IFC funds overlooked in budget director transition
By Beth Hege
Emetak) CootnbutOt
When Trent Spradlin# took over the
budget diret:tor'ii office at the University
in 1’i‘K). he inherited the balance sheets of
an institution that spends $200 million a
year. His predecessor, Ralph Sunderland,
was there to help with the transition
Hut some things, including the Inci
dental Fee Committee funds, got over
looked. Last summer, the budget office
discovered a surplus of $.137.000 in IK.
interest.
Surprise.
Spfadling Announced the windfall in
November, and University administrators
and the ASUO hovo boon grappling over
the money ever since.
The budget office has been searching
through stacks of ledgers and notes, trying
to sort it all out.
Spradlin# offered two reasons ns to why
the funds were overlooked: a change in
personnel in the budget office and a change
in philosophy in the University admin
istration
Tire fund, whitJi ciime directly from stu
dent incidental fees, is one of the few
accounts the state allows to earn interest
When Sunderland worked as budget dirt*
tor. he combined all the University's inter
est-earning accounts into one He devised
a schedule for transferring the fund* and
managing the interest
The accounts earned interest the same
way they would for anyone with an inter
est earning checking account. A simple
formula provided the maximum amount
of interest Receive money early, pay bills
as late as possible and collect the inter
est on principal
Sunderland also had to reconcile the
accounts. Again, the idea is similar to
maintaining a checking acc ount When a
statement arrives from the bank, the own
er of the account compares the balances
in the c heckliook to those on the statement
If the numbers match, the accounts are rec
onciled
Sunderland managed the accounts and
reconciled the balances according to
schedule
"I am very systematic. You have to tie
in this business," said Sunderland, who
worked as University budget director for
2H years.
It came as a surprise then, when a sur
plus of $337,000 in IPX: fund interest was
discovered during audits
"The ball was dropped someplace."
Sunderland said
Spntdlingsaid the hinds were never lost
"They were simply ignored." he said
"Since only (Sunderland) knew rtie sys
tem. there was no one there to wave the
nag "
To "wave the flag" would mean alert
ing Spradling to reconcile the IFC mon
ey according to Sunderland's schedule.
However Sunderland, in his long tenure,
worked fairly independently. Other bud
get office employees didn't realize any
thing was amiss.
When Sunderland left. Spradling didn't
make a new schedule, and the fund
remained unreconciled, slowly collecting
interest
Both Spradling and Sunderland point
ed to the change in University adminis
tration when Myles Brand became
president as an explanation for the con
fusion Along with the change in person
nel at one level came a change in
philosophy from another
Before Brand. Sunderland used a cen
tralized system, where a number of small
er funds were combined into and doled
out from a larger account. Sunderland con
stantly transferred funds from one account
to another.
Brand decentralized the University
administration, a philosophical shift that
has affected the nuts-and-bolts work of
the budget office.
Spradling said he is creating a system
compatible with Brand's goals. The
accounts will be streamlined and flow
directly to the people who control them,
rather than go through transfers.
CONDOMS
Continued from Page 1
< min*s from tlmir nu ideuts "
Statistics l»m k hiT up Depending on I hi- study
< iit'il, condoms generally have a r> lo 20 percent
l.nliiri' rail' nlmost entirely from iiitoms I usage
Steve is another i ondom user who made a mis
lake lie had used a i ondom before and knew how
lo pul ii on Hut that was all he knew
I didn't really think that much shout it." he
said "I figured sou just put the condom on and
have sex
•Sieve wailed Ion long lo ss ithdruw from his part
ner He lost his erection, causing the < ondom lo
slip off
"l! was a stupid mistake I shouldn't have made."
he said I wasn't < a refill her ause I wasn't think
ing "
Widoff has seen il before. She will Ire leading a
disi ussion with a less half-listening teen-agers
when she will bring up common errors Several
students w ill invariably shill in their seals
"S on see the lights go on and the look of horror
when I start talking about mistakes." she said
"People make them all the time."
