Intercollegiate Athletics is responsible for collecting parking fees from football patrons who do not choose to pre-pay the fee by mail, or who have not paid the correct fee. Three parking fee rates are collected at the stadium; automobile, recreational vehicle, and bus. A differential fee is collected in the appropriate amount for those patrons who have prepaid for one fee category but arrive in a vehicle that is in a higher fee category. There are no refunds issued and no in-and-out privileges to the parking lots.
Recreational Vehicle Overnight Parking is discussed in Procedures IA2009.
The Seller of game day parking passes is responsible for collecting cash, giving change and issuing single game pre-numbered parking passes. Each group of Sellers is headed by a Parking Seller Supervisor who is responsible for lot assignments. In addition, a Reconciliation Supervisor is responsible for reconciling the fees collected to the number of tickets sold. Each Supervisor has several assistants.
All fees must be approved in advance by the Corporate Controller.
As an exception to University Policy FN04, the Corporate Controller has given permission to Intercollegiate Athletics to utilize the Request for Cash Advance in the establishment of change funds for parking at Beaver Stadium home football games. Each seller is issued a change fund from this advance.
Prior to the beginning of the football season, the Assistant Athletic Director's Office prepares a list of Sellers who will be available to work during home football games. The list is forwarded to the Parking Seller Supervisors.
In addition, the Assistant Athletic Director’s office also prepares all the other lists, sign-in sheets, credentials and parking forms.
Each Supervisor reviews the list of the employees and determines the schedules for each individual available for work. (A list of alternate sellers is maintained for use in case of emergencies, no-shows, etc.)
Once the updated list has been received from the Parking Seller Supervisors, the Assistant Athletic Director's staff enters the names into the department's computer. The computer is then used to prepare
Stadium Employee IDs (not exhibited) and Beaver Stadium Sign-In Sheets (Exhibit "A"). (Sign-In Sheets are generated with the employees' 9-digit Penn State ID number and name before the Sheets and Stadium Employee IDs are forwarded to the Supervisors.) The Supervisors then forward the Stadium Employee IDs to the Sellers who are authorized to work each game. Sign-In Sheets are kept by the Supervisors and used to determine payroll information as described later in this procedure.
Prior to the beginning of each football season, the Ticket Manager will order a supply of One Day Parking Passes for the season. One Day Parking Passes will be ordered consecutively numbered and different colors for each game in each season. All One Day Parking Passes shall be secured in the Beaver Stadium Ticket Office prior to the day of use.
Prior to each game, the Assistant Athletic Director obtains an operating fund for game day operations by completing a Special Request for Check per the instructions for ROCR on IBIS. Each Supervisor picks up change funds from the Assistant Athletics Director and secured bank deposit bags for each Seller. A Request for Cash Advance is used to record the transfer of accountability for the total cash to be used. The Seller Supervisors sign the Request after counting the cash, acknowledging receipt of the cash from the Assistant Athletics Director.
Each Supervisor prepares a $80.00 change fund for each Seller and places it in a secured bank deposit bag.
The Assistant Athletic Director retains the Requests for Cash Advance pending the return of the change funds after parking fees are collected and reconciled.
Each Seller is issued a secured bank deposit bag and a $80.00 change fund. In situations where the Seller's identity is in question, he/she will be required to show his/her Stadium Employee ID.
The Seller counts the change fund and initials the Sign-In Sheet next to his/her name (Exhibit "A"), thereby acknowledging receipt of the bag and change fund.
In addition, the Seller must sign the Supervisor's Accountability Sheet
(Exhibit "B") acknowledging receipt of a supply of pre-numbered One Day Parking Passes (Exhibit "C").
The Supervisors assign their employees to specific lots.
Sellers do not collect a fee from vehicles displaying the correct color-coded Pre-Paid Game Parking Tag (Exhibit "D"). This tag is purchased by mail when tickets are purchased. Fees are collected from cars and vehicles without tags, and vehicles displaying prepaid tags of a lesser fee category.
