Budget and Finance Policy and Procedure Office
A Division of The Office of Budget and Finance
A Division of The Office of Budget and Finance
The Strength and Fitness Department within Campus Recreation coordinates the various activities and events related to the fitness facilities and programs offered to the campus community of The Pennsylvania State University (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 must be reviewed and approved by the Vice President for Student Affairs and the Associate Vice President for Budget and Finance.
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 Long-Term and Short-Term Advances. 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 their 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 and becomes injured), the Director of Strength and Fitness may only authorize a refund. 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.
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 they are 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.
Locker fees in all the Division's facilities are collected, reported, and deposited per Procedure RS2020 Collection of Locker Room Facilities Fees and Charges.
Occasionally a facility's equipment is lost or damaged. The assessed charges (approved by the Associate Vice President for Budget and Finance) are collected, and the customer is issued a pre-numbered receipt.
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 their designee.
Any prenumbered receipt or other prenumbered 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 their designee with the responsible operator/preparer. The Director of Strength and Fitness or their designee initials each voided document to evidence their review and consideration.
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 their designee uses their key to run the cash register "Z" clearing tapes (the Director of Strength and Fitness or their 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 their 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 is 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 their designee, who must sign the Daily Cash Reconciliation, signifying their 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 Cash Revenues and Procedure FN2005 Processing Cash Revenues.
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.
When the total of cash and checks on hand reaches the prescribed limits as stated in Policy FN01 Cash Revenues, the Staff Assistant or staff member prepares the monies for deposit. A Journal Entry for Incoming Funds is prepared. An attachment is created to 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. A credit distributes the income to the proper cost object(s), cost center or internal order. Any difference of cash and registrations identified during the reconciliation is recorded to Surplus/Deficiency, commitment item 22020050. If the cash over/short exceeds $20.00, a Journal Entry must be approved by the Director of Strength and Fitness.
The staff assistant or staff member creates a Journal Entry with the details attached.
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 FN2005 Processing Cash Revenues.
The Financial Assistant verifies the deposits reported on the Journal Entry with the attached documents. This examination ensures that all reported deposits have been accurately recorded.
The Business Manager reviews the prenumbered receipts, and pre-numbered Fitness passes to ensure their authenticity, as well as the integrity of the numeric series.
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 posted monthly income 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.
The Strength and Fitness Department will be notified by Accounting Operations 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 FN2002 Processing Returned Checks.
Violation of a financial policy and/or procedures should be reported to your supervisor, your Human Resources representative, unit manager, 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 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 collaborating with Internal Auditing when audits are being performed in the administrative area. Audits pertaining to sponsored activities or other audits performed by external auditors may also be performed. The Financial Officer is also be responsible for collaborating with the external auditor and/or a central University office 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.
For questions or additional details, please contact the Senior Assistant Director for Business Services, Campus Recreation.
To request changes to this procedure, please contact the Office of Systems & Procedures by submitting a GURU Technical Support Request form.
November 21, 2024