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System Management
Financial Guidelines
County Financial Operations for Extension Homemakers Councils,
Clubs, and Groups
Policy Number: C.E.S.P. 15-2
Date Revised: 2-23-2004 |
Guidelines for County Financial Operations for
Volunteer Groups
| There are several volunteer organizations and
groups that are organized by and support the educational mission of the
University of Arkansas Cooperative Extension Service. These groups function
under the advisory leadership of one or more of the professional staff and
work within the parameters assigned to assist in carrying out this
educational mission. Although this process
has been in place for many years, and certain financial guidelines have been
communicated to each organization, this document will outline general
guidelines for fiduciary responsibility in volunteer groups, and give
specific information needed by each individual group.
The University of Arkansas Cooperative
Extension Service has a responsibility to: |
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(1) |
conduct its programs in such a way to maintain
the public trust and safeguard the positive image of the organization; |
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(2) |
provide training opportunities for volunteer
groups to conduct their financial affairs using sound accounting principles,
with understanding of the tax laws governing tax-exempt organizations; and |
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(3) |
accept certain fiduciary oversight
responsibilities for these volunteer groups, including recommending
prescribed financial practices. |
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The Volunteer Group has a
responsibility to: |
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(1) |
conduct its organization in a professional
manner consistent with the educational mission of the University of Arkansas
Cooperative Extension Service; |
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(2) |
accept compliance responsibility for all
federal and state laws and regulations pertaining to volunteer
organizations; |
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(3) |
adhere to all civil rights laws, including open
access to membership and programs; and |
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(4) |
obtain funding from various sources and
dispense the funds in support of Extension’s educational mission. |
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The many volunteer groups across the state are recognized as
essential elements to the success of Extension’s programs. The University of
Arkansas Cooperative Extension Service has had a long positive history with
volunteer groups, and it is the University’s intent to continue these very
important associations. All volunteer groups associated with the University
of Arkansas Cooperative Extension Service are expected to adhere to the
above terms and to the guidelines found in this document.
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| I. |
Financial Guidelines
for All Volunteer Groups |
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| A. |
General Guidelines |
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1. |
The administration of all volunteer
units will be in accordance with their organization’s constitution, bylaws
or other enabling documents and will be administered by a duly constituted
governing body. |
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2. |
Each volunteer unit will have sole
responsibility for all funds and assets of the organization. No Extension
employee shall have signatory authority over any assets of the volunteer
unit. |
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3. |
The financial activities and the
resulting financial statements of all volunteer units should be conducted in
accordance with generally accepted accounting principles. (See Appendix I:
Maintaining Auditable Records.) |
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4. |
All volunteer units that have an
average monthly balance of $100 or more should have their funds in a
financial institution. Most financial institutions will allow non-profit
groups to maintain an account that has minimum activity with no monthly
service charge. Money not placed in an account should be held in a secure
location and detailed records of fund use should be maintained. |
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5. |
It is advisable to have at least
two authorized signatures for the bank account. This allows access to the
account even if one person is unavailable for an extended time. The group
also might consider requiring dual signatures for expenditures over a
pre-set amount. |
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6. |
Volunteer funds held in a financial
institution should be in the name of the club or group, using the
appropriate Employer Identification Number. Under no circumstances should
the account be held in an individual’s name, or use an individual’s Social
Security number for the ID number. |
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7. |
A year-end financial statement
should be prepared by the appropriate officer. (See Appendix II: Annual
Financial Report.) |
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8. |
This financial statement, along
with all supporting documentation, are encouraged to be audited annually by
one of the following methods: |
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(a) |
an audit conducted by an
independent certified public accountant; or |
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(b) |
organizations with annual income
less than $25,000 may choose to conduct a Peer Review Audit (See Appendix
III: Peer Review Audit Guide.) |
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9. |
Many clubs and groups find it
useful to acquire and maintain certain tangible assets in support of the
educational goals of the organization. This inventory list would include
real property (land and buildings), equipment, tools, vehicles, etc.
Fiscal responsibility for these tangible assets rests with the individual
club or group, and these assets are not a part of the University of Arkansas
inventory. |
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10. |
Groups are encouraged to inventory
these assets on an annual basis: (1) to document their location; and (2) to
provide a historical summary for both acquisition and disposal. (See
Appendix IV: Annual Inventory Report). (Note: To avoid burdensome record
keeping, it is suggested that this inventory report include only assets with
a useful life over one year and an initial value of $250 or more.) |
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11. |
The Annual Financial Statement,
with Audit Report and Annual Inventory Report attached, should be filed and
accepted at a board meeting and kept with the local clubs records. |
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12. |
No political contributions or
candidate endorsements shall be allowed. |
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| B. |
I.R.S.
