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
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 [email protected] Charlottetown - Mary Jane MacPhee
P.O. Box 2000
Charlottetown, C1A 7N8 (902) 368-4834
[email protected] Montague and Souris Districts - Amy Doyle
14 Rosedale Road Montague, PE C0A 1R0 (902) 838-0991
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
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.
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.
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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
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 call to order
S 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.
Order of Business
1. Meeting called to order by the president 2. Club Pledge3. 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 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.
Filling Out Bank Forms
...You can put money in or take money out of your club’s account by:
C going to your bank, filling out a bank form and giving it to the teller, or C 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
Checking In ...
How do you deposit your club’s money into the bank or trust company
for save keeping???
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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
Below you will find a Deposit Slip that you can complete by following the sample Deposit Slip on page 10.
Chequing it out ...
A cheque is simply your written instruction to the bank to pay some of your
money to the person or organization named.
CHEQUES
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 Cheques from your bank are usually numbered in order. In not, number your cheques consecutively for easy recording in your accounts.
Ù Date cheque.
Ú Write in the name of the person or organization being paid. (Be sure to spell names correctly)
Û Record the amount of the cheque in numbers.
Ü 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.
Ý Write in the club’s bank account number (if not already on the cheque). Þ Signatures of the authorized signing officers.
ß Bank’s computer or MICR figures. 12
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.
Below you will find a cheque that you can complete by following the instructions found on page 12.
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 Number your receipts (if they aren’t already) ~ this is for your club’s records. Ù Date your receipt.
Ú Write in the name of the person or organization that is giving your club the money. Û Write the amount of dollars in words and the amount of cents in numbers.
Ü Write in the reason for receiving the money on behalf of your club. Ý Amount in numbers.
Þ Sign your name as club treasurer.
Below you will find a receipt that you can complete by following the instructions found on page 14.
Receipt 2 ~ Practice
Members’ Dues
MEMBERS’ DUES
Member Insurance Fee Provincial Registration Fee Other (District Fee) TotalMembers’ Dues
MEMBERS’ DUES
Member Insurance Fee Provincial Registration Fee Other (District Fee) Total 18Members’ Dues
MEMBERS’ DUES
Member Insurance Fee Provincial Registration Fee Other (District Fee) TotalMembers’ Dues
MEMBERS’ DUES
Member Insurance Fee Provincial Registration Fee Other (District Fee) Total 20Members’ 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
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 Explanation 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 Explanation Chq. No. Income (+) Expenses (-) Balance Starting Balance $ Balance $
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 Explanation 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 Explanation 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 Explanation 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 Explanation Chq. No. Income (+) Expenses (-) Balance Starting Balance $ Balance $
Regular Monthly Meeting Report
Month: ________________________ Date: __________________________ Balance at the last meeting: $______________________________
INCOME
Explanation Money Received
Total Income $
TOTAL INCOME = $+ _____________
EXPENSES
Explanation Money Spent
Total Expenses $
TOTAL EXPENSES = $ - _____________
NEW BALANCE = $ ______________
Treasurer’s Signature ____________________________ 28
Regular Monthly Meeting Report
Month: ________________________ Date: __________________________ Balance at the last meeting: $______________________________
INCOME
Explanation Money Received
Total Income $
TOTAL INCOME = $+ _____________
EXPENSES
Explanation Money Spent
Total Expenses $
TOTAL EXPENSES = $ - _____________
NEW BALANCE = $ ______________
Regular Monthly Meeting Report
Month: ________________________ Date: __________________________ Balance at the last meeting: $______________________________