When a car fee is collected, the Seller takes the patron's money and gives the patron a pre-numbered One Day Parking Pass (Exhibit "C") to be displayed on the dashboard. This Pass serves as a receipt for payment of the car fee. Differential fees (the difference between a higher fee rate and the prepaid rate of a lower category) are paid to the Seller and the patron is provided with a One Day Parking Pass(s) to be displayed on the dashboard along with the pre-paid parking tag. For example, when a recreational vehicle fee is collected, the Seller collects the cash and provides the patron with two Passes, both of which must be displayed on the dashboard.
While cars are being admitted to the parking lots, the Supervisors observe the Sellers to assure that fees are being properly collected and counted. Any observed irregularity is immediately resolved. As stated previously, there are no in and out privileges. One Day Parking Passes are invalid immediately upon exiting any parking lot. Therefore, if a vehicle enters a parking lot displaying a One Day Parking Pass, the Attendant will collect the parking fee and issue another Pass(es). A Seller should never run out of One Day Parking Passes. Based on historical information, the Supervisor will supply more than enough passes to the Seller before he/she begins fee collection at the lot that day.
When fee collection is complete, the Seller places the remainder of pre-numbered Passes and the uncounted cash into the bag and the bag is secured.
The Seller reports to the Reconciliation Supervisor (parking money counters staff) with the secured deposit bag.
The Reconciliation Supervisor opens the secured bank deposit bag and removes the Passes and cash. The Seller and Supervisor count the money, note the count on the Supervisor's Accountability Sheet (Exhibit "B"), and organize it into $100 bundles ($1 bills in packs of $25). The Reconciliation Supervisor counts the unused Pass numbers and number of Passes and marks the numbers of the Passes on the Accountability Sheet.
An Assistant Reconciliation Supervisor recounts all bundles in the presence of the Seller. A Pre-numbered Receipt is prepared. The original is given to the Seller, the duplicate (yellow) is given to the Reconciliation Supervisor, and the triplicate (pink) remains in the Receipt book. The money, unsold Passes, and the Accountability Sheet are also given to the Reconciliation Supervisor.
The Reconciliation Supervisor secures the cash, and extends calculated sales, etc. on the Accountability Sheet. The calculated total for fees collected is posted in the "Total" column. The cash count (less the $80.00 change fund) is posted in the "Total Cash Collected" column of the Sheet. Any difference between these two figures is recorded as either over or <short>.
When the postings and calculations are complete, the columns of the Accountability Sheet are footed and cross-footed. The Reconciliations Supervisor confirms that the total of the "Total Cash Collected" column equals the amount of cash on hand as determined by a count of the cash bundles. Any difference discovered at this point is noted separately at the bottom of the Accountability Sheet, and a separate adjustment is made to the "Total Cash Collected" column. The Reconciliation Supervisor then signs the Accountability Sheet.
All Accountability Sheets must be attached to the Reconciliation Sheet (Parking Certification Log) (Exhibit "E").
The Reconciliation Supervisor prepares a three-part Deposit Slip for the amount recorded in the “Total Cash Collected" column of the Reconciliation Sheet (Exhibit "E"). This amount is the "Cash Returned" amount less the total for the "Change Fund" column. The total for Change Funds are set aside. The "Total Cash Collected" amount of cash and two Deposit Slips are placed in a secured deposit bag. The Reconciliation Supervisor gives the secured bag to the Assistant Athletic Director during the game.
The duplicate Deposit Slip, the duplicate (yellow) Pre-numbered Receipt copies, and the Reconciliation Sheet (with attached Accountability sheets) are also given to the Assistant Athletic Director. The remaining cash (change funds) are held for the Assistant Athletic Director.
The Assistant Athletic Director picks up the above at the reconciliation location. The Assistant Athletic Director, in the presence of the Reconciliation Supervisor, prepares an Accountability Transfer per the instructions for Accountability Transfer on GURU. The Transfer is retained by the Reconciliation Supervisor, along with the initial Request for Cash Advance which the Supervisors sign, indicating the return of change funds to the Ticket Manager.
The Assistant Athletic Director also assures that the amount recorded on the Deposit Slip equals the total of the "Total Cash Collected" column of the Reconciliation Sheet.
The secured bags are locked in the Game Day Office by the Assistant Athletic Director until all game day money is transferred to the Bursar's Representative.
The Assistant Athletic Director, with a Police Services escort, delivers the secured bags to the vault in the Bursar's Office at the end of the game day.
