3726.13  CAMPUS UNION OPERATING REVENUE TRUST, NO. 948/462

References:  Education Code, Sections 89721 and 89722; Education Code, 
Section 89304 (Bakersfield and Dominguez Hills only).

The Campus Union Operating Revenue Trust was established to provide 
campuses with a vehicle to account for campus union operations.

If an auxiliary corporation or organization has been established, campus 
union operations may be accounted in the auxiliary organization at the 
discretion of the President.

This trust was established at the time the Education Code section was enacted 
allowing students to vote a fee for campus unions.  The subfund was 
established to facilitate CSU accounting and reporting.

Income is derived from an annual transfer of funds from the Dormitory 
Revenue Fund/Subfund No. 265, Campus Union Net Revenue Account, and 
from commercial activities and investments.

Student Campus Union fees must be remitted to Dormitory Revenue Fund 
(580).  Auxiliary and Business Services determines an annual transfer 
disbursement from Dormitory Revenue to this trust.

 1.	Trust Projects

	See General Guidelines, SUAM Paragraph 3710.01.

 2.	Trust Agreements

	See General Guidelines, SUAM Paragraph 3710.02.

 3.	Working Capital

	See General Guidelines, SUAM Paragraph 3710.03, and SUAM 
	Paragraphs 3726.14.01 et seq. 3.

 4.	Budgets

	See General Guidelines, SUAM Paragraph 3710.04.

 5.	General Accounting

	See General Guidelines, SUAM Paragraph 3710.05 et seq.

 6.	Receipts

	See General Guidelines, SUAM Paragraph 3710.06.

 7.	Disbursements

	See General Guidelines, SUAM Paragraph 3710.07.

 8.	Purchasing

	See General Guidelines, SUAM Paragraph 3710.08.

 9.	Personnel/Payroll

	See General Guidelines, SUAM Paragraph 3710.09.

10.	Investments

	See General Guidelines, SUAM Paragraph 3710.10.

11.	Insurance

	See General Guidelines, SUAM Paragraph 3710.11.

12.	Reimbursement to General Fund

	Not applicable.