Systems and Procedures
A Division of The Office of Budget and Finance
A Division of The Office of Budget and Finance
The Pegula Ice Arena is a recreational facility maintained and managed by Penn State Intercollegiate Athletics. The facility is comprised of two ice rinks, a club dining space, skate rental area, an auditorium and Mount Nittany meeting room, locker rooms, equipment rooms, two party rooms, a skate sharpening area, and offices.
Except for periodic maintenance, the facility is open all year. When the facility is not scheduled for varsity events, practice, or games, it is available for private rental. Public skate sessions will also be held as scheduled by the general manager in addition, the Pegula Ice Arena offers private and group figure skating and learn to play hockey lessons taught by a staff of part time instructors. Rink-sponsored group figure skating lessons follow the United States Figure Skating (USFS) Curriculum, and the group learn to play hockey programs follow the USA Hockey Learn to Play curriculum. As a convenience, skate rentals and skate sharpening are available.
The operations of the Pegula Ice Arena facility are primarily the responsibility of a full-time staff that consists of a General Manager, Facility Coordinator, Assistant Facility Coordinator, Operations and Events Manager, Hockey Director, and Figure Skating Director. Each of these staff members has separate roles and operational responsibilities regarding the day-to-day operations of the ice arena.
All income from services, ice and event rentals, instruction, programming, public skate sessions, birthday parties, skate sharpening, and pro shop items, whose fees must be approved by the Associate Vice President for Budget and Finance, will be credited to Cost Center 8190400704, Pegula Varsity Budget, Fund 11200000026, GL 48070000 Intercollegiate Athletics Revenue.
Employees may be called upon to operate the cash register(s) depending upon the circumstances. Team Members/Team Leader is a generic title assigned to whomever is responsible for operating a cash register. There may be multiple individuals with this designation at any point in time.
A Master Schedule will be prepared each year in the spring/summer for both ice rinks in Daysmart Recreation, the scheduling and point of sale software system. The schedule is not able to be finalized until the Men's and Women's varsity game schedules have been released by their respective conferences. Once Varsity ice (practices and games) has been blocked, and ice blocks are scheduled for internal programs like learn to skate/learn to play, ice schedules are built out for contract users. The contract users receive their fall blocks, and then their spring blocks later in the fall. The public programming schedule is available for online customers and is updated as new sessions of learn to skate/play are scheduled.
Weekly and daily schedules will be available online for staff, and a daily schedule will be displayed on the overhead scheduler in the lobby, and Zamboni Room.
Admission charged for public skating sessions is recorded through the Point-of-Sale (POS) system.
The cash registers are positioned at the skate rental counter. The POS system is programmed with all admissions and rental rates for public sessions. Reports are generated from the system for accountability purposes. The customer pays at a POS station and a receipt is given, if requested. This receipt will also indicate if skate rentals have been purchased. If a customer brings their own skates, they are given a wristband. The skate and/or door guard will then check for wristbands or skate rentals when they go onto the ice. Special group-rate tickets of 15 or more, purchased 24 hours in advance of use, are available for purchase. Purchases will be made through the POS system and must be made at least 24 hours in advance of the session. Wristbands and skate rental tickets will be given to the customer at the time of the purchase, a form is filled out and given to the assistant facility coordinator, so they are aware of any large groups planning to attend.
Multiple admission tickets and multiple skate rentals are available. The POS system will generate a report for all group rentals. Skate rental tickets and wristbands will be issued once the customer has paid.
Team members/team leaders will issue skates to patrons after payment is made at the skate rental counter. Prepaid group skate rentals will present a ticket to the team members upon arrival.
If the patron finds the skates to be of an incorrect size, the skates can be exchanged for the correct size.
Hockey and Figure Skating "Learn to Play/Skate" programs offer four (4) free session punch card during a 6-week session. Punch cards are generated for each skater enrolled in class, and a number is punched on the punch card upon arrival.
