STUDENT FEE REGULATIONS
Amended by 54LCB18 on 5/3/01
1.1 Purpose
The
purpose of the Student Fee Regulations is to provide a single document with
fiscal rules for all University of Colorado Student Union (UCSU) areas and
student groups funded by mandatory or optional student fees to follow in all
financial matters. All other
Legislative Branch Bylaws or Guidelines (Joint Boards, Student Organizations
Committee, legislative Branch) should be in accordance with the Student Fee
Regulations and can only include additional restrictions specific to that area
and may include no exceptions to this document.
1.2 State Law
The student
fees are considered state funds. The
state fiscal rules, procurement policies, University of Colorado Accounting
Office policies, and Procedures and Guidelines for use of University Facilities
apply to student fee expenditures. Any student fee regulation within this
document which has this symbol ¨ has been written in accordance with state laws or other
policies which supersede the regulations in all matters. Regulations with this symbol may not be
changed.
1.3 Responsibility
It
is the responsibility of all individuals having authority to appropriate or
spend student fee monies to be aware of these rules, and to comply with them,
and to ensure they are enforced. These
especially, but not exclusively, include the Executives, President Pro Tempore,
Finance Director, Joint Board Chairs and voting members, Assistant Finance
Director, SOC Chair, the individual Council of Colleges and Schools
Representatives and Representatives-at-Large, and officers of the individual
College and Schools student government bodies.
1.4 Student Fees
1.4.1 MANDATORY
Mandatory
student fees are defined as monies which are automatically assessed to all
students as a condition of enrollment.
Fees will be allocated by UCSU as approved by the Board of Regents for
designated areas as represented in the student fee package.
1.4.2 OPTIONAL
Optional
student fees are defined as monies that are voluntarily contributed by students
in support of a specific purpose. SOC
optional fees are to be appropriated by the SOC to officially recognized
student groups according to the SOC Guidelines. The Coloradan and Club Sports are also supported by
optional student fees but are required to follow these Student Fee Regulations.
1.5 UCSU Administration
1.5.1 UCSU officials are any students holding an
elected or appointed UCSU position as listed in Article 1.D of the UCSU
Constitution. These include but are not
limited to Executives, President Pro Tempore, Finance Director, Assistant
Finance Director, Joint Board Chairs and voting members, SOC Chair, Executive
Staff members, the individual Council of Colleges and Schools Representatives,
Representatives-at-large, and officers of the individual College and Schools
student government bodies.
1.5.2 UCSU Proper is
defined as a specific cost center encompassing the Executive and Judicial
Branches.
1.5.3 The Legislative
Council shall prepare an annual budget for its discretionary account, Joint
Board Chair salaries and non-classified staff and officer salaries of the
Legislative Branch
2.0 PRINCIPALS
AND GENERAL POLICIES
2.1 Policy Decisions
a. The UCSU is the body charged with making
policy decisions expenditures, assessments and distribution of student fee
monies. For that reason, any student
(including the Executive(s)) or student organization seeking a decision on an
area of student fee concern must initiate such an action through the
appropriate body of UCSU.
b. The President Pro Tempore is responsible for
ensuring that no student group proposals are funded that are in conflict with
any policies of the UCSU. To this end,
SOFO is not to allocate any student fee money for any student group funding
proposal without the signature of the President Pro Tempore indicating that
said proposal is not in conflict with any regulation of the UCSU.
i. Should a student group wish to obtain
funding for a project that is in conflict with either these Regulations or the
UCSU By-laws, that group may, with sponsorship from a member of the Legislative
Council to suspend the regulation in conflict (only the UCSU By-Laws, Student
Fee Regulations, the UCSU Election Code, the UCSU Standing Rules, and Roberts
Rules of Order may be suspended by Legislative Council). Should such a motion
pass, the President Pro Tempore must record the motion on the funding proposal
and affix his/her signature affirming that the proposal has been approved as
written.
ii. This provision does not provide any kind of
discretionary veto to the President Pro Tempore. Should the President Pro
Tempore decide not to sign a funding proposal, notice of specific violations
must be provided to the group seeking funding. An opportunity to correct the
proposal shall then be provided to the group.
c. All chairs (or an
appointee) of student fee funding bodies are encouraged to attend weekly funding
policy meetings where they will discuss the funding situation and resolve any
problems regarding student groups and availability of funding. Attendance at the meeting is required for
the Chair (or an appointee) of any funding body hearing a proposal that week.