Requirements |
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Listed below is a partial summary
of selected Internal Revenue Service requirements pertaining to
organizations seeking recognition of tax-exempt status. These requirements
are not listed in any order of importance, and the provision of this
information should not be construed as tax advice relative to the I.R.S..
Organizations that desire such advice or assistance should contact an
independent professional. |
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1. |
Exempt organizations are generally
required to obtain an Employer Identification Number (E.I.N). This number may
be obtained by filing I.R.S. Form SS-4, “Application for Employer
Identification Number”. This number is required to establish a bank account. |
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2. |
If annual gross receipts of an
exempt organization total $5,000 or more (see gross receipts test
explanation in I.R.S. Pub. 557), an application for exemption should be made on
one of I.R.S. Forms 1023 through 1028 (Application for Recognition of
Exemption) depending on the nature of the organization. Extension Homemaker
Clubs in Arkansas, have already been granted a group exemption and no
further action is needed. (See section in this document for each group).
However, each group will need to obtain an E.I.N. as stated above. |
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3. |
Exempt organizations having annual
gross receipts of $5,000 or less are not required to file on I.R.S. Forms
1023-1028. However, if the organization wants to establish its exemption
with the I.R.S. and receive a ruling or determination letter recognizing its
exempt status, it should file on one of the forms 1023-1028. |
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4. |
An exempt organization having
annual gross receipts normally more than $25,000 will be required to file an
annual I.R.S. Form 990—Return of Organization Exempt From Income Tax. |
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5. |
An exempt organization that is
required to file an annual return on Form 990 must keep such permanent books
of account or records, including inventories, as is sufficient to show
specifically the items of gross income, receipts, disbursements, name and
addresses of all substantial contributors, and any other information
required. |
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6. |
Volunteer groups also have certain
responsibilities regarding accepting and acknowledging gifts and donations.
Since donors may deduct contributions to tax-exempt non-profit groups, the
non-profit group has a responsibility to acknowledge that gift/donation in
the appropriate way. This may involve either a receipt and/or a letter of
thanks for the gift or donation. It is the responsibility of the donor to
determine the fair market value. The volunteer group should only verify the
receipt of the donation and not assign any value. |
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7. |
When any merchandise is purchased
from a group, or a non-cash contribution is made, only the amount paid in
excess of the fair market value of the item may be deducted as a charitable
contribution. Again, it is the responsibility of the purchaser, not the
volunteer group, to determine the fair market value of a product. |
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8. |
Organizational by-laws should
provide guidance for the distribution of funds upon dissolution of the
group. Since generally all funds accumulated by volunteer group’s described
here are subject to 501(c)(3) regulations, these funds should normally be
dispensed to other exempt volunteer organizations operated exclusively for
educational, scientific, charitable or religious purposes under Section
501(c)(3) of the Internal Revenue Code. |
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(a) |
Examples of acceptable distribution
of funds: |
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Donation to another community group or the
county-wide group, (i.e., another E.H.C. Club or County EH Council.) |
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(b) |
Examples of unacceptable
distribution of funds: |
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Dividing the leftover funds among the members. |
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Sponsoring a trip or party for the members for
the purpose of using the funds. |
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Cash gifts to members, county agents or other
non-qualifying entities. |
| II. |
Financial
Guidelines for E.H.C. Councils, Clubs and Groups |
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1. |
The Arkansas Extension Homemakers
Council (A.E.H.C.) is an incorporated group in the State of Arkansas and each
County Extension Homemakers Council is also incorporated as a subordinate
unit of the state council. |
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2. |
The Arkansas Extension Homemakers
Council has been classified by Internal Revenue Service as a 501(c)(3)
tax-exempt organization. Its members and the (county councils) are
subordinate units of the state councils, and clubs are subordinates of
county councils. The group exemption number is 2140. Note: This group
exemption number is only used when filing for an Employer Identification
Number on I.R.S. Form SS-4 and when reporting income on I.R.S. Form 990. It is not
to be used for banking purposes. |
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3. |
The Arkansas Extension Homemakers
Council has filed for and received an Employer Identification Number for
banking purposes and each County Extension Homemakers Council has a separate
Employer Identification Number to be used for banking purposes. If you are
not sure what your County E.H.Council’s E.I.N. number is contact your local
County Extension Agent-Family Consumer Sciences, or the State E.H.C.