During public skating sessions the ice may be cleared at least once for resurfacing if it is a 2-hour public session. This will be at the discretion of the Zamboni driver in consultation with the team leader or manager on duty.
A patron requesting skate sharpening will pay the approved sharpening fee in advance. There are three separate fees, (1) Quick Sharp Fee - same day service, (2) Regular Sharp Fee - overnight service of at least 24 hours or more, and (3) High-End Figure Skating fee. The Pegula Ice Arena team member/team leader will select the desired sharpening service button from the POS menu and give the patron the bottom claim portion of a pre-numbered Skate Sharpening Ticket. The patron's last name and phone number will be recorded on the top portion of the Skate Sharpening Ticket and, with the cash register receipt, will be attached to the skates. The patron's name, date, type of skates, and the claim ticket number will be entered on a Skate Sharpening Log (not exhibited). Pre-numbered Skate Sharpening Tickets are controlled by the Assistant Facility Coordinator and reviewed by Financial Officer/designee.
The time and the initials of the team member/team leader accepting the skates is recorded on the Skate Sharpening Log. The team member/team leader who sharpens the skates also will initial the Skate Sharpening Log after sharpening.
Normally, the sharpened skates will be available the next day. The patron submits the Claim Ticket stub and receives the skates from the Team member/team leader. A patron who forgets their Claim Ticket stub can, after providing proper identification, pick up their skates by signing the Skate Sharpening Log. The team member/team leader will enter the pick-up date on the Skate Sharpening Log and remove the upper portion of the Skate Sharpening Ticket from the skates. Both stubs are retained for thirty days and are then discarded. Any skates not claimed after 6 months will be considered a general gift to the University.
Patrons will pay for other items (laces, tape, wax, mouth guards, etc.) which the Pegula Ice Arena team member/team leader will ring up though the POS system by selecting the appropriate button for the product on the POS screen. The Pegula Ice Arena team member/team leader will issue the item to the patron along with a cash register receipt, if requested.
Patrons who arrange for private lessons will pay the appropriate fee for the skating/hockey lesson and the ice time used to the Pegula Ice Arena team member/team leader. Patrons check in at the POS station, pay for the lesson and ice session before going out on the ice. A receipt is generated and given to the patron. The patron must give a copy of the receipt to the instructor prior to the instructor giving them the lesson. The instructor fills out the private lesson instruction sign in sheet located at the skate rental desk and enters the time of day, length of lesson and the skater's name. The instructors turn in the receipts to their director. Bi-weekly, the directors reconcile the receipts to the sign in sheets and the private lesson reports in the POS as they approve the instructor's private lesson instruction hours that were submitted in WorkDay. Private Figure Skating/Hockey lesson rates are established by the instructors in consultation with the Figure Skating or Hockey Director and approved by the General Manager and the Associate Vice President for Budget and Finance. These rates are posted and will vary based upon the instructor's skill and teaching level.
Pegula Ice Arena sponsored group lessons for figure skating are formal programs following the United States Figure Skating (USFS) Program. There are also sponsored group hockey group lessons that follow the USA Hockey program. The lessons are advertised through social media postings, newsletters, emails to parent/skaters currently enrolled in programs, and flyers posted in the lobby informational rack. Registration for group lessons opens at the end of the current session for the upcoming session. Registration is done online at Program Registration - DaySmart Recreation. The classes are all listed, and the patron chooses the class and any additional add-ons (skates, hockey equipment). All items are in a shopping cart that the patron pays for at the end of registration and then receives an email confirmation/receipt. Occasionally, a team member/team leader may process an in-person registration with a guest at the skate rental counter. The same process as above is followed, adding classes and add-ons to a shopping cart that the patron then pays for in person through the POS system.
The Pegula Ice Arena Figure Skating Director or Hockey Director may charge prorated fees for patrons who wish to enter a group lesson program after classes have started and may issue refunds (less a registration fee) for those patrons who do not continue the group lesson program.
