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Financial Management Guide

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Financial Management Guide FINANCIAL MANAGEMENT GUIDE Updating the Guide 3 Amendment Policy Accounting Procedures 3 Basis of Accounting Bank Reconciliation Internal Controls 4 Authorization of Signers Conflict of Interest Segregation of Duties Physical Security Financial Planning & Reporting 5 Budget Policies Budget v. Actuals Report Internal/Board Financial Reports Audit Annual Tax Filing Expenses & Accounts Payable 7 Making a Purchase Staff & Board Expense Reimbursement Travel Expenses Contractor & Vendor Payments Credit Cards Cash Handling & Disbursement Accounts Payable Revenue & Accounts Receivable 10 Revenue Sponsorships, Donations & In-Kind Support Accounts Receivable Asset Management 11 Operating Reserve Exhibits 12 Authorized Signers (Current) Best Practices & Resources Chart of Accounts Conflict of Interest Disclosure Form Donor Acknowledgement Letter Template Expense Reimbursement Form Job Description: Board Treasurer “Directors are stewards of a charity’s financial and other resources. The Internal Revenue Service encourages the board, either directly or through a board-authorized committee, to ensure that financial resources are used to further charitable purposes and that the organization’s funds are appropriately accounted for by regularly receiving and reviewing up-to-date financial statements and any auditor’s letters or finance and audit committee reports.” - excerpt from the IRS’s Governance and Related Topics – 501(c)(3) Organizations (posted Febrary 4, 2008) 2020 Mom April 2016: Financial Management Guide 2 Updating the Guide Amendment Policy POLICY: 2020 Mom’s Financial Policies & Procedures and this Financial Management Guide may be amended, altered, repealed, or restated by a vote of 1/2 of all Directors then in office at a meeting of the Board. Procedure: Written notice outlining the proposed amendment or summary of changes to be effected shall be given to each Director in a timely manner and along with notice of meetings of Directors. Once approved, amendments or changes should be sent to the Board Treasurer. The Treasurer will provide an updated version of the Financial Management Guide within 15 days of receipt of approved changes. Accounting Procedures The accounting procedures used by 2020 Mom shall conform to Generally Accepted Accounting Principles (GAAP) to ensure accuracy of information and compliance with external standards. Basis of Accounting POLICY: 2020 Mom utilizes the accrual basis method of accounting. The accrual basis method of accounting records revenue when it is earned, and expenses when they are incurred. Procedure: Throughout the fiscal year, expenses are recorded as they are incurred. The books are closed on a quarterly basis, no later than the 15th of the month following the close of the quarter (Q1: April, Q2: July, Q3: October, Q4: January). Revenue is always recorded within 10 days of receipt. Bank Reconciliations POLICY: All bank statements will be opened and reviewed in a timely manner. Bank reconciliation and approval will occur within 30 days of the close of the month. Procedure: Refer to current contracts with accountant/bookkeeper for specific roles and responsibilities regarding this policy. 2020 Mom April 2016: Financial Management Guide 3 Internal Controls The organization employs several safeguards to ensure that financial transactions are properly authorized, appropriated, executed and recorded. Authorization of Signers POLICY: Authorized signers will be reviewed and approved on an annual basis. Procedure: The Board of Directors should review and vote on any proposed changes to authorized signers at the annual strategic planning session, during the 1st quarter. Approved authorization changes should be communicated to each financial institution that holds funds for the organization. Conflict of Interest POLICY: All employees and members of the Board of Directors are expected to use good judgment, to adhere to high ethical standards, and to act in such a manner as to avoid any actual or potential conflict of interest. A conflict of interest occurs when the personal, professional, or business interests of an employee or Board member conflict with the interests of the organization. Both the fact and the appearance of a conflict of interest should be avoided and/or disclosed. Procedure: Upon or before hire, election, or appointment each employee and Board member must provide a full written disclosure of all direct or indirect financial interests that could potentially result in a conflict of interest. Examples include employer, business, and other nonprofit affiliations, and those of family members or a significant other. This written disclosure will be kept on file and will be updated annually and as needed. Employees and