treasurer`s handbook - Ohio Association of Public School Employees

Transcription

Ohio Association of
Public School Employees
OAPSE/AFSCME Local 4/AFL-CIO
TREASURERS HANDBOOK
for 2014-2015
Ohio Association of Public School Employees
OAPSE/AFSCME Local 4, AFL-CIO
TREASURER'S HANDBOOK
Table of Contents
I.
Introduction ........................................................................................................................................ 1
II.
Constitutional Duties of the Local Treasurer ....................................................................................... 2
III.
Calculation of Dues ......................................................................................................................... 3-7
A.
State Dues
B.
Local Dues
C.
Collection of Dues
D.
Cash Payers
E.
Direct-Deposit Information Form
F.
Calculation of Dues Guide
1.
New Hires
2.
First Year Employees
3.
Employees with Full Year W-2 Information
4.
New Hires After the Beginning of the Year
IV.
Other Pertinent Information ........................................................................................................... 8-11
A.
Withdrawals
B.
Dues Waivers
C.
Dues Adjustments
D.
Retired Members
E.
Annual Audit Report
F.
Reporting Local Officer Information and Form
G.
Taxes
V.
Monthly Local Report .................................................................................................................. 12-13
VI.
Membership Applications ................................................................................................................. 14
VII.
Banking ........................................................................................................................................ 14-15
VIII.
Monthly Accounting Worksheets ................................................................................................ 15-18
IX.
Bank Statements and Reconciliations .......................................................................................... 19-20
X.
Annual Audit Worksheet and Report Form .................................................................................. 21-24
XI.
Treasurer's Bookkeeping Guidelines ........................................................................................... 25-30
XII.
PEOPLE and Sample Expense Reporting Forms ........................................................................ 31-34
XIII.
Transition of Office ......................................................................................................................... 35
Introduction
This manual describes basic procedures which are to be followed by
Local Treasurers.
Information contained in the Treasurers Manual is updated annually. It
is important that the manual is reviewed each year as it will contain new
information.
The Treasurers Handbook and the Audit Guide are also posted on the
OAPSE website (www.oapse.org). The forms contained in the
handbook can be accessed and printed from the website.
If after reading this manual there are any questions, please contact the
Membership Accounting Department at the State Office.
1
Constitutional
Duties of the
Local Treasurer
The following is an excerpt from the OAPSE/AFSCME Local 4, AFLCIO State Constitution:
ARTICLE XV - LOCALS.
15.13 Duty of the Local Treasurer. The Local Treasurer shall receive
and hold all monies, securities, vouchers, and such other property of the
Local as may pertain to the Local Treasurer's office. The Local
Treasurer shall pay out monies only after the Local has authorized
payment. The Local Treasurer shall collect all monies due the Local
giving a receipt and deposit all current funds received by the Local at
once in a depository designated by the Local Executive Committee. The
Local Treasurer shall enforce a strict observance of the Constitution of
the Union. The Local Treasurer shall turn over to the Local Secretary
for presentation to the membership all directives, orders, and
communications affecting the Local or its members.
The Local Treasurer shall keep records of all financial transactions as
set forth in the Local Treasurer's handbook supplied by the Union. The
Local Treasurer shall submit, at least monthly, State Union monies to
the State Office and further shall cause to have opened an account,
either checking or savings, from which checks may be drawn. All
payments of dues paid directly to the Local Treasurer shall be
immediately sent to the State Treasurer along with transmittal forms
supplied by the State Union.
The financial records of the Local shall be audited annually by a
committee of three (3) members appointed by the Local President and a
report of the audit shall be presented and approved at a regular meeting.
A copy of such audit report shall be forwarded to the Budget/Finance
Advisory Committee no later than October 1 of each year. A Local's
financial records shall at all times be subject to audit as directed by the
Budget/Finance Advisory Committee. The Local shall require that
checks written on the Local checking account be signed by two officers
one of whom shall be the Local Treasurer.
The Local Treasurer shall insure that all monies paid out by the Local
must be approved by the members at a Local meeting. Under no
circumstances shall officers or members pay bills without authorization
by a Local, nor shall the members authorize payment of any bill or incur
any obligation for which funds are unavailable.
At the expiration of a term of office, the outgoing Local Treasurer shall
give all current and pertinent materials of the office to the new Local
Treasurer.
2
Calculation of
Dues
State Dues. Members and service fee payers pay base dues as follows:
Two percent (2%) of prior year gross income as indicated on the
employee's W-2 form received from the employer for the prior year.
Gross income or gross wages are the employee's earnings prior to
deductions. This amount should include all regular pay, overtime pay and
any annuities or deferred income such as SERS retirement.
The maximum base dues amount is $395.00 and the minimum base
dues amount is $140.00.
Effective September 1, 2006, the annual dues rate and the minimum and
maximum to be paid during any membership year shall be increased by the
AFSCME Per Capita Tax Surcharge which is:
1.
2.
3.
One dollar and ninety cents ($2.00) per month for those
members in the bottom six (6) percent of members by income;
Two dollars and seventy cents ($2.85) per month for those
members in the next nineteen (19) percent of members by
income; and
Three dollars and fifty cents ($ 3.75) per month for those
members in the top seventy-five (75) percent of members by
income.
In addition, the annual dues rate and minimum and maximum to be paid
during any membership year by every active member and fee payer shall
be increased by twenty-five dollars ($25.00) effective September 1,
2009, and by an additional twenty-five dollars ($25.00) effective
September 1, 2010.
A sample guide, entitled "Calculation of Dues 2014-2015" is
included in this section. Please note that in some cases, W-2
information for the prior year is not available (when the employee is a
"new hire") or the W-2 information does not reflect income for the full
year. Examples of how to calculate dues in these cases are included
on the sample guide. Also included is an example of how to calculate
dues when an employee becomes a member after the start of OAPSE's
membership year.
Local Dues. The OAPSE/AFSCME State Constitution requires that
Local Dues be not less than fifty cents ($.50) per active working month,
per member. The payroll department should include these dues in the
checks sent to the State Office. Local Dues will be refunded to the
Local.
Local Dues are withheld from member paychecks with State Dues and
remitted to the OAPSE State Office.
3
Prior to FY13, OAPSE issued the Local an advance rebate check in early
October for 70% of the Local Dues collected from the Local during the
