OFFICERS' AND BOARD MEMBERS' MANUAL FOR STATE AND SPECIAL INTEREST AFFILIATES

(Individual Office Manuals are available by e-mail)

Table of Contents

1. INTRODUCTION
2. PROCEDURES DURING BOARD MEETINGS
3. BETWEEN MEETINGS
4. APPOINTING COMMITTEES
5. PLANNING CONVENTIONS
6. DUTIES DURING SPECIAL INTEREST CONVENTIONS
7. DUTIES DURING STATE CONVENTIONS
8. CORRESPONDENCE
9. PERMANENT RECORDS
10. OPENING CHECKING ACCOUNTS
11. GENERAL FINANCIAL GUIDELINES
12. MAINTAINING CHECKING ACCOUNTS
13. BUDGETING PROCESS
14. SAVINGS AND INVESTMENTS
15. FINANCIAL REPORTS
16. FUND-RAISING RECORDS
17. MEMBERSHIP LISTS
18. MAILING LISTS
19. AFFILIATES WITH OFFICES
20. FEDERAL TAX FILINGS
21. STATE TAX REQUIREMENTS
22. FILING INCORPORATION PAPERS
23. PUBLIC RELATIONS
24. BROCHURES
25. SOME MAJOR COMMITTEE GUIDELINES
26. SIMPLIFIED ROBERT'S RULES OF PARLIAMENTARY PROCEDURE

1. A federal tax identification number is necessary before opening a checking account. If the affiliate does not have a federal identification number the bank will use the Social Security number of the president and treasurer or whoever opens the account. This would cause the bank to list that person as having earned the interest for that account.
2. To receive a tax identification number an application must be filed with the Internal Revenue Service. This only requires filling out a form listing the current officers of the organization and their signatures.
3. Each checking and savings account should have at least two signatures. Usually the president and the treasurer are the two signers although this is sometimes based on where the signers live. Emergency situations may come up where the second signature may be needed.
4. An account should only be opened or closed with the permission of the president or the board of directors.
5. When looking for a different bank to open any checking account all charges should be thoroughly investigated. Some banks charge for each check written and each deposit made. Some charge a monthly service charge. Some allow the account to earn interest if the account maintains a certain average balance but will charge a fee if not maintaining that balance. Some have no service charge but no interest if the account maintains a certain balance. Some banks allow accounts with no service charge for nonprofit organizations.

1. All treasurers should be bonded for an amount established by the board of directors. Bonding the treasurer will keep affiliates from incurring any losses due to errors or improper disbursement of funds. Some affiliates also bond the president as the second signature on the account. Bonding companies can vary greatly in their charges. It is advisable to check with other nonprofit organizations in the local area to determine which would best serve the needs of the affiliate.
2. No withdrawals, disbursement, transfers, or investments should be made without the direction or approval of the president or the board of directors.
3. Some special interest affiliates have a fiscal year starting on July 1 and ending on June 30. This is because their business meeting might be used for planning the yearly budget. Others may use the membership deadline to start the next fiscal year. State affiliates are generally based on the calendar year (January 1 to December 31). Those affiliates who use the July 1 to June 30 or the membership deadline as the beginning of the fiscal year for their accounting should contemplate changing to the calendar year. It is much easier when calculating figures for tax forms that have to be filed. However, the affiliate must decide which is the most efficient for their needs. There are sometimes federal grants that ask for earnings based on the federal year which is from October 1 to September 30.