Improper lubricants are probably the most com
mon error, said Daniel Bow. director of the Con
dom Resource Center in Oakland. Calif People
often use oil-based lubricants, which inn signifi
cantly weaken a condom within 30 seconds
"People know not to use Vaseline." Bow said
"But hand lotions aren't ns obvious to a lot of peo
ple. They don’t know whether a lubricant is oil- or
water-based because it isn't clearly marked."
There ore several slops u person should follow
when using a i ondom. They range from the obvi
ous to the humorous, but they're all equally impor
tant.
The condom must fie placed on the erect penis
prior to any sexual contact. The user should
squeeze the air out of the tip and then leave almut
a half-inch space on the end.
Pol lowing intercourse, fie should withdraw the
penis immediately to ensure the erection won't lie
lost and the < ondom won't fall off. And finally,
both partners should thoroughly wash the sex
organs immediately afterward — this ensures that
if contact occurs again, no liquids will be trans
ferred
‘Both men end women should
really understand how to use
a condom, otherwise it’s self
defeating/
Doug DeWitt.
A IDS/HIV Resources Inc
However, there are several other lesser-known
precautions a condom user should follow, said
Doug DeWitt of AIDS/HIV Resouri es Inc . n local
organization committed to providing AIDS edu
cation and support serve es
DeWitt said a couple must make sure a female
has enough natural lubricant for comfortable inter
course, otherwise the condom could rip. A man
should unroll the condom properly, taking i are
that the condom isn't stressed
A |H»rson should open the condom package ( are
fully, with one's hands if possible — not with
one's teeth And anyone engaging in anal sex
should use plenty of lubricant I an a»us« the friction
is much higher, and the condom is more suscepti
ble to tears
Hut win are mistakes so common when the
instructions are printed clearly on condom pat k
ages' Bet a use most people don't want to take the
time
"Give me a break." Bow said "People never
read instructions, especially in a sexual situation.
It's just not realistic. And there's no one to teach
condom usage because no one wants to talk about
it."
Experts generally agree the best way to use con
doms effectively is to open a package alone and
examine the condom. Men should practice putting
them on. Women should grow accustomed to han
dling condoms
“Both men and women should really under
stand how to use a condom, otherwise it's self
defeating." DeWitt said.
Widoff agreed. "It's called user effectiveness,"
she said. "People can make a lot of mistakes and
maybe condom* yvill only Ire 80 percent effective.
Or they can use it perfectly every time and con
doms can be as good as 99 percent effective In this
day and ago. we'd liettur make perfection realis
tic."
VOTE
Continued from Page 1
Thu requirement would affect freshmen entering the Uni
versity starling with the 1904-95 school year or the follow
ing year, depending on how quickly the University can
approve courses for the requirement and hire additional fac
ulty to teach them.
President Myles Brand told the senate the requirement
would cost the University $350,000 to hire seven new faculty
members However, he said, the University has the money to
do this, because it already plans to hire new faculty during the
next two years When hiring new faculty members. Brand
said, the University will consider whether they can teach
courses that fulfill tin* requirement.
"I arn fully convinced we have the wherewithal to do this,”
Brand said.
One opponent said the money could be belter spent.
"A deplorable number of juniors and seniors in my classes
display deficiencies in reading, w'ritingand arithmetic," said
economics Professor Henry Goldstein. He added that he
lielieves the proposed requirement would mold students' ide
ological views into the same politically correct shape.
Sandra Morgen, an associate professor of sociology who
helped draft the proposal, hotly disagreed.
"These are basic, life skills," Morgen said. "When racism
is the kind of cancer we have in society ... I can't understand
how educating people to think critically about these issues
is considered narrow."
ASUO President Bobby l-ee said students want the require
ment to focus on current racial and gender issues.
"It's great to learn about Asian history," Lee said, "but we
need to leant how to live together in our society here today."
But linguistics Professor Tom Givon said a course require
ment won't help race relations.
"Racism is not going to go away because of one piddling lit
tle course." Givon said. "Wo have to fight it in our own
hoarts."
ET ALS
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