The Department of Intercollegiate Athletics operates two ticket offices at the University Park campus. The main ticket office is at Beaver Stadium where the majority of athletic tickets are sold. The ticket office at the Recreation Building also provides tickets for non-football athletic events held at University Park. NOTE: A third ticket office, the Convocation Center located near Beaver Stadium, will be opening in the future to provide relief for the excessive ticket traffic from the Beaver Stadium Ticket Office. All ticket offices utilize the Select Ticketing System (a computerized ticketing system) and are connected by the Nittany Network to allow the recording and printing of tickets for any event through each office.
In addition to the ticket sales through the Select Ticketing System, the Athletic Ticket Offices also sell items which are tracked manually. Pre-numbered roll tickets for events are sold through the Athletic Ticket Offices. These tickets are used for general admission events and for events where seating is still available after the Select Ticketing System terminal has been closed out for an event. Press Guides and Spouse Athletic Privilege Cards are also sold and tracked manually.
Each Ticket Office maintains a change fund that has been established with the Bursar in accordance with University Policy FN04 to replenish cash drawers at all ticket offices. Access to the funds and responsibility for the fund will be limited by the Ticket Manager.
This procedure outlines the necessary controls and fundamental responsibilities required to collect and report income attributed to ticket sales for non-football individual events.
Any procedures referenced by name and number are available from Systems and Procedures.
At the beginning of each shift, an authorized full-time staff member will remove the cash drawer(s) from the safe with the designated change fund and place it at the ticket window(s). The Point of Sales (POS) Operator will sign onto the Select Ticketing System by user ID and by password. The POS Operator will insert the Operator Audit Disk into the Select Ticketing System work station disk drive which records all transactions by date, time and operator.
NOTE: If the POS Operator fails to insert the Operator Audit Disk, the information will record onto the system boot disk. The POS Operator will also initiate the Check Out Sheet (Exhibit "A") for the day to record sales of roll tickets, Press Guides and Spouse Athletic Privilege Cards (discussed later) that are not entered and ticketed on the Select Ticketing System. The Check Out Sheet is also used for end of day balancing discussed in the CASH AND SALES RECONCILIATION section.
The patron will advise the Point of Sale Operator of the specific event, performance date and seating preference (if any) for the ticket(s) they want to purchase. The Point of Sale Operator will retrieve the Select Performance screen (Exhibit "B") and determine available dates with the number of seats requested through the Select Ticketing System. Once a satisfactory date is selected, the Point of Sale Operator will display the Buyer screen (Exhibit "C") which lists all acceptable buyer types (i.e. full price, student etc.) and respective prices. After identifying the number of tickets and the buyer type, the POS Operator will bring up the Section and Seating Map screen (Exhibit "D") with the available seats for the patron. Once the patron has selected the seats, the POS Operator will retrieve the Payment screen (Exhibit "E"). All acceptable payment types are displayed. The patron may pay the amount due by cash, check, money order, and University approved credit cards. Once the appropriate payment type is selected, the payment type area changes into a numeric keypad for entering the amount of payment. If a payment amount is entered greater than the amount due, the Select Ticketing System will compute the overpayment and display it at the bottom of the box in the "Change" field (not displayed on Payment Screen Exhibit). If the payment is being split between two payment types, the first payment type is selected and the amount entered. Then the second payment type is selected. The System will calculate the remaining balance and assign it to the second payment type. Up to four payment types can be accepted. Splitting payments to avoid credit card floor limits is not permitted per Procedure FM2009. All checks are made payable to The Pennsylvania State University and are immediately restrictively endorsed upon receipt per University Policy FN01. All payments will be secured in a cash drawer until reconciled and deposited as described later in the CASH AND SALES RECONCILIATION section. The POS Operator will verify the information and request the tickets to be printed by the Select Ticketing Terminal. The Select Ticketing System will not allow the transaction to be completed unless the payment is entered and the tickets are printed. The system will beep until the transaction is properly completed or canceled. The printed tickets will be immediately noted as unavailable for sale in the system so that duplicate tickets cannot be sold. The Point of Sale Operator will review the printed ticket(s) to make sure they are the patron's request, are properly printed and legible.
