Welcome to Student Life / Fiscal Support Services Welcome Packet

Welcome to Student Life.

It is safe to assume by now that you are aware that our Student Life goal is to “Create the Extraordinary Student Experience,” and to do so, an entire group of central support operations has been created to support yours and other front-line operations. One of these central support operations is Fiscal Support Services.

The intent of this welcome packet is to

  • Provide you with an overview of Fiscal Support Services.
  • Help identify who to contact for business/fiscal assistance.
  • Inform you of some of our critical timeframes for planning considerations.
  • Inform you of some legal requirements, how to access University policies and procedures, and who you should contact for fiscal policy questions.
  • Ask your assistance to help prevent some of our policy exceptions, and
  • Provide you with considerations when you and/or your staff members are approving transactions.

This packet includes:

  • Fiscal Support Services Organizational Chart
  • Overview Relationship Diagram (Roles and Responsibilities)
  • Student Life Internal Control Structure document, which describes our control environment and fiscal processes

Dan Allen

Student Life Controller and Director, Fiscal Support Services

Office of Student Life

830 Lincoln Tower, 1800 Cannon Drive

Columbus, OH 43210

or 688-3318

Fiscal Support Services Overview

  • “Creates the Extraordinary Student Experience” by providing purchasing, accounts payable, accounting, deposit, general ledger reconciliation, and controls monitoring support for our Student Life operations and management so that they are able to successfully achieve their goals.
  • Oversees the Student Life Fiscal Service Center.
  • Focuses on customer services, accuracy, timeliness, and compliance.
  • Serves as Student Life’s liaison for fiscal processing, accounting, data security management, and internal controls/audits.

Your Key Business/Fiscal Contacts

Each AVP is responsible for their overall operations. The following table identifies the primary business managers that have been identified to support their AVP-level operations.

AVP Business Contact / AVP/Operation / eMail / Phone
Molly Ergezen / Recreational Sports / / 292-6513
Dave Fleming / Housing and Dining Operations / / 292-3950
Dan Huffman / Ohio Union and Student Activities / / 292-6045
Lisa Morton / Student Life VP’s and Strategic & Admin Support Operations / / 247-7896
Christopher Page / Success Group Operations / / 292-6688
Tom Reeves / Facilities Management and Logistics Operations / / 247-8207
Eric Stucke / Dining Operations / / 292-1498
Dave Wiseley / Ohio Union, Student Activities, and Recreational Sports Operations / / 292-7250

Fiscal Support Services Management Contacts (see Organization Chart)

  • Dan Allen – Student Life Controller ( or 688-3318)
  • Frank Grubb – Associate Director – Procurement [Purchasing and Accounts Payable] ( or 292-7306 (desk) or 614-638-9563(cell))
  • Amy Hookway – Associate Director – Accounting ( or 247-8129)
  • Meredith Krisher – Associate Director-Internal Controls ( or 292-8927)

Key Timeframes for Planning Considerations

  • Fiscal Year – Our OSU fiscal year is from July 1st until June 30th.
  • Fiscal Year-End – At the end of the fiscal year, we generally have approximately 20 calendar days with which to ensure that all prior fiscal year entries are recorded into the University’s general ledger.
  • Fiscal Month-End – The University closes its books monthly. Doing this helps to make sure that all transactions are entered into the general ledger in a timely manner so that the University (and our operations) are able to measure how we are doing and to provide accurate comparative data/metrics. The books remain open for 5 business days following the end of the calendar month so that all prior-month entries are able to be recorded. Fiscal status reports are available the day following the fiscal month-end close.
  • Purchase Card (PCard) Receipts – Provide original receipts to FSS within 48 hours of the purchase or return. FSS is required to enter the appropriate accounting information for each receipt/expense, usually within 4 days prior to the last working day of the calendar month. The 48 hours isn’t a policy, however, we are seeing it as best practices so that receipts are not lost and the transactions are reallocated within policy-required timeframe.
  • Purchase Orders – Our goal is to complete our portion of purchase orders within 3 business days of receiving a complete and approved “eRequest”. In most cases, our “delegated buyers” are able to enter and dispatch purchase orders that are under $5,000 and are not “restrictive items.” Otherwise, our buyers must enter a requisition and it goes to University Purchasing to review and create a purchase order. Please plan for an additional week or more at University Purchasing. If a “bid” is required, depending on the complexity, it may take from 3 weeks to several months.
  • Vendor Payments - University Accounts Payable cuts checks on Tuesdays and Thursdays.
  • Future Purchase Orders – Our University purchase orders generally expire at the end of a fiscal year. Therefore, annually, by the beginning of June, units are asked to submit purchase requests to establish purchase orders for the next fiscal year.
  • Deposits – FSS serves as a centralized deposit center for Student Life and the University. Our goal is that all deposits that come into the service center are processed that day.

