Prelude
Each semester, ninety five percent (95%) of revenues for all classes with course fees will be deposited into the course fee account (for that class). Not all students pay at the same time, so not all funds are available at the beginning of the semester. Five percent (5%) is retained by WSU.
Formula for calculating course fee revenue for a specific course
Number of students enrolled multiplied by course fee, multiplied by .95 [i]
Making Purchases
Course fees provide funds for tools, equipment, or products that have continuing value to the specific student charged for the fee. Course fees also can provide for the purchase of services not normally provided by WSU, including, but not limited to, expenses related to specialized field trips; off-campus construction of student designs; and operations expenses associated with computer laboratories.
Purchases must be pre-approved by the program coordinators of the discipline of the course. Course fees and are limited to the expenditure objects associated with the account (e.g., wages, goods and services, travel). Items purchased with course fees should not normally be available for purchase in the local area. Purchases can be made via purchase order, department requisition, or by use of the SDC purchasing card (P-card). The P-card can only be checked out to employees on a current, paid appointment. When using the P-card it is required to be returned to the Administrative Team as soon as possible, with an itemized receipt. (SDCPPM 6.3 for Purchasing Guide).
The following identify specific (though not an exhaustive list of) uses for course fees:
- For travel related expenses for the entire class for things such as travel to project sites, interaction with communities or “clients” or travel to professional offices for reviews.
- Bringing professionals to Pullman to review student work or make presentations to the class.
- Materials that as a whole benefit the entire class and not individual or small group work. As an example, this could include materials to build a site model that will be used for the entire class.
Things course fees cannot be used for:
- Course fees cannot be used for printing of student projects using the SDC facilities or other vendors. Exception: things such as a course pamphlet, book or publication documenting student work from the semester could be done with course fees.
- Course fees cannot be used to purchase materials for individual students or small group projects.
Generally, course fees cannot be used to purchase food. Food items for things such as snacks for reviews in Pullman or taking reviewers to dinner in Pullman need to come from 17A funds.
The main criteria are that the funds need to be used for only those things that benefit the class, as a whole, in an equal way.
Use of Course Fees for Travel
Course fees may be used to cover expenditures related to travel. This includes the cost of contractual services in connection with carrying persons from place to place (e.g., flights, charter buses, motor pool); furnishing of accommodations related to actual travel (e.g., hotels, hostels, or other lodging); and/or other expenses necessitated by travel. The course fee must cover all projected expenses for students and faculty/staff involved in the travel unless otherwise stated.
Students are typically responsible for all meals and personal incidentals associated with travel; faculty/staff may be reimbursed up to appropriate per diem levels for the city/location being visited. For ease of reservations and payments, and with respect to liability, it is expected that students and faculty/staff will stay at the same accommodations and will participate in group transportation for duration of the travel. Any exceptions must be approved by the program head and/or director (depending upon the course under which travel is occurring).
Planning for Travel
An approved SDC Group Travel Authorization Request form must be on file before any purchases can be made. The Administrative staff can help faculty members develop a budget by providing account carryforward balances, estimating revenue from course fees, and keeping track of estimated expenses.
Faculty leading the travel are responsible for researching flights, hotels, transportation, meals (if included), and admission passes or tour fees. Staff are only available to facilitate purchasing and contracts and should be consulted in advance for information about contacts (hotels or transportation services used in the past) and university resources and policies related to travel (e.g. motor pool, per diem, liability and risk). Travel reimbursement requests (via an SDC Travel Reimbursement form) must be submitted no later than ten (10) working days after the conclusion of travel. Reimbursement requests submitted after 60 days from the conclusion of travel will be assessed as taxable income per IRS Publication 463. (SDCPPM 6.4 for Travel Guide).
Surplus
Revenues that greatly exceed expenditures at the end of the fiscal year will warrant an audit of the fee at the current level by the Controller’s Office. A 10% surplus is considered reasonable and will be available for use in the following year(s). Course fees that maintain over 10% surplus for extended time are subject to removal by WSU.
Deficits
Deficits are not allowable in the course fee account. Expenditures which create deficits are the responsibility of the program offering the course. Faculty members teaching a course with a course fee must be aware at all times about the amount remaining in the account, and the administrative manager should alert faculty member and/or program head and director if the account is running close to zero—or if a particular purchase will take the account into the negative. Faculty members must request additional funding from program heads, and program heads must consult the General Expenditure Guide (SDCPPM 8.1) to ensure the expense is permissible, and to determine the proper account from which to draw. Program heads are under no obligation to grant the request.
[i] The academic program manager shall request (prior to the start of each academic year) a list of students from the WSU Office of Veterans Affairs who will receive a waiver of special course fees to account for money that will not be received (e.g., for study tour expenses, shop fee, computing fee, etc.). It is recommended that these budgets operate with the allowable surplus to account for exceptions and/or unexpected circumstances each year.