INCOME
Explanation Money Received
Total Income $
TOTAL INCOME = $+ _____________
EXPENSES
Explanation Money Spent
Total Expenses $
TOTAL EXPENSES = $ - _____________
NEW BALANCE = $ ______________
Treasurer’s Signature ____________________________ 30
Regular Monthly Meeting Report
Month: ________________________ Date: __________________________ Balance at the last meeting: $______________________________
INCOME
Explanation Money Received
Total Income $
TOTAL INCOME = $+ _____________
EXPENSES
Explanation Money Spent
Total Expenses $
TOTAL EXPENSES = $ - _____________
NEW BALANCE = $ ______________
Regular Monthly Meeting Report
Month: ________________________ Date: __________________________ Balance at the last meeting: $______________________________
INCOME
Explanation Money Received
Total Income $
TOTAL INCOME = $+ _____________
EXPENSES
Explanation Money Spent
Total Expenses $
TOTAL EXPENSES = $ - _____________
NEW BALANCE = $ ______________
Treasurer’s Signature ____________________________ 32
Regular Monthly Meeting Report
Month: ________________________ Date: __________________________ Balance at the last meeting: $______________________________
INCOME
Explanation Money Received
Total Income $
TOTAL INCOME = $+ _____________
EXPENSES
Explanation Money Spent
Total Expenses $
TOTAL EXPENSES = $ - _____________
NEW BALANCE = $ ______________
Regular Monthly Meeting Report
Month: ________________________ Date: __________________________ Balance at the last meeting: $______________________________
INCOME
Explanation Money Received
Total Income $
TOTAL INCOME = $+ _____________
EXPENSES
Explanation Money Spent
Total Expenses $
TOTAL EXPENSES = $ - _____________
NEW BALANCE = $ ______________
Treasurer’s Signature ____________________________ 34
Regular Monthly Meeting Report
Month: ________________________ Date: __________________________ Balance at the last meeting: $______________________________
INCOME
Explanation Money Received
Total Income $
TOTAL INCOME = $+ _____________
EXPENSES
Explanation Money Spent
Total Expenses $
TOTAL EXPENSES = $ - _____________
NEW BALANCE = $ ______________
Regular Monthly Meeting Report
Month: ________________________ Date: __________________________ Balance at the last meeting: $______________________________
INCOME
Explanation Money Received
Total Income $
TOTAL INCOME = $+ _____________
EXPENSES
Explanation Money Spent
Total Expenses $
TOTAL EXPENSES = $ - _____________
NEW BALANCE = $ ______________
Treasurer’s Signature ____________________________ 36
Regular Monthly Meeting Report
Month: ________________________ Date: __________________________ Balance at the last meeting: $______________________________
INCOME
Explanation Money Received
Total Income $
TOTAL INCOME = $+ _____________
EXPENSES
Explanation Money Spent
Total Expenses $
TOTAL EXPENSES = $ - _____________
Regular Monthly Meeting Report
Month: ________________________ Date: __________________________ Balance at the last meeting: $______________________________
INCOME
Explanation Money Received
Total Income $
TOTAL INCOME = $+ _____________
EXPENSES
Explanation Money Spent
Total Expenses $
TOTAL EXPENSES = $ - _____________
NEW BALANCE = $ ______________
Treasurer’s Signature ____________________________ 38
Regular Monthly Meeting Report
Month: ________________________ Date: __________________________ Balance at the last meeting: $______________________________
INCOME
Explanation Money Received
Total Income $
TOTAL INCOME = $+ _____________
EXPENSES
Explanation Money Spent
Total Expenses $
TOTAL EXPENSES = $ - _____________
NEW BALANCE = $ ______________
Regular Monthly Meeting Report
Month: ________________________ Date: __________________________ Balance at the last meeting: $______________________________
INCOME
Explanation Money Received
Total Income $
TOTAL INCOME = $+ _____________
EXPENSES
Explanation Money Spent
Total Expenses $
TOTAL EXPENSES = $ - _____________
NEW BALANCE = $ ______________
Treasurer’s Signature ____________________________ 40
Regular Monthly Meeting Report
Month: ________________________ Date: __________________________ Balance at the last meeting: $______________________________
INCOME
Explanation Money Received
Total Income $
TOTAL INCOME = $+ _____________
EXPENSES
Explanation Money Spent
Total Expenses $
TOTAL EXPENSES = $ - _____________
NEW BALANCE = $ ______________
ANNUAL CLUB REPORT
TREASURER’S ANNUAL CLUB REPORT year: ______________
CLUB INCOME CLUB EXPENSES
Explanation Amount Explanation 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 $
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 _________________________________ (President) Signed _________________________________ (Treasurer) Signed _________________________________ (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.”