Important Legal Requirements

  • Internal Revenue Service
  • Generally Accepted Accounting Principles (GAAP)
  • Ohio Ethics Law (overview is provided below)

The Ohio Ethics Law, enacted in 1973, prohibits public employees (which include all university full or part-time employees and student employees) from

  • Using authority or influence to secure something of value,
  • Soliciting or accepting something of value,
  • Receiving compensation from anyone other than their employer for doing their job duties,
  • Using authority to secure public contract for self, family members or business associates,
  • Having an interest in profits/benefits of public contract, or
  • Profiting from self-approved contracts.

The above situations are referred to as “conflict of interest”. Conflict of interest is considered as receiving a “premium” or other incentive, regardless if the employee receives any personal benefits or not.

Two other key elements required by the State are as follows:

  • Every employee must be held to the highest degree of public trust, and
  • All vendors must be given equal consideration to compete for providing goods and services.

University Policies

  • Our university policies are numerous and are available at
  • Depending on the policy type, if you have questions about the policies, your unit’s business manager or our Internal Controls team should be able to assist or guide you in the right direction.
  • Fiscal policies are set by the university; Student Life and our operations are not permitted to modify or add to the university’s fiscal policies.

Expenditure Watch List

The most common expenditure-related policy exceptions are:

  • After-the-Fact (ATF) Purchase Orders. ATF purchase orders are generally identified when an invoice is received by a vendor, and no purchase order has been pre-established to pay for the goods/services that were received. This situation generally reflects that a contract/agreement or commitment may have been established between the unit and someone outside of the university (in writing or verbal). The university requires that all contracts be in writing and that only select Business and Finance staff members are permitted to review and approve contracts or make commitments of university resources.
  • Missing Original Receipts/Documentation. To comply with university policies, original receipts and documentation is required to be submitted to the fiscal service center to document the transactions.
  • Transaction Pre-Approvals. Prior to any purchase or commitment, i.e. via purchasing card, blanket purchase order release, purchase using petty cash, travel, etc., transactions are to be reviewed and approved by someone that has been delegated the approval authority by the VP.
  • Contract Violation. Because the university has exclusive contracts with select vendors, such as Coke, UPS, and office supplies, any purchases that are in violation of university contracts are policy exceptions.
  • Sales Taxes Paid. As stated in the university’s expenditure policy, the university does not pay sales tax or use tax in Ohio or other states that have a sales tax exemption. Non-compliance should be treated as a policy exception.
  • Restricted Commodities. The university has a number of commodities for which pre-approvals are to be obtained at the college or university-level. The purchase of alcohol is the most common restricted commodity by Student Life operations.
  • Travel Reimbursements Not Processed within 90 Days of Travel. Upon completion of the trip, and within 90 days, university policies require that the traveler submit a Travel Reimbursement Form and supporting documentation to obtain reimbursement of expenses. The traveler’s signature is required.
  • Cash Advances or Group/Extended Travel Card Not Reconciled within 30 Days of Trip. Expenses associated with a cash advance or a group/extended travel card must be documented by original, itemized receipts (or equivalent documentation) and must be reconciled and substantiated within one month of the return date. Any cash in excess of the approved reimbursable expenses must be returned to the appropriate departmental account.
  • Split Purchasing Card Transactions. A “split purchasing card transaction” is one where two or more payments are made with a purchasing card to satisfy what a reasonable person would consider a single/distinct purchase, and where the cost of that purchase exceeds the card’s transaction limit
  • Split Purchase Order Transactions. A “split purchase order transaction” is one where any purchase exceeds the university’s bid limits ($25,000 for goods and $50,000 for services) for every combination of Fund, ORG, Program, Project, and Vendor, regardless of the purchase method used or account.

