PO ANNUAL BRIEF 29 Sept 04 S U P O 98th AREA SUPPORT GROUP TEAM OF TEAMS P R T I N G E X C C E E E L L N

98TH AREA SUPPORT GROUP TEAM OF TEAMS! S U P O P R T I N G E X C C E E E L L N 2 AGENDA Private Organization (PO) - Definition and Types PO/U.S. Army Relationship General Rules & Reporting Requirements Fund Raising Proper Accounting & Record Keeping

98TH AREA SUPPORT GROUP TEAM OF TEAMS! S U P O P R T I N G E X C C E E E L L N 3 PRIVATE ORGANIZATION DEFINITION AND TYPES

98TH AREA SUPPORT GROUP TEAM OF TEAMS! S U P O P R T I N G E X C C E E E L L N 4 PO - DEFINITION A PO is not an official organization of the U.S Government A PO is a Special Interest Group A self-sustaining, non-federal entity established and operated with written consent of the authorized approval authority.

98TH AREA SUPPORT GROUP TEAM OF TEAMS! S U P O P R T I N G E X C C E E E L L N 5 PO -TYPES Type I – Special Status – a specific Federal Statute or DOD policy or directive authorizes certain types of support under appropriate circumstances to: National Military Associations (NMAs) Boy/Girl Scouts of America May receive special support

98TH AREA SUPPORT GROUP TEAM OF TEAMS! S U P O P R T I N G E X C C E E E L L N 6 Federally/DOD sanctioned Pos – These organizations provide important services to the Army family and receive both reimbursable and non-reimbursable support from the Army. Army Emergency Relief ( AR ) Credit Union/Banking Institutions ( AR ) American National Red Cross (AR 930-5) United Service Organization, Inc ( USO)(AR 930-1) Certain Labor Organizations (Sect 71, Title 5 U.S.C.) PO –TYPES (cont.)

98TH AREA SUPPORT GROUP TEAM OF TEAMS! S U P O P R T I N G E X C C E E E L L N 7 PO –TYPES (cont.) Type II – Affiliated – These Organizations have national or state headquarters with a local chapter Type III – Independent – Established, organized, operated and controlled locally by common interest groups

98TH AREA SUPPORT GROUP TEAM OF TEAMS! S U P O P R T I N G E X C C E E E L L N 8 OTHER ORGS Informal Funds such as FRG’s

98TH AREA SUPPORT GROUP TEAM OF TEAMS! S U P O P R T I N G E X C C E E E L L N 9 INFORMAL FUNDS (IF’S) IFs are not POs and need not satisfy administrative requirements of POs.  Examples of Informal Funds: Office Coffee Fund Christmas Party Fund Picnic Fund  IFs may conduct small fundraisers with the approval of the unit Commander (no ASG or BSB Commander approval required) and may use proceeds to spend as long as each individual soldier benefits from it.

98TH AREA SUPPORT GROUP TEAM OF TEAMS! S U P O P R T I N G E X C C E E E L L N 10  IFs who wish to conduct large fundraisers must have Commander of unit’s approval and prior authorization documents approved by ASG or BSB Commander.  IFs may maintain net worth over $1k only if earmarked for a specific event and a projected use date, and must have BSB Commanders approval. INFORMAL FUNDS - (IF’S)

98TH AREA SUPPORT GROUP TEAM OF TEAMS! S U P O P R T I N G E X C C E E E L L N 11 GENERAL RULES AND REPORTING REQUIREMENTS

98TH AREA SUPPORT GROUP TEAM OF TEAMS! S U P O P R T I N G E X C C E E E L L N 12 REFERENCES DOD R, Joint Ethics Regulation (JER) 30-Aug-93 DA PAM , A Guide to Establishing Family Support Groups, 16- Aug-93 AR , Private Organizations on Department of the Army Installations, 22-Oct-01 AR , Fund Raising Within the Department of the Army, 01-Jun- 01 AR , Army Command Policy, 13-May-02 UR 608-2, Family Support System, 12-Aug-98 Section IV 14-h thru j AE Reg , Private Organizations and Fundraising Policy, 02-Dec- 03

98TH AREA SUPPORT GROUP TEAM OF TEAMS! S U P O P R T I N G E X C C E E E L L N 13 START-UP APPLICATION POs must submit the following: Official request to operate List of officers with addresses, e- mails, and phone numbers 2 copies of constitution and by-laws, or chartering agreements REQUIRED!

98TH AREA SUPPORT GROUP TEAM OF TEAMS! S U P O P R T I N G E X C C E E E L L N 14 RENEWALS (EVERY 2 YRS) Submit the following: Request for renewal Audits from previous 2 years Proof of Bonding and Insurance (if balance maintained exceeds $500) Summary of any major changes Current list of officers 2 Copies of constitution and by-laws REQUIRED!

