Tuscarawas County 4-H Treasurer s Book

Transcription

1 Tuscarawas County 4-H Treasurer s Book Revised January 22, 2016

2 Treasurer Book Guidelines 1. Put records in a 3-ring notebook. NO LOOSE PAGES! PLEASE TAKE PAPERS OUT OF ENVELOPES! The front cover needs to include the treasurer's name, age, club name and year. 2. Separate months with monthly tabs. a. Each month should include: i. Treasurer's Report Form(s) for that month ii. Withdraw Request Form(s) for that month. Place Withdraw Request Forms behind their respective Treasurer s Report with corresponding receipt(s) attached to the Withdraw Request Form. iii. The monthly bank statement. iv. Checkbook Balancing/Reconciliation Form. b. If no meetings for that month include a Treasurer's Report Form dated for the last day of the month and state "No Meeting" at the top. Show that there were no transactions! 3. Pages should be done neatly and in one color ink. NO PENCIL! 4. Make sure all pages are filled out including Treasurer Transition Form, Club Budget, Club Dues, Record of Club Finances, Treasurer s Report Forms, Withdraw Request Forms, Treasurer s Yearly Summary and Audit Form, and the (State) Ohio 4-H Club/Affiliate Yearly Financial Summary form. a. If your club does not collect dues, simply write "No Dues Collected" at the top of that form. b. Staple receipts onto Withdraw Request Forms. Signatures need to include treasurer, president, and advisor. c. Record of Club Finances should be filled out. Think of this as your account register. d. The Treasurer s Yearly Summary and Audit Form needs to be complete. Signatures should be from two members and two advisors from at least two different families. e. Note: There is a separate (State) Ohio 4-H Club/Affiliate Yearly Financial Summary that must be completed and turned in by January Include bank statements and receipts to verify expenses and income. 6. Fiscal year is January 1-December Errors should be corrected by placing a single line through the mistake with the treasurer's initials beside it. NO WHITE OUT! 8. Final book needs to be turned in to the Extension Office. Please see your advisor for the exact date. 9. Your book must total correctly and everything be included to be considered for the Top Treasurer Book Award. Due to the excellent treasurer's books being turned in, it has become very important that you follow these guidelines precisely. If you have any questions, please ask your advisor or call the Tuscarawas County Extension Office. All forms are also available online at

3 Treasurer Book Evaluation Form DO NOT COMPLETE THIS PAGE! This form will be used by the Evaluation Committee to evaluate your Treasurer Book and determine your eligibility for an Outstanding Treasurer Book Award. Use this to review your book and check that you have everything included and completed. Treasurer Name Club Age Year Items Include: Records are in a 3-ring notebook with no loose pages. Front cover neat and complete with name, age, club name and year. Each month separated by tabs and includes: treasurer's report, bank statement, withdrawal requests and receipts. Yes No Completed in one color ink. Forms completed include: Transition Form, Record of Club Finances, Yearly Summary, Club Budget & Dues. Forms have appropriate signatures. Withdrawal request forms filled out completely with appropriate receipts and signatures. All corrections done properly. (No white out, no erasing.) Book balances correctly. Turned in by correct date to Extension Office. Comments: Date reviewed: by: (initials)

4 Treasurer Transition Form (This sign-off form should be completed each time there is a new treasurer for your club) I,, advisor for the (club name) have reviewed our treasurer book and have verified records as of. The previous year s treasurer has (name) signed over the books to. (name) Date: Notes:

5 Club Budget (Year) The officers and leaders should set a tentative budget at the beginning of the 4-H year. The tentative budget should be presented at the first possible meeting, discussed, and approved. Depending on your club's needs, you can use this form or make your own. Remember to include a copy with your Treasurer's Book. INCOME: List fund-raising event plans, approximate date of event and estimated profit EVENT DATE ESTIMATED INCOME TOTAL INCOME: EXPENSES: Include items such as club outings, donations to worthy causes, meeting location rental fees, recreation equipment, project materials, refreshments, material for club banner, postage, Ohio 4-H Foundation donations, etc.) NEED DATE ESTIMATED EXPENSE TOTAL EXPENSE: ESTIMATED SURPLUS OR SHORTFALL (total income minus total expenses):

6 Club Dues (Year) If your club voted to have dues, record payment below. Name of Club Member Amount Paid Each Meeting Total Amount Received Enter the amount paid by each member. Use a check mark if member is absent. Note: There are no 4-H club dues except in clubs which members vote to pay dues in order to have funds for their club activities.

7 Record of Club Finances Club Name Year The financial record allows you to keep your club treasury records up to date. Begin the record sheet with the ending balance from last year's treasurer's manual. Record every transaction on this record sheet and keep a running balance of money in the club treasury. Date Money Received Name and Purpose And Payments Made Name and Purpose Check Number Money Received Payments Made Balance Balance at the beginning of the year X X X

8 Record of Club Finances, Continued Club Name Year Date Money Received Name and Purpose And Payments Made Name and Purpose Check Number Money Received Payments Made Balance Balance from previous page X X X Balance at the end of the year X X X

9 Treasurer s Report Form The Treasurer's Report informs members of the club's financial activity since the last meeting. Complete the Treasurer's Report and present it to the club for each meeting Treasurer s Report for (meeting date) 1. Beginning account balance: $ (closing balance from previous meeting) Date of Previous Meeting: 2. Money received: $ from for what purpose Date $ from for what purpose Date $ from for what purpose Date Total money received 3. Expenses: $ to for what purpose Date $ to for what purpose Date $ to for what purpose Date Total expenses 4. Closing balance 5. Submitted by (Treasurer) Bills to be approved. The beginning balance was. Income was from. Expenses were to. This leaves us with a closing balance of.

10 Withdraw Request Form The 4-H Club would like to withdraw $ for. Make check payable to on. (date) Withdraw granted on Check # President Treasurer Advisor Attach receipt(s) to this form

11 Checkbook Balancing/Reconciliation Form This form should be used to compare your bank statement ending balance and your checkbook ledger to make sure they are balanced (equal) each month. Outstanding Deposits (Not included in your s tatement) Date Amount Steps to Reconcile/Balance Account 1) Ending balance from your checkbook ledger 2) Subtract total outstanding deposits (Total A) 3) Add total outstanding checks (Total B) + Total Outstanding Deposits (Total A) Outstanding Checks (Not included in your s tatement) Check # Written To: Amount 4) Subtract bank fees* 5) Add interest earned* + 6) Adjusted balance (should equal bank statement Total Outstanding Deposits (Total B) * Bank fees and interest earned will show up on your bank statement and should be recorded in your checkbook ledger AFTER you balance (reconcile) your account.

12 Treasurer s Yearly Summary and Audit Form Club Name Year Starting balance beginning of year Total income for year (total of all money received) Total expenses for year (total of all payments made) Ending balance (starting balance + income expenses) $ $ $ $ Bank account is in the at. (bank) (address) The bank book is in the possession of. (name) Cash on hand: Cash is in possession of. Signatories on the account include. Club EIN: This is to certify that the foregoing is a correct summary of receipts and expenses of the club: Treasurer s Signature: Yearly Audit Certificate A Financial Review Committee is two members and two advisors from at least two different families. The treasurer s book has been examined on and found to be correct. Financial Review Committee Signatures Signature Date Signature Date Signature Date Signature Date