treasurer’s manual - the pap corps...pap corps code of ethics and for raising questions if we are...

Treasurer’s Manual

Mini Workshop

Fiscal Year 2017-2018

Version Date: September, 2017

Maria Georgina Rush

Director of Finance & Operations

Email: [email protected]

Phone: 954-425-8100 Ext. 205

Treasurer's Manual 2017-2018

mailto:[email protected]

Table of Contents

CODE OF ETHICS …………………….. ………………………………………………….. 3

CORPORATE RECORDKEEPING ……………………………………………………... 3

ACCOUNTABILITY ………………………………………………………………………… 4

TREASURER RESPONSIBILITY ………………………………………………………… 4

CHAPTERS OPERATION …………………………………………………………………. 5

BUDGET .…………………………………………………………………………………….. 5

EVENTS ……………………………………………………………………………………… 8

ACCOUNT RECEIVABLE ………………………………………………………………… 10

CHECKS WRITTEN ................................................................................................... 10

DEPOSITS ………………………………………………………………………………….. 11

ACCOUNTS PAYABLE ………………………………………………………………….. 15

IRS REQUIREMENT ………………………………………………………………………. 15

CONTRACTS/ AGREMENTS ……………………………………………………………. 17

FUNDING REQUEST………………………………………………………………………..20

PETTY CASH ……………………………………………………………………………… 23

CARDS PLUS ……………………………………………………………………………… 28

PEX CARD …………………………………………………………………………………. 29

CHAPTER FINANCIAL REPORTS …………………………………………………….. 33

CHARITYMANIA ………………………………………………………………………….. 35

APPENDIX A ………………………………………………………………………………. 47

APPENDIX B ………………………………………………………………………………. 48

APPENDIX C ………………………………………………………………………………. 60


CODE OF ETHICS

Respect for the individual: We all deserve to work in an environmental where we are treated with

dignity and respect. The Pap Corps is an equal volunteers/employment/affirmative action

employer and is committed to providing a workplace that is free of discrimination of all types

from abusive, offensive or harassing behavior.

Set the Tone at the Top: All have the added responsibility for demonstrating, through the

actions, the importance of this Code. In any organization, ethical behavior does not simply

happen; it is the product of clear and direct communication of behavioral expectation, modeled

from the top and demonstrated by example, Again, ultimately, our actions are what matters.

To make our Code work, all must be responsible for properly addressing ethical questions or

concerns raised for taking the appropriate steps to deal with such issues.

TREASURER'S CODE OF CONDUCT

The Chapter Treasurer bears fiduciary responsibility for all financial records, and a fiduciary

relationship exists between the Treasurer and The Pap Corps.

The Treasurer must at all times act in the benefit and interest of The Pap Corps, and must

observe the highest standards of ethics and integrity.

The commitment to integrity means complying with laws, rules and regulations required when

doing business.

THE PAP CORPS OFFICE RECORDKEEPING

We create, retain and dispose of our company records as part of our normal course of business

in compliance with The Pap Corps policies and guidelines as well as regulatory and legal

requirements.


All corporate records must be true, accurate and complete, and company data must be

promptly and accurately entered in our books in accordance with The Pap Corps and other

applicable accounting principles.

We must not improperly influence, manipulate or mislead any audit, nor interfere with any

auditor engaged to perform an independent audit of The Pap Corps books, records, processes

or internal controls.

ACCOUNTABILITY

Each of us is responsible for knowing and adhering to the values and standards set in this Pap Corps Code of Ethics and for raising questions if we are uncertain about organization

policy. We take seriously the standards set forth in the code, and violations are cause for

disciplinary action up to and including termination of membership.

Integral to our business success is our protection of confidential company information as well

as nonpublic information entrusted to us by members, donors, volunteers, employees,

customers and other business partners. Confidential and proprietary information includes such

things as pricing and financial data, customer names/addresses or nonpublic information about

other companies, including current or potential suppliers and vendors.

We will not disclose confidential information without a valid legal business or legal purpose and

proper authorization.

