentary tickets are always supplied in a separate distribution process from tickets that are to be sold.

Distribution of Tickets

Complimentary

Complimentary tickets are distributed by the Ticket Office to a pre-designated list of individuals to be used for fund raising or personal use or good will. Once complimentary tickets are distributed as such by the ticket office, and received by the individuals on the designated list as complimentary tickets, they may never be sold by Penn State.

Tickets Sold

Tickets to be sold are issued by the Ticket Office to the internal Athletics departments and billed by Athletics Invoice in the same procedure as non-University organizations are billed. All payments are due upon receipt of the tickets and invoice, unless prior arrangements are made with the Ticket Office.

If prior arrangements are made with the Ticket Office to pay at the end of the football season, the Ticket Office makes adjustments to the Invoice to account for returned unused tickets on a weekly basis in the football season as tickets are returned unsold to the Ticket Office.

Ticket Transfers - Athletics

All transfers of tickets between areas within Intercollegiate Athletics must be documented on the ticket log ( Exhibit "B" )

Returns - Athletics

Once the Ticket Office has received either returned ticket(s) or the monies from any ticket, the Office issues a 3-part Ticket Office Return Receipt Form ( Exhibit "C" ).

TICKET ACCOUNTABILITY

Required tracking for both complimentary (no charge to end user) and tickets for sale

Inventory/Safeguarding of Tickets

All the tickets and parking stickers held in any department will be safeguarded the same as cash and maintained in secure cabinets until distributed. A Ticket Log ( Exhibit "B" ) will be maintained by any individual authorized to distribute or sell football tickets.

The department will need to track the following data per ticket:

  1. The current football season year.
  2. Name, address and phone number of the person receiving the tickets.
  3. Specify if the tickets were mailed, or picked up by the party at the Will Call Window (if mailed, the date the tickets were mailed)
  4. Why they are receiving complimentary tickets (if complimentary).
  5. The single game opponent (if a single ticket)
  6. Seat location and total number of tickets.
  7. Indicate "complimentary" if the tickets are provided complimentary and the total value of the tickets for both complimentary and sold tickets.
  8. The name of the person authorizing the complimentary status or if sold, the name of the person authorizing the sale of the tickets.

Additional required tracking for tickets Sold (Athletics Departments

In Athletics, If tickets are sold, the department must also track the following in a ticket log, in addition to the information that is tracked for complimentary and sold tickets described above:

  1. The method of payment will be marked cash or check (including the check number when appropriate).
  2. Record the Report of Cash Receipts number and amount deposited for these specific tickets sold. (Several entries on the Ticket Log may have the same Report of Cash Receipts number if the monies were all deposited on one report).
  3. If sold, name of the person authorizing the sale of the tickets.
  4. The invoice number if billing a non-Penn State entity for tickets.
Deposits

Checks paid to any department for tickets sold must be made payable to "The Pennsylvania State University", and immediately restrictively endorsed "For Deposit Only to the Account of the Pennsylvania State University". These checks and any cash received are deposited according to University Policy FN01 .

SUMMARY REPORTS

Season Summary Reports - Non-athletics Departments

At the end of each football season, each non-Athletics department will summarize the activity of tickets distributed from their ticket logs and submit the information to the Division of Development and Alumni Relations. The ticket log data is used by the Division of Development and Alumni Relations to prepare the Summary Report.

Season Summary Reports - Athletics Departments

In Athletics, tickets received from Ticket Operations must be accounted for by sales, complimentary distribution, transfers to or from other departments within Athletics, or returned to Ticket Operations (either for credit or, if too late for credit, for ticket number count).

The Athletics Finance Office will prepare an Excel spreadsheet and compare results to the received data obtained from the departments' ticket logs. Discrepancies in the ticket logs will be resolved by the Athletics Finance Office.

Submitting Summary Reports

The Summary Reports from the Athletics Finance Office and the Division of Development and Alumni Relations will be submitted to the Controller's Office by February 15 following the season.

AUDIT COORDINATION - FINANCIAL AND PROCEDURAL

The Financial Officer is responsible for ensuring that procedures pertaining to the accountability and safeguarding of all cash receipts, cash funds, and other assets are established and followed in accordance with approved University policies and procedures. Regular audits relating to advances, cash, travel, equipment accountability, and other expenditures provide a means to protect University assets. The Financial Officer is responsible for working with Internal Audit when audits are being performed in the administrative area, as well as performing an annual audit that is submitted to the Assistant Controller.

RECORD RETENTION, DISPOSITION AND DESTRUCTION:

Record retention must be managed in accordance with Policy AD35 - University Archives and Records Management , and records schedules approved by the Records Management Advisory Committee, Office of General Counsel, and Office of the President. These retention requirements are the University's retention criteria, either derived or based upon federal, state, and local statute or regulations, industry standards, and business needs. Retention beyond recommended time periods require justifiable reasons and warrant review by the Records Management Officer or designee. All documents must be maintained in such a manner so as to provide ease of access for review, and to provide a suitable audit trail for all transactions.

Upon expiration of a stated period of time, documents must be discarded and/or destroyed, unless permission is granted by Records Management Officer or designee to retain the records. Archival records created more than 20 years prior to the current date must be reviewed before destruction. Units should also contact the University Archivist before discarding any document which may be of permanent or historical value to the University. To safeguard the privacy of individuals, documents that contain salary information, personally identifiable information (PII), or student records must also be shredded. See Policy AD53 - Privacy Policy and AD22 - Health Insurance Portability and Accountability Act for additional information regarding privacy and the protection of an individual's personal information. For documents that must be shredded, departments may arrange for Blue Bag service by contacting the Blue/White Shredding Program of the Office of Physical Plant. Exceptions to the practice are as follows:

  • Documents subject to a Legal Hold (see AD35, Legal Hold). A legal hold will remain in effect until it is released in writing by the Office of General Counsel.
  • Documents under audit or review, either internally or externally. The retention period extends until released by the Corporate Controller's Office. The Financial Officer will be notified regarding any accounts which are under audit; the Financial Officer will be responsible for contacting the department.

Additional questions may be directed to the University Archivist or the Records Management Officer.

EXHIBITS:

CONTACT INFORMATION:

For questions, additional detail, or to request changes to this procedure, please contact the Financial Officer, Intercollegiate Athletics.

CROSS REFERENCES:


Procedure Status:

Date Approved: 05/30/03

Most recent changes:

  • Revision 1. - Dated 05/22/03

Revision History (and effective dates:)

  • Revision 1. - Dated 05/22/03
  • Original - Dated 09/25/81