B(9)

ROBINSON COLLEGE OF BUSINESS
MORALE AND COMMUNITY BUILDING FUND IN GSU FOUNDATION

Background

Historically, departments were permitted to spend from their GSU Foundation departmental funds for items not directly related to the conduct of business--e.g., office, holiday and birthday parties. Expenditures of this nature, not involving students or other individuals external to the University (e.g., alumni), are no longer permitted under the document titled "GSU Foundation Expenditure Policy" of November 1996 as contained in Section B(4) of the RCB Policies and Procedures Manual. However, this policy (page 6) does contain the following provision for such expenditures:

Each vice president and dean may create a Foundation account to receive gifts from
faculty/staff which may be used for funding activities and programs related to morale
and community building within their unit or area.

Furthermore, the Vice President for Development has indicated that each college can determine its own policies and procedures for such a morale and community building (MCB) fund but that MCB funds for individual departments will not be permitted for administrative and Internal Revenue Code reasons.

Policy

Subject to the availability of projected funds in the RCB MCB fund, each department may request and amount equal to $X times the number of faculty and staff in that department for expenditures not permitted under the GSU Foundation expenditure policy but justifiable as morale and community building expenditures. The amount available per individual ($X) will be determined annually by the Dean near the beginning of the fiscal year and announced to all departments.

Any department wishing to spend more than the per capita allocation as determined in the preceding paragraph will be permitted to do so up to a miximum equal to the amount of faculty and staff contributions to the RCB MCB fund from that department during the preceding year.

Procedures

Requests for disbursements from the RCB MCB fund are to be submitted on the regular GSU Foundation reimbursement request form with " RCB Morale and Community Building" written on the line on the form where the fund to be charged is to be inserted. When the expenditure is for a planned function or event (as opposed to an emergency situation), approval for the expenditure should be requested in advance. The Dean's Office review/approval process will include the appropriateness of the charge relative to the purpose of the fund and the amount spent by the department relative to the spending constraints specified in the policy section of this document.

(Approved by the Executive Committee 3/97)