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Attached please find the following financial tools that were originally designed for SDA Houston Chapter to manage the chapter’s financial records for the 2005 calendar year:

□ Annual Audit Questionnaire

□ Cash Management Procedures

□ SDA Member Expense Report

□ SDA Receipt Book Sheet

□ SDA Financial Workbook

This document will briefly provide instructions for these tools.

Annual Audit Questionnaire

This audit questionnaire will assist the Treasurer in the review of the chapter’s previous year’s financial records. Both Revenue and Expense records should be reviewed for the complete year.

Revenue

□ Timely deposit of funds should be reviewed and commented.

□ Review of receipt book forms should be completed to ensure all receipt book funds were deposited to the bank.

□ Review of deposit copies should be completed to ensure that proper records exist for all funds deposited to the bank account.

Expenses

□ Review of all check copies and appropriate receipts should exist for all funds disbursed for the chapter.

□ Reconciliation of all checks should be reviewed to ensure there are not any outstanding old checks that have not cleared the bank account.

General Opinions

□ During the review of financial records, any suspicious activity should be reported on this audit report.

□ An overall opinion of the status of the chapter’s financial records should be given by the Audit Committee.

□ Audit Committee should sign the completed audit report. Treasurer should submit report to the Board during the February Board Meeting. Board should review and vote to accept or decline the results.

Cash Management Procedures

These Cash Management procedures were developed to provide some simple, yet responsible guidance in the handling, receipt and disbursement of chapter funds on behalf of its members. These procedures address the following cash issues:

□ Cash Receipts

□ Expense Reimbursement to Members

□ Disbursement of Checks

□ File Copy Backup Records

□ Good Cash Management – issuance of reimbursements to Treasurer

□ Bank Statement Reconciliation

□ Annual Audit

These procedures provide simple, yet adequate instructions. It is recommended that each Chapter’s Board review these procedures during the first Board Meeting of the year. All Board Members should sign the document’s second page after review is complete to show support to the Treasurer with these critical and very important duties for the Chapter.

SDA Member Expense Report

This Member Expense Report was created to provide a procedure for Members to submit requests for reimbursement, including mileage, travel, meal and other expenses made on behalf of the chapter and its members.

The form is generated so all chapters can use this same form, with no modifications needed.

Please follow these simple rules:

□ Please do not Copy, Cut or Paste cells on this worksheet. Formula could be damaged.

□ Complete this digital Excel file on a PC so report is legible.

Complete the following cells:

□ Enter local chapter City

□ Enter Member’s Name

□ Enter Date for each expense made on behalf of the Chapter – date on receipts

□ Enter the Number of Miles traveled. Worksheet will calculate mileage allowance.

□ Enter Travel Expenses, including hotel, airfare, parking, tolls, etc for any allowed trip.

□ Enter Meal Costs for each meal receipt, including Program lunches.

□ Enter Other Expenses, which could include supplies, event deposits, fees and other costs one may purchase on behalf of the chapter.

□ Enter Expense Description for each line, providing adequate explanation for expense.

□ Account Number or Account Name will be completed by Treasurer.

□ Enter Travel Description of overall event, reason for attendance, etc. for the Expense Report.

□ Total Reimbursement will be calculated automatically.

□ Print Expense Report and sign as Member Signature and Date.

□ Attach all receipts to support costs on Expense Report.

□ Submit to Treasurer for review and reimbursement.

□ Cell Protection has been activated on this worksheet to ensure formulae are not disturbed or ruined. To make adjustments to this form, use the Password: sda (all lowercase)

SDA Receipts

SDA specific receipts were developed for an event this year in Houston. It would be great if general SDA receipt books could be printed for each chapter. This would be a great way for SDA’s name to continue to be recognized in the community. Also, when our members submit their receipts for reimbursement to their firms, our SDA receipts will be easy to reconcile.

If a cost-effective printer could be found that would print SDA Receipt Books that produced a carbonless copy of each receipt issued, this would improve our SDA image in the marketplace. If we ordered in bulk, we would probably receive a much better price.

This is a suggestion for National’s consideration.

SDA Financial Workbook

This financial workbook was developed for Houston’s 2004 Treasurer. Our 2004 Treasurer was not a financial manager and she was anxious to handle the funds of the chapter and did not know how she would report financial status for the chapter to the Board.

This workbook allows Treasurer to log expenses on each detail sheet. The Summary Page then provides totals for each category automatically as detail sheets are completed. This process created a “ledger” format to report to the Board. The Summary Page also provided a cash balance total that should balance with the check register. This worksheet proved to be a very simple, yet powerful tool for tracking chapter funds.