Prior to each event where roll tickets will be sold, the Ticket Seller Supervisor will prepare a Ticket Seller's Report (Exhibit "F") for each individual ticket seller. All entries to the report will be made in ink. The beginning number of each assigned block of ticket stock will be recorded on the Ticket Seller's Report. The approved price for each buyer type
(i.e. Adult, family, youth etc.) will also be recorded on the Ticket Seller's Report. The Ticket Seller Supervisor will make corresponding entries as required to the Roll Ticket Inventory Record (Exhibit "G") in order to maintain the continuity of ticket stock inventory. The Supervisor will also record the amount of the cash advanced to each ticket seller for a change fund on each Ticket Seller's Report and a copy of the prepared report will be made. The prepared Ticket Seller's Report and copy, change fund and ticket stock will be secured in a cash box and retained in the ticket office until released to each ticket seller.
Prior to the event, each Ticket Seller will review the prepared Ticket Seller's Report. He/she will count the assigned change fund in the cash box to make sure it agrees with the amount recorded on the Report. The assigned ticket stock is also reviewed to insure the numbers agree with those recorded on the Ticket Seller's Report. The Ticket Seller will initial the recorded amount on the Supervisor's copy signifying his/her agreement. The Report is retained in the cash box and the Ticket Seller takes it to his/her assigned sales area. The Supervisor retains the initialed copy.
Before entry to an event, the patron must provide a ticket or purchase one from the Ticket Seller. Checks must be payable to The Pennsylvania State University and must be for the amount of purchase only. Upon payment, the patron will be provided the next sequentially numbered roll ticket from the provided ticket stock. Cash and checks will be secured in the cash box until reconciliation and deposit.
After the close of sales, the Ticket Seller takes his/her cash box (with money, unsold tickets and Ticket Seller's Report) back to the Box Office for reconciliation. In the presence of the Ticket Seller Supervisor, the Ticket Seller counts his/her cash and checks and records the amounts onto the Ticket Seller's Report. All checks are reviewed and restrictively endorsed upon receipt. Monies are then secured until deposited.
The Ticket Seller then records the ticket number of the last ticket sold for each block (i.e. buyer type) of tickets he/she was assigned. The necessary calculations are done for each type of tickets sold. All ticket sales are then totaled for a total sales amount for that individual. To that total is added the assigned change fund for a subtotal that should equal the grand total of cash and checks just previously counted. Any differences are recorded as overage or (shortage) so that the grand total of the value (sales) section equals the grand total of the cash count. The Ticket Seller and the Ticket Seller Supervisor sign the completed Ticket Seller's Report attesting to the validity of the recorded totals. The Ticket Office Supervisor will make the proper entries to the ticket stock inventory records on the Roll Ticket Inventory Record as unsold tickets are returned by the Ticket Sellers. The returned ticket stock will be secured. The completed and signed Ticket Seller's Reports will be retained as support documentation for the deposit of the cash, as well as the total reconciliation of the event.
Press Guides for various sports are sold on consignment at the Athletic Ticket Offices. The Press Guides are made available by the Department of Sports Information - Publications . The prices for Press Guides are established by Sports Information - Publications in accordance with University Policy AD15. The POS Operator records the sale on that day's Check Out Sheet. The payments are secured in the cash drawer until reconciled and deposited at the end of the day.
Spouse Athletic Privilege Cards (Exhibit "H") permit the eligible spouse whose name appears on the card to attend athletic events at the student rate for the year indicated. There are two established fees for the Spouse Athletic Privilege Cards, which are dependent upon the length of valid time remaining on the card from date of issue. Eligibility and issuance standards are established, reviewed and monitored by Intercollegiate Athletics.
After verification of eligibility of the requesting spouse, the POS Operator will prepare the appropriate pre-numbered Spouse Athletic Privilege Card. The spouse will be advised whether the full-year fee or half-year fee is due. The spouse will make proper payment and the sale will be recorded on the Check Out Sheet. The POS Operator will detach the spouse/student information section of the card and present the Identification Card portion to the spouse acknowledging his/her payment. The pre-numbered information portion of the card will be retained by the POS Operator for later reconciliation with the other daily sales activities.
