Transcript Best Practices

Club Best Practices
Officer Roles and Responsibilities
Why set standards?
• To ensure that financial resources are appropriately
managed and used.
• To maintain public confidence in Extension’s programs.
• To protect volunteers and employees.
• To clarify and strengthen roles.
• Risk management.
President
• I am to preside and call the meeting to order and direct the business
meeting.
• It is my duty to work very closely with the other club officers, our club
leader, and our county Extension agents.
• I appoint committees, unless otherwise instructed by the club.
• It is my responsibility to conduct an orderly meeting; to do this, I will
need to know some parliamentary procedure.
• In case of a tie vote, I am to cast the deciding vote.
Vice President
• I must know the duties of the president and preside in that
officer’s absence.
• As chair of the program committee, it is my duty to see that each
program is ready as listed on our monthly and yearly program
plan.
• I should be responsible for arranging a meeting at the beginning of
the club year to develop a yearly plan of action for the club. This
plan should include all monthly and special meetings, plans for
enrollment, and goals for our club.
• I will want to work with all officers in setting up for the meeting
and in conducting the meeting.
Secretary
• At the request of the president, I will call the roll and
record attendance.
• As soon as the activities for the year is accepted by the
club, I should copy this in the secretary’s book on the
pages marked “program.”
• In the absence of the president and vice president, I will
preside over the meeting.
Secretary (continued)
• When called for by the president, I will read the minutes of the last
meeting. If approved as read, they are then considered a part of the
permanent record. If corrections are requested by members of the
club, I will then correct the report.
• I am responsible for having notices for all meetings sent out; I
write letters, requests, and contact by phone in the name of the
club.
• At the close of the year, I will work with our club leader to
complete records and see that the county extension office receives
our secretary’s book on time.
What should be in the minutes?
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Name of club
Place, date, and officers present
Number of members and visitors present
Opening presentation and who led it
Approval of previous minutes
All reports and what was done about them
– Example: Treasurers Reports…
• Program and who did what
What should be in the minutes?
• Record all decisions made by the organization, including
fundraisers, financial decisions, etc.
• Meeting minutes must show all decisions being made, including
all financial resources and treasurer reports.
• Meetings must follow Robert’s Rules of Order and all decisions
voted on by the membership should be reflected in the meeting
minutes.
• Time meeting was over.
Treasurer
• I must keep accurate account of money received and spent
(receipt books, cash receipts, checkbook register, ensure use of
cash counting forms when accepting money from fundraisers,
etc) we are a tax free organization so taxes should NOT be
paid. State tax exempt forms can be acquired through the
county agent.
• Purchase new checks with Extension office address and two (2)
signature lines. Two (2) signatures, the treasurer and one other
individual unrelated to the
treasurer.
Treasurer (continued)
• Always pay from an original itemized invoice.
• Volunteers and employees are discouraged from paying
expenses out of their own pockets. Always deal directly with
vendors when possible.
• Always complete the “for” or “memo” line at the bottom of
the check. This process will speed up the justification
process.
• Blank checks should never be signed.
Treasurer (continued)
• Reconcile monthly bank statements and attach receipts,
deposit slips, and used checks.
• One time private gifts larger than $5,000 must go though the
WVU Foundation (For such matters contact the Extension
Development Director at 293-5691 x3307).
• Each account must have the affiliated group’s name along
with the address of the County Extension Office.
• I will work with other officers to outline an Annual and
Events budget for the use of our club’s money.
Treasurer (continued)
• I will arrange with the leader to conduct an audit at the close
of the club’s fiscal year if necessary.
• I must submit one copy of the financial summary (in back or
Treasurers book) with signatures of the auditors to the county
Extension office.
• As treasurer, I will chair the finance committee, which is
responsible for deciding on ways to raise money for the club.
Treasurer (continued)
Attain an Employer Identification Number (EIN)
– NOT the same as Federal income tax-exempt #
– All WVU Extension affiliated organizations must have their
own EIN # for banking and tax purposes
– Make sure all bank accounts are reporting only under that clubs
own EIN #
– To get an EIN #, file application Form SS-4 with the IRS
• Online at http://www.irs.gov
– Apply online or print out the application
– Fax/online/mail completed tax forms to the IRS office handling your area’s
Federal income tax returns
– No charge to apply
Treasurer (continued)
• 990 or 990 EZ - annual IRS report required when gross receipts
exceed $25,000 per fiscal year
• 990 N E-Postcard – annual IRS report required when gross
receipts are $0- $25,000 per fiscal year
– Gross receipts refers to all revenue generated in all accounts owned by your
organization (EIN)
– Contact your local IRS Office for forms and any questions relating to
Federal income tax matters or on the internet at:
http://www.irs.gov
Agent Responsibilities
• No Extension employee (WVU or Local) can serve as treasurer, financial
officer, co-signer of accounts, make deposits, or expend private funds of any
Extension organization.
• Responsible for teaching Best Practices to WVUES organizations and affiliates.
• Agents must secure annual report of activities-minutes, treasurer reports, and
list of officers from each volunteer organization.
• Monitor bank statements monthly.
• Each account must have the affiliated group’s name along with the address of
the County Extension Office.
• Open the bank statement and review.
• Photocopy.
• Mail original statement to the treasurer.
• File in the county office by affiliated organization’s name.
• A paperless system is not allowed.