previous year. After the close of the fiscal year (the following September),
the State Office ran a report which compared the amount of dues rebated to
the Local to the amount the State Office actually received from the Local’s
members. If more was collected than rebated, the State Office issued the
Local a second check for the difference. If OAPSE rebated more than was
collected, the difference was deducted from the first rebate check of the next
year.
In FY13, OAPSE began remitting the actual amount of Local Dues
received by the State Office back to the Locals on a quarterly basis.
Local Dues remittances will be as follows:
Received by State Office:
September - November
December – February
March – May
June – August
Remitted to Local:
December
March
June
September
All dues are direct-deposited into the Locals’ bank account.
You will receive a non-negotiable statement notifying you the deposit has
been made. The OAPSE Accounting Department must have current
bank account information for all Locals. If you are a new Local or have
changed bank accounts within the last year, you must complete the form
on the following page, attach a voided blank check for the new account
and forward the information to the State Office, ATTN: General
Accounting.
Collection of dues. The OAPSE/AFSCME State Constitution specifies
that payroll deduction checks are to be sent directly to the State Office. If
the Local Treasurer receives dues monies, the monies are to be sent
immediately to the State Office. Local Treasurers who hold checks received
from members or the payroll department risk placing the Local in
delinquent status.
Cash payers. Members wishing to pay their dues in cash where payroll
deduction is available must pay the entire amount before September 1 of
the current school year. OAPSE does not accept cash installment
payments.
4
Direct-Deposit Information
Please complete the information below and attach a voided blank check from your District or Local Checking
Account.
DISTRICT OR LOCAL NAME:
_________________________________________________
LOCAL NUMBER:
_____________
TREASURER’S NAME:
_________________________________________________
STREET ADDRESS:
_________________________________________________
CITY, STATE & ZIP:
_________________________________________________
TREASURER’S SIGNATURE:
_________________________________________________
NAME OF BANK:
_________________________________________________
ADDRESS:
_________________________________________________
ACCOUNT NUMBER:
_________________________________________________
DATE:
______________
REMINDER:
If you change banks or bank accounts, you MUST notify the OAPSE State Office Accounting Department.
Otherwise, we will not be able to process your direct deposit.
5
Calculation of Dues for 2014-2015
Listed below are examples of how to calculate dues in the following instances:
A)
B)
C)
D)
New Hires: Employees who do not have a W-2 Form from the employer showing an income from the previous year.
First Year Employees: Employees whose W-2 Form from the employer does not cover a full year of employment.
Employees with Full Year W-2 information: Employees whose W-2 Form from the employer covers a full year.
New Hires After the Beginning of the year: Employees who do not have a W-2 Form from the employer showing an income from the previous year
and who begin employment after the start of OAPSE's membership year.
Please note that with the calculations requiring W-2 information, you are to use the employee's prior year gross annual income. Gross annual income is
the employee's total earnings prior to deductions. This amount should include all regular and over-time pay and any annuities or deferred income such
as SERS retirement. The TOTAL ANNUAL PAYROLL DEDUCTION AMOUNT should include the State Dues (calculated at 2% of the employee's
prior year gross annual income with the MINIMUM BASE DUES of $140.00* and a MAXIMUM BASE DUES of $395.00, plus an additional $50.00),
plus the AFSCME International Union's Per Capita Tax*** (See rates below). Annual Local Dues must also be added. (Local dues, that vary from
Local to Local but are set at a minimum of $.50 per month, are rebated back to the Local by the State Union.) See samples of dues calculations below.
*** AFSCME PER CAPITA TAX: Effective 9/1/14 if your dues are between:
$140.00 - $154.00, the per capita tax will be $2.00 per month for twelve months for a total of $24.00 per year.
A)
New Hires: Employees who do not have a W-2 Form from the employer showing an annual income from the previous year shall pay annual
dues or fees based upon a projected gross annual income calculated by taking the employee's first full month's gross wages (based on daily rate) and
multiplying that figure by ten (10).
Please note that this calculation is also to be used for employees who are not members but are required to pay a fair share fee.
For example:
Name
John Smith
Sally Brown
Kathy Jones
First Full Month's
Gross Earnings
$
628.77
$
952.57
$1,616.68
x 10 =
x 10 =
x 10 =
Annualized
Salary
$ 6,287.70 x 2% =
$ 9,525.70 x 2% =
$16,166.80 x 2% =
State
Du es
$140.00"+ $50.00
$190.52 + $50.00
$323.34 + $50.00
AFSCME Per Capita Tax*
_Effective 9/1/14
$2.00 X 12 = $24.00
$2.85 X 12 = $34.20
$3.75 X 12 = $45.00
Total Annual
Payroll Deduction Amount
$214.00, plus Annual Local Dues
“ MINIMUM ANNUAL STATE DUES: Based on the Annualized Salary Calculation, John Smith will pay the minimum base dues amount of $140.00.
B)
First Year Employees: Employees who have a W-2 Form from the employer which does not cover a full year of employment during the
previous year shall pay annual dues or fees based upon a projected gross annual income calculated by dividing the gross earnings reflected on the W-2
Form by the number of full months worked during the year represented by the W-2 and multiplying that figure by ten (10).
For example:
Name
Mark White
Ruth Adams
Lisa Franks
W-2 Gross
Earnings
$ 1,740.21
$ 3,157.71
$ 5,510.04
Divided by
Months
Wages per
Worked
Month
÷ 3 months $ 580.07 x 10 =
÷ 4 months $ 789.43 x 10 =
÷ 3 months $1,836.68 x 10 =
Annualized
State
AFSCME Per Capita Tax***
Total Annual
Salary
Dues
Effective 9/1/14
$ 5,800.70 x 2% = $140.00*+ $50.00 $2.00 X 12 = $24.00
$ 7,894.30 x 2% = $157.89 + $50.00 $2.85 X 12 = $34.20
$18,366.80 x 2% = $367.34 + $50.00 $3.75 X 12 = $45.00
* MINIMUM ANNUAL STATE DUES: Based on the Annualized Salary Calculation, Mark White will pay the minimum annual dues amount of $140.00.
6
C) Employees with full year W-2 information: Assuming an employee's annual income as represented on the W-2 Form is for a full year, dues are
calculated by taking 2% of the employee's gross annual income.
For example:
Name
Carl Snow
Mary Duncan
Lee Johnson
Prior Year W-2 Gross
Annual Income
$ 6,345.25 x 2% =
$ 9,998.52 x 2% =
$20,400.10 x 2% =
State
Dues
$140.00* + $50.00
$199.98 + $50.00
$395.00** + $50.00
AFSCME Per Capita Tax***
Effective 9/1/14
$2.00 X 12 = $24.00
$2.85 X 12 = $34.20
$3.75 X 12 = $45.00
Total Annual
‘* MINIMUM ANNUAL STATE DUES: Based on the Annualized Salary Calculation, Carl Snow will pay the minimum base dues amount of $140.00.
‘** MAXIMUM ANNUAL STATE DUES: Based on the Annualized Salary Calculation, Lee Johnson will pay the maximum base dues amount of $395.00.
D) New Hires After the Beginning of the Year: Employees with no W-2 Form from the employer from the previous year and who begin employment
after the start of OAPSE's membership year (September 1 to August 31). If an employee who is eligible for union deduction is hired and chooses to
become a member or is required to pay a fair share fee, use the following calculation:
1.
2.
3.
4.
Determine the 'TOTAL ANNUAL PAYROLL DEDUCTION AMOUNT" as described in Example A above.
Divide that amount by twelve (12) to find one month's dues.
Determine how many months there are between the current date and August 31. More than one week of employment during any month constitutes
a full month.
Multiply the monthly amount by the months remaining until August 31. This will give you the total State dues for the year.