98TH AREA SUPPORT GROUP TEAM OF TEAMS! S U P O P R T I N G E X C C E E E L L N 15 REPORTING REQUIREMENTS TO BSB PO COORDINATOR Updated list of Officers with Name, Phone number, , and address Audits Bonding Insurance Requests for all Fundraising events should be submitted NLT 15 days prior to event  AFTER ACTION REPORTS (WITHIN 45 DAYS AFTER THE FUNDRAISING EVENT)

98TH AREA SUPPORT GROUP TEAM OF TEAMS! S U P O P R T I N G E X C C E E E L L N 16 REPORTING REQUIREMENTS (CONT.) MEETING MINUTES Submitted within 30 days of being signed by the treasurer and president (if no meeting held, a memo stating that will be sufficient) FINANCIAL STATEMENTS Submitted within 30 days of being signed by the treasurer and president (required every month, even if no activity took place in account)

98TH AREA SUPPORT GROUP TEAM OF TEAMS! S U P O P R T I N G E X C C E E E L L N 17 PO FILE REQUIREMENTS POs must maintain a permanent file that will include:  ORIGINAL APPROVAL TO OPERATE  AUDIT REPORTS FOR THE LAST 4 YEARS  FINANCIAL STATEMENTS & MEETING MINUTES FOR THE LAST 2 YEARS  CURRENT COPY OF DODI / USAREUR PO & FUNDRAISING POLICY  PROOF OF BONDING INSURANCE (IF APPLICABLE)  BANK ACCOUNT AUTHORIZATION LETTER  CURRENT LIST OF OFFICERS

98TH AREA SUPPORT GROUP TEAM OF TEAMS! S U P O P R T I N G E X C C E E E L L N 18 FUND RAISING

98TH AREA SUPPORT GROUP TEAM OF TEAMS! S U P O P R T I N G E X C C E E E L L N 19 FUND RAISING Fundraisers - Those in which goods or services are offered for sale.  After legitimate PO expenses are paid, all profits must be provided to charitable organizations (i.e., audits, insurance, newsletters, admin expenses).  Exception: Boy and Girl Scouts may retain 100% of income generated from fundraisers

98TH AREA SUPPORT GROUP TEAM OF TEAMS! S U P O P R T I N G E X C C E E E L L N 20 FUND RAISING MISCELLANEOUS NOTES: No PO is authorized to solicit for commercial sponsorship!

98TH AREA SUPPORT GROUP TEAM OF TEAMS! S U P O P R T I N G E X C C E E E L L N 21 FUNDRAISER REQUEST PROCEDURES  OBTAIN FUNDRAISER REQUEST  OBTAIN FACILITY MANAGER APPROVAL  AST MANAGER APPROVAL FOR AREA WHERE FUNDRAISER WILL BE HELD  SUBMIT APPROVED REQUEST FORM TO BSB PO COORDINATOR NLT 15 DAYS PRIOR TO EVENT

98TH AREA SUPPORT GROUP TEAM OF TEAMS! S U P O P R T I N G E X C C E E E L L N 22 FUNDRAISER REQUEST PROCEDURES (cont.) PO COORDINATOR WILL FORWARD FUNDRAISER REQUEST TO SJA FOR LEGAL REVIEW PO WILL OBTAIN FINAL APPROVAL FROM BSB COMMANDER OR DELEGATED AUTHORITY AARs ARE TO BE SUBMITTED TO BSB PO COORDINATOR WITHIN 45 DAYS AFTER THE EVENT

98TH AREA SUPPORT GROUP TEAM OF TEAMS! S U P O P R T I N G E X C C E E E L L N 23 PROPER ACCOUNTING AND RECORDKEEPING

98TH AREA SUPPORT GROUP TEAM OF TEAMS! S U P O P R T I N G E X C C E E E L L N 24 PO Accounting and Recordkeeping Requirements POs WILL:  Maintain adequate accounting records on assets, liabilities, net worth, and financial transactions  Use a single entry journal-type ledger accounting system or electronic accounting  Prepare a standard operating procedure that describes the POs accounting system

98TH AREA SUPPORT GROUP TEAM OF TEAMS! S U P O P R T I N G E X C C E E E L L N 25 PO Accounting Procedures FINANCIAL LEDGER:  Column headings that show income and disbursements  Be a permanent-page record book or printed record from a software program  Financial records marked to identify each year  Pages must not be removed once initiated  Business transactions entered as they occur

98TH AREA SUPPORT GROUP TEAM OF TEAMS! S U P O P R T I N G E X C C E E E L L N 26 PO Accounting Procedures (cont.)  Welfare and administrative account Welfare (Charitable) Administrative (Operational)  Ledger must agree with checkbook balance  Bank statements must agree  Financial ledgers and audit reports must be kept for 4 years  Supporting documents must be maintained

98TH AREA SUPPORT GROUP TEAM OF TEAMS! S U P O P R T I N G E X C C E E E L L N 27 Single Entry Accounting System Under this system:  Income (cash or check) is considered earned at the time it is collected.  Expenses are incurred at the time cash or checks are disbursed.  Appropriate entries will be made in ink or indelible pencil.

98TH AREA SUPPORT GROUP TEAM OF TEAMS! S U P O P R T I N G E X C C E E E L L N 28 FINAL NOTE  MWR activities must charge POs for support rendered for actual NAF costs for the purchase or rental of supplies, materials, equipment, or property obtained specifically for an event (i.e. tables, tents, etc.), manpower, and for facility rental fees.

98TH AREA SUPPORT GROUP TEAM OF TEAMS! S U P O P R T I N G E X C C E E E L L N 29 PO ANNUAL BRIEF QUESTIONS??? OrCOMMENTS ??