2.2 Appropriate Uses of Fees
2.2.1 The fees must
be used in support of programs and activities open to the whole student body
and benefiting the maximum number of students possible. They must benefit the student body directly
through these programs and activities or through the support of UCSU cost
center operations.
2.2.2 As public
funds, student fees must be managed in compliance with the existing University
policies.
2.3 Inappropriate Uses of Student Fees
a. The fees may not be used in support of any groups which
systematically exclude from participation any student on the basis of religion,
race, ethnicity, nationality, creed, sexual orientation, marital status, age,
gender, political affiliation and/or physical disability.
b. Honor societies that discriminate on the basis of G.P.A.,
academic achievement, class standing, and fraternities and sororities or any
groups which do not have membership open to all students may be funded only for
events they sponsor which are on campus, free, and open to the public. Any of the above groups that receive student
fee monies and violate this regulation shall have funding privileges revoked
for a period of one year from the date of passage of the funding bill.
Fees
may not be used in support of or opposition to political candidates, political
parties, and ballot issues or for programs related to political
campaigning. Requests for student fee
support of partisan political activities will not be entertained. Political
organizations, being those organizations that are generally regarded as a part
of a political party, may be funded only for activities not related to their
political functions. Fees may be used
to provide a forum for open discussion of political issues. Fees may also be used to lobby for political
issues which are directly within UCSU’s areas of official concern, i.e.
educational funding, financial aid, or student life. This definition covers all areas from the local to the federal
level.
2.3.3 Balance
Balance
should be attempted when considering all funding proposals. Balance includes all perspectives (not
limited to liberal/conservative, male/female, straight/lesbian-bisexual-gay,
etc.)
a. The funding source will attempt not to fund proposals for events
scheduled elsewhere in the area, unless it provides a unique opportunity to the
campus.
b. Funded events should provide variety, and appeal to the
broadest spectrum of student interests.
c. Students should not be denied the opportunity to equal
access to fee fund so that they can advocate positions with which they agree.
Thus, you cannot fund one group with certain views and refuse to fund another
group with opposing views.
a. All student fee-funded events must be held on the CU-Boulder
Campus.
i.
In rare
circumstances, the President pro Tempore, the Speaker of Representative
Council, the Speaker of the Council of Colleges and Schools or the Chair of the
Cultural Events Board may waive this provision for a particular event deemed to
be beneficial for all students.
b. All student fee-funded events must be open to all students.
c. All student fee-funded event must be adequately advertised
to the entire campus. Posters and/or flyers must be posted/distributed in areas
throughout campus (including but not limited tom central campus, the
Engineering Center, and the College of Business).
d. All student fee-funded events must be accessible to the
physically handicapped.
i.
UCSU shall provide
American Sign Language (ASL) interpretation for all student fee-funded events
given a 48-hour notice. The Chair of
the funding body may write additional expenditures to event budgets for this
purpose.
a. Luxury items shall not be purchased with student fees. These include but are not limited to:
i.
Electric pencil
sharpeners, electric staplers, etc.
ii.
Any items of a
personal nature, whether given as a gift to a guest, or bought for the use of a
UCSU official (for example, flowers).
iii.
Any expenditure for an
item of a decorative nature, unless a permanent acquisition for facilities or
upkeep and maintenance.
b. Exception must
be approved in advance by the Finance Director. Exceptions will be made only if
an item increases efficiency to the point where it can no longer be considered
a luxury.
Requests
to provide student fee support for an activity for which academic credit is
given or to academic or institutional research will not be considered on the
grounds that the sources of funding should properly be academic.
Loans will not be made.
2.3.8 ¨Religion
Student fees shall not be used in
aid of any church or sectarian society, or for any sectarian purpose, or to
help support or sustain any student group, school, academy, seminary, college,
university or other literary or scientific institution controlled by any church
or sectarian denomination.
a. For any
single event or purpose, student groups will not receive fund from more than
two mandatory student fee sources (including but not limited to: Legislative
Council, Representative Council, the Council if Colleges and Schools, The
Cultural Events Board, the Environmental Center, Arts and Sciences Student
Government, and other Local Schools Governments).
b. If a student
Group is seeking funding from two sources, each proposal must include a written
statement that the group is seeking funding from on either named funding source
and the dollar amount the group intend to request. This written statement must also be included with any approved
funding request submitted to the SOFO.
