Systems and Procedures
A Division of The Corporate Controller's Office
IN

Procedure IA2025 - Fitness Facilities Fees

Intercollegiate Athletics

Policy Steward facilitating procedure: Acting Athletic Director

Table of Contents:


GENERAL:

The Strength and Fitness Department within Intercollegiate Athletics coordinates the various activities and events related to the fitness facilities and programs offered to the campus community of The Pennsylvania State University. Students, faculty and staff are eligible to participate in the advertised programs. Entrants are required to pay a fee to participate in the fitness classes and utilize facilities. Established fees have been approved in accordance with Policy AD15 - Fees and Rates for Facilities and Services.

Cash collection for Fitness Activities and classes is accomplished by either sale of Pre-numbered Admission Passes processed through the Intramural, Rec Hall, White Building, or Natatorium’s Fitness cash registers, or by the sale of semester and annual memberships (see Fitness Membership). Designated University affiliates also have the option of purchasing a membership at the White Building. The Director of Strength and Fitness is responsible for maintaining the integrity of the pre-numbering sequence of the passes and receipts, and for facilitating security for them in the building safes.

A change fund has been established in accordance with Policy FN04 - Petty Cash and Change Funds and FN05 - Operating Cash Funds. Custody of the fund has been assigned to the Director of Strength and Fitness or designated building manager. Access to the fund will be limited by the Director of Strength and Fitness or his/her designee.

It is the established policy of the Strength and Fitness Department not to issue refunds. In exceptional instances (e.g. a person who buys a membership becomes injured), a refund may be authorized only by the Director of Strength and Fitness. See Policy FN08 - Refunds for further information regarding refunds.

This procedure outlines the necessary controls and fundamental responsibilities required to collect and report fees for fitness facilities and classes collected by the Strength and Fitness Department.

PROCEDURE:

REGISTRATION - FACULTY / STAFF / STUDENTS

Faculty, Staff and Students may participate in fitness programs by registering and paying for a semester or annual membership online. (Designated University Affiliates also have the option of purchasing a membership at the White Building.) Within 24 hours, the patron’s Penn State id+ card will become active for the annual, semester or current semester selected.

Upon entering fitness classes or fitness facility, all participants must scan their PSU photo id+ card and initial the appropriate PSU Fitness Attendance Sheet (Exhibit "A"). The sheet contains the Assumption of Risk waiver and by initialing the sheet, the patron indicates that he/she is aware of the risks associated with physical activity.

Single Admission Passes maybe also be purchased at the I.M. Building, Rec Hall, Natatorium, and White Building by an individual with a valid ID+ card or by a guest over the age of 18 of the person with the valid card. A guest must also present an acceptable form of photo ID to purchase the Admissions Pass. The cash register operator rings the sale of a one day consecutively numbered Admission Pass (Exhibit "B") into the building’s fitness cash register. The pre-numbered Admission Pass serves as the receipt for the transaction.

Admission Passes must be filled out completely, including the Participation Agreement and the Participant’s Certification prior to entrance into the fitness class or facility.

Upon entrance to the class or facility, the Admissions Pass holder is required to present an acceptable form of photo ID in addition to the pass.

OTHER FEES COLLECTED

Locker Fees - Locker fees in all the Division’s facilities are collected, reported and deposited per Procedure IA2020 - Collection of Locker Room Facilities Fees and Charges.

Lost or Damaged Equipment - Occasionally a facility’s equipment is lost or damaged. The assessed charges (approved by the corporate Controller) are collected and the customer is issued a pre-numbered receipt.

VOIDS

Whenever an Admissions Pass or membership is incorrectly recorded on the cash register, the supervisor voids the entry by using the "VOID" key on the register. The customer's cash register receipt for the incorrectly keyed entry is retained and the transaction is reentered following the correct procedure as stated in the "Regular Collection of Fees" section of this procedure. The cash register operator indicates "VOID" on the incorrect receipt. On the reverse side of the receipt, the operator must describe the reason for the voided transaction and initial the receipt. The voided cash register receipt is retained in the cash register drawer for later reconciliation by the Director of Strength and Fitness or his/her designee.

Any Pre-numbered Receipt or other pre-numbered form, including cash register receipts used during the course of business must be voided and may not be discarded. Instead, that form (all parts of a multi-part form/document) are marked "VOID" and kept intact for later reconciliation and validation of numeric sequence.

At reconciliation, all voided documents (i.e. cash register receipts, Pre-numbered forms, etc.) are reviewed by the Director of Strength and Fitness or his/her designee with the responsible operator/preparer. The Director of Strength and Fitness or his/her designee initials each voided document to evidence his/her review and consideration.

RECONCILIATION AND SCHEDULING

Reconciliation

The cash register operator closes the registers at the established time each day. The operator counts the total cash on hand for each register. An adding machine tape of all checks and money orders collected that day is prepared. The total check and money order items and amount are recorded on the face of the form for each register. The change fund is separated from the total cash on hand and secured in the safe until the next cash register operation is begun and the change fund recounted to begin that shift. The cash register drawers are left empty and open overnight.