Coordinator in the State Office. |
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4. |
It is advisable that individual
Extension Homemakers Clubs use the County E.H. Council E.I.N. for their accounts.
This does not mean that a club’s money goes into the Council accounts, but
it does identify the club as a part of the County Council. The separation of
the money is in the name of the account. The account should be used as
follows: |
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“Whatever Extension Homemakers Club of the
whichever County Extension Homemakers Council – ID 00-000000.” |
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5. |
If an individual Extension
Homemakers Club has over $5,000 income, it should consider seeking an
individual Employer Identification Number separate from the County Extension
Homemakers Council, and file I.R.S. Form 990 on its own. The group exemption
number would still be available for use where appropriate. |
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6. |
If a club has already obtained an
E.I.N. number and is receiving and filing tax returns to the I.R.S., it should
continue to do so. |
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7. |
Even though Extension Homemakers
Councils are generally exempt from federal income taxes, they have an
obligation to file the Annual Information Return, I.R.S. Form 990, when gross
receipts in the tax year exceed $25,000. Detailed instructions on completing
this form are included in the A.E.H.C. Handbook, Financial AffaI.R.S. section, page
H-16. |
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8. |
Volunteers may claim certain
out-of-pocket unreimbursed expenses incurred in rendering service to
tax-exempt organizations as a charitable contribution on their own
individual income tax report. For more detailed information on the rules
regarding volunteer unreimbursed expenses, see A.E.H.C. Handbook, Financial
AffaI.R.S. section, page H-18, current I.R.S. regulations, and your tax
professional. |
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9. |
A.E.H.C. Standing Rules, listed in
A.E.H.C.
Handbook page C-11, include the following: |
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(a) |
No member officer, or individual shall initiate
any activity, program, project or fundraising activity in the name of
Arkansas Extension Homemakers Council without the written approval of the
Arkansas Extension Homemakers Council Executive Committee. |
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(b) |
No club shall sign agreements to sponsor the
sale of any product without approval of the County President and the County
Extension Agent-Family Consumer Sciences. |
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10. |
The president of each Extension
Homemakers Clubs will provide written assurances of nondiscrimination on an
annual basis. These assurances will be submitted on Form AFFACT-513 and
maintained in the county files for three years. The form is available online
at
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| III. |
Reporting of Cash and
Non-Cash Charitable Contributions |
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Extension Homemaker Councils,
groups and clubs receive private contributions for exclusive local use.
These gifts include cash, as well as gifts-in-kind of equipment, supplies,
free use of facilities, etc. Individuals or corporations that make a
contribution of goods or services to the Extension Homemakers organization
may deduct gifts to the fullest extent of the law. In the case of
gifts-in-kind, it is the responsibility of the donor to determine the fair
market value, not the E.H.C. organization. The E.H.C. organization should only
verify the receipt of the donation and not assign any value. Letters of
appreciation should be sent to donors by county club representatives.
Because of specific Internal Revenue Service (I.R.S.) regulations, each cash
contribution of $250 or more and gifts-in-kind, of that value or more based
on the donor’s documentation, must receive an official receipt from the
council, group or club. |
IV. Insurance
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A. |
Volunteer
Immunity |
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Volunteers of the University of Arkansas
Cooperative Extension Service are afforded protection under the
Federal Volunteer Immunity Act of 1997 and the State’s Volunteer
Immunity Act. If a volunteer is sued and was acting in the capacity of
an Extension Homemaker, he or she most likely will be protected from
liability under the current state and/or federal law. The volunteer
will be responsible for his or her own legal representation and
expense and will not be entitled to the University of Arkansas legal
counsel’s services.
Listed below is a summary of the volunteer immunity laws. If you
have further questions, please refer to the complete version of the
Acts or ask your legal counsel. |
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Volunteer Protection Act of 1997 (VPA) |
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The VPA provides that, if a volunteer
meets certain criteria, he or she has a defense to a suit alleging
simple or “mere” negligence and cannot be held liable for that alleged
wrong doing. In cases where the volunteer does not meet the act’s
criteria, he or she may still enjoy some measure of protection as long
as he or she has not engaged in conduct that is specifically
prohibited. |
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Arkansas Volunteer Immunity Act:
16-6-105. Nonliability for Damages – Exceptions |
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A qualified volunteer shall not be liable
in damages for personal injury or property damage sustained by one who
is a participant in, or a recipient, consumer, or user of, the
services or benefits of a volunteer by reason of any act or omission
of a qualified volunteer in connection with the volunteer except as
follows: |
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Where the qualified volunteer
is covered by a policy of insurance, in which case liability for
ordinary negligence is limited to the amount of coverage provided; |
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Where the qualified volunteer
acts in bad faith or is guilty of gross negligence; |
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(a) |
Where the qualified volunteer negligently
operates a motor vehicle, aircraft, boat or other powered mode of
conveyance. |
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If the actionable conduct of the
qualified volunteer is covered by a policy of liability insurance, his
liability for ordinary negligence shall be limited to the amount of
the coverage provided. |
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B. |
Liability Insurance |
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A.E.H.C. provides liability
insurance coverage for members of the executive committee, council
committee members and E.H.C. members who participate in official business
and meetings of the organization. (See A.E.H.C. Handbook page H-20)
A.E.H.C.
