Appendix D. NCLA Financial Procedures

Procedures and Guidelines

1.  Income
   1. All income (checks, cash, and/or credit card payments) is sent to the Administrative Assistant for deposit with NCLA deposit form
   2.  Monthly, the Treasurer will post revenue to the appropriate fund in the accounting system
   3.  As membership applications and renewals are received the Administrative Assistant will:
      1. Record section/Round Table and endowment income on the deposit form
      2. Update the membership databases
      3. Monthly, or upon request, send section and Round Table membership list to appropriate chair
      4. Update the membership listserv
   4. All operating fund interest earned will be retained for the operating fund of NCLA
   5. The Finance Committee will serve as advisors to the treasurer in determining the best way to increase income gained from investments.  Expenditures from investments will be dealt with under separate procedures based on the purpose of the restricted fund.
2.  Expenditures
   1. Check request (with appropriate receipts and NCLA Check Request Cover Sheet) are:
      1. signed by the section/round table chair and /or treasurer
      2. mailed to the Treasurer.
   2.  Biweekly, the Administrative Assistant forwards completed check request forms to the treasurer with invoice and or receipts attached.
   3. Biweekly, the Treasurer:
      1.   receives the check request
         1.  pays the invoice(s) electronically, or
         2.  prepares the check(s), signs and mails the check(s)
            1. directly to the payee for checks in amounts less than $2,500
      2.  to a designated third party designee for a second signature on checks in amounts of $2,500 or more.  The third part y designee then signs the checks(s) and mails it directly to the payee
         1. completes the check request form with check or bank reference number and date of payment
   4. Monthly, the Administrative Assistant will forward all receipts for credit purchases indicating line item to the treasurer.
   5.  Monthly, the treasurer will reconcile the credit card statement with receipts from the Administrative Assistant.
   6. The Administrative Assistant will maintain a record all assets purchased including item, date, serial numbers, disposition and cost.
   7.  Expenditures from investments will be dealt with under separate procedures based on the purpose of the restricted fund
3. Reporting
   1. Monthly, the Treasurer
      1. prepares an income and expenditure report for the operating budget
      2. prepare an income and expenditure report for the fund accounts s documents
      3. sends documents (and b above)  to Finance Committee, the check co-signer and as requested to section/round table chairs, President and officers.
      4. receives, reconciles and retains the bank statement for his/her records
      5. sends a copy of the backup file from the accounting software and a copy of the bank statement to the third party appointed by the President, usually a member of the Finance Committee, who reconciles the bank statement o the association’s fund accounts.  This third party may not be the one who makes deposits or is authorized to sign association checks.
   2. Quarterly, the treasurer
      1. prepares a quarterly financial report no later than 20 days into the next quarter.  If an Executive Board meeting is scheduled previous to this date of the month, every effort shall be made to provide the report prior to the meeting.
      2. Posts the reports to the NCLA web site.
   3. Annually, the treasurer will prepare financial records for completing IRS Form 990 and forward the reports to a CPA for completion of the IRS Form 990.
   4. The NCLA Treasurer will present the names of a proposed tax preparer and auditor to the NCLA Board, for approval.
   5. Section and Round Table chairs may request membership income and expenditure reports, and other pertinent documents, from the Administrative Assistant and /or Treasurer as needed, or may at any time make a standing request for continuing monthly reports

Bulk Mailing

NCLA has a Bulk Mail Account with the USPS for mailing of the Tar Heel Libraries Newsletter, North Carolina Libraries Journals, and other mailings to membership as needed.

To use the bulk mail service the mailing must contain a minimum of 250 pieces. USPS has specific preparation and arrangement requirements for using Bulk Mail.

NCL and THL are both mailed using CES Mailing Service (Raleigh, NC). This service prepares the mailing according to USPS requirements for bulk mail. NCLA pays CES for this service.

CES Mailing Service charges a min. of $100 to prepare all mail jobs. In most cases this will cover all costs associated with regular mailings -costs for larger mailed items such as THL or NCL are usually higher.

NOTE: The NCLA office will not prepare or present bulk mail to the USPS directly. If Sections or Round Tables wish to prepare their own mailings using labels they can obtain the instructions for preparation from the NCLA office and present the completed Mail Job to the Bulk Mail Service Center, (near the airport), Raleigh, NC.

Mailing Jobs less than 250 pieces:

The NCLA office will assist in preparing mailings less than 250 pieces. Each piece is charged regular First Class Postage and is stamped in the NCLA Office. Please allow 10 days for the preparation of all mail jobs to your schedule for getting your piece mailed out. Sections/Round Tables can prepare the mailing and deliver completed envelopes to the NCLA office to affix the postage.