The Bursar's Representative receives the secured bags from the Assistant Athletic Director. The Assistant Athletic Director then prepares an Accountability Transfer Form recording the transfer of accountability for the secured bags to the Bursar's Representative.
The Assistant Athletic Director retains the Transfer as evidence of the transfer of accountability.
The following Monday morning, the secured bag(s) is taken to the bank by the Bursar's Representative along with other revenue from the game. After the bank opens the bag(s), counts the cash inside, and validates both deposit slips, the Bursar's Office is notified. The Bursar's Office notifies the Assistant Athletic Director of any difference between the reconciliation Supervisor's count and the bank's count. The bank returns a validated deposit slip to the Intercollegiate Athletics Business Office.
If the bank's cash count differs from the Reconciliation Supervisor's count, the bank's count is noted on the bottom of the Football Parking Reconciliation (Exhibit "E") and the duplicate Deposit Slip. A new figure for over/short is also calculated and noted on the Reconciliation Sheet, and the Supervisor must initial any revisions to the Reconciliation. All differences are tracked to determine a trend. If inconsistencies become the rule, a change in procedure must be considered.
After their shifts, Sellers sign the Supervisor's Beaver Stadium Sign-In List (Exhibit "A") indicating that they have worked for the game. The Supervisors then complete the Payroll Summary Sheet (Exhibit "F"). Three times per season, the Summary Sheets are forwarded to the Associate Athletic Director's Office where the staff enters the payroll into the IBIS system on EASY Form "WAGC" (see Policy PR07 and the instructions for WAGC on IBIS.)
The Assistant Athletics Director reviews the documents recording parking fees collected. Supervisor's Accountability Sheets (Exhibit "B") are spot-checked and traced to postings on the Football Parking Reconciliation (Exhibit "E"). Yellow copies of the Pre-numbered Receipts for cash received from Sellers are also reviewed and traced to postings. Fee extensions are reviewed and the additions of Reconciliation Sheet columns are tested. Over and short amounts between fees collected and count extensions are reviewed. Any discrepancy between the reconciliation and the bank cash count is also reviewed.
The Assistant Athletics Director also accounts for the sequence of Pre-numbered Receipts used at the game. Receipt triplicate copies are reviewed and, for any void receipts, all three copies must be intact in the Receipt book.
If any irregularities or excessive overages or shortages are discovered, the Assistant Athletics Director initiates appropriate corrective action. If the cash over (short) exceeds the limit specified in FN01, it must be approved by the budget administrator in the ROCR.
The Ticket Manager places all unsold parking tickets for the completed game together and in numeric order. The unsold parking tickets are counted, matched to the count on the Football Parking Reconciliation Sheet and destroyed after each game. Any discrepancies between the ticket count and the number shown on Exhibit "E" are investigated and resolved.
After the review is complete, Assistant Athletic Director signs the Reconciliation Sheet as evidence of his/her review and immediately prepares a Report of Cash Receipts per the instructions for Report of Cash Receipts (ROCR) on IBIS.
The total of the "Total Calculated Sales" column, including any bank adjustments, is recorded to budget 08-066-60, Game Day Operations, Fees Income 1003, Object Code 029. Overages or shortages are credited (or debited, in parenthesis) to Account 0752, Cash Over/Short. The total cash for deposit equals the total recorded in the "Net Sold" column (including adjustments from the bank) of the Football Parking Reconciliation.
The Assistant Athletic Director uses the returned change funds to account for the operating fund advance from the Bursar.
See Procedure CR2002 - Processing Returned Checks.
The Financial Officer is responsible for monthly reconciliations to the Officer Central Accounting Records to ensure that the monthly fiscal reports reflect that income was properly credited per this procedure.
In addition, the Financial Officer shall be responsible for verifying that this procedure is properly implemented and for performing spot audits.
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.
- 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.
For questions, additional detail, or to request changes to this procedure, please contact the Financial Officer, Intercollegiate Athletics.
Date Approved: 09/03/13
Most recent changes:
Revision History (and effective dates:)
- Rev. 2 - Dated 08/06/13
- Rev. 1 - Dated 08/16/93
- Original - Dated 01/04/83