University departments may acquire tickets directly from Intercollegiate Athletics. Departments desiring to purchase tickets initiate an Interdepartmental Credits and Charges (IDCC) and forward it to the Beaver Stadium Ticket Office. The Ticket Office Manager reviews the IDCC and forwards it to the Corporate Controller's office for approval if approval has not been previously obtained by the requestor. If approved by the Corporate Controller's office, the IDCC is returned to the Ticket Office Manager for processing and the request is filled by sending the desired tickets to the originating department. The sale via IDCC is entered into the Select Ticketing System using "IDCC" as the method of payment. If the request is not approved by the Corporate Controller's office, the IDCC is returned to the requestor.
Requests are received by the Ticket Office Manager from sources such as corporations customarily buying large blocks of tickets. In these situations, a University Park Invoice is prepared and mailed with the requested tickets if available. Payments are to be made payable to The Pennsylvania State University and remitted to the Office of the Bursar with a copy of the Invoice. The "mail and bill" method of payment is used when entering these transactions into the Select Ticketing System. Participants who do not pay are eliminated from this exception procedure and must pay in advance for all future purchases.
Complimentary ticket issues relating to Penn State athletes are administered by Intercollegiate Athletics in accordance with approved University guidelines, as well as NCAA and Big 10 rules and regulations. Prior to the season of each sport, a Ticket Office Clerk sends the parents or guardian of each athlete a Complimentary Admission Form
(Exhibit "I") with instructions to complete the form and return to the Ticket Office. The form asks parents to indicate relatives of the athlete that are eligible to receive complimentary tickets and their relation to the athlete. The parents sign and return the Complimentary Admission Form. A Ticket Office Clerk enters the names and titles into the Select Ticketing System to produce the Authorized Relatives List (Exhibit "J"). If an athlete desires complimentary tickets for an event, he/she will complete a Designated Complimentary Admissions List (Exhibit "K") specifying his/her need and attesting to the fact that the named persons do meet the established eligibility requirements. The Ticket Office will review the request and verify eligibility.
For all valid requests, the appropriate Ticket Office Clerk will print the tickets through the Select Ticketing System using the "complimentary" method of payment.
The printed tickets are attached to the Designated Complimentary Admissions List and secured at the Box Office until they are picked up by the recipient designated by the athlete. The recipient will display proper identification and sign the Designated Complimentary Admissions List acknowledging receipt of the ticket(s). The Designated Complimentary Admissions List will be retained for reconciliation and reporting.
Recruits for various sports are issued Prospective Student- Athlete Complimentary Admission Card (Exhibit "L") which allows the recruit and parents or guardian admittance to a specified sports event. The ticket is issued by using "complimentary" as the method of payment and are attached to the Admission Card. The recruit and guests are required to present proper identification before the ticket is released.
High School Coaches are entitled to one admission by completing the Complimentary High School Coach Admission Card (Exhibit "M") The ticket is issued by using "complimentary" as the method of payment and are attached to the Admission Card. The coach is required to present proper identification before the ticket is released.
Complimentary ticket issues relating to persons other than athletes are administered by Intercollegiate Athletics according to locally established guidelines approved by the Athletic Director. Prior to each season for each sport, persons desiring complimentary tickets will complete a Complimentary Ticket Request (Exhibit "N"). The Ticket Manager (or designee) will develop the Complimentary Ticket List
(Exhibit "O") indicating potentially authorized persons (per requests received) to obtain complimentary tickets. The Ticket Manager will present the list for approval to the Athletic Director and the Senior Vice President for Finance and Operations. If any requestor is not approved, the Athletic Director will cross out the name on the list and the Ticket Manager will notify the requestor. The Ticket Office Clerk will enter the approved Complimentary Ticket List into the Select Ticketing System. When complimentary tickets are requested by authorized persons, the Complimentary Ticket List is checked to validate requestor authorization and the Ticket Office Clerk will print the tickets (if available) using the
"complimentary" method of payment. The requestor is notified to pick up the tickets at the Ticket Office and present proper identification.
The Select Ticketing System will incorporate the complimentary information entered into the Complimentary Tickets Issued report
(Exhibit "P") which details information by date, event, department etc.. The Complimentary Sales Report for each event will be reviewed by the Ticket Manager and certified by the Athletic Director of the University. A copy of the certified Complimentary Sales Report will be filed in the Beaver Stadium Ticket Office with all supporting documentation. These lists must be available for review by the NCAA upon request.