The Figure Skating and Hockey Directors will use the POS system to generate a report and a roster. The roster notes if the skater has paid or not.
The General Manager will be responsible for assigning reserved/scheduled times which will be entered on the POS software system. The Operations and Events Manager will be responsible for reserving meeting and events spaces in the arena and entering that information into the POS software system.
The bulk of ice rental time will be rented to user groups on a seasonal basis.
The General Manager will schedule the user group or patron in the POS software system. User group individual reservations can be canceled by user groups if they provide 7 days' notice in advance of their individual ice slot. The General Manager may cancel individual dates (because of inclement weather, equipment failure, etc.).
After the end of each month, the General Manager will bill the User groups through the POS system. The POS system will generate a bill based on the ice slots assigned in the master schedule for the user group for the month. The General Manager sends the POS generated invoice directly to the contact person of said user group though the POS system (each user group has an account set up in Daysmart, with a contact person listed). Invoices are processed by the 5th of the following month. The Operations and Events Manager processes an invoice through Daysmart for any event/room bookings no more than 7 days after the event date. These invoices are also sent directly to the event/booking contact listed in Daysmart.
A residual amount of time is available for usage for Ice rentals, room rentals, and facility rentals on a first come, first served basis. The programming of ice time is structured to commit as much ice time as possible to seasonal rental as far in the future as practical. The ice time that is available for non-user group rental is time which is not otherwise scheduled.
To reserve ice time, payment in full must be made prior to the event.
The General Manager will create an account in Daysmart for the renter with their name, association/club/team name, email address, billing address, phone number, and the type of event, i.e., hockey, figure skating or broomball in the POS software system. The Operations and Events Manager would do the same for the meeting/event spaces rentals.
All rentals are paid through the POS system. Invoices are generated every month. University groups can also pay by a journal entry (JE) in the System for Integrated Management, Budgeting, and Accounting (SIMBA).
After the time of booking the General Manager will review and prepare a University Invoice billing the appropriate lessees through the POS software system using the same process described above, for seasonal user group rentals.
The distribution of the invoices, and the description and notes in the body of the invoices and on the Pegula Ice Arena Master Schedules, will be the same as described later under "Billing" for Seasonal Ice Rentals.
All authorized cancellations of any ice time must be adjusted in the POS software system by the General Manager in the POS system. "No Shows" forfeits their payment. If the group wants to reschedule ice time, then the General Manager will attempt to do so depending on availability.
All ice time is paid in full except regular user groups who are billed by the fifth day of the following month. All invoices are due upon receipt.
The POS system is programmed with all items, merchandise, programs, ice sessions, and rentals. Reports are generated for accountability purposes at the end of each shift, for each day, along with monthly, and yearly reports. The system allows for returns and voids that facility management and/or designates must approve and sign off. Returns and Voids are programmed within the POS system and are on the end of day report. Void receipts with explanations and initials are attached to the Pegula Ice Arena daily sales report.
The POS system is equipped with a button to process refunds. These entries will be shown as minus numbers on the patron's receipt.
The Pegula Ice Arena Team Leader or Manager on Duty will verify that legitimate merchandise was indeed returned for each returned merchandise and confirm all voided transactions. The Pegula Ice Arena team member/team leader and Manager on Duty/team leader will initial the cash register receipt.
The POS receipt indicating a refund must be signed by the patron in acknowledgment of receiving the refund. The receipt is kept in the cash drawer for later reconciliation and is attached to the Pegula Ice Arena file copy of the closing report.
Any checks accepted for payment must be for the exact amount of the purchase and made payable to "The Pennsylvania State University," and must be immediately restrictively endorsed per Policy FN01 Processing Cash Revenues and Procedure FN2005 Depositing Cash Revenues. Verification of the check writer's identity must be made by means of a driver's license, University ID Card, etc.