TREASURER RESPONSABILITIES

1- Set up financial records using The Pap Corps guidelines

Send a reply to all emails via computer

Utilize spreadsheets and/or financial management tools.

2- Maintain accurate records of receipts and disbursements

3- Prepare Annual Budget with all other officers.


BUDGET

Budget allows to create a spending plan for the money that you fundraise and it ensures that

you will always have a profit.

Why do you need to do a budget? Please see the following reasons:

1- To set and reach financial goals

Once you understand the overall picture of your finances, specifically, identifying how moneyflows in and out, you can better see how to reach your financial goals.

2- To spend according to your priorities

It’s important to see if you can cut some expenses, asking for donations, looking for savings in

the expenses, this permitting your chapter to have more profit.3- To build wealth

Once you have a clear view of the financial picture, you can shift your focus to aggressivelymake a good profit in your events.

“Lastly, don't forget to reward yourself for all your hard work. Acknowledging your

accomplishments motivates you to even greater accomplishments”


Events/Events Form

Please make sure that each Event Form has the chapter name, a name or general description of

the event, and start date before sending it to Aaron Pleat: [email protected]

Why do we need an Event Form? The event form permits the office (Accounts Payable &

Receivable) to record the revenues and the expenses in the correct Chapter, Appeal.



Account Receivable

Checks Written

Please make sure the person who is writing a check use the following names (see picture

below) in order to avoid any problems when we or your treasurer deposit the check in the

bank. All checks that are written under Sylvester’s name will be send to the Sylvester office

and we will credit the amount manually in the Chapter Financial Report

Deposits

Submit Event Form before sending deposits summaries, ( Please see page 5,6)

Send the deposits via: mail, email or fax.

Fill out the deposit summary completely and don’t forget to attach the bank receipt. (Please see

pages 8, 9, 10). (Chapter name, Transaction #, Date, Prepared by, the most important is Category;

Event, Games, Item Sales, Levels of Giving, Tributes, Birthdays, Donations, Membership).

Clearly breakdown; Constituent ID, Check Number, Check Date, Amount, Name of Check, Comments,

Soft Credit; ID Name of the person. After that please Deposit Total $, verifies the accuracy of deposits

with receipts.

The most frequent mistakes are, Missing event code, incorrect event code, check dates, explanation

of relationship of person given soft credit, legible handwriting

We recommend Chapter Treasurer confirms accuracy of deposit and also deposit often in the bank in

order to be on time for the closing of the month (Chapter Financial reports-Monthly).


12

*PLEASE STAPLE THE RECEIPT ON THE RIGHT SIDE OF THE DEPOSIT SUMMARY.

IRS Requirement

VENDOR/FORM 1099 Reporting

Form 1099 must be filed for each person to whom you have paid during the calendar year at

least $ 600.00 in services. Each Chapter is required to have all vendors complete a FORM W-9

(See page 16) for this purpose.

This includes boutique vendors, entertainers, speakers, etc.

Winnings from gambling, wagering pool, or lottery do not have to be reported unless the

winnings are at least 300 times the amount of the wager.

Some confusion exists regarding Tax ID #’s or SSN #’s

Some vendors have been entering the State of Florida sales tax reporting number.

Any number that has more digits than the form has spaces for is probably a sales Tax #.

Request the Social Security number.

Valid Tax ID#’s should look like: 12-3456789

Valid SSN’s should look like: 123-45-6789

The W9 ALWAYS has to be signed.


Contracts

CONTRACT SIGNING, DISTRIBUTION AND STORAGE

This is our procedure regarding signing, distributing, and storing of Chapter event contracts:

• Contract will be signed by a Pap Corps Officer. If contract has already been signed

by the Chapter, it will be re-signed by a Pap Corps Officer, if the office receives a

copy of the contract and the event has not already taken place.

• The signed contract will be emailed or faxed to the Chapter and vendor within

two business days of signature. If there is no contact information for the

vendor, the contract will only be emailed/faxed to the Chapter.