Approvers Watch List

Approval Prerequisites

  • Only individuals authorized to approve transactions, as documented on the current Student Life Delegation of Authority listing, are permitted to approve transactions,
  • No individual is authorized to approve their own transactions; transactions must be approved at a higher level,
  • AVPs are responsible to ensure that each listed individual has the necessary skills/training to properly complete the assigned tasks in accordance with appropriate policies and procedures, and
  • Approvers must have completed at least the following minimum courses, available on-line at
  • Institutional Data Policy Training
  • Business Expenditures
  • Business Responsibilities
  • Internal Controls, and
  • Understand & Prevent Fraud

General Considerations for Approvers

  • Is this an appropriate use of the public’s funds?
  • Is this something we are comfortable defending publicly?
  • Is this fair to all vendors that may want to compete for our business?
  • Is this aligned with our business plan?
  • Are we in compliance with policies, procedures and university contracts?
  • Are we getting the best goods/services for the best price?, and
  • Is this something the Vice President would approve?

The following are transaction-specific considerations for approvers, to help make sure that:

Procurement/Travel

  • The goods/services or travel are required to support the mission of the unit/university,
  • There is no conflict of interest, gratuities, premiums, or other incentives involved,
  • The costs/prices are the “best” prices (not necessarily the lowest prices), considering overall long-term support and maintenance costs,
  • There is adequate budget or funds available,
  • The accounting chartfield is appropriate for the transaction,
  • Ohio businesses, and State certified minority business and EDGE vendors have been adequately considered for the purchase of goods/services,
  • The expenditure complies with policies and procedures,
  • The purchase does not “split” bidding limits ($25,000 for goods and $50,000 for services), purchase card limits ($2,500), or petty cash limits ($50 total per day),
  • No unauthorized agreement or contract has been made with the vendor to provide goods/services (generally identified as an “after-the-fact purchase order” ) where a purchase order must be created to pay the vendor, after the goods/services have already been received,
  • The purchase complies with the university’s (prime vendor) contracts for all beverage purchases made using Coke products, UPS, office supplies contracts, and other contracts as established by the university,
  • Services are not being purchased using petty cash,
  • Alcohol will only be purchased after receiving prior approval by an authorized delegated approver and that available discretionary funds will be used and are available for the expenditure,
  • The expenditure complies with any fund restrictions, and
  • Adequate security and safeguards are available to secure goods that will be received.

Accounts Payable (Invoices/Vouchers)

  • The goods/services have been received (by reviewing the receiving documents) as detailed by the invoice and the purchasing contract/purchase order,
  • The prices are accurate on the invoice, according to quotes and the purchase order,
  • Ohio sales tax and tax in other tax exempt states (see are not being paid,
  • Invoice has been stamped with an appropriate payment authorization stamp and has been completed and signed by a delegated unit business approver, and
  • The receiving document is provided with the original approved invoice to the fiscal service center for processing, filing, reconciliation, and records retention.

Payroll Certification

  • The employee who received pay worked as an employee during the pay period.

Timekeeping

  • The employee worked the reported hours/days (period), and
  • Vacation, sick time, etc. are appropriately reported as documented on approved leave forms.

Again, welcome, and please let us know how we may be able to assist you and your operation to achieve our Student Life goal to “Create the Extraordinary Student Experience.”

February 1, 2012Page 1