A
group cannot be denied funding based solely on the point of view of the group.
3.0 GENERAL
RESPONSIBILITIES
3.1 UCSU Executives
The Executives have the responsibility, along with the
Finance Director and Assistant Finance Director, to ensure that the Executive
Staff members operate within these regulations. The Executives maintain veto power over the annual mandatory
student fee budget, and are responsible for presenting the budget to the Board
of Regents after its passage by Legislative Council.
3.2 Finance Board Chair
The
Finance Board Chair, along with the Executives, is directly responsible for
overseeing student fee monies. Along
with the Director of SOFO, the Finance Board Chair is responsible for
maintaining close and competent supervision of the Student Fee accounts.
Finance Board Chair acts as the financial advisor to the Executives, ensures
compliance with these regulations, and makes recommendations to Legislative
Council on the annual budget.
3.3 Finance Board Vice Chair
The
Finance Board Vice Chair will work with the Finance Board Chair in overseeing
student fee monies. The Finance Board
Vice Chair, as a member of the Student Organizations Committee, will serve as
the financial advisor for SOC and ensure compliance with all regulations.
3.4 Student Organizations Finance Office
(SOFO)
3.4.1 The SOFO is responsible for monitoring
expenditures of student fee monies and for reporting perceive violations of
these regulations to the appropriate UCSU Official (Finance Director,
Executive, President Pro Tempore, Council of Colleges and Schools and
Representative Council Chairs). If the SOFO suspects that a request to spend
student fee monies violates any regulations, the SOFO will not process that
expenditure until the appropriate authority, (Legislative Council, Finance
Director, Finance Board) has reviewed the circumstances and determined the
action to be taken.
3.4.2 The SOFO has a responsibility to educate and
guide student groups in regard to fiscal regulations. The Director of SOFO has
the responsibility of meeting each spring with the new and outgoing Executive,
Finance Director, to review the fiscal regulations and responsibilities of
UCSU. The Assistant to the Vice Chancellor for Student Affairs should also be
included if the individual so desires.
4.0 EXPENDITURE CONTROLS
4.1 Authorization
4.1.1 Approval for expenditures from any UCSU
Proper account is granted by an Expenditure Request Form. This form must be approved by two Executives
or by the Finance Director and on e Executive.
4.1.2 Mandatory and optional fee funded student
groups may authorize a maximum of TWO students to sign purchasing documents.
For SOC groups only, one of these signers may be a non-student per SOC
Guidelines. Only these persons will be
allowed to make student fee purchases. AN individual may be authorized to sign
on only ONE student fee funded account at any one time.
4.2 Purchasing Documents
4.2.1 ¨Interdepartmental Order and Invoice (IN)
An IN must be
completed in advance by anyone desiring to make an on-campus purchase with
student fee monies. After proper
approval from the account signer is obtained, the Student Organizations Finance
Office must officially prepare the IN.
4.2.2 ¨Memorandum Purchase Orders (MPOs) and Purchase Orders (POs)
a. MPOs are required for off-campus
purchases under $500. These must be obtained in advance from the SOFO.
b. Off campus purchases in excess of $500
must be processed through the Department of Buying and Contracting. The first
step is to take all specifications of the purchase to the SOFO. Allow at least
one month when making off-campus purchases in excess of $500.
4.2.3 ¨Standing Purchase Order (SPOs)
An SPO may
exist with some vendors. The SOFO administrates purchasing on these standing
orders. Obtain the proper approval from your funding source and then go to the
SOFO to get the proper documentation to use these orders. A receipt or invoice must be returned to the
SOFO after purchases are made.
4.2.4 ¨Reimbursements
Reimbursements
will not be given unless approval is obtained from SOFO in advance of the
purchase.
4.3 Financial Reports
4.3.1 All SOC funded
groups shall be required to submit financial reports at the discretion of SOC.
4.3.2 Any new program
which is assigned a UCSU Proper account is required to submit monthly
statements to the Legislative Council for a period of one year in addition to
the regular quarter report to the UCSU Finance Director. This report shall
encompass both program management and financial information.