• If there is a funding request/deposit check to accompany the contract, the

check information will be provided along with the emailed/faxed contract to the

Chapter and vendor contacts (Check number, date, and amount and expected

mailing date).

• When the contract is emailed/faxed to the Chapter/vendor contact, a request will

be made (when applicable) for the vendor to send back a copy of the fully

executed contract.

• The contract will be stored in the Chapter Contracts file. A red tag will remain on

any page(s) of contracts awaiting final signature from the vendor until received.

If the page(s) are not received, the red tag will remain on the page(s).

• Please make sure that everything in yellow as shown pages 14 & 15 are

completely filled.

• The Pap Corps office only needs to receive one contract as a backup: Contract

or Agreement, please do not submit both.


Funding Request

Chapters may request funding request as: Pex-Card funds, checks, petty cash, etc., for use at

events. Expenses are NOT to be paid with the petty cash fund and should be paid through the

standard invoice process from either a vendor or expense reimbursement.

The procedures to request funds are:

1) The Chapter Treasurer will be responsible for handling the funding request, unless she

/he designates another person and let the Pap Office know about that change.

2) The Chapter designated person will send an email to Accounts Payable at least two or

three weeks in advance of the event.

The email/fax request for funds must include the correct form and the following:

a) Name of the event, location and Appeal code

b) Amount Requested

c) Statement that funds will be used to make change for donor contributions.

d) Who to make check payable to and who to send ( mail) the check

3) Accounts Payable will process the request and mail a check to the appropriate person at

the Chapter. Checks will be mailed to a Chapter address or vendors.

4) The purpose of Petty cash is to pay errand services, tips, etc.

5) When the event is over, tally the receipts & deposit the funds into the chapter bank

account with the proper information attached.

6) Send an email to Accounts Payable & Accounts Receivable letting them know of the

deposit. The deposit must be equal to the amount of the original petty cash check

received from Accounting.


PETTY CASH EXPENSE REPORT

HOW TO USE AND FILL OUT THE FORM

Chapter petty cash expense reports and receipts are due to the corporate office by the

10th of the following month. For example, September receipts are due to the office by

October 10, 2017. October receipts are due to the office by November 10, 2017 and so

on.

Each Chapter has a Beginning Balance carried over from the previous fiscal year. This

number does not ever change. It is the amount you start with for the current fiscal year.

Your petty cash form shows the running balance for the current fiscal year.

Each time money is spent from your petty cash account, enter the following information:

Receipt date

Payee (BJ’s, Office Depot, Party City, person’s name if tip, etc.)

Event/Description – Put in the event code or the event date if the charge is

associated with an event. If the charge is not associated with a particular event,

enter a general description (general chapter office supplies, tribute cards, birthday

grams, etc.) so we know how to code the charges in our database.

Enter all receipt charges as negative numbers. The form will automatically calculate

the balance. If you are using a printable form, you can do the calculations manually

to show your petty cash balance.

The Main Office runs a report at the end of each month and adds any petty cash or event

cash funding requests processed for that month to each Chapter’s Petty Cash Expense

Report as a positive number.


If any checks were issued to your Chapter for seed money or event cash that will be

redeposited into your Chapter account, please provide the date of deposit and total

deposit amount so we can confirm the deposit. (Transaction numbers do not help since

we cannot search for deposits in our Chase account using a transaction number.

Deposits can only be located by knowing the date of deposit and total deposit amount.)

This amount will be entered as a negative number and subtracted from your petty cash

account so that only actual petty cash is shown on the form.


Petty Cash Form Paper


Petty Cash Form Fillable


Examples of Petty Cash Report


CARDS PLUS, INC. PAYMENT PROCEDURE

The Pap Corps Main Office would like to provide you with an explanation of our

procedure for processing Cards Plus, Inc. invoices.

We pay this particular vendor from their statement, which is an exception to our normal

accounting protocol. Since so many of our Chapters order from this vendor, it is very

important to keep our account balance current so that a Chapter never finds themselves

in a position of being unable to place an order due to an overdue balance.