1. Records of checks and deposits need to be kept clear and accurate. This will make it easier for an audit to occur without any problems and it will facilitate the changing of positions at a later date.
2. Each bill needs to be filed so that there is a receipt for each check written. It is helpful to write the check number on each bill paid to make it easier to check later.
3. Any check written needs to be approved by the president or the board of directors. Some affiliates required written approval while others just require oral approval. New presidents should ask about past requirements.
4. If possible, a note should be written on the check memo stating the purpose of the check. This may eliminate confusion if more than one check has been written to the same party.
5. Each month a bank statement will be sent to the treasurer. Each check and deposit should be verified on the check register to be sure that all figures are correct.
6. Check charges and bank charges need to be deducted or interest that may accrue needs to be added to the register.
7. The balance on the check register must agree with the balance on the statement after adding additional deposits and interest to the register amount and subtracting any additional checks and charges from the statement.
8. It will be easier to understand the types of expenses if these records are categorized on a computer spread sheet
9. Some affiliates would rather use a ledger as a second way to verify the check registers. The ledger can also categorize expenditures. This would allow longer explanations to be noted.
10. If your affiliate uses either a ledger or a spread sheet, the totals should always agree with the check register.

1. A few affiliates have the president present the budget for approval. However, most affiliates have the treasurer draw up the budget while others have a finance or budget committee. In most cases, however, the treasurer has to gather the data from the year before.
2. It is easiest to get the figures of expenses and contributions or earnings from the previous year and delete old expenses and add in new expenses in order to prepare the most precise budget.
3. It is beneficial to get input from committee chairs to get the possible expenses for the next year if there will be any.
4. Most affiliates do not have any special rules about spending over the budget limit. Most have the board initially approve the budget. The affiliate constitution and bylaws should be consulted to make sure that no special instructions have been provided.
5. A budget guides the treasurer in paying bills. If the budget for expenses is close to the limit the treasurer should consult the president about the proper procedure.
6. Sometimes the board of directors may need to be consulted when a large expenditure is presented that was not on the original budget.

1. No savings and investments should be made without the approval of the president or the board of directors. The by-laws of your affiliate may have special rules concerning these types of accounts.
2. Sufficient funds should be kept in the checking account to minimize bank charges. Some banks offer interest or no fees if the balance remains high enough. This advantage should be weighed against the interest that same amount would earn in a savings account.
3. Some treasurers are given the approval to withdraw the interest from a savings account as needed for the checking account. The president should make sure a new treasurer understands what the limitations are when starting a position so no controversy arises later.
4. Some affiliates allow the treasurer to add to the savings whenever the balance reaches a set amount as long as it is reported to the president and at the next board meeting. Other affiliates make those recommendations for adding more to the savings when the treasurer gives the report at a board meeting.

1. The treasurer’s report consists of the beginning balance, a list of expenses (in categories), and a list of income in categories such as donations and fund-raising activities.
2. This is generally a summary but the treasurer must be prepared to answer questions about any particular amount.
3. A report is usually given at each regular board meeting and convention and the business meeting for national special interest affiliates.
4. Each treasurer should send out a copy of the report before the next board meeting in an alternative format (i.e. Braille, computer disk, or tape and large print).
5. The treasurer may prefer to send a copy of the report to the newsletter editor for publication so it is in an alternative format and for members to read. This is easier for many smaller affiliates.

1. When the president appoints the fund-raising committee, usually the treasurer is asked to serve on it. The treasurer is responsible for keeping track of all funds.
2. If using a professional fund-raiser, a separate account must be kept since expenses must come out before the money can be considered the affiliates' to use.
3. Some fund-raising income can be kept in the checking account but should be clearly designated when deposited so later it can be determined if a particular fund-raiser is worth attempting again.
4. As noted under the mailing list, donors from fund-raising letters should be designated. Usually, these donors are willing to donate again in the future.
5. Fund-raising often needs to be encouraged by the president and the treasurer since these officers know how much money is needed.

