4-H TREASURER S RECORD BOOK Club Name Club Treasurer Year The Treasurer s Record Book must be on display at the club Achievement Day
This project manual is a joint effort of the P.E.I. 4-H Council and the P.E.I. Department of Agriculture Reprinted in 2013
Club Officers PRESIDENT VICE-PRESIDENT SECRETARY TREASURER CLUB REPORTER OVERALL LEADER President of your District 4-H Council Treasurer of your District 4-H Council Address of your District 4-H Treasurer President of the Prince Edward Island 4-H Council 4-H PLEDGE I Pledge My HEAD to clearer thinking My HEART to greater loyalty My HANDS to larger service My HEALTH to better living For my Club, my Community and my Country
The club s authorized signing officers for all our cheques are as follows: 1. name position 2. name position 3. name position The Club s bank or trust company is as follows: name address phone number 4-H Specialists West Prince and Summerside - Jackie Harlow P.O. Box 306 Kensington, PE C0B 1M0 (902) 836-0458 jlharlow@gov.pe.ca Charlottetown - Mary Jane MacPhee P.O. Box 2000 Charlottetown, C1A 7N8 (902) 368-4834 Maryjmacphee@gov.pe.ca Montague and Souris Districts - Amy Doyle 14 Rosedale Road Montague, PE C0A 1R0 (902) 838-0991 aedoyle@gov.pe.ca 1
Duties of the Club Treasurer The treasurer is the key person in the financial management of your club. You are responsible for handling your club s money and keeping the financial records of your club. Your duties as your club s treasurer are: 1. Take charge of this Treasurer s Book and provide a safe place for keeping this book and the club s financial records (bills, receipts, cheque book, etc.). 2. Read the instructions in the Treasurer s Book and record transactions as they occur. DO NOT wait until the end of the year to fill in your club s monthly statements. 3. Open or renew the club s account at a bank, credit union or trust company and have your club appoint signing officers for your account. All cheques sent to your club from the Provincial 4-H Office will be made payable to your club and therefore must be deposited in your club s account. You may wish to introduce yourself to the bank or trust company manager. Ask him or her for any advice about your account. 4. Collect the insurance fee from each of your members and leaders and the provincial registration fee as well as the district registration fee (which is different in each district). This money must be sent to your District 4-H Council Treasurer by November 15. 5. Handle all your club s financial business. a) Pay all bills voted on by the club and/or approved by the President or Overall Leader b) Record all insurance and registration fees plus monthly dues 3
6. Keep an accurate record of... a) all money received and its source b) all money paid out and why 7. Present a monthly club s financial statement at your club s regular meetings (see Regular Monthly Meeting Report page). This should include... a) your account balance from the previous month b) any club expenses c) any club income d) present balance e) any bills that have not been paid yet f) any correspondence that you, as treasurer, have received 8. Prepare and Submit an annual financial report of your club showing income, expenses and balance on hand (see Treasurer s Annual Report page). This report must be presented as a motion to be voted on by the club. Do this before the new treasurer takes responsibility for the books. 9. Submit your club s approved annual financial report (found at the end of this record book) to your District 4-H Officer by October 1 of the club year. 10. Display the completed Treasurer s Book at your club s Achievement Day. This book should also be available at any time to your club s executive. L PLEASE NOTE: All cheques ~ Exhibition, Achievement Day, Rural Youth Fair, etc. ~ will be made payable to the club, and will be mailed to the club Overall Leader. Because of this, it will be compulsory to have a club account. 4