5.0 APPROPRIATE
ACTIONS FOR VIOLATIONS
5.1 Definitions
5.1.1 A violation is any action that disregards any
of these regulations.
5.1.2 The appropriate
authorities to review the violation include individuals who have been delegated
to administer student fee monies; UCSU Finance Board Chair, UCSU Executives,
Legislative Council President Pro Tempore, and the respective Chairs of the
Council of Colleges and Schools, Representative Council individual colleges and
schools, SOC and Joint Boards.
5.2 Temporary Actions
The
SOFO has the authority to hold a purchasing document until its propriety has
been reviewed. The UCSU Finance
Director has the authority to temporarily freeze the account of a group which
the director has cause to believe is in violation of these regulations. This
action is subject to review by the Legislative Council.
5.3 Sanctions
After
the appropriate authority (as listed in 5.1.a.) has determined that a violation
of the regulations has occurred, various sanctions are permissible.
5.3.1 Illegal
expenditures will not be reimbursed by the organization found to be in
violation of these regulations.
5.3.2 The Director of
the Student Organizations Finance Office is authorized to confiscate any
unauthorized purchases.
5.3.3 The UCSU
Legislative council or appropriate funding body may elect to eliminate current
or future funding for the organization which is in violation of these
regulations.
5.3.4 The UCSU
Finance Board may choose to keep the group’s account frozen until satisfactory
compensation has been made.
a. Any such
action taken by the Finance Board may be appealed to the Legislative Council.
6.0
TRAVEL
Please keep in mind that no
matter where you obtain travel funding, if you receive on-campus money you MUST
have the travel approved in advance by working with the Student Organizations
Finance Office. (All student
groups traveling on any University money must fill our “Travel Tips” at the
SOFO prior to obtaining ANY funding for their trip.)
6.1 ¨Purpose and Responsibility
6.1.1 Purpose
The
purpose of this travel rule is to set forth policies and procedures for travel
and reimbursement of travel expenses.
6.1.2 Use of Public Funds
This
section is in compliance with the State of Colorado Fiscal Rules
(Chapter 1, Section 1-1.5), University travel policies, and the UCSU
Constitution.
6.1.3 Responsibility
It
is the responsibility of the Executives, Finance Director, Director of the
SOFO, and Assistant Finance Director to ensure compliance with these
procedures. All individuals or groups intending to travel funded by student
fees must read and follow these regulations.
6.2 Applicability And Definitions
6.2.1. Applicability
These
regulations apply to all elected and appointed officials of the UCSU, and to
all students whose travel expenses are reimbursed by mandatory or optional
student fee monies.
6.2.2 Definitions
a. In-state Travel
is to areas within the state of Colorado and to the immediate area outside the
state as a necessary part of an otherwise “in-state” trip.
b. Out of State Travel
is to a state other than Colorado, plus travel to Canada and Mexico.
c. Transportation
is any travel by commercial airlines, railroad, buses, state owned or leased
vehicles, personally owned automobiles or airplanes or other means of
conveyance.
d. Appropriate funding source is the body which has been delegated to the authority to
approve specified matters related to travel.
e. UCSU Officials are
any students holding elected or appointed UCSU positions, including member of
local school governments as listed in Article 1.D of the Constitution.
f.
Student Group is any organization having an account in the SOFO.
g. Traveler is any
student or state employee traveling in or out of state.
6.3 Travel Policies
6.3.1 ¨Travel
Arrangements
All
travelers are required to contact the SOFO prior to seeking funding for
consultation for all travel arrangements.
Travel arrangements include all air, lodging, food and ground
transportation costs.
The
most economical available transportation which will satisfactorily accomplish
the state’s business must be used.
6.3.2 ¨Justification for UCSU Travel
It
is the responsibility of the traveler and the approving authority to assure
that all travel paid for with student fee monies is accomplished for the
benefit of the student body (in accordance with Section 2) and that such travel
is completed at the most reasonable cost.
6.3.3. Prior Authority to Travel
a. ¨In-State
Travel by UCSU Officials or Employees.
Prior authorization by the appropriate funding source is required for in-state
travel. All UCSU officials or employees should request travel expenses in their
fiscal year budget. If a need arises after the budget has been approved, the
individuals should request an emergency allocation from the UCSU Legislative
Council or the appropriate funding source.
b. ¨Out-of-State
Travel for UCSU Officials or Employees.
