Membership Payments and Accounting Procedures
General Criteria for Memberships
The University of Southern Maine will join organizations that promote the advancement of education and research, enhance the professional standing of its administrative personnel and faculty, and facilitate favorable campus‐community relations.
• Costs are considered in relation to benefits.
• Membership in an organization must be used primarily for business purposes, i.e., activities that contribute to any one of the University's major functions of teaching, research/scholarship, or public service.
• Institutional rather than individual memberships shall be obtained whenever possible, since the former often allow participation by several or alternate employees. Individual memberships shall be purchased only if particular circumstances warrant an exception; the decision to grant an exception shall be based on an evaluation of the benefits to the University.
• In no case may more than one institutional membership in any organization be purchased on the campus.
• Memberships and employee participation in community organizations should be held to the number necessary to achieve effective campus‐community relations within a reasonable expenditure of funds.
Centrally Funded Institutional Memberships
Institutional memberships are those that pertain to the University of Southern Maine as a whole (e.g., New England Association of Schools and Colleges, American Association of Schools and Colleges). These memberships will be paid from a central account administered by the Chief Financial Officer. If the Chief Financial Officer determines that a membership does not qualify for central funding, his/her decision can be appealed to the President.
Only the membership cost is paid centrally. Any additional costs (e.g., conference attendance, charges for goods or services) are the responsibility of the unit incurring the expense.
Other Institutional Memberships
Institutional memberships that benefit a separately identifiable unit of USM are the responsibility of the area. Examples include memberships in professional associations Revised 7/2/09 RRC (NACUBO, NASPA, NACADA, etc.) and those necessary for specialty accreditations (AACSB, ABA, CSWE, TEAC, etc.). These costs may be distributed among units.
Individual memberships in professional organizations and groups may be paid when the value gained from the membership demonstrably exceeds the cost. The best example of this is when an individual membership provides access to goods, services, or discounts that clearly exceed the cost of the memberships. Individual memberships must be authorized by the head of the relevant Division. Costs may be distributed among units.
Accounting for Memberships
Account number 60300 is typically used to recognize most institutional memberships. Accreditation fees, however, should be identified with account number 60301.
Individual memberships should be charged to account number 60300 with a class code of 01. This includes any individual membership included in the cost of conference attendance.