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." 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