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University Policy 132

AUXILIARY SERVICES AND RETAIL SALES

Date of initial approval and revision history thereafter: January 25, 2022

Policy topic: Business Administration and Auxiliary Services
Administering Office: Auxiliary Services and University Controller鈥檚 Office

I. Policy Statement

The purpose of this policy is to ensure that Western Carolina University efficiently provides goods and services that comply with applicable state laws and regulations, meet the University鈥檚 contractual obligations, are managed by authorized service providers, avoid duplication of services, are provided at the lowest practicable cost, and are generally in the best interest of the campus community and the University鈥檚 instructional mission. The University has an ethical, legal, and financial obligation to act as a fiduciary for the taxpayers of North Carolina. As such, retail sales must only be performed by Auxiliary Service Providers, unless an exception has been granted, so that the use of state funds to support retail sales is appropriately minimized.

II. Scope

This policy applies to all retail sales and auxiliary services performed at Western Carolina University, as governed by NC General Statute 搂 66-58 (sale of merchandise or services by governmental units) and 搂116-36.1 (regulation of institutional trust funds).

III. Definitions

  1. RETAIL SALE 鈥� The purchase of goods or services by consumers including students, faculty, staff, and members of the campus community using any form of tender.
  2. AUXILIARY FUNDS 鈥� A category of institutional trust funds regulated by State law and result from the sale of merchandise and the rendering of services provided by self-supporting auxiliary service operations. 
  3. AUXILIARY SERVICE 鈥� Goods and services provided for the benefit of students, staff, faculty or members of the public who have been invited to campus for some purpose related to the institutional mission.
  4. AUXILIARY SERVICE PROVIDER 鈥� The University鈥檚 authorized provider for a given set of goods or services. The accountable officer or designee for the corresponding trust fund is typically the unit鈥檚 director.
  5. AUXILIARY ADMINISTRATION 鈥� The University program that establishes and assesses internal charges on select University auxiliary services. The assessed charges generate funds for designated operational units that help support University auxiliaries, fund a portion of overhead support operations, and/or provide scholarship resources for the University. This program is managed by the Department of Auxiliary Services.

IV. University Auxiliary Service Providers

Auxiliary Service Providers have exclusive operating rights for their covered service areas. The following providers are recognized by the University:

  1. Academic Camps and Conferences
  2. Athletics
  3. Auxiliary Camps and Conferences
  4. Belcher College of Performing Arts Performances and Groups
  5. Campus Activities
  6. Campus Recreation and Wellness
  7. CatCard
  8. Counseling and Psychological Services
  9. Educational Outreach
  10. Facilities Management
  11. Health Services
  12. Mountain Heritage Museum
  13. Orientation Programs
  14. Residential Information Technology
  15. Office of Student Conduct
  16. Trademark Licensing
  17. Western Carolina Power (Electric Resale)

Other providers may be subject to this Policy, and this is not to be considered an all-inclusive list.

In addition, the following Auxiliary Service Providers have the right of first refusal for retail sales and operations in their covered service areas: 

  1. Beverage and Vending Services
  2. Bookstore, Book Rental, Clothing and Gifts
  3. Cat-Tran
  4. Dining Services
  5. Parking Operations
  6. PawPrint
  7. Printing and Mailing Services
  8. Residential Living
  9. Student Computer Purchasing
  10. Telephone Services

Use of an alternate provider in these covered service areas requires the applicable Auxiliary Service Provider鈥檚 permission in writing.

V. Auxiliary Assessment Charges and Distributions

Each Auxiliary Service Provider is assessed annually a charge of 4.5% of the prior fiscal year鈥檚 top-line sales and/or student fee revenues. This charge is generally applied in January of each year. The funds collected from the assessment charge are distributed on a flat-payment model to departments as directed by the Executive Council and approved by the Chancellor in coordination with 91热爆网鈥檚 annual budget process and in accordance with applicable State law.

VI. Compliance and Exceptions

  1. All Deans, Directors, Department Heads, and Administrative Officers are responsible for ensuring their faculty and staff comply with this policy.
  2. If a unit or department wishes to provide goods or services that would otherwise be provided by an Auxiliary Service Provider, an exception must be sought. Any such exception must:
    1. Have the written approval of the department of Auxiliary Services and the Controller鈥檚 Office
    2. Satisfy all state requirements governed by NC General Statute 搂 66-58 (sale of merchandise or services by governmental units) and 搂 116-36.1 (regulation of institutional trust funds)
    3. Meet all University requirements for handling and depositing funds
    4. Comply with all North Carolina and Western Carolina University purchasing policies
    5. Comply with the collection of any relevant sales taxes with the North Carolina Department of Revenue (NCDOR)
  3. Any exception to this policy regarding Auxiliary Administration assessments must be submitted annually as a written request, by the Auxiliary Service Provider, to the department of Auxiliary Services. Auxiliary Services will:
    1. Evaluate the request, considering budget implications and campus impacts
    2. Produce a recommendation
    3. Submit the request and findings to the Chancellor and Executive Council for consideration and action on the recommendation
  4. Any exception that was granted prior to the effective date of this policy is no longer valid. An exception request shall be resubmitted for review and approval in accordance with this Section.

VII. Responsibilities

  1. Auxiliary Service Providers are responsible for:
    1. The compliant management of specified Auxiliary Services
    2. Contributing to the Auxiliary Administration program, or operating with an approved exception
    3. Assist in the exception process for retail sales on an as-needed basis
  2. The Department of Auxiliary Services is responsible for:
    1. Considering retail sales exceptions and changes to Auxiliary Administration
    2. The management of Auxiliary Administration, including the collection of receipts and distribution of payments to departments
    3. Maintenance and enforcement of this Policy with the assistance of the Controller鈥檚 Office
  3. The Controller鈥檚 Office is responsible for:
    1. Considering retail sales exceptions
    2. Filing sales tax collected by Auxiliary Services for retail sales to NCDOR
    3. Maintenance and enforcement of this Policy with the assistance of the Department of Auxiliary Services

VIII. Policy Review

This policy shall be reviewed and revised every (4) years, or as necessary for the financial management of Auxiliary Administration.

IX. Related Policies

University Policy #82, 鈥淔acilities Use and Public Art鈥�

University Policy #110, "Conferences and Events Policy"

University Policy #114, "Solicitation, Assemblies, Public Addresses"