A $1400 change fund is maintained at the Pegula Ice Arena: $100 or $200 per cash drawer depending upon programming per cash drawer in use and the balance maintained as a backup in the safe. Refer to Policy FN04 Long-Term and Short-Term Advances and Procedure Processing Long-Term and Short-Term Advances for specific guidance for change funds.
Sales tax will be collected on those items required by the Pennsylvania State Tax Code. Determination of taxability of any new services must be made by contacting the Director of Tax Services. See Policy FN33 Sales and Use Taxes and Procedure FN2033 Collecting and Remitting Sales and Use Taxes for complete details.
Sales tax is programmed in the POS system by category automatically on cash register receipts for most items.
All operations, services, and rentals will be paid for in advance except for main user groups that purchase facility usage on contracted user basis. These user groups, as previously discussed, will be invoiced by the fifth day of the following month. The General Manager or Operations and Events Manager may also make exceptions to whom is invoiced after an event has occurred.
All invoices are generated through the POS systems and are emailed directly to the contact person for the account. The body of the Invoice will specify the amount, facilities usage date, time, and activity, and state that payment must be sent to the Pegula Ice Arena with checks being made payable to Penn State University. By this procedure, the Pegula Ice Arena is authorized to maintain its own accounts receivable system.
The POS system generates invoices with a unique number for each, enabling a numerical record to be maintained of each invoice that is prepared.
Each invoice has a section to be returned with payment.
The Pegula Ice Arena General Manager, Operations and Events Manger or team leader will record into the POS system the amount of each payment received as a result of billings. After all payments have been recorded for the day within the POS system, they are included on the daily sales report generated at close by the POS system. This report has been given to the Operations and Events Manager.
The POS software system keeps track of all receivables. All reports are generated from the POS system and indicate who has paid and any outstanding invoices.
The payments are merged with the POS revenues and processed for deposit as discussed later.
If a University department is involved, a JE in SIMBA is normally used to process an invoice for billing. SIMBA payments are recorded on the Pegula Ice Arena accounting records in the same manner as payments, with the exception that the identifier "SIMBA" and the SIMBA reference number are recorded in the payment type area in the POS system.
Patrons with unpaid invoices sixty days (60) or older will be sent follow-up notices. If invoices remain unpaid ninety days after the invoice date, Pegula Ice Arena privileges will be denied, and any contracted ice time will be rescheduled with another patron. Delinquent accounts are to be submitted to Central Accounts Receivable with copies of the invoice, follow-up letters, etc., for formal collection proceedings.
All checks received at the Pegula Ice Arena must immediately have a restrictive endorsement stamped on the back per Policy FN01 Cash Revenues and Procedure FN2005 Depositing Cash Revenues.
One person at any time, normally the Pegula Ice Arena team member/team leader, must be responsible for the contents of the cash register(s) cash drawer(s). During each shift change between Pegula Ice Arena team members/team leaders, a sales report will be run in the POS system. When a team member/team leader is counting out the drawer, they count the cash and record their name, the date, the time they started on the drawer, the drawer # and the cash amount. When counting out of the drawer, they record the end time, and the cash amount, check amount, credit card amounts and gift certificate amount. They initial the form and note if the drawer matches. The team member/team leader places the completed form in a bag with the cash drop and places the bag in the drop safe. If they do not have any cash/checks to drop, they will still put the completed form in a bag and put it in the drop safe. Any unresolved discrepancies must be noted on the cash accountability slip. The team member/team leader initial the cash accountability form, which is included with the end of night closing sales report.
The closing team leader shall complete the Cash Report Details Sheet and obtain the required approval signature of the Assistant Facility Coordinator or authorized designee.
All voided transactions are initialed by the cashier and must be reviewed and initialed by the Assistant Facility Coordinator or authorized designee (not the cashier).
