4 H Financial Forms These forms were revised from the California State 4 H Treasurer's Manual (4H1035, rev 5/2003). Please note this workbook contains the below worksheets without formulas. Form 5.1 Mid Year 4 H Club Peer Review Committee Report Form 5.2 Mid Year 4 H Club Peer Review Committee Report Form 6.1 4 H YDP Monthly Report Form Form 6.2 4 H Annual Inventory Report Form 6.3 4 H Annual Financial Report Form 8.1 4 H Club Ledger Form 8.2 4 H Project Ledge (Sub Account) Form 8.3 4 H Club Budget Form 8.4 4 H Checkbook Balance Form 8.5 Peer Review Report Form 8.6 Peer Review Checklist
Form 8.3 4 H Club Budget 4 H YDP Club Budget This is the club's proposed budget for the next fiscal year. Please include all fundraising events. July 1, to June 30, Total Opening Balance $ ESTIMATED BUDGETED Total Income ESTIMATED BUDGETED Total Expenses Closing Balance We certify that this budget was approved by the club/unit meeting on (date) Club President: Club Leader: Treasurer: (Print) (Print) (Print) (Signature) (Signature) (Signature)
Month: July Opening Balance:
Month: August Opening Balance:
Month: September Opening Balance:
Month: October Opening Balance:
Month: November Opening Balance:
Month: December Opening Balance:
Month: January Opening Balance:
Month: February Opening Balance:
Month: March Opening Balance:
Month: April Opening Balance:
Month: May Opening Balance:
Month: June Opening Balance:
Form 6.2 4 H Annual Inventory Report ANNUAL INVENTORY REPORT July 1, to June 30, Date Item and Description Acquired ( Include Serial Number) Dollar Value Storage Location Disposal Date Total Inventory Value
Form 6.3 4 H Annual Financial Report ANNUAL FINANCIAL REPORT County: Butte Treasurer Name: Treasurer Phone: EIN: Treasurer Email: Bank Account ( ): Checking Savings Other Bank Name: Last 4 Digits of Account Number: Balance at the end of the previous year: MONTH September October November December January February March April May June July August TOTAL FOR THE YEAR TOTAL INCOME TOTAL EXPENSES Balance BALANCE Inventory Total Value (Please type comments here.)
Form 8.1 Club Ledger 4 H CLUB LEDGER Club: Opening Balance: Cash on Hand: Total Opening Balance: INCOME DATE RECEIPT FROM PURPOSE SUB ACCOUNT TO AMOUNT TOTAL INCOME EXPENSES DATE RECEIPT FROM PURPOSE SUB ACCOUNT TO AMOUNT TOTAL EXPENSES INCOME EXPENSES CLOSING BALANCE CASH ON HAND TOTAL CLOSING BALANCE
Form 8.2 4 H Project Ledge (Sub Account) 4 H YDP PROJECT LEDGER (SUB ACCOUNTS) Project Name (Sub Account): Date: July 1, to June 30, Beginning Balance: DATE RECEIPT INCOME FROM AMOUNT BALANCE DATE CHECK EXPENSE DESCRIPTION AMOUNT BALANCE Ending Balance: Project Name (Sub Account): Beginning Balance: DATE RECEIPT INCOME FROM AMOUNT BALANCE DATE CHECK EXPENSE DESCRIPTION AMOUNT BALANCE Ending Balance:
Form 8.4 Checkbook Balance CHECKBOOK BALANCE Club: July 1, to June 30, OUTSTANDING DEPOSITS (Not included in your statement) Date Description Amount TOTAL OUTSTANDING CHECKS (Not included in your statement) Check # Description Amount TOTAL
Form 8.5 Year End 4 H Club Peer Review Report Club/Unit: Checking Account #1: Savings Account #1: Bank Name: Persons authorized to sign on checking account: Audit Date: IRS Tax ID# (Form SS 4): Bank Address: Year End Due Date: Our bank records are in the possession of: 4 H CLUB PEER REVIEW COMMITTEE The peer review committee should be comprised of two or more people with at least one over 18 years of age. Committee members should not incluce the treasurer, relatives of the treasurer, or anyone who has authority to sign checks. PRPCEDURES FOR 4 H CLUB PEER REVIEW COMMITTEE 1. Check each month's reconciled bank statement and cancelled checks. If the treasurer found differences during the month, ask what was done to make corrections. Verify that two authorized members or volunteers signed all checks. Verify that the person who signed the reimbursements is not related to the treasurer. 2. Check the ledger entries and make sure that the entries are complete and up to date. Compare the ledger postings to checks, bills, receipts and deposits. If discrpancies are found, ask the treasurer to explain. 3. Examine all voided checks. If a voided check is not on file, verify that the check has not cleared the bank by examining the bank statement to make sure the voided check number is not listed. 4. Total all money (cash and checks) received. Receipts must be written for all funds collected. Verify that t receipts are in numerical sequence and that all funds are listed on the ledger. 5. Total all deposits made to the bank account. The total should equal the total of all funds received as recorded in the ledger and receipt book. 6. Total all money spent. Verify that a written bill or receipt is on file for each expense. Verify that all expenses were paid by check and not if cash. 7. Look at the Annual Financial Report. Verify that the expense and deposit amounts listed agree with the amounts in the treasurer's ledger reports, the totals in the check register, receipt book, and the bank statements. 8. Check the end of year balance. Verify that the treasurer's total balance at the beginning of the year, plus all funds received, minus all expenditures, equals the treasurer's end of the year balance. Bank balance at the beginning of the year: (+) All funds received ( ) All expenses (=) Current Balance 9. IRS Income Report. File a tax report Form 990 or 990 N with the IRS 10. Examine the unit's inventory sheet and be sure that a letter or receipts is on file for each gift received, documenting the donor, date received, and vaule. Be sure that items purchased during the year for over $100 were added to the inventory.