Listed below is a step-by-step procedure of how your Chapter invoices are processed:

Statements are sent to the Pap Corps office twice per month by Helene Miller (the

15th day and the last day of the month)

Each invoice listed on the statement is entered into the system per Chapter and is

paid by the due date (also the 15th day and the last day of the month)

As each Chapter sends in their funding request/approved invoice, the invoice is

compared to the statement for accuracy and/or any changes.

If any changes need to be made to a Chapter invoice/order and the bill has already

been paid, a credit or debit will be issued by Helene Miller on the next payment for

that Chapter.

Chapter Reports are sent to each Chapter on a monthly basis, including a check

register report, so each Chapter can confirm the monthly amount paid is correct.

Going forward, it is no longer necessary to fill out a Funding Request Form with your

Cards Plus, Inc. Invoices. All that is needed is for the Treasurer to sign and date the

invoice indicating payment approval, and send it to the corporate office using one of the

methods shown below:

1. Send via fax to 954-425-8102

2. Send via email to [email protected], with a copy to

[email protected] and/or [email protected] .

3. Send via US Mail with your other funding requests

We hope this new procedure will help you to be more efficient and save you

some time. Should you have any questions, please feel free to contact either

Julie (Extension 207) or Silvia (Extension 208) at 954-425-8100.



mailto:%[email protected]

mailto:%[email protected]

mailto:%[email protected]%20.

CHAPTER FINANCIAL REPORTS

Why do we need all the prior information? In order to provide an accurate Financial Reports, we

need to receive on time the prior information in order to process the documentation correctly

and run the reports that are included in the Monthly Financial Reports. A Remainder is sending

from the Pap Corps office every first week of each month as a courtesy.


Appendix A

Saving and submitting the fillable PDF forms listed on the Officers Only part of our website.

1. Click on the form you wish to submit

2. Save the blank form on your computer (you can right click anywhere on the form and click ‘save

as’)

3. Open the form you have saved on your computer and fill out the necessary information

4. Once the form is complete, either hit the ‘Submit’ button at the end of the page (the form

will generate an e-mail ready to be sent to the appropriate department), manually attach the

form to an e-mail and send it to [email protected], or print it out and mail it in to the

office

5. Save a copy for your records

Please note some of these forms have been updated to ensure the e-mails are submitted to the

correct addresses. If you intend to use the Submit button on the form, please save new copies of the

forms after you receive this e-mail to ensure they are correct.



Appendix B

Blank Forms

Boutique Vendor /Merchandise Agreement

Deposit Forms for Membership Renewals

Deposit Forms

Funding Request Form

New Constituent Form

New Event form

Petty Cash Form

Petty Cash Receipt

Pex Expense Report

W9


BOUTIQUE VENDOR AGREEMENT /

Contact Phone

Zip Contact Email

Company Name

Contact Name(s)

Address

City State

AND (this section must be filled out by the Chapter)

Corporate Name: Papanicolaou Corps for Cancer Research, Inc. (DBA The Pap Corps)Corporate Address: 1166 West Newport Center Drive, Suite 114, Deerfield Beach, FL 33442

Chapter Name Chapter Contact Name/Title

Chapter Contact Phone Email

Chapter Contact AddressEVENT INFORMATION (this section must be filled out by the Chapter)

Date Time Start EndEvent NameEvent LocationEvent Description

AGREEMENT DETAILS o % of gross sales retained by The Pap Corps* (Boutique Vendors only)

o First Table $ # Additional Table(s) $ each Total: $

o Other

AGREEMENT SIGNATURE

The VENDOR below is solely responsible for payment of Florida Sales Tax (if applicable).

Name

Title Date

PapOctober16

BETWEEN

Please print

Signature

*Vendor must have W-9 Form on file

OFFICE SECTION:

Received

Approved for payment

Date

Signed

Paid

o Agreement Type: o Fixed Price o Variable Price (Based on attendance, price negotiation, deliverables, etc.)

o Choose Method for Receiving Final Payment* for THIS Event: o Visa Card o Check, Net 15

*Final bill/invoice must be submitted to The Pap Corps office before payment is issued.