A Cash Deposit Journal Entry is prepared from totals off the Day end reports from POS system and end of shift reports. The revenue will be counted and balanced in the tape report total. If over and short exceeds $20.00, the Journal Entry for Incoming Funds must be reviewed by the budget administrator. If the cash amount is more than $20, the team member and the team leader/MOD fill out a cash discrepancy form that is included with the daily sales report and individual cash accountability forms. Deposits will be made in accordance with Policy FN01 Cash Revenues.
If multiple POS registers are used, each must be balanced separately, but may be combined on one Journal Entry for Incoming Funds.
The Pegula Ice Arena authorized designee shall review the completed Cash Report Details Sheet for reasonableness and completeness. The Pegula Ice Arena Operations and Events Manager, or authorized designee, shall submit and approve the Journal Entry for Incoming Funds electronically in SIMBA in accordance with the approval paths established by the Financial Officer. The Operations and Events Manager enters the cash deposits and uploads the bank validated deposit slip as supporting documentation, and any credit card sales once they settle, into SIMBA.
There are four types of positions, who are all wage payroll employees: (1) front of house team members and team leaders, (2) back of house part-time tech service ice resurfacer drivers, (3) hockey instructors, and (4) figure skating instructors.
All patrons receiving private lessons are rung through the POS system and a receipt is given. The patron must give a copy of the receipt to the instructor prior to the instructor giving them the lesson. The instructor fills out the private lesson instruction sign in sheet located at the skate rental desk and enters the time of day, length of lesson, and the skater's name. The instructors turn in the receipts to their director. Bi-weekly, the directors reconcile the receipts to the sign in sheets and the private lesson reports in the POS as they approve the instructor's private lesson instruction hours that were submitted in WorkDay.
Each instructor is scheduled for their group lesson shifts through SLING, the employee scheduling software. The directors verify time and attendance in SLING versus what shifts the instructors submit in WorkDay before they either approve the submissions or send them back to the instructors to change.
The front of the house team members and team leaders, and the back of house part-time tech service ice resurfacer drivers are all scheduled for their shifts through SLING, the employee scheduling software. Their supervisor verifies time and attendance in SLING versus what shifts the staff submit in WorkDay before they either approve the submissions or send them back to the team member/team leaders/part-time tech service ice resurfacer drivers to change.
Every wage payroll period, the appropriate designated timekeeper/supervisor will complete the Wage Payroll for Wage Payroll employees. Part-time wage and tech service employees enter their time in WorkDay and submit it for approval. Their supervisor verifies the hours worked (and private lessons given/paid for) by checking data in SLING and Daysmart.
Standard University purchasing practices are to be observed when acquiring items for the Pegula Ice Arena. The Central Procurement section of the University Policy Manual, and the Central Procurement Forms section of GURU, provide detailed information on this subject.
All merchandise is entered through the POS inventory accounting system. The items are brought in by a physical count upon delivery, through merchandise receivable reports in the POS system, and then priced and added to the stock. An end of month inventory is taken, and adjustments made through the POS system.
Once a year, the Hockey Director and Assistant Facility Coordinator will supervise a physical inventory of rental items and report any abnormal results to the General Manager. A copy of the results of the physical inventory will be retained in the Assistant Facility Coordinator's office.
All sales are through the POS system. Reports can be generated at any time. The POS inventory account system keeps track of all sales and returns. All sales are credited to Cost Center 8190400704, Fund 11200000026, GL 48070000 Intercollegiate Athletics Revenue.
Once a fiscal year, the Assistant Facility Coordinator will supervise the physical inventory of all merchandise items. The physical counts will be then matched up with the POS inventory account system reports for inventory.
The results of physical inventories that reveal the costs and actual quantities on-hand of inventory items for sale must be reconciled to Pegula Ice Arena records that indicate the quantities and costs of items that should be on-hand. Any variances between these two sets of figures indicates a problem of some type and must be investigated and resolved or explained by the Assistant Facility Coordinator and reported to the General Manager or Operations and Events Manager.