While the cash register operator is counting and recording the cash and checks on hand, the Director of Strength and Fitness or his/her designee uses his/her key to run the cash register "Z" clearing tapes (the Director of Strength and Fitness or his/her designee has sole possession of the keys used to prepare these report tapes.) After the clearing tape has run, and after the cash register operator has recorded the cash counts on the Daily Cash Reconciliation, the Director of Strength and Fitness or his/her designee records in ink the reset number from the tape on the Daily Cash Reconciliation form initiated by the cash register operator for that day's reconciliation and confirms that the total of the “Z” tape matches the cash on hand. The sequential integrity of the recorded reset numbers are reviewed and confirmed. The "Z" tape is then given to the cash register operator for completion of the Daily Cash Reconciliation (Exhibit "C"). In addition, the beginning and ending Admission Pass numbers are entered on the Daily Cash Reconciliation form and verified by a co-signer.

The cash register operator records the totals as identified on the "Z" tape and any Pre-numbered Receipt copies, on the "Reconciliation of Cash Registrations" section of the Daily Cash Reconciliation form. The required computation is performed to arrive at the "Total Cash Registrations." The total is compared to the previously computed "Total Deposit." Any difference must be recorded and reported as Cash Over/(Short). (Overages and/or shortages of $20.00 or more are reported to the Director Strength and Fitness or his/her designee, who must sign the Daily Cash Reconciliation, signifying his/her review.) The completed form is signed by the cash register operator. Cash, checks, and money orders are secured until deposited in accordance with Policy FN01 - Processing Cash Revenues.

Scheduling

Schedule of Fitness classes and facilities are posted and obtained via the hot line and other sources. A class may be canceled at the discretion of the Strength and Fitness Department if not enough interest is generated.

DEPOSITING AND REPORTING COLLECTED FEES

Preparation of the Deposit

When the total of cash and checks on hand reaches the prescribed limits as stated in Policy FN01, the Staff Assistant or staff member prepares the monies for deposit. A Report of Cash Receipts (ROCR) is prepared in accordance with the instructions on IBIS. The "Details" section of the ROCR identify which fees were collected, the collection date(s), cash register reset number(s), Admission pass numbers, issued Pre-numbered Receipt numbers (when applicable) and the total amount to be deposited. The "Accounts Credited" section distributes the income to the proper department number(s); fund number 10010 (Fees Income); and object class code 030 (Sales Income). Any difference of cash and registrations identified during the reconciliation is recorded to Cash Over/(Short), account number 0752. (If the cash over/(short) exceeds $20.00, it must be approved by the Director of Strength and Fitness on the ROCR.)

Reporting the Deposit

The staff assistant or Staff Member retains one copy of the prepared ROCR with the support documentation (i.e. Daily Cash Reconciliation(s), Register "Z" Clearing Tape(s), etc.). A copy of the ROCR is forwarded to the Athletics Finance Office once the receipt is received from the bank.

Making the Deposit

The original deposit slip is put in a Bursar deposit bag along with the cash and check receipts to be deposited. The bag is locked, and the deposit is made in accordance with locally established and approved procedures and Procedure CR2004 - Accountability for Transfer of Items of Value (Except Equipment) and Procedure CR2005 - Depositing Cash Revenues.

The Financial Officer verifies the deposits reported on the ROCRs with the monthly budget reports as well as the applicable auxiliary accounting reports. This examination ensures that all reported deposits have been accurately recorded.

The Financial Officer also reviews the Pre-numbered Receipts, and pre-numbered Fitness passes to ensure their authenticity, as well as the integrity of the numeric series.

FINANCIAL RECONCILIATION

At least quarterly, reconciliations are performed under the direction of the Director of Strength and Fitness to help ensure that related sets of financial documents balance, and thus test the integrity of the local record keeping system. A check of the Daily Cash Reconciliation forms as to the computational correctness, validity of reset numbers, Admission Pass Numbers, Pre-numbered Receipt series, and the accurateness of posting figures from the closing "Z" tape and Pre-numbered Receipts is performed at least quarterly. Comparisons between ROCR's and Daily Cash Reconciliations are also performed, thereby assuring the proper deposit and recording of the fees. Results of reconciliations are reviewed and initialed by the Director of Strength and Fitness. If there are discrepancies the Director of Strength and Fitness will perform reconciliations on a more frequent basis until the problem is resolved.

PROCESSING RETURNED CHECKS

The Strength and Fitness Department will be notified by the Bursar when a check in payment of a fee has not been honored by the issuing bank. The appropriate staff, along with the Financial Officer, will follow the procedure as outlined in Procedure CR2002 - Processing Returned Checks.

AUDIT COORDINATION - FINANCIAL AND PROCEDURAL

The Director of Strength and Fitness-and his/her staff 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 monitoring the financial activities of the Strength and Fitness Department and performing spot audits on a monthly basis.

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:

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: 04/18/12

Most recent changes:

Revision History (and effective dates:)