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Accounting Rules

1. Receipts. No reimbursements will be made for any amount under $50.00. Individual receipts should be saved
until they total at least $50.00. Receipts or copies of them should be legible, of actual size and show the exact
amount of the transaction, the date on which it occurred and the vendor to whom the amount was paid. The
absence of receipts is considered grounds for denying reimbursement.
2. Expense Report. Receipts or copies of them totaling an amount of at least $50.00 should be mailed to the
ORG Treasurer at 1021 East Broad Street, Columbus, OH 43205, or e-mailed to the Treasurer at his or her
standard e-mail address and should be accompanied by a completed ORG Expense Report. Expense Reports
can be filled out by anyone who has incurred an expense on behalf of the ORG, but if the report comes from an
individual working on a board specified ORG committee, the form will require the physical signature of the chair or
co-chair of the committee for which the expense was incurred. Expense reports can be submitted to the Treasurer
electronically using the official ORG PDF or via a readable facsimile of the report in actual size and common
computer file format.
3. Mileage. Reimbursement will be made for mileage incurred by an individual who is traveling to and from an
event on behalf of the ORG. The rate per mile as determined by the IRS for such purposes will be applied to
actual miles traveled or to a reasonable equivalent to determine the total reimbursement. The board may adjust
this rate. Anyone incurring travel costs is advised to record detailed mileage for all trips made on the ORGs
behalf on an ORG Expense Report and to file that report once the total for reimbursement exceeds $50.00.
Mileage reimbursements will not be paid until the dollars claimed is greater than $50.00. No reimbursement will
be paid for travel that is less than 50 miles one way as determined by the Treasurer. Mileage reimbursements not
directly related to ORG programs that have a specific travel budget will require prior approval of the Finance
Committee. The ORG board reserves the right to restrict travel mileage reimbursements at any time.
4. Debit and Other Bank Cards. Debit Cards, which access or bill to an ORG account, will only be issued to
those with a demonstrated need to have them. All charges made with these cards will pertain to the ORG only,
and the ORG will not be liable for any unauthorized charges. If unauthorized charges occur with respect to these
cards, the individual to whom the card was issued will be billed for the charges by the ORG Treasurer. The card
holding privileges of any ORG member, regardless of position, may be revoked by the ORG Finance Committee
for more than two unauthorized uses, and once revoked, the card holder will immediately return the card to the
ORG Treasurer. Revocation of a card may be appealed to the board. Cash withdrawals in excess of $100 are not
permitted by any card holder who does not have prior board approval to make a withdrawal in excess of that
amount. All cash withdrawals by debit card are required to be reported to the ORG Treasurer within three days of
the withdrawal. Failure to report within that window will be considered grounds to revoke the card.
5. Grants and Large Donations. Grant monies or any other funds received for specific purposes will generally be
used for the stated purposes, under guidelines set fourth by the grantor or donor, provided those purposes are
approved by the ORG board in advance of the receipt of the funds, and provided those purposes deemed to be in
compliance with IRS regulations.
6. Reimbursements and Charges over $150.00. All reimbursements for individual amounts over $150.00 will
require approval of the board before the expense is incurred, as indicated by an affirmative vote of a majority of
board members, unless the expense has already been itemized in the budget.
7. Reimbursement after the Closing of the Books. No reimbursement or payment will be made once the
ORG's books have officially closed for the fiscal year, unless approved by a majority of board members. So that
all prior year expenses can be accounted for, the $50.00 minimum will not apply to end-of-year expense reports.
8. Right to Reject Reimbursement. The board reserves the right to reject any reimbursement for any amount.
Reasons for rejection will be provided in writing upon request.
9. Appeal of the No-Receipt Rule. If a prospective payee has no receipt and wishes to challenge the no receipt
rule, he/she may do so in writing. E-mail will do. The exact amount of the transaction, the date on which it was
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Accounting Rules
incurred, and the vendor to whom it was paid should be indicated as well as why no receipt is available. The
Finance Committee will make a determination to pay or not based on a majority vote. For amounts under
$500.00, their vote is final. Amounts over $500.00 may be appealed to the board. A two-thirds majority of the
board will be required to override this rule and pay the associated cost.
10. Disputes Concerning Proper Designation of Expenses. Disputes regarding the proper accounting
designation of any individual amount may arise. For amounts under $500 such disputes will be resolved by a
majority vote of the Finance Committee, and/or upon the advice of legal counsel or the ORG accountant. For
amounts over $500, such disputes will be resolved by a majority vote of the board and/or upon the advice of legal
counsel or the ORG accountant. Possible disputes include but are not limited to which account category an
expense belongs, whether or not proper documentation has been received and revocation of card privileges.
Anyone seeking reimbursement can expect to be questioned by the Treasurer, Finance Committee or legal
counsel concerning details of the expense.
11. Distribution of Assets Intended for the ORG. Anyone in possession of assets intended for the ORG and to
become the property of ORG checks, cash, money order, or physical goods will deliver those assets to the
ORG treasurer or individual designated by the ORG to receive them on the groups behalf within 15 days of
receipt. On receipt of any ORG assets, the individual in possession of them will, within 10 days of receiving them,
provide the ORG treasurer with a written accounting of their approximate value. This communication can be by email. If the value of said assets exceeds $100 and they are not delivered to the treasurer or individual within the
group designated to receive them within the 15 day window, the treasurer will issue a written warning to the
individual(s) holding the assets that failure to produce them within another 20 days could result in sanctions
including legal action. This rule empowers the treasurer and Finance Committee to pursue legal action, if
necessary, to secure said assets.
12. Financial Statements. The treasurer will issue financial statements to all board members on a quarterly
basis. Statements will list each programs budget by item and the costs that have been incurred both quarterly
and cumulatively with respect to that item. The treasurer will prepare, read and enter into the monthly business
meeting record a summary of all incurred expenses, generated income, outstanding balances and current
account balances for all accounts.
13. Fiscal Year. The fiscal year will be January 1 through December 31 of the year in question.
14. Campaign Finance, IRS and Accounting Rules. The ORG Treasurer in good faith and to the best of their
ability will adhere to all financial laws, rules and regulations of the State of Ohio, the rules and regulations set forth
by the IRS and to Generally Accepted Accounting Principles, where applicable.

Accepted by the board:

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