The appropriate funding source is responsible for granting prior authorization
for all out of state travel for UCSU officials or employees. This item should be approved in the fiscal
year budget. If a need arises, after the budget has been approved, the
individuals should request and emergency allocation from the UCSU Legislative
Council or the appropriate funding source.
c. Travel By Student Groups. All travel expenditures must be approved in
advance by the appropriate funding source. All groups MUST consult with the
SOFO prior to seeking funding. The SOFO
must also be contacted in advance of the travel in order to make travel
arrangements through the appropriate agencies.
¨ i. All travel requests must include goals and
purposes of
the
trip in addition to financial data and costs.
ii.
Each student group
will be allocated a maximum of ONE out of state trip per semester. Legislative
Council should ensure equal access to as many student groups as possible for
travel.
iii.
Allocations for
out-of-state travel shall include only transportation, lodging, and/or
registration fees. Allocation for meals shall not be provided.
iv.
The maximum
allocation for any trip shall be $850. Use of motor pool vehicles shall be
encouraged for out of state travel.
¨v. The group traveling must contact the SOFO
with all receipts within 10 calendar days of return from the trip. Otherwise, the full amount of the funded
travel will be placed on the traveler’s University financial record and the
full travel amount will be reported to the IRS as income for that individual.
vi.
All out of state travel request shall be submitted to the
appropriate Legislative body for two readings, or in the case of an emergency,
Special Order if processing time permits.
vii.
Travel by UCSU Proper
personnel on UCSU business shall be exempt from certain provisions in this
Section.
viii.
Due to the nature of
CU Speech and Debate, exemptions from certain provisions in this Section will
be made.
6.3.4 Use of University Automobiles
a. ¨Principles for
Use of Motor Pool Vehicles
i.
Student groups
engaged in non-instructional programs may check out University vehicles in
carrying out official University business.
ii.
Final approval for
vehicle use rests with the Director of SOFO.
b. Procedures
i. PRIOR to
renting a University vehicle, the driver must complete a 4-hour defensive
driving course if the driver is 25 years of age or younger.
ii. Each group
that has been funded for in-state or out –of-state travel must obtain a Motor
Pool Use Form and a Travel Authorization Form from the SOFO. These forms must
be completed by each member of the group who intends to drive a Motor Pool
vehicle and/or travel with the group. The Motor Pool Use Form must be approved
by the UCSU Executives and checked for authenticity of names and student
numbers by the SOFO. After approval by the Director of the SOFO, the form will
remain in that office for their records. Once the form is filed, any group
planning to use a vehicle must provide UCSU with the following information in
writing at least one week prior to any planned trip; destination and exact
address, number of trips to be made, number of vehicles to be used, name of
driver and purpose of the trip.
iii. In addition
to the regulations stated above, Transportation Center rules will apply to the
use of Motor Pool vehicles
6.3.5 ¨Use of Privately Owned Automobile
The
reimbursement mileage rate shall not exceed that provided by state Fiscal
Rules. Reimbursement is allowable for the mileage traveled from office to
destination. When travelers are sharing the use of a privately owned vehicle,
reimbursement is allowable only once per state Fiscal Rules.
a. Travel Reimbursement
Travel
reimbursement for use of a privately owned vehicle may be allowed for travel to
events pertaining to official university business. Reimbursement may be
achieved on the following basis:
i. Twenty-four hours
before an intended trip, the student group or UCSU official traveling shall
obtain approval, or reimbursement will not take place. Prior to approval, the designate driver must
demonstrate proof of current, adequate insurance to protect the passengers or
complete the necessary waiver form with the SOFO.
ii. The appropriate
funding source is responsible for authorizing travel reimbursement.
6.3.6 Exclusionary Groups
Travel expenses for exclusionary student groups will not be
funded.
7.0
PAYROLL
7.1 Authority to Establish Pay Levels
Levels
of compensation for UCSU positions shall be established by the Legislative
Council in reviewing the UCSU Proper budget.
7.2 Verification of Hours
7.2.1 Hours will be verified by the
appropriate authority as follows:
a. President Pro Tempore by the Executives;
b. Classified staff by the Executives and the Director of SOFO;
c. Joint Board chairs by the President Pro Tempore; and
d. Executive Staff members by the Executives and the UCSU
Finance Director. Student administrators will also be verified by the
departments with which they work.
e. The Executives by the President Pro Tempore.
