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FLOTILLA FINANCE
Barbara Burchfield, State Liaison Officer-South Carolina (SLO-SC) JAN-2015
U. S. COAST GUARD AUXILIARY
DIVISION 12
FLOTILLA FINANCE
Guidelines, policies and suggestions for:
FSO-FN Responsibilities
FEIN
Nonprofit & Donations
Sales Tax
Flotilla Budget
Membership Dues
Audit & Inventory
FLOTILLA FINANCE FSO-FN Responsibilities
Prepare a budget
Pay approved bills with original receipts
Keep complete & accurate records of all
transactions
Keep complete records of all unit assets
Manage cash flow
FLOTILLA FINANCE FSO-FN Responsibilities
File new bank signature card with each
change in Unit Leader and/or FSO-FN
Collect and pay member dues
Report monthly financial status to FC
Prepare Form 7025 by January 31:
◦ Financial Report of Auxiliary Unit
◦ Inventory Report
FLOTILLA FINANCE
FEIN REQUIREMENT
Bank Account name is “U. S. Coast Guard
Auxiliary” followed by the unit designation
Example: “U. S. Coast Guard Auxiliary Flotilla 12-3”
Auxiliary units use FEIN 52-1500576
(Federal Employer Identification Number)
FLOTILLA FINANCE
NONPROFIT
The Coast Guard Auxiliary Association, Inc. is a
501(c)(3) nonprofit organization.
Flotilla units are not 501(c)(3) nonprofit organizations.
http://www.cgaux.org/
All Auxiliarists are members of the CGAA.
There are no fees or dues for CGAA membership.
FLOTILLA FINANCE
DONATIONS
Donations that need to be made to a 501(c)(3)
nonprofit organization need to go through the
Coast Guard Auxiliary Association, Inc.
Auxiliary Manual CONDTINST M16790.1G (series)
Chapter 5, Section H. Solicitations, Gifts & Donations
Donations to the Auxiliary are tax deductible
under Internal Revenue Code - IRC 170(c)
FLOTILLA FINANCE
SALES TAX
The U. S. Coast Guard Auxiliary is “ a non-
military organization administered by the
Commandant of the Coast Guard under the
direction of the Secretary of Homeland
Security”
Sales to the Auxiliary may not
be subject to sales tax.
FLOTILLA FINANCE
SALES TAX
Members of the Auxiliary who make purchases on behalf of the Auxiliary may request a Sales Tax Exemption letter from DSO-FN.
All transactions must flow through the flotilla bank account with original receipts.
Use of this exemption for personal purchases is considered tax evasion punishable by law.
FLOTILLA FINANCE
SALES TAX
$ave on flotilla purchases -
It all adds up!
FLOTILLA BUDGET
A budget approved by membership vote
complies with AUXMAN
Without approved budget each expense
requires membership vote for approval
Unit funds may only be spent or
committed by vote, unless stated in the
Standing Rules.
FLOTILLA BUDGET
Flotilla Procedures Manual identifies budget items as:
Fixed Expenses:
• Division, District and National dues
• Cost of the meeting place
Variable Expenses:
• Equipment
• Public education and training materials
• Flotilla fellowship
• Publishing newsletters and notices
• Authorized awards
• Flags, pennants and Auxiliary uniform accessories
• Other expenditures authorized in the Flotilla Budget
PREPARE A BUDGET
Form a Budget Committee
Ask leaders to submit their budgets
Estimate next years income & expense
Budget Committee reviews each item
Approval by flotilla membership vote
BUDGET EXAMPLE
2014 2015Actual Budget Notes for 2015 calculations
INCOME/EXPENSEINCOME
Public Education FeesABS course 900.00 1,500.00 50@$30
Total Course Fees 900.00 1,500.00
Dues IncomeAnnual Dues Income 1,530.00 1,530.00 34@$45 (2016 pre-paid dues)
New Member Dues Income 45.00 180.00 4@$45
Total Dues Income 1,575.00 1,710.00
Interest/Miscellaneous Income 5.00 5.00Total 5.00 5.00
TOTAL INCOME: 2,480.00 3,215.00
EXPENSESPublic Education Expense
ABS course materials 345.00 575.00 $115.00 x 5sets
Brochures/Refreshments 45.00 75.00Total PE Expense 390.00 650.00
Member Dues ExpenseNew member dues: 26.00 104.00 4@$26
Annual Dues - (pay the following year)Division 238.00 238.00 34@$7
District 238.00 306.00 34@$9
National 408.00 408.00 34@$12
Total Dues: 910.00 1,056.00
Other ExpenseShipmate of the Quarter 50.00 50.00Member Awards & Recognition 40.00 60.00Conference/Meetings 40.00 100.00 COW (4 GUESTS)
Total Other Expense: 130.00 210.00
TOTAL EXPENSE: 1,430.00 1,916.00
INCOME: 1,050.00 1,299.00
U. S. Coast Guard AuxiliaryFLOTILLA BUDGET 2015
MEMBERSHIP DUES
Flotillas are billed
annual dues for
all members
listed in AuxData
on January 1
MEMBERSHIP DUES
Dues are collected for
◦ Flotilla
◦ Division
◦ District
◦ National
New member dues are collected separately
for current year and next year.