\Ç fâååtüç? 1. Keep your Treasurer s Book and club records in a safe place. 2. Open or renew your club account at the beginning of your term as treasurer. 3. Collect and record all insurance & registration fees plus club dues. 4. Handle all your club s finances. 5. Keep accurate records of your club s finances. 6. Keep records neat and up-to-date. 7. Present a monthly financial report to your club on the current finances of your club at regular club meetings. 8. Submit an annual financial report to your club and District 4-H Officer. 9. Display the completed Treasurer s Book at Achievement Day. 5 Order of Business
Every meeting should follow an order of business or agenda. This may differ from club to club. As an executive member of your club, it is also your responsibility to see that the meeting follows the agenda set out by your club executive. The 4-H meeting can be divided into four general parts: 1. Opening 2. Business 3. Program Instruction or Work Session 4. Recreation 1. Opening S S call to order opening exercises such as O Canada or 4-H Pledge 2. Business S roll call and response S reading of minutes of last meeting, corrections (if any), and approval of minutes S correspondence S collection & treasurer s report S report from committees S unfinished business S new business S adjournment of business meeting * The secretary should record all parts of the meeting in the minutes 3. Program Session The session may include videos, public speaking, demonstrations, panel discussion, or a guest speaker. Special activities such as a judging session, building a 4-H float, or a tour may be included in this session. 6
4. Recreation This should also be a planned part of the program, and not too long. A recreation chairperson or committee should be in charge. It may include refreshments, movie, songs, games, etc. The recreation period is often omitted from the meetings and a special recreation period may be organized for a ball game, dance, etc. Order of Business 1. Meeting called to order by the president 2. Club Pledge 3. Roll Call by Secretary 4. Minutes read, corrected and approved 5. Correspondence 6. Collection and Treasurer s Report 7. Committee Reports 8. Unfinished Business 9. New Business 10. Adjournment 11. Program/Recreation 7
Filling Out Bank Forms... You can put money in or take money out of your club s account by: C C going to your bank, filling out a bank form and giving it to the teller, or using your bank s automated banking machine (ABM) Most of your club s banking will be done at the bank. The three most common forms you ll need to use: 1. DEPOSIT SLIP For putting money in your account 2. CHEQUE For paying for something that you buy 3. RECEIPTS For receiving money into your club Filling out these forms will be explained better in the following pages. 9
Checking In... WXcbf\gf How do you deposit your club s money into the bank or trust company for save keeping??? Discuss deposits with the teller when you go to open the club s account. When you have cash or cheques to put into the club s account, write on the back of each cheque the words... For Deposit Only to the Credit of (Name of your club), or you could get real fancy and buy a special rubber stamp which says the same thing. Fill out a Deposit Slip to show the amounts of cheques and cash to be deposited. If you have any problems filling out the Deposit Slip, don t be afraid to ask the bank teller to help you. Then, the teller will give you a copy of the Deposit Slip, stamped with the official branch stamp and initialled on behalf of the bank. This is your receipt (see page 14). Typical Deposit Slips look like the following: Deposit Slip 1 ~ Sample 10
Below you will find a Deposit Slip that you can complete by following the sample Deposit Slip on page 10. Deposit Clip 2 ~ Practice 11
