ࡱ>  A2bjbj .Nhh)a11111EEE8}D,EL(LLLLLLLN.Q8L1"L11Ld11LL]ID L KxE$J&qLL0LJFfQ;fQL LfQ1 Ld|d_TLLLfQ :  POLICY AND PROCEDURE Title: GBC FOUNDATION ACCOUNTING GUIDELINES Policy No.: 2.13 Department: GBC Foundation Contact: Foundation Executive Director Policy ɫ Foundation has been duly established as a non-profit corporation within all of the provisions of the United States Internal Revenue Code Section 501(c)(3). Members of the NSHE Board of Regents are corporate members of the Foundation and have the responsibility of assuring the people of the State of Nevada that GBC Foundation acts within the authority of its Articles of Incorporation and Bylaws and in accordance with the policies of the NSHE Board of Regents, the laws of the State of Nevada, and the Internal Revenue Code. The Foundations mission is to provide private sources of funding for the scholarships, programs, and facilities of ɫ (the College). This is achieved primarily through cultivation and management of fiscal resources and promotion of the Colleges image throughout the region. GBC Foundation has a Governing Board of Trustees consisting of a maximum of 35 trustees who provide oversight for the activities of the Foundation. All contributions made for the benefit of ɫ, both cash and in-kind, must be coordinated in advance of the contribution. Any contributions received without advance coordination with the Foundation are subject to being returned to the donor if the Foundation determines that such gifts are not in keeping with the goals, objectives, policies, laws and priorities of the ɫ, Nevada System of Higher Education, and applicable entities, including the Internal Revenue Code and Nevada Revised Statutes. Procedures The GBC Foundation conducts its administrative and accounting procedures based on NSHE Title 4, Chapter 10, Section 9, summarized as follows: Institutional Administration1.1 Compliance with Institutional Goals. The President shall have the responsibility to see that the gifts to the institution are in keeping with the goals, objectives and priorities of the institution and of the Nevada System of Higher Education. 1.2 Internal Accounting Control. The President of each institution shall be responsible for establishing and maintaining a system of internal accounting controls, which will provide the institution with reasonable assurance that: There is an objectively measurable separation of the Foundation from the institution and that institutional assets are safeguarded against loss from unauthorized use or disposition; Transactions with the Foundation are executed in accordance with Board of Regents' and institutional policies; All transactions with the Foundation are recorded properly to permit the preparation of financial statements in accordance with generally accepted accounting principles as promulgated by the Governmental Accounting Standards Board. (B/R 8/04); The institution does not use the Foundation for the purpose of circumventing state policies or rules and regulations by engaging in activities or making expenditures which have been denied the institution for other than purely financial reasons and could not withstand public scrutiny; The institution does not lend funds to the Foundation; The institution does not incur deficit cash positions with respect to Foundation grants in excess of 30 days. Reasonable interest charges for such deficits may be negotiated; The Foundation will dispose of capital assets received as gifts as soon as is practical to do so unless the Foundation makes an affirmative decision to retain the asset; The Foundation will not invest in land, engage in joint ventures or invest in equity positions in privately held stocks that are not listed on the New York Stock Exchange (NYSE), National Association of Securities Dealers Automated Quotation (NASDAQ) or other nationally recognized stock market without full disclosure to the Chief Financial Officer and the approval of the institution President. If such assets outside these categories are received as gifts, they may be retained if the President agrees to their appropriateness as investments. Such transactions must be disclosed to the Board of Regents Audit Committee at its next regularly scheduled meeting. If the President, on advice of the Chief Financial Officer, does not agree with the appropriateness of an investment or activity of the Foundation, the President must report that activity to the Board of Regents at the next regularly scheduled meeting. (B/R 8/04) 1.3 Compliance with Nevada Revised Statutes (NRS) 281.481. The institution has the responsibility to comply with NRS 281.481 that states that a public officer or employee shall not accept any salary, retainer, augmentation, expense allowance or other compensation from any private source for the performance of his duties as a public officer or employee. 