创建日期 2009-07-02 查看次数 9192

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I. General Policies and Provisions

1. All donations, receipts and disbursements shall be accompanied by written record of the amount donated or disbursed, the name and address of the donor or disbursor and any accompanying instructions regarding the use of the donated or paid funds.

2. All PACE donations, receipts, disbursements and related funds shall not be managed, deposited, invested, or controlled by institutions employing PACE Board Members having access or handling rights with regard to PACE funds.

3. Record keeping responsibilities with regard to PACE donations, receipts, disbursements and related funds shall not include physical control over these same donations, receipts, disbursements and related funds. In turn, PACE Board Members with physical control over PACE donations, receipts, disbursements and related funds shall not include responsibility for record keeping in regards to these same donations, receipts, disbursement and funds.

4. PACE shall make available to its members, on an annual basis, a report
(1) accounting for all donations, receipts and related funds received and disbursed and
(2) describing PACE activities supported by these donations, receipts and related funds. This annual report may be disseminated via the Internet to all PACE members.

5. Records related to PACE donations, receipts, disbursements and related funds shall be maintained, in their entirety, at PACE headquarters in Washington, D.C.

6. Decisions regarding the distribution of PACE donations, receipts, disbursements and related funds shall be made by the President with the Treasurer; approval of a majority of the Board of Directors shall be required for disbursements over U.S. $1,000.

7. Unless changed via majority vote of the Board of Directors, PACE will use a cash basis accounting method.

8. Accounting functions will be supervised by the PACE Treasurer, who may (but not need) be a member of the Board of Directors. The Treasurer will act as PACE's accountant, and will be assisted by a Cashier to be appointed by the President. The Cashier will exercise physical and administrative control over PACE donations, receipts and related funds pursuant to these procedures. The Cashier will not have signature authority over PACE financial accounts, and should be unrelated (by blood or marriage) to either the President or Treasurer.

9. PACE will keep only one set of official accounting books. These books will be maintained at PACE headquarters in a secure place. Sign out procedures shall be employed to record access to the books. To prevent loss of accounting records due to fire, theft, or other uncontrollable events, an unofficial copy of PACE's accounting books may be maintained at a second location.

10. Entries in PACE account books shall be made on a timely basis.

11. Separate Procedures on the Management of PACE Donations, Receipts, Disbursements and Related Funds shall be established to govern PACE branch offices.

12. Nothing in these Procedures shall be interpreted as condoning any illegal, unethical, or unfair conduct on the part of the PACE Board of Directors or PACE members.

13. Receipt and disbursement of PACE donations and related funds pursuant to these procedures presupposes compliance with all other laws related to corporate status and accounting.

14. These guidelines shall be reviewed by the Board of Directors after six months to determine their efficacy. Revisions to these guidelines may be made through majority vote of the Board of Directors. Any such revisions will be publicized to PACE's membership and other parties to whom the original guidelines have been distributed, and with whom PACE maintains an active relationship.

II. Receipts by Check, Wire Transfer and Other Means

1. Checks should be addressed to "PACE" and sent to an address designated by the Board of Directors. Upon receipt, checks will be forwarded to the Cashier. Upon receiving checks, the Cashier will log in the receipts and notify the Treasurer/Accountant in writing of the amounts, names and addresses of the donors or payors and any other relevant information, such as donor indications for use of donations. The Cashier shall forward the checks to a bank or other appropriate financial institution designated by the Treasurer for deposit into the PACE account. The Cashier shall strive to deposit checks within three working days of receipt and shall submit deposit slips to the Treasurer/Accountant within three working days of receipt.

2. Upon receiving wire transfers, the Cashier shall log in the wiring information received with the notification of wire transfer and notify the Treasurer/Accountant in writing of the wire transfer amount, sender and date of receipt.

3. Donations in the form of cash shall be discouraged. Nevertheless, if received, these donations shall be accompanied by written record of the amount received, names and addresses of donors or payors and any other relevant information. Receipts shall be issued to the donor or payor.

4. Upon notification of receipt of checks, wire transfers, deposit slips, or cash or other funds, the Treasurer/Accountant shall properly record the transaction in the PACE account books. After receiving monthly Bank statements for the PACE account, the Treasurer/Accountant will reconcile the amounts recorded in the book with the entries in the Bank statements.

5. PACE may accept donations of goods, including equipment, if these goods or equipment are related to PACE projects or administrative work. Nevertheless, such donations shall be subject to the same written record and reconciliation requirements as monetary donations.

III. Disbursements, Requests for Reimbursement or Disbursement, and Related Procedures

1. PACE members that must purchase equipment, rent facilities, or pay for services or goods on behalf of PACE for PACE activities shall fill out a Request for Payment form (to be obtained from the Treasurer or Cashier). Requests for Payment shall be accompanied by invoices and other documents, as appropriate. Requests for Payment shall be submitted to the Treasurer, who will obtain authorization for disbursements in conformity with these Procedures from the President or through majority vote of the Board of Directors, as appropriate. Upon receipt of the Request for Payment, the Treasure shall make two copies. The Treasurer shall retain one copy of the Request for Payment for his/her records, submit one copy to the Cashier, and insert the original into the official PACE financial records. The Request for Payment may serve as the written record for an amount disbursed referred to in section I.1. above.

2. Checks or other means of payment of less than $250 may be signed by either the President or the Treasurer (one signature suffices). For payments more than $250 but less than U.S. $1,000, checks shall be signed by both the Acting or Elected President and the Treasurer. Checks will be prepared for signature by the Cashier, who will write the checks upon receiving proper approval. If a Request for Payment amounts to more than U.S. $1,000, approval by majority vote of the Board of Directors is required before issuance of the check in response to that request. The "approval by majority vote of the Board of Directors" may be in the form of an annual, event or activity Budget approved by the Board of Directors in advance of the Request for Payment, or by a special resolution of the Board of Directors. Disbursement authorizations or checks written in response to Requests for Payment exceeding U.S. $1,000 that are approved by the Board of Directors, shall also be signed by both the Acting or Elected President and the Treasurer. Such checks will be prepared for signature by the Cashier, who will write the checks upon receiving notice of proper approval from the Board of Directors.

3. Upon receiving approval and/or signatures from the Board of Directors, the Cashier will execute the original check and submit it to the payee. A copy of the original check shall be retained by the Cashier and submitted to the Accountant after payment, along with the canceled Request for Payment or invoice.
 

4. The Accountant shall record disbursement transactions in the PACE account books. Upon receipt of PACE bank statements, the Accountant shall reconcile the disbursements with the withdrawals reflected in the bank statements.

5. The approval and record keeping procedures that apply to checks shall apply, where practicable, to wire transfers made in response to Requests for Payment.

IV. Financial Statements and Reports

1. A quarterly financial statement shall be prepared and submitted to the Board of Directors for review within thirty days of the end of each quarter. In accordance with the General Policies for these Procedures, an Annual Report shall also be prepared and made accessible to the PACE membership body. 

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