Chequing it out... CHEQUES A cheque is simply your written instruction to the bank to pay some of your money to the person or organization named. The cheque book given to you by your bank, credit union or trust company is a convenient and professional-looking form for you to use. Become familiar with your cheques. Practice writing out cheques so when the real time comes, you will know how to do it correctly. Below is a copy of a cheque, look at it carefully and learn how to do one correctly. There is also an extra blank copy for you to practice on, on the next page. Cheque 1 ~ Sample How To Write a Cheque (numbers relate to sample cheque above) ì Ù Ú Û Ü Ý Þ ß Cheques from your bank are usually numbered in order. In not, number your cheques consecutively for easy recording in your accounts. Date cheque. Write in the name of the person or organization being paid. (Be sure to spell names correctly) Record the amount of the cheque in numbers. Write out the amount of dollars in words and amount of cents in numbers. Start to write on the left and draw a line right across, as in the example. Make sure that the amount at Û matches the amount at Ü. Write in the club s bank account number (if not already on the cheque). Signatures of the authorized signing officers. Bank s computer or MICR figures. 12
Below you will find a cheque that you can complete by following the instructions found on page 12. Cheque 2 ~ Practice TAKE NOTE 1. Write all your cheques with a pen and write clearly. 2. If you make a mistake, do not try to correct it on the same cheque. Instead, write VOID across the cheque and write up a new one. Record the cheque in your account records as VOID. 13
Receipts.. A receipt (re SEAT) gives you and the donor a written account of the donation for your records. A purchased receipt book for your club will make the writing of receipts easier. Below is a copy of a receipt. Receipt 1 ~ Sample How to Write a Receipt (numbers relate to sample receipt above) Ø Ù Ú Û Ü Ý Þ Number your receipts (if they aren t already) ~ this is for your club s records. Date your receipt. Write in the name of the person or organization that is giving your club the money. Write the amount of dollars in words and the amount of cents in numbers. Write in the reason for receiving the money on behalf of your club. Amount in numbers. Sign your name as club treasurer. 14
Below you will find a receipt that you can complete by following the instructions found on page 14. Receipt 2 ~ Practice 15
Members Dues MEMBERS DUES Member Insurance Fee Provincial Registration Fee Other (District Fee) Total 17
Members Dues MEMBERS DUES Member Insurance Fee Provincial Registration Fee Other (District Fee) Total 18
Members Dues MEMBERS DUES Member Insurance Fee Provincial Registration Fee Other (District Fee) Total 19
Members Dues MEMBERS DUES Member Insurance Fee Provincial Registration Fee Other (District Fee) Total 20
Members Dues MEMBERS DUES Member Insurance Fee Provincial Registration Fee Other (District Fee) Total **Mail Insurance and Registration Fees to your District 4-H Treasurer (or in some districts - the Provincial 4-H Office) by November 15 21
Everyday Financial Records for your Club This is where you record all expenses and income of your club. Make sure that you also record these transactions in your Regular Monthly Meeting Report Date Chq. No. Income (+) Expenses (-) Balance Starting Balance $ Balance $ 22
Everyday Financial Records for your Club This is where you record all expenses and income of your club. Make sure that you also record these transactions in your Regular Monthly Meeting Report Date Chq. No. Income (+) Expenses (-) Balance Starting Balance $ Balance $ 23
Everyday Financial Records for your Club This is where you record all expenses and income of your club. Make sure that you also record these transactions in your Regular Monthly Meeting Report Date Chq. No. Income (+) Expenses (-) Balance Starting Balance $ Balance $ 24
Everyday Financial Records for your Club This is where you record all expenses and income of your club. Make sure that you also record these transactions in your Regular Monthly Meeting Report Date Chq. No. Income (+) Expenses (-) Balance Starting Balance $ Balance $ 25
Everyday Financial Records for your Club This is where you record all expenses and income of your club. Make sure that you also record these transactions in your Regular Monthly Meeting Report Date Chq. No. Income (+) Expenses (-) Balance Starting Balance $ Balance $ 26
Everyday Financial Records for your Club This is where you record all expenses and income of your club. Make sure that you also record these transactions in your Regular Monthly Meeting Report Date Chq. No. Income (+) Expenses (-) Balance Starting Balance $ Balance $ 27