For example:
An employee is hired on May 16th. You determined that his/her 'TOTAL ANNUAL PAYROLL DEDUCTION AMOUNT is $219.40 ($213.40 + $6.00
Local Dues). Divide $219.40 by twelve (12) to get the monthly amount of $18.28. The number of months left until August 31 is four (4). Multiply the
$18.28 by four (4) months to get $73.12. This is the amount that this employee will pay for the balance of that year.
5.
Divide the amount the employee will pay for the balance of the year by the number of payroll deductions remaining for the year to get the amount
per deduction. Please note that employees who join after the start of the school year may have a higher monthly deduction than an employee who
pays the same amount of dues, but started at the beginning of the year.
For example:
Employee A owes $219.40 in dues over ten (10) payroll deductions. Employee A pays $21.94 per deduction.
Employee B did not start until May 16th (See example above) so he/she owes $73.12 in dues. There are only three (3) payroll deductions left in the
school year, so this employee will pay $24.37 per deduction.
7
Other Pertinent
Information
Withdrawals. Please refer to the withdrawal procedure as outlined in
the Local's collective bargaining agreement. Some contracts allow for
withdrawals once a year during a ten day period; others allow withdrawals only once during the life of the contract. Some contracts do not
specify a withdrawal procedure in which case members should follow
the withdrawal procedure as indicated on their membership
application.
Please note that members who submit withdrawal requests are to
remain on payroll deduction until such time that the employer is
notified in writing by the OAPSE State Office that the withdrawal
request is timely and approved. If the Local has fair share fee language
or any other union security clause, the employee is still to remain on
payroll deduction. The status of the employee will change from
member to fair share fee payer. If the withdrawal request is not
approved, the member is to remain on payroll deduction until such time
that a timely withdrawal request is received and approved.
Dues Waivers. A member who is NOT receiving compensation
from their employer may be entitled to a Dues Waiver. A Dues
Waiver, if granted, allows the member to remain a member in good
standing with all the rights of membership when not receiving a
paycheck, with no obligation to pay dues during the waiver period.
The OAPSE State Treasurer examines each request for a Dues
Waiver and grants waivers on an individual basis. To request a
waiver, complete the "Dues Waiver Request Form" (or a letter) and
send it to: OAPSE/AFSCME Local 4, AFL-CIO, ATTN: Membership
Accounting, 6805 Oak Creek Drive, Columbus, Ohio 43229. (See
"Dues Waiver Request Form" - Page 10.)
The form (or a letter) must include the reason why compensation has
been interrupted (maternity leave, surgery, type of illness, etc.), the last
day worked, the date when compensation stopped and a projected date
of return to compensation status (or an explanation of why no such date
can be specified). Although any member may request a Dues Waiver
on his own behalf, it is recommended that the Local Treasurer make
this request. This allows the Local Treasurer to stay informed of
requests for Dues Waivers.
Dues Adjustment. A member who has had a decrease in salary may be
eligible for a Dues Adjustment. A Dues Adjustment, if granted, allows
the member to have their dues reduced to reflect their new salary. The
OAPSE State Treasurer examines each request for a Dues Adjustment
and grants adjustments on an individual basis. To request a Dues
Adjustment, submit a letter explaining your circumstances to:
OAPSE/AFSCME Local 4/AFL-CIO; Membership Accounting; 6805
Oak Creek Drive; Columbus Ohio 43229.
Substitutes. Substitute employees may become members of the union.
Substitutes' voting and other membership rights should be determined
by discussion with the Field Representative.
8
Annual Audit Report. Each Local must, by law, complete an Annual
Audit of its financial records and submit one (1) Annual Audit Report
Form for each bank account to the State Office no later than October
1 of each year. (See "Annual Audit Report Form and Information on
Pages 21-24.)
Reporting Local Officer Information. Local Officers are elected in
even-numbered years. Local Treasurers should submit a completed
Local Officers Reporting Form following each Local election or at any
time there is a change in office.. Additional changes in officer
information such as change of address, phone, etc. are to be noted on
the Monthly Local Report and returned to the OAPSE/AFSCME State
Office Membership Accounting Department. (See "Local Officers
Reporting Form" on Page 11.)
Taxes. OAPSE is a 501(c)(5) non-profit organization. We are income
tax exempt but not sales tax exempt.
9
OAPSE/AFSCME LOCAL 4/AFL-CIO
Dues Waiver Request Form
A member who is NOT receiving compensation from their employer may be entitled to a Dues Waiver. A
Dues Waiver, if granted, allows the member to remain a member in good standing with all the rights of
membership when not receiving a pay check, with no obligation to pay dues during the waiver period. The
OAPSE State Treasurer examines each request for a Dues Waiver and grants waivers on an individual basis. To
request a waiver, complete this form (or a letter) and send it to:
ATTN: Membership Accounting
6805 Oak Creek Drive
Columbus, Ohio 43229
The form (or a letter) must include the reason why compensation has been interrupted (maternity leave,
surgery, type of illness, etc.), the last day worked, the date when compensation stopped and a projected date of
return to compensation status (or an explanation of why no such date can be specified).
Although any member may request a Dues Waiver on his own behalf, it is recommended that the Local
Treasurer make this request. This allows the Local Treasurer to stay informed of requests for Dues
Waivers.
(PLEASE PRINT)
LOCAL INFORMATION
Local Name:
Local No.:
Treasurer:
MEMBER INFORMATION
Name:
Soc. Sec. No.:
Address:
City:
State: type of illness):
State specific reason for interruption of compensation (e.g. maternity leave, surgery,
Zip:
If no "Return Date to Compensation Status" can be specified, explain here:
Last Day Worked:
/
/
Date Compensation Interrupted (Stopped):
/
/
Projected Return Date to Compensation Status:
/
/
10
Signature: ____________________________________
Date: _________________________________________
Local Officers Reporting Form
This form should be completed immediately upon the installation of any newly elected officer(s).
Local #
Local Name
OAPSE District
Employer ___________________________________________________________ County _____________________
Terms of Office from May of
to May of
LOCAL PRESIDENT
Name ________________________________________
Address ______________________________________
City __________________________________________
State _____________ ZIP ______________ + _______
County of Residence ____________________________
Social Security # __________
Job Classification _______________________________
E-Mail ________________________________________
Home Phone (_____)____________
Cell Phone (_____)____________
Work Phone (_____)____________
LOCAL VICE PRESIDENT
Name ________________________________________
Address ______________________________________
City __________________________________________
State _____________ ZIP ______________ + _______
County of Residence ____________________________
Job Classification _______________________________
E-Mail ________________________________________
Home Phone (_____)____________
Cell Phone (_____)____________
Work Phone (_____)____________
LOCAL SECRETARY
Name _________________________________________
Address _______________________________________
City ___________________________________________
State _____________ ZIP ______________ + ________
County of Residence _____________________________