Rental and resale items which become damaged or obsolete while stocked are to be reported to the Assistant Facility Coordinator.
For retail items, the Assistant Facility Coordinator or another member of the management team shall either discount the selling price of the merchandise for quick sale, return the merchandise to the vendor, or dispose of the item through the University's Lion Surplus. Rental items are usually transferred to another area within the University (such as the Stone Valley recreational facilities) or must be destroyed.
All materials deemed unusable must be properly disposed of. Refer to BS15 Disposal and Purchase of Obsolete, Surplus or Scrap University-Owned Equipment, Supplies and/or Materials.
Items returned to a vendor must be done in such a manner that the vendor will either credit the University's account or issue a check made payable directly to the University. Returns should be coordinated with the assistance of Procurement Services.
For items to be liquidated through the University's Lion Surplus Department, see Procedures BS2011 Lion Surplus Operation including Sales Store, CR2004 Accountability for Transfers of Items of Value (Except Equipment), and CR2019 Accounting for Capital and Non-Capital Property (Equipment and Facilities).
Periodic reconciliations are to be performed by the direction of the General Manager or Operations and Events Manager to help ensure that related sets of financial documents balance, and thus evaluate the integrity of the record keeping system. Results of reconciliations are to be reviewed by the General Manager, and Operations and Events Manager.
On a monthly basis, University Monthly Budget Reports are to be examined to ascertain that the proper Pegula Ice Arena accounts were credited with all income received. Likewise, comparisons should be made to determine that purchases to stock are accurately reflected on both the University's budget accounting records and the Pegula Ice Arena's internal records.
See Procedure FN2002 Processing Returned Checks for complete details for checks returned by banking institutions.
Violation of a financial policy should be reported to your supervisor, unit manager, Human Resources representative, and/or office responsible for the policy and/or procedure. Where those resources are inadequate, you may choose to make an anonymous report through the Penn State University hotline by calling 1-800-560-1637.
The General Manager and Operations and Events Manager are responsible for monitoring the controls and methods as discussed in this procedure, as well as conducting periodic spot audits.
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. Audits relating to sponsored activities or other audits performed by external auditors may also be performed. The Financial Officer would also be responsible for collaborating with the external auditor and/or a central university officer related to these procedures.
University Records retention must be managed in accordance with Policy AD35 University Archives and Records Management, and Records Retention Schedules approved by the Records Management Advisory Committee, the Office of General Counsel, and Senior Vice President and Chief of Staff. These records retention schedules are derived from - or based upon - federal, state, and local statutes or regulations, University Policy, industry standards, and business needs. All University Records must be maintained in such a manner to provide ease of access, establish a suitable audit trail for all transactions, and to be reviewed prior to disposition.
University Records and Transitory/Disposable Record are defined below. See Policy AD35, Definition of Terms for additional information.
Upon completion of the retention period, University Records must be disposed of via secure destruction or transfer to University Archives, unless an exception to the disposition process set forth below applies. If the disposition method for University Records states "Review by Archives" on the records retention schedule, the employees responsible for those records should consult the University Archivist for a final determination of disposition. For University Records that must be securely destroyed, units may arrange for shredding services by either contacting the Blue/White Shredding Program or the Inactive Records Center.
Exceptions to the disposition process are as follows:
To safeguard the privacy of individuals, records that contain Personally Identifiable Information (PII), as defined in University Policy AD53 Privacy Policy, or student records, as defined in University Policy AD11 Confidentiality of Student Records, must be destroyed beyond recovery. For additional information regarding privacy and the protection of an individual's personal information, see Policy AD53 Privacy Policy.
Additional questions may be directed to the Office of Records Management.
There are no exhibits associated with this procedure.
For questions or additional details, please contact the Pegula Ice Arena General Manager.
To request changes to this procedures, please contact the Office of Systems & Procedures by submitting a GURU Technical Support Request form.
10/4/2024