Deposit Due: $

DESCRIPTION UNIT COST QUANTITY TOTAL

TOTAL $

MERCHANT AGREEMENT


THE PAP CORPS MEMBERSHIP RENEWAL DEPOSIT

DEPOSIT SUMMARY

CHAPTER

TRANSACTION # DATE

PREPARED BY:

Constituent

ID

Check or

Cash

Check

Number

Check Date Amount Name on Check CommentsYES NO

Check

Page of

Page Subtotal

Please include the corresponding Deposit Ticket and Deposit Receipt in packet before

the Deposit Summary. Make sure all the deposits match each other and the final deposit total. Attach check copies behind this form if required.

DEPOSIT TOTAL: $

MEMBERSHIP RENEWALS 2018 ORDER MEMBERSHIP CARD

DATE POSTED

BY:


DEPOSIT SUMMARY Page of

CHAPTER

TRANSACTION # DATE

PREPARED BY

o Event

o Games

o Item Sales

o Levels of Giving

o Tributes

o Birthdays

o Donations

o Membership

DEPOSIT Total $PAGE Total $1. Attach the Deposit Ticket and Deposit Receipt to the top left corner. 2. Attach supporting paperwork behind the Deposit Summary.

Note: Make sure all the deposits match each other and the final deposit total.

Please choose one category. Only submit one Deposit Summary per category.

PapOctober16

Soft Credit

Constituent o Cash Check Check Amount Name on Check Comments

ConstituentFirst & Last Name I.D. o Check Number Date I.D.

o Casho Checko Casho Checko Casho Checko Casho Checko Casho Checko Casho Checko Casho Checko Casho Checko Casho Checko Casho Checko Casho Checko Casho Checko Casho Check

o Casho Checko Casho Check


*For event deposits, please complete Event Description

Event description

Name of event

Date of event

Date final payment will be due

Is there a contract for this event: o Yes o No

Supporting documentation required before payment will be processed includes:1. Original invoice from vendor2. Completed W9 for the vendor3. Copy of contract if applicable

FUNDING REQUEST

Chapter Name Date of Request

Completed by Name Title

Contact Phone Number Email

Invoice Date

Invoice Description: (Please describe the expense below and the event (if applicable) to which it is connected.)

Invoice # Date Due

Invoice Amount Pay Full Amount Now o Yes o No*

PapOctober16

o Check Request o Pex Card Fund Request o Event Cash Request o Petty Cash Request

*Funding Requests for more than $2,500 should be signed by Chapter Treasurer and President.

*Amountrequested

Funds needed by

Chapter Treasurer Chapter President

Purpose of funds requested

Invoices will be paid by check from corporate office and mailed to vendor’s request

Vendor Name

Address Line 1

Address Line 2

City, State, Zip

Contact Name Contact Phone

OFFICE SECTION:

Received

Approved for payment

Date

Signed

Paid Treasurer's Manual 2017-2018

NEW MEMBER/NEW DONOR FORM

New Member

New Donor / Non Member

Chapter Name

Name o Suffix

Company

Address

City State Zip

Phone 1 Phone 2

Email

Relationship

o I’m interested in volunteering.

PapOctober16

o Ms.o Mrs.o Mr.

Date o Individual o Business

Date

Chapter Name

Name o Suffix

Spouse/Partner Name

Address

City State Zip

Home Phone Cell Phone

Email Date of Birth o Female o Male

Seasonal Address

City State Zip

Seasonal address effective from ________________________ to ______________________.

o Annual Membership: $40. o LIFE Membership: $300. o I’m interested in volunteering.

o Ms.o Mrs.o Mr.

spouse, corporation, foundation, etc

o Married

If applicable


*REQUIRED – Complete form even if event information is tentative or incomplete. Must have for liability

insurance underwriting. Location & date can be “to be announced” (TBA).