1. Membership lists should be kept accurate and as up to date as possible.
2. Each entry should contain the members name address and phone number.
3. Each entry should also give the choice of format for both the Affiliates Newsletter and the Braille Forum.
4. Each entry should tell the mailing status such as blind or sighted. Some affiliates may prefer to designate blind visually impaired or sighted. The U.S. Post Office regulations E040.4.0 through E040.4.2 pertain to mail sent without postage. These require that mail sent without postage meet certain requirements. First, the person sent the mail must be unable to read regular print (blind or physically handicapped). Paper, Braille, records, tapes, or other material for the production of reading matter is allowed. The size of the type must be 14 point or larger to be eligible. The envelopes must be left unsealed and must contain the words "Free Matter for the Blind or Handicapped" on the upper right corner of the addressed side.
5. It would be helpful for membership retention to designate whether a member is a new member or a renewal. With this designation it would be easier to check if prior members have renewed. This would allow affiliates to call members to find out why they have not renewed. It would also help if reminder letters are sent to members not responding with dues after a certain date. It also will help insure that new members are added to the lists going to the national office for both membership dues and the Braille Forum.
6. The A.C.B. office sends out a membership list each year to check against the current list and affiliates will have to add any new members to that A.C.B. list. The deadline for A.C.B. is March 1
7. Each affiliate has it's own membership deadline.
8. The treasurer must be sure to provide the information to all who handle the membership lists after receiving each member's dues. This needs to be done throughout the year as any dues are received.
9. It may be easier to change information and retrieve information if you use a computer. Many affiliates use computers for their lists. A variety of programs are currently used. They include: Word Perfect Lotus D Base Excel, Access, Microsoft Works, or Microsoft Word. If you are using a print or Braille list, it will be easier if it is in alphabetical order.

1. Some affiliates combine their mailing list and membership list and just designate which names are members. This may depend on which method the affiliate uses for it's records computer print or Braille.
2. Mailing lists need to contain the name address and phone number of each person on the list. Phone numbers are helpful if a copy of a mailing comes back without a postal stamp marking the status. Also sometimes those stamps are not correct. Some mailings have come back marked deceased and the person was found to be very much alive later.
3. Mailing lists should be checked periodically to make sure that those are up to date.
4. Mailing lists need to contain postal information to indicate whether those can be sent free matter or not. It is the affiliate's choice whether it just lists sighted or blind or whether it has visually impaired as a third listing (explanations of the Free Matter qualifications are listed under the Membership Lists).
5. If this mailing list is used for fund-raising it may be helpful to note when the person has made a donation. Sometimes this is an indicator of interest in making donations in the future.

1. Offices can be used for permanent storage. This is a special benefit when officers change so often that records can be lost.
2. Many offices have the equipment for transcribing minutes and treasurer’s reports in alternative format for board members. However, the secretary and treasurer must get the information to them in a timely manner to allow them to do so.
3. The office will often file resolutions for the affiliate. The secretary must make sure that the office receives these.
4. The secretary will have to separate the motions from the rest of the minutes in order for the office to file them. If the office does not currently have a separate file for motions, this practice might be encouraged. It will save time when looking for a particular motion later. The office might be the one asked to look through the minutes in the future otherwise.
5. If offices do the accounting for the affiliate, it is important to have a viable check and balance system. This will allow the treasurer to easily follow what has transpired. The president needs to approve what checks are written by the accountant. The treasurer will be the one responsible for signing the checks and must understand what the accountant is working on. It is important for the treasurer to verify the amounts of checks before signing them. This also makes it easier in the future when an audit occurs.
6. Most offices do not do any tax filing unless an accountant does the bookkeeping (tax information listed under "Federal Tax Filings" and "State Tax Filings"). The office will usually store all important documents such as incorporation papers, papers declaring the tax exempt status (501 C 3), the Constitution and By- laws, and any other papers necessary for the organization. However, most secretaries and treasurers keep a current copy of the most recent minutes and treasurers reports since they would be the ones questioned about them.
7. It is important, for the president to understand what responsibilities are usually given to the office personnel and which ones are handled by the secretary and the treasurer.
8. If the office takes care of the membership and mailing lists, it is important for the secretary and treasurer to get new members' names and addresses to them as soon as possible to keep these records up to date. The information needed for these lists is given under the section labeled "Membership Lists" and "Mailing Lists".
9. Offices should try to accumulate a disk library of all the records. Not only do these disks take less room than paper records, but they are usually more accessible. If copies of these are kept in a different location from other records, no records will be totally lost if damage or loss occurs due to flood, fire, earthquake or misplacement through moves. This office can serve as a more permanent storage location.