The Business Office has the responsibility and accountability for budgets, expenditures and money management. This responsibility includes account and reporting of revenues, expenditures, receipts, and disbursements of University funds, including the activity fee paid by all students. This office oversees the student activity fee budget allocations approved through administrative processes involving students, faculty, and staff. It also provides high-level financial advisement to registered student organizations, ticket sales for student activity fee sponsored programs and events.
The information included on this web site is designed to provide essential information about business policies and procedures currently in effect at the University of Georgia.
The Cashier Window is open Monday-Friday, 9 am - 4 pm, and is responsible for selling tickets to University Union concerts, lectures, performing arts programs, and a variety of other events. UGA students usually receive discounts on these tickets by providing their UGACard to the cashier. In addition, the Cashier Window receives and issues cash receipts for deposits into student club and organization accounts.
Location: 320 Tate Student Center
Telephone: Business Office (706) 542-8514
Cashier Window: (706) 542-8074
All deposits of funds, purchase and check requests, and student travel requests are to be routed through the Business Office. The office will accept, identify, and code all funds deposited by student organizations and credit the organization account. A receipt of deposit will be furnished to the student organization indicating the date, amount, and source of funds.
The Business Office will supply the necessary deposit forms at the Cashier’s Window.
Expenditures must be reviewed for compliance with the University Policies and Procedures applicable to student organization accounts and, where applicable, the Student Activity Fee Allocation Guidelines. Routinely, expenditures are subject to the organizations uncommitted cash balance, budgetary compliance, and the University procedure as follows:
1. Purchases totaling less than $2,499.00 may be made by the student organization in consultation with the Business Office. Purchases expected to exceed $2,499.00 must have prior approval from the office, using a “Special Purchase Proposal” form.
2. Purchases which require competitive bids, purchases of equipment or purchases which are expected to exceed authorized spending limitations must be requested on a UGAMart Purchase Request, routed through the Business Office and on to the Procurement Office.
3. Any purchase, regardless of amount, in which the seller requires a written contract, purchase order, letter of acceptance, or other type of written commitment shall be requested as in (2) above.
4. Payment in advance for any type of goods or services is prohibited with the exception of subscriptions to periodicals and conference registration.
Student organizations which receive a student activity fee allocation are exempt from the payment of Georgia Sales Use Tax and Federal Excise taxes. However, many vendors will routinely add sales tax to purchases. When paying a vendor by University check request, the sales tax should be deducted from the amount due when preparing the check request. If a vendor adds sales tax to a petty cash purchase, the full amount, including the tax, will be reimbursed to the individual who made the purchase.
Student organizations which choose to maintain an agency club account with the Business Office will be required to pay applicable taxes on purchases.
All ticket sales, as well as goods and services sold by the Tate Student Center on behalf of student organizations, are subject to sales tax. Individual tickets generally will have the applicable sales taxes included in the ticket price. The Business Office will calculate sales tax, deposit ticket proceeds into the appropriate account, and file the necessary monthly sales tax reports on ticket sales.
The University Accounting system requires that the student organization accounts be budgeted for income and expenditures within specific budget categories. The budget categories for student organizations receiving an Activity Fee allocation will be governed by the nature of the allocation. Budgets for non-allocated student organizations are established on a fiscal year basis by the individual organization in consultation with the Business Office.
Examples of the budget categories utilized for the student organization accounts and the types of expenditures within each category are as follows:
A. Operating Supplies and Expense
B. Equipment and Books
C. Personal Services
All amendments to the student organization account budget are processed through the Business Office. Non-allocated student organizations may amend the organization budget upon written request to the office. The request should include the amount to be increased or decreased for the total budget for both revenue and expense as well as explaining the purpose of the amendment.
Student organizations receiving an Activity Fee allocation must submit a written budget amendment request to the Vice President of Student Affairs and forwarded to the Business Office. The purpose of the amendment request is to be fully explained detailing and justifying proposed changes in the budget. Once the Business Office reviews the request it will be forwarded to the Vice President. Upon approval, the Business Office will process the necessary budget amendment forms.
All forms referenced in this manual are available at cost from Central Office Supply and/or are on the University of Georgia or Tate Student Center web site. The “Request for Authority for Student Travel, Petty Cash Expenditure Reimbursement (PC-1)”, “Permission to Use Group Travel”, and “Group Travel Expenditure Summary” are available from the Business Office at no charge. The office will furnish each student organization with a small supply of each of the forms upon request on as needed basis. Each student organization should obtain as soon as possible a supply of “Purchase and Check Request” forms from Central Office Supply (COS) and other referenced forms for which the organization may have a continuing need. A purchase from COS will be automatically charged to the organizational account. All purchase orders, including COS orders, must be routed through the office for fiscal review and approval.
Contact the Business Office for access to a COS catalog and specific instructions for completing the COS order form.
Each student organization that is budgeted within the Student Activity Budget, as well as those organizations that chose to have Tate Business Services maintain their funds, is assigned its' own twelve digit account number. This number should be used in all deposits, expenditures, and correspondence with the office.