Regular Monthly Meeting Report Month: Date: Balance at the last meeting: $ INCOME Money Received Total Income $ TOTAL INCOME = $+ EXPENSES Money Spent Total Expenses $ TOTAL EXPENSES = $ - NEW BALANCE = $ Treasurer s Signature 28
Regular Monthly Meeting Report Month: Date: Balance at the last meeting: $ INCOME Money Received Total Income $ TOTAL INCOME = $+ EXPENSES Money Spent Total Expenses $ TOTAL EXPENSES = $ - NEW BALANCE = $ Treasurer s Signature 29
Regular Monthly Meeting Report Month: Date: Balance at the last meeting: $ INCOME Money Received Total Income $ TOTAL INCOME = $+ EXPENSES Money Spent Total Expenses $ TOTAL EXPENSES = $ - NEW BALANCE = $ Treasurer s Signature 30
Regular Monthly Meeting Report Month: Date: Balance at the last meeting: $ INCOME Money Received Total Income $ TOTAL INCOME = $+ EXPENSES Money Spent Total Expenses $ TOTAL EXPENSES = $ - NEW BALANCE = $ Treasurer s Signature 31
Regular Monthly Meeting Report Month: Date: Balance at the last meeting: $ INCOME Money Received Total Income $ TOTAL INCOME = $+ EXPENSES Money Spent Total Expenses $ TOTAL EXPENSES = $ - NEW BALANCE = $ Treasurer s Signature 32
Regular Monthly Meeting Report Month: Date: Balance at the last meeting: $ INCOME Money Received Total Income $ TOTAL INCOME = $+ EXPENSES Money Spent Total Expenses $ TOTAL EXPENSES = $ - NEW BALANCE = $ Treasurer s Signature 33
Regular Monthly Meeting Report Month: Date: Balance at the last meeting: $ INCOME Money Received Total Income $ TOTAL INCOME = $+ EXPENSES Money Spent Total Expenses $ TOTAL EXPENSES = $ - NEW BALANCE = $ Treasurer s Signature 34
Regular Monthly Meeting Report Month: Date: Balance at the last meeting: $ INCOME Money Received Total Income $ TOTAL INCOME = $+ EXPENSES Money Spent Total Expenses $ TOTAL EXPENSES = $ - NEW BALANCE = $ Treasurer s Signature 35
Regular Monthly Meeting Report Month: Date: Balance at the last meeting: $ INCOME Money Received Total Income $ TOTAL INCOME = $+ EXPENSES Money Spent Total Expenses $ TOTAL EXPENSES = $ - NEW BALANCE = $ Treasurer s Signature 36
Regular Monthly Meeting Report Month: Date: Balance at the last meeting: $ INCOME Money Received Total Income $ TOTAL INCOME = $+ EXPENSES Money Spent Total Expenses $ TOTAL EXPENSES = $ - NEW BALANCE = $ Treasurer s Signature 37
Regular Monthly Meeting Report Month: Date: Balance at the last meeting: $ INCOME Money Received Total Income $ TOTAL INCOME = $+ EXPENSES Money Spent Total Expenses $ TOTAL EXPENSES = $ - NEW BALANCE = $ Treasurer s Signature 38
Regular Monthly Meeting Report Month: Date: Balance at the last meeting: $ INCOME Money Received Total Income $ TOTAL INCOME = $+ EXPENSES Money Spent Total Expenses $ TOTAL EXPENSES = $ - NEW BALANCE = $ Treasurer s Signature 39
Regular Monthly Meeting Report Month: Date: Balance at the last meeting: $ INCOME Money Received Total Income $ TOTAL INCOME = $+ EXPENSES Money Spent Total Expenses $ TOTAL EXPENSES = $ - NEW BALANCE = $ Treasurer s Signature 40
Regular Monthly Meeting Report Month: Date: Balance at the last meeting: $ INCOME Money Received Total Income $ TOTAL INCOME = $+ EXPENSES Money Spent Total Expenses $ TOTAL EXPENSES = $ - NEW BALANCE = $ Treasurer s Signature 41
ANNUAL CLUB REPORT TREASURER S ANNUAL CLUB REPORT year: CLUB INCOME CLUB EXPENSES Amount Amount Registration Fees $ Payment of Registration Fees $ Insurance Fees $ Payment of Insurance Fees $ Provincial Fundraiser Sales $ Payment from Fundraiser $ Other Other $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Cash on Hand $ $ Bank Interest $ Bank Service Charge $ TOTAL INCOME (+) $ TOTAL EXPENSES (-) $ 43
TREASURER S ANNUAL CLUB REPORT The Financial Statement for the 4-H Club for the year ending August 31 is as follows... BANK BALANCE from previous year $ TOTAL INCOME for the year $ + TOTAL EXPENSES for the year $ - BALANCE at end of current year $ Signed Signed Signed (President) (Treasurer) (Overall Leader) If your books are to be audited (they should be by someone), the treasurer must make the following motion: I MOVE THAT THE 4-H CLUB ACCEPT AS ACCURATE THIS FINANCIAL STATEMENT FOR OUR CLUB YEAR. THIS TREASURER S BOOK MUST BE ON DISPLAY AT YOUR CLUB S ACHIEVEMENT DAY 44