2144  IN-KIND PAYMENTS TO RESIDENT STAFF

Reference:  ABS 89-21.

Housing programs are authorized to pay resident staff with in-kind services 
in lieu of a salary.  This in-kind remuneration consists of all or a fraction of 
the resident staff's license and board fee.  In addition to the provisions of 
SUAM 2146 regarding the license signed by all student housing residents, the 
license signed by a resident staff member should be amended by an 
attachment that details their duties and responsibilities.  The form and value 
of the remuneration should be listed in conjunction with the party receiving 
the service (housing program or food contractor).  The four possible in-kind 
payment examples and accounting procedures for each are listed below; 
resident staff may be paid in-kind by any one or any combination of them.

If the resident staff member receives in-kind remuneration for:

1.	The license fee (all or a fraction) for services rendered to the housing 
	program:

No budget or accounting entries are required.  The Office of Auxiliary and 
Business Services will issue an annual coded memorandum in May 
requesting the total annual in-kind expenses for each campus.  Campus 
responses to the coded memorandum will be reported by Auxiliary and 
Business Services as adjustments to the annual audited financial statements.

2.	The board fee (all or a fraction) for services rendered to the housing 
	program:

The housing program must reimburse the food contractor for the expense of 
feeding resident staff.  The expenditure should be budgeted under the Student 
Support subprogram as a Services to Other Funds and Agencies expense.  A 
separate contract should be executed between the Dormitory Revenue Fund 
and the food contractor.  This contract will allow the housing program to pay, 
through the State Controller, an invoice from the food contractor for the 
expense of resident staff meals.

3.	The license fee (all or a fraction) for services rendered to the food 
	contractor:

The housing program should budget the revenue received from the food 
contractor under Food Service Operation.  An agreement should be executed 
between the food contractor and the Dormitory Revenue Fund for the 
amount of the license fee paid to the Dormitory Revenue Fund by the food 
contractor.

4.	The board fee (all or a fraction) for services rendered to the food 
	contractor:

There are no budget or accounting entries required for the housing program.

If a resident staff member is paid in-kind by a combination of the above 
examples, the campus must apply the appropriate procedure to each fraction 
of the in-kind payment made.