po annual brief 29 sept 04 s u p o 98th area support group team of teams p r t i n g e x c c e e e l...

PO ANNUAL BRIEF29 Sept 04

S U PO

98th AREA SUPPORT GROUP

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98TH AREA SUPPORT GROUP

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AGENDA Private Organization (PO) - Definition

and Types PO/U.S. Army Relationship

General Rules & Reporting Requirements

Fund Raising Proper Accounting & Record Keeping


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PRIVATE ORGANIZATION

DEFINITION AND TYPES


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PO - DEFINITION

A PO is not an official organization of the U.S Government

A PO is a Special Interest Group

A self-sustaining, non-federal entity established and operated

with written consent of the authorized approval authority.


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PO -TYPES

Type I – Special Status – a specific Federal Statute or DOD policy or directive authorizes certain types of support under appropriate circumstances to:

National Military Associations (NMAs)

Boy/Girl Scouts of America May receive special support


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Federally/DOD sanctioned Pos – These organizations provide important services to the Army family and receive both reimbursable and non-reimbursable support from the Army.

Army Emergency Relief (AR 930-4)

Credit Union/Banking Institutions (AR 210-135)

American National Red Cross (AR 930-5)

United Service Organization, Inc (USO)(AR 930-1)

Certain Labor Organizations (Sect 71, Title 5 U.S.C.)

PO –TYPES (cont.)


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PO –TYPES (cont.)

Type II – Affiliated – These Organizations have national or state headquarters with a local chapter

Type III – Independent – Established , organized, operated and controlled locally by common interest groups


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OTHER ORGS

Informal Funds

• such as FRG’s


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INFORMAL FUNDS (IF’S) IFs are not POs and need not satisfy

administrative requirements of POs.

Examples of Informal Funds: Office Coffee Fund Christmas Party Fund Picnic Fund

IFs may conduct small fundraisers with the approval of the unit Commander (no ASG or BSB Commander approval required) and may use proceeds to spend as long as each individual soldier benefits from it.


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IFs who wish to conduct large fundraisers must have Commander of unit’s approval and prior authorization documents approved by ASG or BSB Commander.

IFs may maintain net worth over $1k only if earmarked for a specific event and a projected use date, and must have BSB Commanders approval.

INFORMAL FUNDS - (IF’S)


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GENERAL RULES AND REPORTING

REQUIREMENTS


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REFERENCES•DOD 5500.7-R, Joint Ethics Regulation (JER) 30-Aug-93

•DA PAM 608-47, A Guide to Establishing Family Support Groups, 16-Aug-93

•AR 210-22, Private Organizations on Department of the Army Installations, 22-Oct-01

•AR 600-29, Fund Raising Within the Department of the Army, 01-Jun-01

•AR 600-20, Army Command Policy, 13-May-02

•UR 608-2, Family Support System, 12-Aug-98 Section IV 14-h thru j

•AE Reg 210-22, Private Organizations and Fundraising Policy, 02-Dec-03


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START-UP APPLICATION

POs must submit the following:

Official request to operate

List of officers with addresses, e-mails, and phone numbers

2 copies of constitution and by-laws, or chartering agreements

REQUIRED!


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RENEWALS (EVERY 2 YRS)Submit the following:

Request for renewal Audits from previous 2 years Proof of Bonding and Insurance (if

balance maintained exceeds $500) Summary of any major changes Current list of officers 2 Copies of constitution and by-laws

REQUIRED!


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REPORTING REQUIREMENTS TO BSB PO COORDINATOR

Updated list of Officers with Name, Phone number, e-mail, and address

Audits Bonding Insurance Requests for all Fundraising events should

be submitted NLT 15 days prior to event AFTER ACTION REPORTS (WITHIN 45 DAYS AFTER

THE FUNDRAISING EVENT)


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REPORTING REQUIREMENTS (CONT.)

MEETING MINUTES Submitted within 30 days of being

signed by the treasurer and president (if no meeting held, a memo stating

that will be sufficient) FINANCIAL STATEMENTS Submitted within 30 days of being

signed by the treasurer and president (required every month, even if no

activity took place in account)


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PO FILE REQUIREMENTS

POs must maintain a permanent file that will include: ORIGINAL APPROVAL TO OPERATE

AUDIT REPORTS FOR THE LAST 4 YEARS

FINANCIAL STATEMENTS & MEETING MINUTES FOR THE LAST 2 YEARS

CURRENT COPY OF DODI 1000.15 / USAREUR PO & FUNDRAISING POLICY

PROOF OF BONDING INSURANCE (IF APPLICABLE)

BANK ACCOUNT AUTHORIZATION LETTER

CURRENT LIST OF OFFICERS


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FUND RAISING


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FUND RAISING

Fundraisers - Those in which goods or services are offered for sale.

After legitimate PO expenses are paid, all profits must be provided to charitable organizations (i.e., audits, insurance, newsletters, admin expenses).

Exception: Boy and Girl Scouts may retain 100% of income generated from fundraisers


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FUND RAISING

MISCELLANEOUS NOTES:

No PO is authorized to solicit for commercial sponsorship!


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FUNDRAISER REQUEST PROCEDURES

OBTAIN FUNDRAISER REQUEST OBTAIN FACILITY MANAGER APPROVAL

AST MANAGER APPROVAL FOR AREA WHERE FUNDRAISER WILL BE HELD

SUBMIT APPROVED REQUEST FORM TO BSB PO COORDINATOR NLT 15 DAYS PRIOR TO EVENT


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FUNDRAISER REQUEST PROCEDURES (cont.)

PO COORDINATOR WILL FORWARD FUNDRAISER REQUEST TO SJA FOR LEGAL REVIEW

PO WILL OBTAIN FINAL APPROVAL FROM BSB COMMANDER OR DELEGATED AUTHORITY AARs ARE TO BE SUBMITTED TO BSB PO COORDINATOR WITHIN 45 DAYS AFTER THE EVENT


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PROPER ACCOUNTING AND RECORDKEEPING


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PO Accounting and Recordkeeping Requirements

POs WILL: Maintain adequate accounting records on

assets, liabilities, net worth, and financial transactions

Use a single entry journal-type ledger accounting system or electronic accounting

Prepare a standard operating procedure that describes the POs accounting system


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PO Accounting ProceduresFINANCIAL LEDGER:

Column headings that show income and disbursements

Be a permanent-page record book or printed record from a software program

Financial records marked to identify each year

Pages must not be removed once initiated

Business transactions entered as they occur


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PO Accounting Procedures(cont.)

Welfare and administrative account

Welfare (Charitable)

Administrative (Operational)

Ledger must agree with checkbook balance

Bank statements must agree

Financial ledgers and audit reports must be kept for 4 years

Supporting documents must be maintained


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Single Entry Accounting System

Under this system:

Income (cash or check) is considered earned at the time it is collected.

Expenses are incurred at the time cash or checks are disbursed.

Appropriate entries will be made in ink or indelible pencil.


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FINAL NOTE

MWR activities must charge POs for support rendered for actual NAF costs for the purchase or rental of supplies, materials, equipment, or property obtained specifically for an event (i.e. tables, tents, etc.), manpower, and for facility rental fees.


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PO ANNUAL BRIEF

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po annual brief 29 sept 04 s u p o 98th area support group team of teams p r t i n g e x c c e e e l...

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