Sample Bylaws

FOR SECTIONS/ROUND TABLES

Artilce I - Name

The name of this organization shall be the ________________________________ of the North Carolina Library Association.

Article II - Objectives

The objectives of this organization shall be to unite in this group North Carolina Association members interested in _____________________, to provide an opportunity for discussion and activity, and to seek to fulfill the purposes of the North Carolina Association.

Articlee III - Members

Members of the North Carolina Library Association who state a preference for this [section/round table] at the time of payment of Association dues shall become members.

Article IV - Officers

Section 1. he officers of this organization shall be:  Chair, Chair-Elect, who shall serve as Vice Chair, a Secretary/Treasurer, and two Directors. 

Section 2. The Chair-Elect, the Secretary/Treasurer, and the two Directors shall be elected at the regular biennial meeting and shall serve for a two-year term, or until their successor are elected and have assumed their duties.           

Article V – Executive Committee 

The Executive committee shall consist of the Chair, the Vice-Chair, the

Secretary/Treasurer, the immediate past Chair and the two Directors.  The Executive Committee shall have general supervision of the affairs of the [section/round table] and shall have the power to act for the [section/round table] on administrative business of the [section/round table] in the intervals between biennial meetings.  Such administrative business shall include only that business which necessarily must be dealt with prior to the regular biennial meeting.

ARTICLE VI.  MEETINGS

Section 1. The regular meeting shall be held as a [section/roundtable] meeting during the biennial meeting of the North Carolina Library Association.

Section 2. Special meetings may be called by the Chair, by the Executive Committee, or by the Executive Committee, or by the Executive Board of the Association of the Association upon written request, signed by 15 members.

Section 3. Twenty-five percent of the membership of the [section/round table] shall constitute a quorum.

Article VII - Elections

Section 1. The Chairperson shall appoint a Committee on Nominations who will present the name of at least one candidate for each elective office, consent being secured from the nominees.  Any member or members of the [section/round table] may present a candidate or candidates for the elective offices of this [section/round table] provided that they notify the Chair of the [section/round table] and that the consent of the nominee or nominees has been secured and so indicated on the notification.

Section 2. A majority of those attending a regular meeting shall constitute election.

Article VIII – Special Duties of Officers

Section 1. The Chair shall, with the Executive Committee, appoint such committees and define their duties as may be necessary to carry on the work of the [section/round table].

Section 2. The Chair shall serve as ex officio member on all committees with the exception of the Committees on Nominations.  The Chair shall also serve as Chair of the Executive Committee.

Section 3. New committees may be created and old committees discontinued by the Executive Committee, provided that such action is not contrary to the wishes of the membership of the membership of this [section/round table] as expressed at the most recent meeting the [section/roundtable].

Section 4. The Chair-Elect shall assume the responsibilities and perform the duties of the Chair in the event of absence, death, disability, or resignation of the Chair.  They shall serve as Chair during the two years following their term as Chair elect.

Section 5. The Secretary/Treasurer shall perform the duties normally accepted for such offices.

Section 6. In the event of absence, death, disability, or resignation of the Chair and the Chair-Elect during the interval between the biennial meetings, the Executive Committee shall fill such vacancy or vacancies by the appointment of a member or a members of that committee.  Such appointment or appointments shall remain in force until the next regular meeting of the [section/roundtable]. 

Article IX – Parliamentary Authority 

Section 1. Robert’s Rules of Order, latest edition, shall be the governing authority in any matter not specifically covered by these bylaws.

Section 2. Nothing in these bylaws shall conflict with the Constitution and Bylaws of the North Carolina Library Association.

Article X - Amendments

These rules may be amended by a two-thirds vote of the members present at a meeting called in accordance with the bylaws of this [section/roundtable], or by a mail ballot, provided that the request for such action be submitted to the Executive  Committee in writing and signed by 15 members of the [section/roundtable] and that the total number of returned ballots be at least 25 percent of the membership, two-thirds of which shall be affirmative.

Adopted [date]

NORTH CAROLINA LIBRARY ASSOCIATION

Guests Invited to the Executive Board Meeting

• Secretary, North Carolina Department of Cultural Resources
• Director, Division of State Library, North Carolina Department of Cultural Resources
• Director, Division of Educational Media and Technology Services, North Carolina
• Department of Public Instruction
• Chair, North Carolina State Library Commission
• President, Friends of north Carolina Public Libraries
• President, Special Libraries Association, North Carolina Chapter
• President, North Carolina Community College Learning Resources Association
• President, North Carolina Public Library Directors Association