New member dues are collected at the
time of application for the current year.
MEMBERSHIP DUES NEW MEMBER DUES for the Current Year (example)
Division, District and National dues are invoiced quarterly to the Flotilla:
Example based on $45.00 annual dues. Flotillas may choose to assess new member dues for the
current year by charging the full year, by the quarter or by the half-year.
JAN-MAR
75%
APR-JUN
50%
JUL-SEP
25%
OCT-DEC
0%
Division 5.25 3.50 1.75 N/C
District 5.25 3.50 1.75 N/C
National 9.00 6.00 3.00 N/C
Total Due: $19.50 $13.00 $6.50 N/C
Rate $45.00 100% 75% 50% 25%
To Flotilla 25.50 20.75 16.00 11.25
Collect: $45.00 $33.75 $22.50 $11.25
MEMBERSHIP DUES
ANNUAL DUES for NEXT year (example)
Flotilla 19.00
Division 7.00
District 7.00
National 12.00
Total: $45.00
MEMBERSHIP DUES
ANNUAL DUES
◦ JULY - Issue dues notice with a due date for payment of dues for next year.
◦ AUG – Issue 2nd request by letter after 30 days to members who have not paid. Include Form ANSC 7035. Include stamped, self-addressed envelope
FC should use all means to contact and retain members. (Flotilla Procedures Manual)
Keep copies and notes of all communications
MEMBERSHIP DUES
ANNUAL DUES
◦ SEP – Issue ANSC 7035 to member
◦ Your letter should explain disenrollment date for non-payment of dues
◦ Request AUX ID return
◦ Thank the member for their prior service
◦ Send by Certified Mail, Return Receipt Requested
◦ Include stamped, self-addressed envelope
Keep copies and notes of all communications
MEMBER DUES Member responds with payment
◦ Deposit the check
◦ Record the payment
◦ Void form ANSC 7035
MEMBER DUES Non-payment of Dues
What happens if a member does not respond
and does not pay member dues?
MEMBER DUES Dues & Member Transfers
When a member pays their
annual dues to a unit and
transfers before January 1st,
the dues collected should be
forwarded to the new flotilla.
MEMBER DUES Member is disenrolled & returns
If a member is disenrolled late and the paperwork is
not processed on time, the flotilla is responsible for
their annual dues.
If the member decides to pay, the flotilla will be billed
again when the member is reinstated.
National will no longer make corrections for members disenrolled and
returning to the Auxiliary.
MEMBER DUES Member is disenrolled & returns
What you can do about the double dues penalty:
◦ Penalty for late payment after disenrollment
◦ Appendices to Flotilla Standing Rules may be adopted
◦ Approval with 2/3 of the voting members present
MEMBER DUES Death of Member
FC submits ANSC 7035 to DCDR to report death
of a member.
Confirm the death and obtain obituary information
if possible for DSO-HR to report membership news.
AUDIT & INVENTORY Form 7025
DUE JANUARY 31
1) Financial Report of An Auxiliary Unit
2) Unit Inventory Record
Submit to Division Commander (DCDR)
AUDIT & INVENTORY Form 7025 – PAGE 1
PRIOR YEAR BALANCE
CURRENT YEAR
+ INCOME
- EXPENSE
= END OF YEAR BALANCE
AUDIT & INVENTORY Form 7025 – PAGE 2
Unit Inventory Record
Must be signed by
• outgoing FC
• incoming FC
• outgoing FSO-MA
• Incoming FSO-MA
• Audit Committee
AUDIT & INVENTORY Form 7025 - Unit Audit Committee
Audit Committee reviews all documents
• Approved budgets
• Monthly bank statements
• Bank year end reconciliations
• January bank statement (current year)
• Cancelled checks
• Receipts for all expenditures
• Check book and/or check register
• Copies of Forms 7025 with signatures
FLOTILLA FINANCE
FSO-FN information resources:
Flotilla Commander
Division 12 SO-FN
Flotilla Procedures Manual
Auxiliary Manual COMDTINST M16790.1G
Barbara Burchfield, State Liaison Officer-South Carolina (SLO-SC) JAN-2015
Thank you for your time and service