has an accident policy that covers the executive committee on official
business of the Council. This is handled through action of the
executive committee by the president. A copy of the insurance policy
is provided an individual when elected to a position on the executive
committee. |
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C. |
Activity Insurance |
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Members of various
committees, such as program committees, and members attending various
meetings, such as District Rallies, Board Meetings, the Annual State
Meeting, State Program Workshop, etc., are covered on a per-trip basis
through insurance obtained through the Cooperative Extension Service.
The state Extension faculty person involved with the meeting notifies
the company before the meeting of the estimated number of
participants, the dates and the type of insurance needed. Following
the meeting, the faculty member notifies the A.E.H.C. treasurer of the
exact number that participated. The statement is submitted through
proper channels for payment by A.E.H.C.. (See A.E.H.C. Handbook page H-21)
The insurance is secondary to Medicare and the insurance of the
individual. This means a claim must fI.R.S.t be filed with Medicare, if
the person is eligible, and their own insurance. The remaining
eligible charges will then be filed with the group insurance described
above. |
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Record Keeping Requirements |
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Auditable records should be maintained for
all transactions. Auditable records are those that describe the nature
and condition of a transaction and provide support that the
transaction occurred as stated. A record system should be maintained
which classifies and accumulates financial information in a logical
manner. Either a software package such as Quicken™ or a ledger system
is generally necessary to accomplish this goal. For small
organizations the ledger system would include: (1) cash receipts
journal, 2) cash disbursements journal and 3) general ledger.
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A. |
Recording Income |
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1. |
Acknowledge all money received with a
written receipt, preferably pre-numbered. The receipt should include
the date, amount received, source of funds, whether cash or a check
and who collected the money. |
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2. |
The receipt should be prepared in
duplicate with the original given to the customer. The copy should be
maintained, in sequence, in the receipt book as the official record of
that transaction. |
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If any receipt is voided, the original
receipt should be maintained with the official copy of that receipt. |
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4. |
If a member/representative turns in
money collected from several people, one receipt may be written
directly to that member if documentation is attached to the receipt
listing: (1) individuals from whom the money was collected; and (2)
the amount collected from each. |
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5. |
In some cases, such as a fundraising
event, it may not be practical to issue an individual receipt for each
cash transaction. In these situations, record several transactions on
one receipt. Example: (Received from: Mary Smith; Amount: $256.00;
For: Proceeds from Chili Supper on Oct. 30.) |
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6. |
All receipt books should be kept for the
current year and three prior years. |
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7. |
All income/receipts should be identified
by source and restrictions, if any. While this information is recorded
on the receipt, it is advisable to also record it on the check
register beside the deposit entry. Any correspondence, check stubs,
etc., should be placed in a file set up for that purpose. |
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8. |
Each bank deposit slip should contain a
listing of the receipt numbers contained in the bank deposit. An
explanation should be recorded on the official copy of the deposit
slip in any situation in which the receipt numbers are not reported in
sequence. |
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Funds should be deposited on a regular
basis, with cash on hand held to a minimum. |
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B. |
Recording Expenses |
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1. |
Financial commitments and expenses
should be in accordance with the policies established by the
organization and the approved budget. |
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2. |
Payments should be made in response to a
formal written bill or invoice. The itemized invoice will become a
permanent part of the treasurer’s records. This documentation should
be filed in a manner allowing easy retrieval and should be maintained
for the current year and three prior years. |
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3. |
Expenses should be made from established
checking accounts, with rare exceptions for petty cash accounts (see
#8). Holding cash back from deposits and then using the cash to pay
bills is not a good practice because it does not leave a record or
provide proof of payment. |
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4. |
All checks should contain the signature
of the appropriate club officer(s). An individual should not sign a
check until sufficient documentation and funds are available and the
check has been completed. No one should sign a blank check. The
organization should consider having dual signature requirements for
checks written over a certain amount. No Extension employee should
sign checks for volunteer groups or have signatory authority over any
assets of the volunteer unit. |
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5. |
When a check is voided, the check should
be marked “void” and attached to the check stub, and the signature
section of the check should be removed. |
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6. |
All checking account transactions should
be recorded in the check register at the time the transaction occurs.