Job Classification ________________________________
E-Mail _________________________________________
Home Phone (_____)____________
Cell Phone (_____)____________
Work Phone (_____)____________
LOCAL TREASURER
Name _________________________________________
Address _______________________________________
City ___________________________________________
State _____________ ZIP ______________ + ________
E-Mail _________________________________________
Home Phone (_____)____________
Cell Phone (_____)____________
Work Phone (_____)____________
LOCAL PEOPLE CAPTAIN
Name _________________________________________
Address _______________________________________
City ___________________________________________
State _____________ ZIP ______________ + ________
E-Mail _________________________________________
Home Phone (_____)____________
Cell Phone (_____)____________
Work Phone (_____)____________
Please return this list to:
ATTN: Membership Accounting
6805 Oak Creek Drive
Columbus, Ohio 43229
Submitted by: _______________________________
Date: _______ / _____ / _____
11
Monthly Local
Report
Every three (3) months the Local Treasurer will receive two (2) copies
of the Monthly Local Report which is a computer printout of the
Local's members and their individual dues owed and paid to date. One
copy is to be kept by the Local Treasurer. The other copy is to be
returned to the State Office with any changes about Local members
noted.
When the Monthly Local Report is received, please examine it
carefully. Make sure the names are spelled correctly and addresses are
current. THIS IS THE KEY SOURCE FOR MEMBERSHIP DATA
USED BY THE STATE OFFICE and; therefore, it is important that
this report be updated on a regular basis. If a member does not appear
on this report, it means he or she is not considered a member and
further information may be required such as a membership
application. If a member's address is incorrect, he or she will not
receive the union newsletters, magazines or state election ballots.
When any changes are made, keep one copy for the Local's records
and send the other to the State Office. If all information on the
printout is correct, the report does not need to be returned to the
State Office.
Use the report to:
1.
Correct errors in spelling, address changes, etc. Make the notes
and corrections directly on the report itself (See example.).
2.
Add new members. List the member's name and the date he or she
applied for membership on the report. Enclose a completed
membership application.
3.
Delete members who terminate employment, retire, or who are
deceased. Just draw a line through the name and in the right
hand margin explain why he/she left the Union. Members who
withdraw do not fall under the above procedure; they must
follow the withdrawal procedure in the bargaining agreement.
(Please refer to Page 8 for more information regarding
withdrawal procedures.)
Locals that have Fair Share Fee language in their contract will receive
an additional page with the Monthly Local Report. This page is for
Fair Share Fee payers and it should be reviewed and corrected using
the same procedure as the regular report. It is important that the report
lists the correct addresses for Fair Share Fee payers because state law
requires that fee payers receive an annual mailing from OAPSE.
12
Printed at
10/18/2014
04:20:41PM
District:
Central
Monthly Local Report
10/18/2014
For Fiscal Year 2014
by Members
Local :
2000
Fantasia City
County:
King
Address
City
State
Zip
Months
Worked
ARMOR TROY
12 CR G (10 N Main St.)
FANTASIA
OH
12345
12
$
332.80
$ 332.80
BLUHN LANCE
11 KNIGHTS DR
FANTASIA
OH
12345
12
$
335.14
$ 335.14
BROWN MARION
77 EAGLE BLVD
FANTASIA
OH
12345
12
$
383.60
$ 383.60
CROWN ROSE
579 S TOWER WAY
FANTASIA
OH
12345
12
$
385.73
$ 385.73
DRAGON IAN
363 TR 4
FANTASIA
OH
12345
12
$
426.76
$ 426.76
JESTER PETER
77 CASTLE CLIFF LN
FANTASIA
OH
12345
9
$
174.42
$ 174.42
MAIDEN MOLLY
99 ARMOR ST
FANTASIA
OH
12345
12
$
317.08
$ 317.08
Medical Leave
MOAT SUE (Knight)
12 DRAWBRIDGE PL
CAMELOT
OH
12341
10
$
219.20
$ 219.20
Name Change
PRINCE MATTHEW
465 MERLIN CIR
FANTASIA
OH
12345
12
$
335.14
$ 335.14
QUEEN SHARON
365 COURT PKWY
FANTASIA
OH
12345
12
$
315.60
$ 315.60
TOWER LEANN
833 QUEEN AVE
FANTASIA
OH
12345
9
$
166.64
$ 166.64
Name
Dues
Amount
Received
Y-T-D
Amt
Owed
Address Change
13
Retired 09/01/13
Quit Employment 09/15/13
Local Treasurer please note:
Total Annual Membership Dues are:
Amount paid to date:
Amount still owed:
Number of Members in Local:
$3,392.11
$0.00
$3,392.11
11
SAMPLE
Membership
Applications
Completed Membership Applications should be sent to the State Office
immediately. The employee will not be considered a member of the union
until the membership application is received at the State Office.
The membership application is a four-part form. The white copy is sent to
the State Office. The yellow copy is given to the employer if the member
has dues deducted from payroll. The pink copy is for the Local Treasurer's
records, and the gold copy is for the applicant.
Membership Applications are required for new members who do not
appear on the latest Monthly Local Report computer printout and/or if the
employer requires payroll deduction authorization each year.
Membership Applications should be filled out using an ink pen, not a
felt-tip marker.
Banking
Local Officers and leadership designate which bank(s) the Local should
use. The account must be with an FDIC - insured institution.
It is important for the Local Treasurer to verify that the bank has the
correct Federal Identification Number. This number is referred to as a
Federal I.D. number or Tax Identification Number (T.I.N.) and has the
same function as a social security number.
Each Local/District has their own tax ID number. Contact either
Lynne McGraw or Sue Slabaugh at the OAPSE/AFSCME State
Office if you do not know yours or are not sure if the correct ID
number is on your account.
IN NO EVENT SHOULD ANY INDIVIDUAL'S SOCIAL
SECURITY NUMBER EVER BE LISTED ON AN OAPSE
ACCOUNT. This can cause problems for both the Local/District and
the individual.
The Local may have either a checking account, a savings account, or
both. All accounts must require two signatures for checks or
withdrawals. The bank will supply signature cards to the Local
whenever there is a need to change signers on the account(s).
Arrangements should be made with the bank to receive regular bank
statements. Most banks no longer return cancelled checks with monthly
bank statements, but they are required, upon request, to provide copies
of the cancelled checks. Locals and Districts must ALWAYS
REQUEST that copies of cancelled checks be provided with the
monthly bank statements.
All deposits are to be made promptly.
14
The Local Treasurer must have proper authorization to issue checks
and pay bills. All expenditures must be approved by the Local in
accordance with the OAPSE Constitution and Local By-Laws. (For
additional information, see "Treasurer's Bookkeeping Guidelines"
beginning on page 25.)
Monthly
Accounting
Worksheets
f
If accurate records are kept daily and reconciled to the bank statements
monthly, it will make the preparation of the Annual Audit Report much
easier. Complete one form per bank account per month.
A sample of the Monthly Accounting Worksheet follows this
information section. The front side of the form is for Cash Receipts;
the back side is for Cash Disbursements. Record each transaction for
the month, then total the rows and columns. Monthly Accounting
Worksheets will be referred to when doing the monthly Bank
Reconciliations and when preparing the Annual Audit Report. Column
numbers on the Monthly Accounting Worksheet correspond to column
numbers on the Annual Audit Worksheet and categories on the Annual
Audit Report Form. Attach all receipts for expenditures to the back of
these forms.
Cash Receipts
 Record "Date Received" of any transaction.
 Record source of any transaction in "Received From" column.

