List of Forms.
Section 1: Internal Financial Statement Formats.
Statement of Financial Position.
Consolidated Statement of Unrestricted Activities.
Statement of Unrestricted Activities by Function.
Statement of Temporarily Restricted Activities.
Statement of Permanently Restricted Activities.
Statement of Changes in Net Assets.
Section 2: The Chart of Accounts.
Chart of Accounts Issuance Form.
Section 3: The Policies and Procedures Manual.
Absenteeism and Tardiness.
Accounting and Financial Interns.
Accounting Computer File Back-Up Procedure.
Accounting Information Releases.
Accounts Payable Accruals.
Accounts Receivable Write-Off Procedures and Authority (Bad Debts Procedures).
Age Discrimination in Employment Act (ADEA).
Alcohol and Controlled Substances.
Amendments to Policies and Procedures.
Americans with Disabilities Act (ADA).
Annual Leave Accrual.
Annual Leave Payments.
Approved Vendor Listing.
Background Checks—Former and Current Employees.
Background Checks—Prospective Employees.
Bank Statement Mailings.
Bereavement (Funeral) Leave.
Board of Directors’ Examination of Records.
Bonding of Employees.
Business Interruption Insurance.
Cancellation of Purchase Order.
Capitalization Cutoff Points.
Certificate of Authority.
Certificate of Insurance.
Chart of Accounts.
Check Imprinter Machine.
Check Preparation and Mailing.
Code of Ethics.
Committee Meeting Attendance.
Committee Meeting Attendance by Members.
Confidentiality of Information.
Confidentiality of Wages.
Conflict of Interest Form.
Consolidated Omnibus Budget Reconciliation Act (COBRA).
Consumer Protection Act.
Contract Signing Authority.
Control over Checks and Cash.
Convention Cancellation Insurance.
Audited Financial Statements.
The Engagement Letter.
The Management Letter.
Selection of Firm.
Use of Other Firms.
Credit Card Statements.
Credit Rating Release.
Data Processing Manual.
Date and Time Received Stamp.
Discounts on Accounts Receivable.
Document Sign-Out Form.
E-Mail and Internet.
Emergency Contact Form.
Employee Credit Cards (Elimination).
Employee Retirement Income Security Act (ERISA).
Equal Opportunity Employer.
Equal Pay Act.
Errors and Omissions Insurance.
Expense Reimbursements—Chief Staff Executive.
Fair Labor Standards Act (FLSA).
Family and Medical Leave Act (FMLA).
Federal Identification Number.
Fidelity Bond (Employee Dishonesty Insurance).
Finance Department Employee Orientation.
Financial Statement Preparation and Distribution.
Form I-9 / Immigration Reform and Control Act (IRCA).
Forms Manual/Retired Forms Manual.
Fringe Benefits Day.
General Liability Insurance.
Grants and Contracts.
Grievances and Complaints.
Hold Harmless Agreements.
Holding Funds for Other Organizations.
Hours of Operation.
Independent Contractor Files.
Key Employee Insurance.
Leave without Pay.
Leaving the Office.
Legal Counsel Attendance at Board Meetings.
Legal Protection for Board and Staff.
Lines of Credit.
Lobbying Activities/Omnibus Budget Reconciliation Act (OBRA).
Lobbying Disclosure Act (LDA).
Mailing List Sales.
Member Examination of Records.
Minutes of Board and Committees.
Monthly Budget Meetings.
Nondeductibility of Dues.
Nondistribution of Earnings.
Nonsufficient Funds Checks.
Occupational Safety and Health Act (OSHA).
Officers and Directors Liability Insurance.
Open Board of Directors Meetings (Sunshine Laws).
Optional Proxy Tax.
Ownership of Records.
Permanently Restricted Net Assets.
Permanent Travel Advances.
Petty Cash Fund Disbursement.
Policy Amendment, Deletion, or Additions.
Political Action Committees (PACs).
Political Education Funds.
Press Releases/Media Contacts.
Professional Liability Insurance.
Public Examination of Records.
Quarterly Staff Meetings.
Quid Pro Quo Contributions.
References (Former and Current Employees).
Reimbursement of Board/Committee Expenses.
Remote Access to Computer Network.
Repairs and Improvements.
Safe and Safe Combination.
Safe Deposit Box.
Salaries and Fringe Benefits Accruals.
Sales Tax Collection.
Sales Tax Exemption Certificate.
Segregation of Duties.
Serial Numbers (Fixed Assets).
Software Licenses (Anti-Piracy).
Staff Contact by Board Members.
Statutory (Legally Mandated) Employee Benefits.
Taking Work Home.
Temporarily Restricted Net Assets.
Temporary Employment Agencies.
Time Off to Vote.
Unannounced Bank Statement Reconciliation.
Uniformed Services Employment and Reemployment Rights Act (USERRA).
Unrelated Business Income Tax (UBIT).
Unrestricted Net Assets.
Use of Premises.
Utilization of Office Equipment.
Worker’s Compensation Insurance.
Write-Off of Old Checks.
Wrongful Dismissal (Avoidance).
Glossary of Accounting and Financial Terminology.