Sports Privilege Passes (Exhibit "Q") to selective Penn State athletic events are issued to all full-time staff members of Intercollegiate Athletics. The list of full-time staff members is generated and presented to the Athletic Director for review and approval. The Athletic Director has the option of adding "goodwill" passes e.g. to former University presidents, faculty senate, etc.. The approved list, the Sports Privilege Pass List (Exhibit "R") is signed by the Athletic Director and forwarded to the Senior Vice President for Finance and Operations for approval. Once approved, the list is forwarded to the Ticket Manager for distribution of the Sports Privilege Passes. The recipient of the Sports Privilege Pass signs the Sports Privilege Pass List upon receipt of the pass. The Sports Privilege Pass List is on file in the Athletic Ticket Office at Beaver Stadium.
Generally, it is the Ticket Office's policy not to accept returns or exchanges unless the event has been canceled or rescheduled. Under these situations, the return will be performed through the Return Ticket function in the Select Ticketing System. All tickets are printed initially with a return code which is randomly issued by the Select Ticketing System. In order to execute the return, this code must be entered and matched by the system. Returns performed at the time of the initial transaction will be refunded by method of initial payment. If the return is made after the initial transaction and attendant payment has been processed, the Select Ticketing System will generate a Check Request Report (Exhibit "S"). The Ticket Manager will process a Refund Request
per instructions on page 1.5 of the General Forms Usage Guide and the patron will be issued a refund check.
NOTE: Tickets purchased by credit card must be refunded by credit card per Policy FN07.
The Select Ticketing System documents the transaction and the operator performing the transaction on the Operator Audit disk and the Operator Drawer Report (Exhibit "T"). The ticket(s) will be stamped/marked "void" and attached to the Operator Drawer Report. In the case of a ticket exchange, the replacement ticket information is entered into the Select Ticketing System via the Exchange Ticket function. The system will compute the new charge and determine if there is a balance due or a refund amount. The redeemed tickets that were exchanged are stamped/marked "void" and new tickets are printed if the tickets are repurchased.
On rare occasions when tickets have been preprinted from the Select Ticketing System, the POS Operator will record the remaining unsold tickets after an event on a Remaining Ticket Verification List
(Exhibit "U"). The List and remaining tickets are taken to the Ticket Manager. The Ticket Manager will review the tickets with the Verification List. The Ticket Manager will secure the tickets until they are destroyed.
A Certificate of Disposition (Exhibit "V") will be prepared to itemize the tickets to be destroyed. The Ticket Manager and the Financial Officer will destroy the remaining tickets as listed. They each will sign the Certificate of Disposition attesting to the destruction. The signed Certificate of Disposition will be retained by the Ticket Manager and filed in the Ticket Office.
After the close of business each day, the Point of Sale Operator will run the Operator Drawer Report (Exhibit "T") and record the total sales from the Select Ticketing System on the Check Out Sheet (Exhibit "A"). The POS Operator will then calculate the sales figures for Press Guides and Spouse Athletic Privilege Cards and arrive at the Total Sales for the day. The POS Operator counts the total cash on hand and records the total on the Check Out Sheet prepared for the day. The established change fund will be separated from the total cash on hand and secured in a locked safe until the next sales operation commences. The total of the change fund will be deducted from the total cash on hand to arrive at the cash for deposit. An adding machine tape of all checks, money orders and credit card reports collected for the day will be prepared and attached with the items to the Check Out Sheet. The POS Operator will initial and date the adding machine tape. The total number of checks, money orders and credit card reports, and the total dollar amount will be recorded on the Check Out Sheet for deposit. The cash, checks, money orders and credit card reports will be secured until deposited in accordance with University Policy FN01. The POS Operator will reconcile the sales figures and the deposit figures as indicated on the Check Out Sheet. If out of balance, the POS Operator will research the discrepancy. If unable to resolve, the POS Operator will record the difference as over(short). If in balance, the POS Operator will deliver the monies, the Check Out Sheet and the Operator Drawer Report to the Beaver Stadium Ticket Office. The POS Operator will also record the beginning numbers of rolls tickets, Press Guides and Spouse Athletic Privilege Cards on the next day's Check Out Sheet. The Ticket Office Clerk receiving the monies and supporting documents from the POS Operator will initial and date the adding machine tape to indicate receipt and return it to the POS Operator for retention.