Column 1
Local Dues received from State Office or member.

Column 2
Monies received from fund-raising activities
(raffles, etc.)

Column 3
Monies received from "pass the hat" collections for
gifts, flowers, dinners, etc.

Column 4
Interest Income Earned from bank statements.

Column 5
Other. (Explain)

Column 6
Total columns 1-5.
 Columns should then be totaled at the bottom of the worksheet.
Cash Disbursements
 Record "Date Paid"
of any transaction.
 Record "Paid To"
Record to whom the check was written.
 Record "Check No."
Can be used later as a "check book."
 Column 7
Supplies: office supplies, postage, copies, etc.
15

Column 8
Contributions: donations to Scholarship Fund,
charitable organizations, etc.
Column 9
Conference/Seminars: Cost to send delegates to the
Annual Delegate Conference, workshops, seminars,
etc.
Column 10
Fund-raisers: cost of holding fund-raisers.
Column 11
Gifts/Flowers: cost of gifts, dinners, flowers to
honor or show support for members.

Column 12
Bank Charges: from bank statement

Column 13
Other. (Explain)

Column 14
Total columns 7-13.



 Columns should then be totaled at the bottom of the worksheet.
16
Monthly Accounting Worksheet
Local Number:
Bank Name:
Account Number:
Month/Year:
Local Name:
CASH RECEIPTS
Date
Rec'd
Received From
5
Other
Collections
4
Interest
Earned
(Explain)
Total
3
4
5
6
1
Local
Dues
2
3
Fundraiser
1
2
6
TOTALS
17
Monthly Accounting Worksheet
Local Name:
Local Number:
Bank Name:
Account Number:
Month/Year:
CASH DISBURSEMENTS
7
Date
Paid
Paid To
Check
No.
Supplies
8
Contri•
butions
9
Conference
/Seminars
10
Fundraisers
11
Gifts/
Flowers
12
Bank
Charges
13
Other
(Explain)
14
Total
7
8
9
10
11
12
13
14
TOTALS
7
18
Bank
Statements
and
Reconciliations
A sample of the "Reconciliation of Bank Statements" Form
immediately follows this information section.
This form is intended to make reconciling the monthly bank statement to
the Local's checkbook and accounting worksheets easier.
The top half of the bank reconciliation form is used to adjust the bank
balance to reflect checks and deposits which do not yet appear on the
bank statement.
The second half of the form calculates the new balance according to
the books. Refer to the Monthly Accounting Worksheets for total
deposits and disbursements.
After recording any interest or service charges, the bottom half of the
form should equal the top half; that is, the bank balance should equal the
book balance.
19
Reconciliation of Bank Statements
To Local Records
Month
Year
A. Ending Balance on Bank Statement……………………………………………………...
B. Subtract Outstanding Checks (Checks written that have not yet cleared the bank):
Check No.
$
Amount
$
$
$
$
$
Total……………………………………………………………………………………….. --
$
C. Add Outstanding Deposits (Deposits made that have not yet been credited to the account):
Date
D.
E.
F.
G.
H.
I.
J.
Amount
Total…………………………………………………………………………………….….+
$
Adjusted Balance per Bank (MUST EQUAL "K" BELOW)
$
Balance according to Local records at end of last month………………………………………..
$
Add: Deposits for Month (from Monthly Accounting Worksheets, Column 7)……...………...+
$
Less: Disbursements for Month (from Monthly Accounting Worksheets, Column 16)……....-
$
Subtotal: Unadjusted Balance according to Local records at the end of the month……......=
$
Add: Interest Earned per Bank Statement, if not already included in "F"……………..….…...+
$
Less: Service Charges per Bank Statement, if not already included in "G"…...………….…..-
$
K. Adjusted Balance according to Local records (MUST EQUAL "D" ABOVE)……………
NOTE:
$
Be sure to record "Item I. Interest Earned" as Cash Receipt on the Monthly Accounting Worksheet
for this Month.
Be sure to record "Item J. Service Charges" as a Cash Disbursement on the Monthly Accounting
Worksheet for this Month.
20
Annual Audit
Report Form
The Local President appoints a three-member Audit Committee. The
committee is responsible for reviewing the Annual Audit Report that has
been prepared by the Local Treasurer. The audit period (OAPSE's fiscal
year) is September 1 through August 31.
The Monthly Accounting Worksheets should be used to prepare the
Annual Audit Worksheet which is then used to prepare the Annual
Audit Report. The column numbers on the Annual Audit Worksheet
correspond to the line numbers on the Annual Audit Report Form.
Samples of the Annual Audit Worksheet and the Annual Audit Report
Form appear immediately following this instruction section.
Completing the Annual Audit Report Form:
Part 1.
General Information. Complete one (1) Annual Audit
Report Form for each bank account.
Part 2.
Financial Report. Use the Monthly Accounting Worksheets
(twelve in total, one for each month) to complete the Annual
Audit Worksheet. The Annual Audit Worksheet is then used to
complete Part 2 of the Annual Audit Report Form.
Part 3.
Reconciliation of Bank to Books. (Refer to the
instructions for Reconciliation of Bank Statements on pages
19-20.) Attach a copy of the August 31 bank statement to
the Annual Audit Report Form when submitting it to the
State Office.
Part 4.
Financial Records to the Audit Committee. The following
items are to be provided to the Audit Committee by the Local
Treasurer:
 Cash Receipts/Cash Disbursements Ledger. This is the
summary of the financial activity for the Local for the time
period under review. In most cases, this will be the check
register.
 Bank Statements and cancelled checks for the period under
review.
 Savings Account bank books, if the Local maintains a
savings account.
 Duplicate deposit slips.
 Supporting documentation for deposits. For each deposit
made, there should be a record of the source of funds being
deposited.
21
 Checkbook and check stubs.
 Documentation supporting the expenditures of the Local.
This would include receipts and expense reports.
 Minutes of Local Meetings.
 Monthly Treasurer's Reports submitted for approval at the
Local Meetings.
 Annual Audit Report Form which has been prepared by the
Local Treasurer.
Part 5. Audit Committee Certification. The Audit Committee
should be provided with a copy of the OAPSE Audit Guide