NOTE: A “Protected Workbook” and an “Unprotected Workbook” have been provided on the website to allow for flexibility among the chapters.

If your Treasurer would prefer to use a “locked” workbook for which all the formula cells have been “locked” to prevent damage to the calculations and preserve accuracy , then Treasure should select the “Protected Workbook” format. This format would be good for Treasurers that may have limited knowledge of Microsoft Excel or for those that will not be making major changes to the workbook. Each sheet within the workbook has been protected with the Password: sda .

If your Treasurer would prefer to make changes to the workbook in Microsoft Excel, then Treasurer may prefer to sue the “Unprotected Workbook” format. This workbook has been developed so the Protection function in Excel can be turned on. You may want to a simple Password (for example: sda) to help when these workbooks are passed down each year to new Treasurers.

The Check Register page was added to this workbook to help the Treasurer generate a quick and legible Register so all deposits and checks could be reviewed easily by the Board.

Instructions for this workbook are as follows:

□ Workbook consists of the following sixteen sheets (tabs at the bottom of the workbook) - with fourteen accounts to which revenue and expenses can be posted:

✓ Summary

✓ Check Register

✓ Member Dues

✓ Programs

✓ Fundraisers

✓ National Convention

✓ Regional Convention

✓ Canstruction

✓ Website

✓ Installation of Officers

✓ Supplies

✓ Insurance, Fees

✓ Special Events

✓ Miscellaneous

✓ Extra Account 1 if Needed

✓ Extra Account 2 if Needed

□ Summary - enter the following data on this sheet

✓ Local Chapter – enter City for Chapter

✓ Year to Date – I have set this workbook for 2006. One can edit this cell and change the year here. It will change automatically on all pages.

✓ For the Month of – enter Current Date in number format (i.e., 1-1-06 = January 2006)

✓ Enter the Beginning Checkbook Balance at 1-1-2006 (yellow cell).

✓ Account Description – I have provided fourteen standard SDA Expense Categories for chapters to use in posting their expenses. There are two Accounts labeled Extra Account 1 if needed and Extra Account 2 if needed. These allow a chapter to customize two Account Descriptions, if needed.

However, if a chapter wanted to use different Account Descriptions then those provided, one can change the name on the Summary page and the Detail Sheet title at the top of its page will change automatically. However, if the Detail Sheet Title is changed, then double click on the TAB at the bottom of the workbook and then change the name on the tab to correspond with the Account Description.

✓ These should be the only changes made to the Summary sheet of the workbook.

✓ If additional Expense Accounts are needed, one could Right-Click on one of the Account Detail TABS, the select COPY or MOVE function, following instructions to CREATE A COPY. Check formats and be sure to link to the SUMMARY PAGE. Treasurer can also contact me and I can assist in adding a new Account Descriptions. However, this worksheet should remain simple and I would not encourage a chapter to add too many additional Account Descriptions.

□ Check Register - enter the following data

✓ I created the Check Register so the Treasurer can log all checks and deposits chronologically through out the year. I have created four (4) pages (down) for the Check Register. Pages 2, 3 and 4 automatically carries down the ending balance from the page before once a page is completed. Check Register will provide a good reconciliation of funds for the Board to review quickly.

✓ Check Register totals should balance with Summary Page when detail is added to the Accounts.

✓ Date of Transaction – enter the date in number format to each line (i.e., 1-1-06)

✓ Deposits – enter Deposit total in this column

✓ Check # - if writing a check, enter Check # here.

✓ Check Amount – enter the check amount in this column (use positive numbers). This amount will print in RED, to depict a negative number. The Checkbook balance will calculate each time a Date is entered in the Row.

✓ Comments – enter a short description of the Deposit or Check Written.

✓ One should enter Deposits on separate lines from Checks so Comments can reflect one transaction per line.

□ Account Detail Sheets - enter the following data

For each Receipt or Expense, click on the Account Detail Tab at the bottom of the workbook to log in activity in the Account Detail Sheets. Once data is logged in the Detail Sheets, the Summary Sheet will reflect Total Revenue and Total Expenses and provide a Net Account Activity. These Net Account Activities will add to the Beginning Checkbook Balance and provide a Year-to-Total Cash Balance.

✓ Date – enter Date of each transaction.

✓ Deposit Made – mark an X in this cell if you are booking a deposit made for this Account.

✓ Check Number – enter Check number if you are posting a check to this Account.

✓ Item Description – enter description for this truncation.

✓ Revenue – if you are entering a Deposit, enter deposit total in this cell.

✓ Expense – if you are logging a Check written, enter check amount in this cell (use positive number). Check Amount will show and print in RED to reflect a negative number.

✓ Net Activity for this Account – Net Account total will show at the bottom of the sheet.

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