Chapter Name*

2017-2018 EVENT DETAILS

Event Name*

Narrative Description

Location Name*Location Address, City, ZIP (Required if event it open to the public)

Start/End Date AND Start/End Time* Date(s) Start Time End Time

Event NET PROFIT Goal $

Seating Open Seating Group Seating (# per group) Not Applicable

Capacity #

Event Chairperson(s)

Event is Open To Public ALL Community Residents Members Paid-up Members Only

Ticket Type(s) and Price(s) Member $ Non-Member $ OR Other (describe)

Ticket Non-Tax Deductible Portion $

Describe Registration REFUND Policy No Refunds # Days Advance Notice for Refund Other

ADDITIONAL DETAILS – USE SEPARATE PAGE IF NEEDED (Please attach copy of any contracts or agreements that were signed before 5/31/16)

Boutique Vendor(s) Yes No

If YES - Table Rental Only Table Rental + % of Gross Sales % of Gross Sales

Vendor Name $ Received

Vendor Name $ Received

Merchant(s), Entertainers(), & Speaker(s) Yes No

Company Name / Service Type

Contract/Agreement? Contract Amount $ Deposit Paid? $ Balance Due: $

Company Name / Service Type

Contract/Agreement? Contract Amount $ Deposit Paid? $ Balance Due: $

FOR EVENT ALREADY IN PROCESS

Has Event Registration Started? Yes, Registration AND Payment Yes, Registration Only No

If YES - Registrant List Spreadsheet? Registration List Handwritten? Other

Contact for Registration Info Name: Phone:

Please attach flyers, invitations, and other solicitation materials for this event


Beginning Balance Carried Over from Fiscal Year 2016-2017 Ending May 31, 2017 -$ RECEIPT DATE PAID TO EVENT - DESCRIPTION AMOUNT BALANCE

-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

NOTES:Please send petty cash report/receipts in to the Corporate Office by the 10th of the month.Please send in redeposit information for event cash/seed money by the 10th of the month.Please include date of deposit and total deposit amount for event cash/see money redeposited.

Chapter: _____________________________________Petty Cash and Event Cash

As of ______________________________


Beginning Balance Carried Over from Fiscal Year 2016-2017 Ending May 31, 2017 -$

RECEIPT DATE PAID TO EVENT - DESCRIPTION AMOUNT BALANCE

-$

-$

-$

-$

-$

-$

-$

-$

-$

-$

-$

-$

-$

-$

-$

-$

-$

-$

NOTES:Please send petty cash report/receipts in to the Corporate Office by the 10th of the month.Please send in redeposit information for event cash/seed money by the 10th of the month.Please include date of deposit and total deposit amount for event cash/see money redeposited.

Chapter: _____________________________________Petty Cash and Event Cash

As of ______________________________


PEX EXPENSE REPORT

Chapter

Volunteer Name Card Name

Date

TOTAL

STORE

SPEND

Fo

od

& B

ever

age

Dec

ora

tio

ns

&

Su

pp

lies

Mer

chan

dis

e fo

r S

ale

or

Raf

fle

Mer

chan

dis

e fo

r G

ivea

way

s

Po

stag

e

Pri

nti

ng

&

Co

pyi

ng

Store & Date OTHER*

Event Code or Purpose

$0.00

FA: Facility, Equip, or Supply Rental SI: Signage

EN: Entertainment TR: Travel

FL: Florist / Flowers AD: Advertising

$0.00

Write

Code

Above $

TOTAL

STORE

SPEND

Fo

od

& B

ever

age

Dec

ora

tio

ns

&

Su

pp

lies

Mer

chan

dis

e fo

r S

ale

or

Raf

fle

Mer

chan

dis

e fo

r G

ivea

way

s

Po

stag

e

Pri

nti

ng

&

Co

pyi

ng

$0.00

$0.00

$0.00

$0.00

$0.00

TOTAL RECEIPTS:

"OTHER" column: Print the form. Choose below expense code. Handwrite the code above the $ amount.

$0.00

PapOctober16


Appendix C

The Pap Corps Forms

W9

501C3 Letter from the IRS

Tax Exempt Letter


treasurer’s manual - the pap corps...pap corps code of ethics and for raising questions if we are...

Documents