1.4. Compliance with Foundation Gift and Grant Provisions. Upon acceptance of funds from the Foundation by the Board of Regents, the institution has the responsibility to manage the funds authorized by the Foundation with the same care and compliance with the gift and grant provisions provided all other funds managed by the institution. Contributions to the Foundation of Services, Assets, and Forgiveness of Indebtedness. Particular attention should be given to the recording and presentation of donated and contributed services which must be recognized both as revenue and as properly classified expenditures when they meet the criteria of the American Institute of Certified Public Accountants (AICPA) and the Financial Accounting Standard's Board. Contributions are defined to include gifts in numerous forms such as cash, marketable securities, land, buildings, use of facilities, materials and supplies, and services provided by NSHE employees. Unconditional promises to contribute such services or assets, in the future, are also defined as contributions for the purposes of this section. The Board of Regents' continued financial support of the Foundations is predicated on compliance with these guidelines. Compliance with Board of Regents Personnel Policies. The institution is responsible for compliance with Board of Regents' policy requirements, as periodically amended and outlined in the Board of Regents' Handbook. 2.0 Foundation Administration2.1 Financial Statements and Reporting . Annual financial statements will be prepared by the Foundation. Unless specifically exempted by the Board of Regents, the financial statements must reflect compliance with all applicable state and federal laws and Board of Regents' policy, and they must include an unqualified opinion by an independent Certified Public Accountant. Each Foundation within the NSHE must be audited annually by a Nevada licensed independent audit firm. The request by the Board of Regents for audits of procedures is interpreted to mean general administrative practices and accounting principles to be used by Foundation management in the preparation of the annual financial reports that the independent auditors will examine. All independent audits must be conducted in accordance with generally accepted auditing standards. If the Foundation desires an exemption from the audit requirements it must be requested in writing, along with the reasons for the request and the alternatives offered to satisfy reporting requirements to the Board of Regents before the corporations' financial year-end. (B/R 8/04) 2.2. Accrual Basis Accounting. Financial statements will be prepared on the accrual basis of accounting and in accordance with generally accepted accounting principles of the Governmental Accounting Standards Board. (B/R 8/04) 2.3. Gift and/or Grant Authorization Expenditures. The financial statements should adequately categorize expenditures as either gift and/or grant authorization also known as program expenditures that relate directly to the primary missions of the member institution, or general administration that include such costs as general administration, membership development, and fund raising for the Foundation. 2.4. Expenditures of General Administration. The foundation will have expenditures for salaries, travel, fund raising, office supplies, investment management services and other costs necessary for the general administration of the foundation's affairs, which must be reported annually to the NSHE Board of Regents. 2.5 Common Format Reporting. All reports, statements, expense summaries and the like required to be prepared by the foundation for submission to the Board of Regents shall, to the extent possible, be in a common format. The Chancellor shall coordinate reporting and the establishment of such common formats. 2.6 Public Information and Open Meeting Law. All reports, statements and expenditure summaries prepared for submission to the Board of Regents pursuant to this section shall be public records, available as such upon reasonable request. The GBC Foundation shall comply with the Nevada state law requiring foundations to observe the state's Open Meeting Law and the Open Record Law. The Open Record Law permits the protection of the names of contributors or potential contributors, the amount of contributions and any information which may lead to the discovery of contributors. 2.7 Required Disclosure to Donors. The foundation shall make clear to prospective donors that the foundation is a tax-exempt, non-profit organization and that all gifts are to be made payable to the GBC Foundation. The Foundation shall administer any restricted gift to the foundation in accordance with the wishes of the donor, and shall notify the donor if the foundation plans to delay, for any reason, the use of the restricted gift. 2.8 Compliance with Board of Regents' Gifts and Grants Policy. The foundations will be required to comply with Board of Regents' policy requirements, as periodically amended and outlined in the Board of Regents' Handbook. 2.9 Compliance with Reporting Procedures. All gifts and grants donated from any institution foundation to or on behalf of any NSHE institution or its employees must be reported in accordance with procedures established by the Chancellor. The foundation is precluded from making direct expenditures to or on behalf of any NSHE institution or its employees. All expenditures to or for the benefit of the NSHE institution or its employees must be in the form of a gift or grant of money, sum certain, to the institution. 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