The Ticket Office Clerk responsible for preparing the deposit will count the monies received for the deposit in the presence of the POS Operator. The total from the count will be verified with the total recorded on the Check Out Sheet. Any discrepancies will be resolved at this time. The Ticket Office Clerk will secure the monies received for deposit until deposited in accordance with University Policy FN01.
The Office Manager will run the Operator Total Summary Report
(Exhibit "W"), which provides a summarized total of all Operator Drawer Reports, and insure the totals agree with the consolidated deposit totals from Select Ticketing System activity. The Office Manager will also review all Check Out Sheets and Ticket Seller's Reports (if applicable) to make certain all non-Select sales are reconciled. If out of balance, the Office Manager will reconcile the discrepancy with the Ticket Office Clerk and/or the appropriate POS Operator (or Roll Ticket Seller). If in balance, the Office Manager will notify the Ticket Office Clerk to prepare the Report of Cash Receipts (ROCR)
according to page 1.1 of the General Forms Usage Guide. Ticket sales are deposited to Budget 08- 066-71 (Ticket Sales - Clearing) and later distributed via Journal Voucher. Any overage or (shortage) must be reported on the ROCR by respectively crediting or (debiting) Fund 0752 (Cash over/[short]). Any overage or (shortage) in excess of Policy FN01 stated limits must be reviewed and approved on the ROCR by the Budget Administrator.
A Ticket Office Clerk (other than the Clerk preparing the ROCR) makes the deposit with the Bursar or depository bank according to Procedure CR2004 - Accountability for Transfer of Items of Value (except equipment); Procedure CR2005 - Depositing Cash Revenues; and Policy FN01.
After each event, the Ticket Office Manager requests a Performance Sales Report (Exhibit "X") and the Event Sales Report (Exhibit "Y") for the event through the Select Ticketing System. The original report is adjusted for any sales not entered into the Select Ticketing System (roll tickets) and a copy of the reports are forwarded to the Ticket Manager. The Ticket Manager will utilize the adjusted Event Sales Report to review attendance for the season ( the Event Sales Report and the Performance Sales Report also calculates attendance figures). The Accumulated Income Report (Exhibit "Z" is also produced through the Select Ticketing System to depict monthly and/or season income totals. The Accumulated Income Report is adjusted to show sales of roll tickets, Press Guides and Spouse Privilege Athletic Cards for the time period. A copy of the adjusted Event Sales Report and the Accumulated Income Report will be sent to the Athletic Director and the Financial Officer.
Perpetual inventory records are maintained at each Athletic Ticket Office. These records provide an audit trail for ticket stock, Press Guides and Spouse Athletic Privilege Cards. The inventory items are acquired for the ticket offices through the Department of Intercollegiate Athletics in accordance with approved University purchasing policies.
Upon delivery of the items to the appropriate ticket office from the supplier, the POS Operator will review the receiving documents with the items actually received. Any discrepancies (e.g. missing ticket numbers, Press Guides etc.) will be noted on the receiving documents, then signed and dated as received by the POS Operator. The Ticket Manager will be notified of any discrepancies so that he/she can resolve the problem with the supplying vendor or department. The necessary notations will be recorded on the Inventory Record (Exhibit "AA") and the receiving document will be filed by the POS Operator. The received items will be properly secured until sold.
The POS Operator will make notations on the Inventory Record form as items are removed for sale. Items not sold during the sales period, which may be made available for sale at a later date, will be recorded back into inventory.
Quarterly, the Ticket Manager will conduct a physical count of the ticket stock and other inventory maintained at each location. He/she will also review the related fiscal documents related to sales of the inventory to verify that the information corresponds with the inventory documentation.
See Procedure CR2002 - Processing Returned Checks.
Each month, the Ticket Manager will compare the revenue credited to the department as indicated on the Central Budget Report to the ROCR's prepared for the same period, and as appropriate, to the Event Sales Reports and Accumulated Income Reports. The Ticket Manager will investigate any discrepancies.
Daily sales will be reconciled to daily revenue as outlined in the CASH AND SALES RECONCILIATION section.
It is the responsibility of the Financial Officer to monitor the financial activities of the department and to perform spot audits as directed in the Financial Officer Procedures Manual.
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 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: 10/01/92
Most recent changes:
Revision History (and effective dates:)
- Original - Titled “Athletic Ticket Sales - Non-football” dated 07/13/87