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Business Procedures Manual

15.2 Auxiliary Enterprise Activities

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Auxiliary enterprise activities include:

  • Housing Operations: student apartments, residence halls, and faculty and staff housing.
  • Food Services: cafeterias, snack bars, and some vending operations.
  • Stores and Shops: bookstores, supply stores, gift shops, and uniform stores.
  • Health Services: health service operations with full-time staffing.
  • Transportation and Parking: all transportation and parking operations.
  • Other Service Units: barbershops, golf courses, laundry services, print shops, some vending operations, and other operations that cannot be logically categorized in any other defined activity.
  • Intercollegiate Athletics

Descriptions of these auxiliary enterprise activities are presented below.

15.2.1 Housing Operations

This enterprise is to reflect all housing operations for students, faculty, and staff.

Student Housing

  • Apartments: The operation of all apartments, whether rented to married or single students, is to be reflected in this enterprise.
  • Dormitories: The operation of all dormitories for students is to be reflected in this enterprise.
  • Hotels: The operation of all facilities usually associated with public service programs, i.e., hotels and motels, is to be reflected in this enterprise.

Faculty and Staff Housing

  • Apartments: The operation of apartments maintained exclusively for faculty and/or staff is to be reflected in this enterprise.
  • Houses: The operation of houses maintained exclusively for faculty and/or staff is to be reflected in this enterprise.

15.2.2 Food Services

This enterprise is to reflect all food service operations. Marginal operations in terms of volume and type should be examined carefully in order to determine whether the enterprise should be classified as a cafeteria or snack bar.

Cafeterias

The operation of food services that include meal preparation and significant kitchen operations should be classified as cafeterias and is to be reflected in this enterprise.

Snack Bars

The operation of small-scale food services that sell, in the main, packaged food, i.e., drinks, potato chips, crackers, candies, ice cream, etc., should be classified as snack bars and is to be reflected in this enterprise. Some operations classified in these enterprises might even vend hot dogs, hamburgers, or food for regular meals, as opposed to snacks or refreshments.


15.2.3 Stores and Shops

This enterprise is to reflect all operations of bookstores, supply stores, gift shops, and uniform stores.

Bookstores

Stores selling books and supplies to students and faculty are to be reflected in this enterprise. Occasionally some vending operations of small proportions might appropriately be attached to a bookstore. The materiality of the sales proceeds should serve as the basis for judgment.

Gift Shops

The operation of shops that vend gifts, i.e., art, glassware, jewelry, and souvenirs, is to be reflected in this enterprise. These operations are usually associated with public service areas or hospitals. Such shops may be operated as adjuncts to bookstores if deemed advisable by the administration.

Uniform Stores

Operations of stores that handle uniforms and military supply items for R.O.T.C. programs are to be reflected in this enterprise.


15.2.4 Health Services

This enterprise is to reflect the operation of health services that are large enough to require full-time staffing and are capable of caring for patients on a twenty-four hour basis. These operations would also have the services of medical doctors, either on a permanent basis or on a consulting basis.

Those health service operations that are smaller in nature, usually associated with institutions not housing students, should be included in resident instruction under the Student Services function.


15.2.5 Campus Transportation and Parking

This enterprise is to reflect the operation of campus transportation and parking systems.

Campus Transportation

This enterprise is to reflect the operation of transit systems designed to move students, faculty, and staff from peripheral parking lots to the central campus, and also to handle intra-campus traffic. When parking lots are operated in conjunction with this overall system, they are to be included in this enterprise.

This enterprise is also to reflect those operations that provide transportation to students for educational and recreational purposes. Transporting students on field trips, to debating tournaments, and for other educational functions are appropriate uses of vehicles included in this enterprise. Transportation of athletic teams to and from intercollegiate athletic events would also be an appropriate use.

In accordance with Section 7.11.4.2 of the BoR Policy Manual, users of institution-operated buses are to pay adequate rates per mile for such use in order to provide all maintenance, operating, and replacement costs for these buses.

Campus Parking

This enterprise is to reflect operations that provide parking for students, faculty, and staff on a rental basis. All appropriate costs to operate lots or facilities, such as security, maintenance, etc., would be included. However, lots or buildings operated as parts of campus transit systems would not be included in this enterprise, but would be included as part of Campus Transportation, as noted above.

This enterprise is not to include auto registrations that are primarily for vehicle identification. Revenue generated from vehicle registrations is to be included in resident instruction, as will expenses connected with this procedure.


15.2.6 Other Service Units

This enterprise is to include those operations that meet the definitions of auxiliary enterprises, but cannot be logically categorized in any other defined enterprise. These operations may include the enterprises listed below.

Barbershops

The operation of barbershops is to be reflected in this enterprise.

Golf Courses

This enterprise is to reflect the operation of golf courses that basically serve the institution community for recreational purposes. To whatever extent this facility is used for educational purposes, the cost should be appropriately reflected in resident instruction expenditures.

Laundry Services

This enterprise is to reflect operations that provide students with laundry services.

Print Shops

Print shops and duplicating operations that serve a larger market are to be reflected in this enterprise. Print shops and duplicating operations that serve a local campus are classified as administrative services and should be included in resident instruction.

Vending Operations

This enterprise is to reflect the operation of all systems that issue merchandise to the students, faculty, and staff.

If certain vending machines (isolated and few in number) are considered as part of Food Service or Stores and Shops, as described in sections 15.2.2 or 15.2.3, they may be excluded from this enterprise.


15.2.7 Intercollegiate Athletics

This enterprise is to reflect the operations of an intercollegiate athletic program.


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