Entries should be dated and be as detailed as possible showing name of
payee or deposit source and purpose of expense. |
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7. |
All check registers should be reconciled
monthly with the bank statement at the time it is received. These
reconciliations should be documented. (Normally the back of the bank
statement provides a reconciliation form that is sufficient). These
reconciliations, along with the corresponding bank statement, should
be kept for the current year and three prior years. |
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8. |
On rare occasions, a petty cash fund may
be needed for miscellaneous items. However, the use of petty cash is
not encouraged and should not be used as a substitute for sound
planning and budgeting. Petty cash should be reconciled on a regular
basis. In petty cash allotments, the cash, plus the cash receipts for
expenditures, should equal the initial authorized amount. All petty
cash allotments should be entered in the general ledger as petty cash
along with the person’s name to whom the small amount of cash is
issued. |
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C. |
Year-End Financial Reports |
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1. |
An Annual Financial Report summarizes
all ledger transactions for the year and provides a summary of the
organization’s revenue and expenses, assets, liabilities and equity.
This report should be compiled at the end of each fiscal/calendar year
by the treasurer (see Appendix II for suggested form.) |
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D. |
Audit Reports |
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1. |
Another responsibility in sound
financial management for groups is a system for examination and audit
of financial statement balances, assets and the established accounting
system. Each club/group should have its financial statements and
related books and records audited at the end of each fiscal/calendar
year. |
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2. |
If the club/group is required to file
I.R.S. Form 990, (i.e., has revenue in excess of $25,000 per tax year)
then the audit should be done by an independent certified public
accountant. |
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3. |
If the group has revenue of less than
$25,000 per tax year, they may choose to conduct a Peer Review Audit
using an appropriate Audit Committee (see Appendix III: Peer Review
Audit Guide.) |
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E. |
Managing Tangible Assets |
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1. |
Many clubs and groups find it useful to
acquire and maintain certain tangible assets in support of the
educational goals of the organization. This would include real
property (land and buildings), equipment, tools, vehicles, etc. |
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2. |
Fiscal responsibility for these tangible
assets rests with the individual club or group, and these assets are
not a part of the University of Arkansas inventory. |
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3. |
Groups are encouraged to inventory these
assets on an annual basis: (1) to document their location; and (2) to
provide a historical summary for both acquisition and disposal (see
Appendix IV: Annual Inventory Report). (Note: To avoid burdensome
record keeping, it is suggested that this inventory report include
only assets with a useful life over one year and an initial value of
$250 or more.) |
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| II. |
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| III. |
Peer Review Audit Guide |
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The peer review audit
committee should be composed of at least three members and its purpose
is to review the accounting records and financial statements prepared
by the treasurer for accuracy and reasonableness. Committee members
should not include the treasurer, anyone related to the treasurer or
anyone involved in the financial affaI.R.S. of the group. |
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Prescribed annual
procedures for peer review audit committee at end of the fiscal year: |
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1. |
Check each month’s reconciled
bank statement and canceled checks. Make sure the ledger postings are
current and complete. |
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2. |
Examine all voided checks. If
a voided check is not on file, verify that the check has not cleared
the bank. |
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3. |
Total all funds received.
Verify that cash receipts were written and that funds received were
listed on the ledger reports. |
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4. |
Total all deposits made to
the bank account. This total should equal the total of all funds
received, unless treasurer’s ledger reports show that some funds were
retained as petty cash. |
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5. |
Total all expenditures.
Verify that a written bill is on file for each expenditure and that
the expenditure was appropriate. Verify that all expenditures were
paid by check, not in cash. |
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6. |
Examine the Annual Financial
Report. Verify that the amounts listed agree with the amounts in the
treasurer’s ledger reports, the total in the check register and the
bank statements. |
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7. |
The treasurer’s total balance
at the beginning of the year (bank balance plus petty cash), plus all
funds received, minus all expenditures, must equal the treasurer’s
total balance at the end of the year (bank balance plus petty cash.) |
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8. |
Examine the club inventory
sheet and make sure that all property/equipment has been
properly accounted for and documented. A letter or receipt should be
on file for each gift received, documenting donor, date, value and any
restrictions placed on the donation by the donor. |
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| IV |
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Return to Financial Guidelines Index
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