which will assist them in their review of the annual audit.
The OAPSE Audit Committee Guide appears in the “Local
Treasurer’s Resources” section of the OAPSE website
(www.oapse.org) just below the Treasurer’s Handbook.
22
Annual Audit Worksheet
for the YEAR Ending August 31, ___________
This form is provided as a convenience for the preparation of the Local's Annual Audit Report which is due to the
State Office no later than October 1 . This worksheet does not need to be submitted with the Local's Annual Audit
Report. Use this sheet to combine the twelve (12) Monthly Accounting Worksheets into one worksheet.
CASH RECEIPTS
Month
1
Local Dues
2
Fundraiser
3
Collections
4
Interest Earned
Other (Explain)
6
Total for Month
1
2
3
4
5
6
5
SEP
OCT
NOV
DEC
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
Yearly
Totals
CASH DISBURSMENTS
Month
7
Supplies
8
Contribution s
SEP
9
Conference/
Seminars
11
10
Fundraisers Gifts/Flowers
Bank
Charges
12
13
Other
(Explain)
14
Total for Month
12
13
14
OCT
NOV
DEC
Gifts/Flosers
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
Yearly
Totals
7
8
9
10
23
11
Annual Audit Report Form
(DUE NO LATER THAN OCTOBER 1)
Part 1:
A.
GENERAL INFORMATION (NOTE: Complete a separate Annual Audit Report Form for each bank
account)
LOCAL NUMBER
B.
OAPSE DISTRICT
C.
TOTAL MEMBERS
D.
LOCAL DUES RATE
E.
NAME OF BANK
ACCOUNT NUMBER
F.
Part 2:
G.
H.
AUDIT PERIOD
09/01/2013-08/31/2014
FINANCIAL INFORMATION(Note: Line Numbers in this section correspond to column numbers on the
Monthly Accounting Worksheets and/or the Annual Audit Worksheet.)
CASH RECIEPTS
1 Local Dues from members or from State Office
$
2 Fund-Raisers
$
3 Collections, for gifts, dinners, flowers
$
4 Interest earned
$
5 Other (Explain)
$
6 TOTAL CASH RECIEPTS
$
CASH DISBURSEMENTS
7 Supplies, postage, phone
8 Contributions to Scholarship Fund or other charitable organizations
9 Conferences, workshops, or seminars
10 Fund-Raisers
11 Gifts, dinners, flowers
12 Bank service charges, check printing charges
13 Other (Explain)
14
Part 3:
TOTAL CASH DISBURSEMENTS
$
$
$
$
$
$
$
$
RECONCILATION OF BANKS TO BOOKS
I.
J.
K
L.
ENDING BALANCE according to our records from last year's Annual audit
6. ADD:
TOTAL CASH RECIEPTS, this year
15. LESS: TOTAL CASH DISBURSEMENTS, this year
ENDING BALANCE according to our records, this year
BALANCE per Bank Statement of August 31
DIFFERENCE between Bank and Books (Difference between "J" and "K")
$
$
$
$
$
$
(Explain difference on the back of this form. Difference should be checks and deposits
which haven’t reached the bank yet.)
Part 4:
AUDIT COMMITTEE CERTIFICATION
I certify that the information in this audit is correct to the best of my knowledge, and that I have
examined any underlying documents (accounting worksheets, bank statements, etc.) for accuracy.
Audit Prepared By:
Audit Committee Signatures:
1
Date
Signature
2
Date
Title
3
Date
(Attach a copy of the Local’s August 31 Bank Statement)
Phone
24
Treasurer's
Bookkeeping
Guidelines
The following sections contain the bookkeeping guidelines for Local
Treasurers:
CASH RECEIPTS
All money received should be deposited directly in an FDIC-insured bank
account, in the name of the Local. Deposit and date of deposit should be
recorded in the Check Register and the Ledger (if a separate ledger is
maintained), indicating the date received, from whom and for what.
Duplicate deposit slips and supporting detail should be retained.
CASH DISBURSEMENTS
Union money can be spent only if required by law, by union
constitution, to fulfill contractual obligations or as authorized by vote of
the membership. Disbursements require signatures of two officers or
their designees. At the time a check is issued, the date, amount, payee
and purpose of the check should be recorded on the check stub and in the
check register.
All disbursements must be substantiated by supporting documentation
such as bills or invoices, officer/member expense reports or printed
receipts. The minutes of the membership meetings should show
authorization for / approval of disbursements. (A Treasurer's Report
detailing the cash receipts and disbursements for the period should be
presented at each meeting, be approved by the membership and then
attached to the minutes.)
BANK RECONCILIATION
All bank statements, cancelled checks and void checks must be
retained by the Treasurer. The cancelled checks, which are returned with
each statement, should be kept with that statement regardless of the date or
numerical sequence of the check. Voided checks should be marked
accordingly and the signature block obliterated. The monthly bank
reconciliation should be kept with each month's bank statement.
Cancelled checks are required to verify the accuracy of the financial
records. Most banks no longer return cancelled checks with monthly
bank statements, but they are required, upon request, to provide copies
of the cancelled checks. Locals and Districts MUST ALWAYS
REQUEST that copies of cancelled checks be provided with the
monthly bank statements.
BANK DEBIT OR ATM CARDS
Bank Debit Cards and/or Automated Teller Machine (ATM) Cards
may not be used under any circumstances. Review all bank statements
for evidence of ATM or Debit Card Transactions.
SAVINGS ACCOUNTS
Savings accounts may be maintained, but only at FDIC-insured
institutions and in the name of the Local. A separate Audit Form
should be prepared for each account maintained.
25
EXPENSE REPORTS AND REIMBURSEMENTS
Union officers and members may be reimbursed for expenses relating
to union activities. These expenses must be documented by an
applicable invoice or receipt showing payee, date, amount, and
business purpose of expense. The reimbursement must be approved in
the minutes. Union members traveling on Union business must submit
an Expense Reporting Form (See sample on Page 28.) and attach all
applicable receipts. The business purpose of the travel must be
documented. Internal Revenue Service (IRS) guidelines require the
following documentation on travel and meal expense reimbursements:




Amount of expense,
Date and place expense incurred,
Legitimate business purpose of the expense, and
If applicable, business relationship of the person(s) being
entertained, their relationship to the union and the union business
discussed.
Allowable Union Expenses. The following are examples of
allowable Union expenses (if approved by the membership):
1. Refreshments for union meetings
2. Mileage to attend union functions at the approved IRS rate.
Either check the Internal Revenue Service (IRS) website
(www.irs.gov) or call the OAPSE State Office if you do not
know the current rate.
3. Meals while traveling/attending union business such as
meetings, conferences, conventions
4. Office supplies, copies, etc. to be used for union business
5. Scholarship Fund donations
6. Hall rental for union meetings
7. Strike Relief donations and strike expenses
8. Flowers for deaths, retirements, etc.
Unallowable Union Expenses. The following are examples of
unallowable Union expenses:
1. PEOPLE expenses. (See explanation below.)
2. Loans. It is illegal to use union funds to make loans.
3. Unsubstantiated Expenses. Individuals must submit receipts in
order to receive reimbursement. If travel advances are issued
(e.g. for attendance at the OAPSE Conference), expense
reports must be submitted to document the expenses. If the
full allowance was not used, the money left over must be
returned to the Local.
4. Expenses Not Related to Legitimate Union Business.
PER DIEM FOR OVERNIGHT TRAVEL
When an individual's travel for OAPSE business requires an overnight
stay, such as when attending the OAPSE Conference, it is acceptable
for the Local to pay that person a daily per diem to cover their expenses
rather than requiring them to submit documented receipts for all of
their expenses.
26
The daily per diem rates are established on October 1 each year by the
Internal Revenue Service (IRS). Current rates can be found at
www.gsa.gov and are listed by state and county. You would use the
county where the individual is staying overnight. Per IRS regulations,
the individual would receive the stated per diem for each full day of
travel. Use the Meals and Incidental Expenses (Meals &Inc. Exp.) rate
column because that does not include hotel cost. If your county is not
listed separately, you use the CONUS rate listed at the top of the first
page of the per diem rate table.
The per diem is intended to cover the individual's meals and
personal/incidental expenses. Hotel, mileage, parking and ground
transportation expenses incurred may be reimbursed by the Local in
addition to the per diem.
EXAMPLE.
Mary Jane attended the OAPSE Conference in Columbus in May, 2014. She arrived
Wednesday, stayed overnight Wednesday night and Thursday night, and returned home
Friday. She drove 200 miles round trip, spent $123.00 on food, watched 2 in -room
movies for a total cost of $24.00 and paid $36 to park her car in the hotel parking
garage. Her hotel cost for the two nights was $256.00. The IRS per diem for Columbus
for 2014 is $56.00.
Mary Jane should be reimbursed for the following:
Hotel
Per diem for meals and personal/incidental expenses
($56 each day for Wednesday, Thursday and Friday)
Wednesday,
for Thursday,
Friday)
Mileage
(May,$56
2014
IRS rate of$42
.56 for
cents
per mile)
Parking
TOTAL
REIMBURSEMENT
256.00
(200 x .56)
168.00
112.00
36.00
$574.00
The food and in-room movies are expenses intended to be covered by the per
diem and are not reimbursable. She is not required to submit receipts for the
meals and movies. She would be required to submit receipts for her hotel and
parking expenses. The hotel folio also serves as documentation for the per diem
as it documents the length of her stay.
EXPENSE ADVANCE
Expense advances may be authorized. Advances must
subsequently be accounted for by submission of expense reports,
invoices and other documentation required for expense
reimbursement. (See discussion above regarding proper expense
documentation.) Expense reports must be signed when submitted
by the individual requesting reimbursement.
27
LOCAL or DISTRICT EXPENSE REPORTING FORM
Name
Position (Circle One)
OFFICER
Date
MEMBER
Local Name
DATE
Business Purpose for Expense:
Local No.
DESCRIPTION
MILEAGE *
HOTEL
MEALS
PHONE **
OTHER
TOTAL
TOTAL …………………………...
Less Travel Advance, if issued
AMOUNT DUE TO MEMBER
SIGNATURE
_________________________
* Mileage Reimbursement Rate: January 1 – December 31, 2014 = 56 ¢ per mile
** Business related calls. A personal phone call home each day when out of town is generally permissible.
28
DATE _________ / ____ I ____
FINANCIAL REPORTING
Article 15.13 of the OAPSE Constitution requires that all bills paid
by the Local be authorized and approved by the membership.
Expenditures should be approved prior to payment; however, for
routine, recurring expenses, it is appropriate to approve them in
conjunction with the approval of the Treasurer's Report at the Local
meeting.
At each Local meeting, the Treasurer must submit a report which
starts with the cash balance available at the end of the previous
meeting, details each cash receipt and disbursement since that time,
and ends with the current available cash balance. The most current
bank statement must be attached. The Treasurer's Report must be
accepted and approved (with such approval noted in the minutes),
and a copy of the report provided to the Secretary to attach to the
meeting minutes.
RECORDS RETENTION
Keep copies of the Annual Audit Report, bank statements, cancelled
checks, expense receipts, check stubs, etc., for seven (7) years. Keep
Monthly Accounting Worksheets and any other bookkeeping records
for seven (7) years. Keep Monthly Local Reports for at least one (1)
year. All other correspondence from the State Office or others should
be distributed as necessary, but need not be kept after it is read and
distributed.
PAYMENTS TO OFFICERS
Some Locals have adopted the practice of either paying their
officers' union dues or paying individuals a stipend for holding
office. This is acceptable; however, this is taxable income. If an
individual receives $600 or more in a calendar year, the Local is
required by the Internal Revenue Service (IRS) to issue that
individual a 1099-MISC at the end of the year. If you have this
situation in your Local, please contact Lynne McGraw, Director of
Accounting, at the OAPSE State Office.
LEVY, ISSUE OR CANDIDATE CONTRIBUTIONS
Locals may NOT make direct contributions from their Local treasury
to a levy, issue or campaign of candidate for public office. Locals
wishing to donate to a campaign must work with their Field
Representative. This procedure is necessary because of the specific
state reporting requirements that must be met. Additional questions
regarding such donations may also be referred to the Political Action and
Legislative Affairs Department at the OAPSE State Office.
PEOPLE FUND-RAISING
OAPSE and AFSCME encourage all Districts and Locals to hold
PEOPLE fund-raisers and will provide support and assistance to make
sure the fund-raisers are held properly. The Federal Elections
Commission (FEC) has set guidelines for all political fund-raising and
OAPSE and AFSCME must be diligent in following the correct
procedures.
Pages 31 and 33 of this manual contain "Quick Tips" to assist the District
or Local in holding a proper 50/50 Raffle or a Raffle Item raffle. On the
back of each "Quick Tips" sheet is a copy of the corresponding reporting
form that must be used to forward the proceeds to PEOPLE.
29
REMEMBER: All bank accounts in the District's or Local's name, whether checking or savings,
are considered Union Treasuries. Proceeds generated by PEOPLE fund-raising are not to be
deposited into any District or Local bank account. If this is done, the proceeds become union treasury
money of the District or Local and are considered "co-mingled" with dues monies.
Additionally, proceeds from PEOPLE fund-raising events cannot be used to pay PEOPLE expenses. (See
information below.)
PEOPLE EXPENSES
Expenses for an individual to attend a PEOPLE fund-raiser, purchase PEOPLE merchandise or purchase
PEOPLE raffle tickets CANNOT be underwritten by the District or Local union treasury. To attend an
event, such as the PEOPLE Fund-raiser at the Biennial Delegate Conference, or to make PEOPLE
merchandise or raffle ticket purchases, only PERSONAL CHECKS, PERSONAL MONEY ORDERS
or PERSONAL CASH is acceptable.
30
"PEOPLE" FUND-RAISING WITH 50/50 RAFFLES - QUICK TIPS
Here's what you'll need to hold a 50/50 Raffle for "PEOPLE":
1. Raffle tickets should be numbered and in two parts — one part for the purchaser to retain, the other part
for the drawing. The purchaser's name and Local number should appear on the stub for the drawing.
Pre-printed raffle tickets are available upon request from the OAPSE State Office.
2. The following disclaimers must appear on all materials which advertise or are used in conjunction
with fund-raising activities for PEOPLE: "In accordance with federal law, the PEOPLE Committee
will accept contributions only from members of AFSCME and their families." and "Contributions or
gifts to AFSCME PEOPLE are not deductible as charitable contributions for federal income
purposes."
3. Flyers, posters and articles in your District or Local newsletter could announce the raffle and the date the
drawing will be held. The disclaimer listed above MUST appear on these materials, as well as a union bug
from a union printer.