Board members must disclose any interests in a proposed transaction or decision that may create a conflict of interest. After disclosure, the employee or Board member will not be permitted to participate in the transaction or decision. Should there be any dispute as to whether a conflict of interest exists: o The Executive Director shall determine whether a conflict of interest exists for an employee, and shall determine the appropriate response. o The Board of Directors shall determine whether a conflict of interest exists for the Executive Director or a member of the Board, and shall determine the appropriate response. Segregation of Duties POLICY: 2020 Mom’s financial duties are distributed among multiple people to help ensure protection from fraud and error. The distribution of duties aims for maximum protection of the organization’s assets while also considering efficiency of operations. Procedure: Job descriptions for all staff and board members should reflect the current financial responsibilities of each individual or job position. Job descriptions should reflect current financial responsibilities of each individual or position, and should be updated as changes to financial responsibilities of individuals or positions occur. (see current Board Treasurer job description in Exhibits section) Physical Security POLICY: The organization maintains physical security of its assets to ensure that only people who are authorized have physical or indirect access to money, securities, real estate and other valuable property. 2020 Mom April 2016: Financial Management Guide 4 Financial Planning & Reporting Budget Policies POLICY: Organizational budgets will be developed and approved by the Board of Directors annually. Procedure: Budgets will be re-created, reviewed, adjusted and approved by the Board of Directors annually during the 4th quarter, prior to the fiscal year being budgeted. POLICY: Budgets will be reviewed and adjusted as necessary bi-annually by the Board of Directors. Procedure: Accountant will provide Board of Directors with quarterly financial overview report, including a Budget v. Actual report and detailed reports of all transactions, as outlined in current external accounting contract. POLICY: The Board Treasurer shall present the annual budget and updates to the budget to the Board of Directors. Procedure: The Treasurer is responsible for presenting the annual budget to the Board of Directors prior to the start of the new fiscal year. Additionally, the Treasurer will present all changes to the budget at subsequent meetings of the Board throughout the year. Budget v. Actuals Report POLICY: Prior to a meeting of the Board of Directors where a bi-annual review will take place, the most current budget v. actual report will be distributed to all Directors. Procedure: The Budget v. Actuals report will align actual revenue & expenses with the budgeted amounts for each account in the chart of accounts and each class. Using the comparison, the Board of Directors should determine if adjustments to the budget are necessary for completion of the fiscal year or in preparation for the next fiscal year. Budget adjustments are sent by the Treasurer to the Accountant. Internal/Board Financial Reports POLICY: The organization prepares regular financial reports on a quarterly basis. All reports are finalized no later than 15 days after the close of the prior quarter. Procedure: The following year-to-date reports will be provided to the Board of Directors, based on the schedule outlined below: Report & Description Purpose Frequency STATEMENT of POSITION (Balance Sheet) Report showing what the organization owns (assets) and what Identifies resources and gives a good indicator of Bi-annually it owes (liabilities) and if it has more assets than liabilities (net current financial health of the organization. assets). BUDGET v. ACTUAL (by Class) Aligns actual revenue & expenses with the budgeted amounts Using the comparison, the Board of Directors should Quarterly for each account in the chart of accounts and each class. determine if adjustments to the budget are necessary. ACCOUNTS PAYABLE AGING DETAIL Shows which of the organization’s bills are outstanding, and Helps with cash flow planning and provides a Quarterly for how long. snapshot of what is currently owed. ACCOUNTS RECEIVABLE AGING DETAIL Shows money owed to you, when it is due and how long it has Helps with cash flow planning and provides a Quarterly been outstanding. snapshot of what could potentially be brought in, in the short-term. 2020 Mom April 2016: Financial Management Guide 5 Audit POLICY: 2020 Mom’s closed financial statements shall be submitted for external review annually. External auditor must be a Certified Public Accountant (CPA). Procedure: During the third quarter, the Board Treasurer will schedule an
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