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Policies and Procedures Manual

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Presentation on theme: "Policies and Procedures Manual"— Presentation transcript:

1 Policies and Procedures Manual
Module 14 Nonprofit Financial Policies and Procedures Manual Convery 2013

2 Table of Contents General Accounting Information System
Financial Reporting Financial Management Policies Human Resources Policies Accounting Procedures Convery 2013

3 I. General Articles of Incorporation By-laws
Mission of the Organization Incorporating Documents Articles of Incorporation By-laws Application for federal tax- exemption Form 1023 Organizational chart Location of Minutes to the Board Meetings Board of Directors Roster and Responsibilities Committees of the Board with Charges/Goals Code of Conduct, Conflict of Interest Policy Convery 2013

4 II. Accounting Information Systems
Overall Description of the Technology and Software Packages Financial/General Ledger Module Donor and Contributions Module Sales/Receivables (Billing) Module Payroll Module Convery 2013

5 III. Financial Reporting
Monthly Reports to the Board Audited Annual Financial Statements (Audits vs. Reviews vs. Compilations) Reports to Grantors IRS Annual Information Return Form 990 Evaluation of Financial Performance Indicators Federal Audit Requirements and A-133 Audits Convery 2013

6 IV. Financial Management Policies
Investment Policy Capital Asset Policies Operating Funds and Performance Measures Fundraising; Development Activities; Restricted Contributions Endowment Funds – Spending Policies Convery 2013

7 V. Human Resources Policies
Organizational Chart Job Descriptions Employment Policies Fringe Benefits Performance Evaluations Compensation Policy Whistle-blower policy Convery 2013

8 VI. Accounting Procedures
Budgeting Cash Petty Cash Checking and Savings Accounts Bank Reconciliation Investments Billing and Accounts Receivable Purchasing and Accounting Payable Convery 2013

9 VI. Accounting Procedures, cont’d.
F. Payroll G. General Ledger H. Grants I. Exchange Transactions (Sales) and Sales Tax Reporting J. Contributions and Nonexchange Transactions K. Cost of Programs and Allocation of Costs L. Volunteer Services and Gifts-in-Kind M. Insurance (Property and Liability) Convery 2013

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