4. Volunteers at the meeting or event to sell the raffle tickets.
5. A container, drum or box of some sort to hold the ticket stubs.
6. A copy of the membership sign-in sheet.
Once the ticket sales are completed, the winning ticket can be drawn from the container. Fifty percent
(50%) of the total cash received from the sale of the tickets is converted to a money order or cashier's
check payable to AFSCME PEOPLE and the other fifty percent (50%) is awarded to the winner(s).
NOTE: Should a District or Local choose to have multiple winners who will share the other fif ty percent
(50%), make certain that this is fully understood before ticket sales begin.
Federal law requires contributions of $50.00 or less to be forwarded to AFSCME PEOPLE within 30 days
from the date received. Contributions over $50.00 must be transmitted to AFSCME PEOPLE within 10
days of their receipt.
The reverse side of this sheet contains a form to be used in reporting the raffle. DO NOT SEND A
LOCAL UNION CHECK, DISTRICT UNION CHECK OR PERSONAL CHECK. With the cash
from the raffle, obtain a money order or cashier's check made payable to "AFSCME PEOPLE."
Attached the money order or cashier's check to a completed "PEOPLE" Raffle Report and a copy of the
membership sign-in sheet and mail to the OAPSE/AFSCME State Office, PEOPLE Dept., 6805 Oak
Creek Drive, Columbus, OH 43229.
31
REPORTING FORM FOR "PEOPLE" 50/50 RAFFLE FUND-RAISING
District:
Event:
Local Name:
Local Number:
Event Location:
Event Date:______ /____ /_____
Title: ________________________
Date Sent: ______ /____ /_____ By: (Signature)
50/50 RAFFLES
RECEIPTS
$
TOTAL RECEIPTS [Enter total monies collected from raffle ticket sales
PEOPLE DONATION [Fifty Percent (50%) of "TOTAL RECEIPTS"]
Fifty percent of "TOTAL RECEIPTS" ................................................................................... .
$
Minus cost of attached money order or cashier's check payable to "AFSCME PEOPLE"
(
AMOUNT TO BE FORWARDED TO AFSCME PEOPLE ....................................................
$
)
RAFFLE WINNER(S) [Fifty Percent (50%) of "TOTAL RECEIPTS"]
NAME:
ADDRESS:
S.S.#
—
—
CITY, STATE, ZIP:
LOCAL NAME & NO.:
AMOUNT RECEIVED ..........................................................................................................
$
If multiple winners, list additional names below:
NAME:
S.S.#
ADDRESS:
CITY, STATE, ZIP:
LOCAL NAME & NO.:
AMOUNT RECEIVED ..........................................................................................................
NAME:
$
S.S.#
ADDRESS:
CITY, STATE, ZIP:
LOCAL NAME & NO.:
AMOUNT RECEIVED ..........................................................................................................
NAME:
$
S.S.#
ADDRESS:
CITY, STATE, ZIP:
LOCAL NAME & NO.:
AMOUNT RECEIVED .......................................................................................................... .
$
Attach money order or cashier's check made payable to "AFSCME PEOPLE" and a copy of the membership sign-in sheet
to this report.
32
"PEOPLE" FUND-RAISING WITH RAFFLE ITEMS - QUICK TIPS
These guidelines must be followed for "PEOPLE" Fund-raising with Raffle Items:
1. No CORPORATE donations. (See example.)
A local BUSINESS would like to donate a basket of wine to be raffled off. By Federal Election
Commission standards, that would be considered a corporate donation and is illegal; therefore, NO
CORPORATE DONATIONS ARE ACCEPTED.
2. A member of a LOCAL or a DISTRICT personally MAKES or BUYS an item that the member then
donates to the raffle; this is perfectly ACCEPTABLE.
3. Items that are purchased by a Local or a District with monies from their treasury can ONLY be accepted
if proceeds from that item meet the Federal Elections Commission standard. That standard is a 3 to 1
formula. When raffled, the item MUST raise three times its cost. (See example.)
If a Local or a District purchases a television set for $300 with monies from their tre asury:
a. That television MUST raise $900 or more at the raffle in order for all of the proceeds to be sent to
AFSCME PEOPLE.
b. If the television set raises only $600, that amount is divided by 3 ($600±3=$200).
c. This $200 is then deducted from the cost of the television set ($300 -$200 =$100).
d. Failure to meet the 3 to 1 ratio would require a reimbursement to the union's treasury in the
amount of $100 of the $600 proceeds. ($600-$100=$500).
e. The remaining $500 would forwarded to AFSCME PEOPLE.
ALTERNATIVES TO PURCHASING RAFFLE ITEMS WITH UNION TREASURIES
1. Locals/Districts "Pass the Hat" for personal cash contributions from members which are used to
purchase the raffle item(s).
2. Locals/Districts hold other types of fund-raisers (bake sales, etc.) to generate the monies needed to buy
the raffle item(s).
IMPORTANT: If your Local or District holds a fund-raiser and then deposits the proceeds into the
Local or District treasury, the funds become "co-mingled" and are considered "dues money."
Federal law requires contributions of $50.00 or less to be forwarded to AFSCME PEOPLE within 30 days
from the date received. Contributions over $50.00 must be transmitted to AFSCME PEOPLE within 10
days of their receipt.
The reverse side of this sheet contains a form to be used in reporting the raffle. DO NOT SEND A LOCAL
UNION CHECK, DISTRICT UNION CHECK OR PERSONAL CHECK. With the cash from the raffle,
obtain a money order or cashier's check made payable to "AFSCME PEOPLE." Mail the money order or
cashier's check and the completed PEOPLE Raffle Report to the OAPSE/AFSCME State Office, PEOPLE
Dept., 6805 Oak Creek Drive, Columbus, OH 43229.
33
REPORTING FORM FOR "PEOPLE" RAFFLE FUND-RAISING
District:
_______________________________
Local Name:
Event:
________________________________
Local Number: _________________________________
Event Date:___/___/____
_________________________________
Event Location: _________________________________
Date Sent: ___/___/____
RAFFLES WITH PRIZES
EXPENDITURES FROM UNION TREASURY
a.
Cost of Prizes (If items for raffle were donated, enter "0.00")
$
.
b.
Cost of Printing (If none, enter "0.00")
$
.
c.
Cost of Advertising (If none, enter "0.00")
$
.
d.
Other Costs (Please describe.)
$
.
TOTAL EXPENDITURES (Enter the total of lines "a" thru "d") ................................................. …
$
To determine if enough money was raised, multiply "TOTAL EXPENDITURES" by 3 and
x3
enter that amount here as the "TARGET AMOUNT" ................................................................ 
$
RECEIPTS
x 3
.
TOTAL RECEIPTS [Enter total monies collected from raffle ticket sales ]
$
.
If the above line marked "TOTAL RECEIPTS" is equal to or greater than the "TARGET AMOUNT," no
further information is needed on this form. Forward the entire amount noted on the "TOTAL RECEIPTS" line
to AFSCME PEOPLE in the form of a money order or cashier's check attached to this report. If the above
line marked "TOTAL RECEIPTS" is less than the "TARGET AMOUNT," continue completing the remainder
of this form.
ADJUSTMENT TO UNION TREASURY [Application of the 3 to 1 Formula]
TOTAL RECEIPTS [Enter total monies collected from raffle ticket sales ]
$
To determine the necessary adjustment, divide the "TOTAL RECEIPTS" by 3 and
÷ 3 .
÷3
enter that amount here as the "ADJUSTMENT" ......................................................................
TOTAL EXPENDITURES [Enter total of all expenditures.] ............................
$
.
Subtract "ADJUSTMENT" from "TOTAL EXPENDITURES" and
—
.
"REIMBURSEMENT" [Amount to be deposited in the Union Treasury. . . .
$
.
$
.
$
.
—
.
ADJUSTMENT TO PEOPLE DONATION
TOTAL RECEIPTS [Enter total monies collected from raffle ticket sales.] ...............................
Subtract "REIMBURSEMENT" to the Union Treasury.
Subtract cost of Money Order or Cashier's Check
$
AMOUNT TO BE FORWARDED TO AFSCME PEOPLE .........................................................
—
.
$
Attach money order or cashier's check made payable to "AFSCME PEOPLE" to this report. NOTE: For our
records, please include the name and address of the winner of the raffle.
34
Transition of
Office
The last duty of a Treasurer upon leaving office is to assist in
providing a smooth transition to the new treasurer. This includes
assisting the new treasurer in getting the signatures changed on the
bank account(s) and turning over all the financial records in a
timely and cooperative manner.
Financial records should be retained for seven (7) years (See "Records Retention"
section under "Treasurer's Bookkeeping Guidelines."). Therefore, seven (7) years of
information should be passed on to the new officer from the previous treasurer
Below is a list of documents that should be transferred to the new treasurer:










All bank statements for every bank account
Bank Reconciliations
Cancelled checks
All deposit documentation (Deposit slips and information regarding
the source of the money being deposited)
All expense documentation (receipts, expense reports,
invoices)
Check book and Check Registers
Copies of Annual Audit Reports that have been filed with the State
Office
Copies of Treasurer's Reports submitted at the Local/District meetings
Copies of minutes of meetings
Any other documents that would be necessary to support the financial
activity of the Local or District.
THANK YOU FOR ALL YOU DO AND HAVE A GREAT YEAR!
35

treasurer`s handbook - Ohio Association of Public School Employees

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