7.2.2 The UCSU
Finance Director and the President Pro Tempore are responsible for
communicating all UCSU payroll information to the SOFO. The SOFO has the
responsibility for coordinating payroll. Verification of hours is the
responsibility of the appropriate funding source and supervisors.
7.3 Limits of Pay for UCSU Employees
No
UCSU employee shall be paid for performing two jobs within UCSU at any one time
whether classified, unclassified, or contractual.
7.4 ¨Appointment of Classified and Unclassified Staff
The
Director of the SOFO under the guidance of the UCSU Executives in conjunction
with the Vice Chancellor for Student Affairs shall have the authority to hire
all classified and unclassified staff. All classified and unclassified
personnel appointments will be made in accordance with university search
procedures.
8.0
ADVERTISING AND MAILINGS
8.1 Policies
8.1.1 Advertisements
or mailings of a political nature may not be paid for with mandatory student
fee monies. The advertisement may not
be discriminatory nor advertise and event or opportunity that discriminates on
the basis of religion, race, ethnicity, nationality, creed, sexual orientation,
marital status, age, gender, and/ore physical disability. No advertisement may
promote personal gain for individuals or companies.
8.1.2 The fees may
not be expended to advertise an event, which is not open to all students. All ads must display a UCSU logo and the
logo of the appropriate funding sources.
8.1.3 A copy of all
mailings must be submitted to the SOFO at the time an IN is obtained.
8.2 Procedures
8.2.1 ¨UCSU Advertising
The
Public Relations Commissioner has the responsibility for making the
advertisement, obtaining the IN, and running the advertisement. The Public Relations Commissioner should
ensure that the expenditure is appropriate and necessary.
8.2.2 Student Groups, Special Accounts or
Projects
Requiring
an advertisement must prepare and obtain an IN personally through the contact
for the appropriate funding source (Section 6).
9.0
OFFICIAL FUNCTIONS
9.1 Definitions
For
the purpose of these regulations, official functions shall be defined as any
event, meeting or other assembly regardless of size.
9.2 Allowable Expenditures
An
official function for must be completed at the Student Organizations Finance Office,
UMC 231, before any purchasing documentation is obtained.
9.2.2 The following
are general expenditures which qualify as official functions:
a. Meals for Guests—The
cost of meals purchased for one or more non-university representatives who are
guests visiting an area on official business is not an official function. However, when meals are eaten with the
guests by the host, this qualifies as an official function. The number of UCSU officials or student
group members at such functions shall be kept to a maximum number of two and
include only those directly concerned with the purpose and conduit of the
event.
b. Luncheons, Banquets, etc.
–Luncheons, dinners, receptions, and banquets given as a necessary adjunct to
official meetings, conferences, or events qualify as official functions.
Expenditures for UCSU officials and student group members at such functions
shall be kept to a minimum and include only those directly concerned with the
purpose and conduct of the event.
c. Decorations will be
allowed only when they are essential to the purpose of the function, e.g.,
props for a play or cultural demonstration.
d. Payment for Allowable Expenditures.
i. Food
Expenditures Proper documentation such as an IN, MPO or PO for official
function food expenditures must be obtained in advance.
ii. Meeting Room
Expenditures. Purchasing
documentation such as an In, MPO or PO for official function meeting
expenditures must be obtained in advance
iii. All official
function costs should be researched in order to find the lowest cost available.
9.3 Non-Allowable Expenditures
9.3.1 The following
are expenditures which will not be paid for by student fees:
¨a. Personal gifts to visiting dignitaries,
guests, UCSU officials or student group members attending an official function.
b. Alcoholic
beverages and their serving, as well as accessories to be used solely with/for
alcoholic beverages.
¨c. Pictures taken
for personal use.
d. Non-essential decorations and flowers.
10.0
REVIEW
These regulations are to be reviewed at least once a year by
a committee chaired a designee of Legislative Council. These regulations are to
be submitted to Legislative Council for approval, whether to be amended or
not. All amendments must be approved
individually.
11.0
SUSPENSIONS
11.1 In rare cases, suspension of these regulations may be made by a
2/3 vote of the entire Legislative Council.
11.2 Suspensions for
each infraction of the regulations must be approved individually.
Revised 2/3/95