Form 8.6 Year End 4 H Club Peer Review Checklist 4 H Club budget (proposed, approved, actual, and addendums) Monthly club ledge reports (completed) Reconciled bank statements Cancelled and voided checks & deposit slips Receipts for all income Fundraising proposals The peer review committee found the following: Recommendations: Check Request Forms (attach receipts) Inventory report Annual financial report (through June 30) Club mid year and year end audit report On line annual financial report This certified that the audit/peer review committee has reviewed the financial records and finds them: In order In order upon implementation of the recommendations Requiring further review and action Signatures of peer review committee: Signature Date Signature Date Signature Date Signature Date
Form 5.1 Mid Year 4 H Club Peer Review Committee Report Club/Unit: Checking Account #1: Savings Account #1: Bank Name: Persons authorized to sign on checking account: Audit Date: IRS Tax ID# (Form SS 4): Bank Address: Year End Due Date: Our bank records are in the possession of: 4 H CLUB PEER REVIEW COMMITTEE The audit/peer review committee should be comprised of two or more people with at least one over 18 years of age. Committee members should not incluce the treasurer, relatives of the treasurer, or anyone who has authority to sign checks. PRPCEDURES FOR 4 H CLUB PEER REVIEW COMMITTEE 1. Check each month's reconciled bank statement and cancelled checks. If the treasurer found differences during the month, ask what was done to make corrections. Verify that two authorized members or volunteers signed all checks. Verify that the person who signed the reimbursements is not related to the treasurer. 2. Check the ledger entries and make sure that the entries are complete and up to date. Compare the ledger postings to checks, bills, receipts and deposits. If discrpancies are found, ask the treasurer to explain. 3. Examine all voided checks. If a voided check is not on file, verify that the check has not cleared the bank by examining the bank statement to make sure the voided check number is not listed. 4. Total all money (cash and checks) received. Receipts must be written for all funds collected. Verify that t receipts are in numerical sequence and that all funds are listed on the ledger. 5. Total all deposits made to the bank account. The total should equal the total of all funds received as recorded in the ledger and receipt book. 6. Total all money spent. Verify that a written bill or receipt is on file for each expense. Verify that all expenses were paid by check and not if cash. 7. Check the end of year balance. Verify that the treasurer's total balance at the beginning of the year, plus all funds received, minus all expenditures, equals the treasurer's end of the year balance. Bank balance at the beginning of the year: (+) All funds received ( ) All expenses (=) Current Balance 8. IRS Income Report. Check to see if last year's form was filed. 9. Examine the unit's inventory sheet, be sure items purchased during the year are added to the sheet.
Form 5.2 Mid Yeard 4 H Club Peer Review Checklist 4 H Club budget (proposed, approved, actual, and addendums) Monthly club ledge reports (completed) Reconciled bank statements Cancelled and voided checks & deposit slips Receipts for all income Fundraising proposals The peer review committee found the following: Recommendations: Check Request Forms (attach receipts) Inventory report Annual financial report (through June 30) Club mid year and year end audit report On line annual financial report This certified that the audit/peer review committee has reviewed the financial records and finds them: In order In order upon implementation of the recommendations Requiring further review and action Signatures of peer review committee: Signature Date Signature Date Signature Date Signature Date