1. Texas Counseling Association
Budgets & Finance
Slti 2012

2. Fiscal Year Calendar Close Prior Fiscal Year Set up New Budgets
July
August
Close Prior Fiscal Year
Set up New Budgets
PG Pre-Registration Opens
DOG Pre-Registration Opens
Set Up New Contact Lists
Audit for Previous Fiscal Year
Set up Registration Grids for PG
Registration Increases

3. Fiscal Year Calendar DOG Conference PG Registration in Full-Swing
September
October
DOG Conference
PG Registration in Full-Swing
Reporting on Registration Events
Counts for PG Events Due
Orders for Registration Supplies
PG Incentives
SCC Pre-Registration Opens

4. Fiscal Year Calendar PG Conference Finance Committee Meeting
November
December
PG Conference
Finance Committee Meeting
BOD Meeting
Senate Meeting
Close out DOG Conference
Reconcile receipts from PG
Process PG Expense Vouchers
Prep for SCC
Short Month

5. Fiscal Year Calendar Calendar Yr Reporting Sales Tax Payroll Taxes
January
February
Calendar Yr Reporting
Sales Tax
Payroll Taxes
Contract Taxes
SCC
Finance Committee Meeting
Close out PG

6. Fiscal Year Calendar Request Budget Info Work w/ Divisions on Budgets
March
April
Request Budget Info
Work w/ Divisions on Budgets
CCC Pre-Registration Opens
Review upcoming Contracts
Budget Preparation
Projected Yr-End
Division Budgets Due
PG Early Bird Registration Opens
Property Tax Due

7. Fiscal Year Calendar CCC
May
June
CCC
Three Virtual Budget Meetings w/ Finance Committee
990 Due
Close out CCC
SLTI
Finance Meeting
BOD Meeting
Senate Meeting

8. Monthly Financial Reporting
Excel Spreadsheet File
Balance Sheet
Budget vs Actual
Profit and Loss
Detail
Enrolled Members
Expired Members
Membership Count ( message)

9. Monthly Financials
One File
Six Tabs

10. Texas Counseling Association
Texas Counseling Association
XYZ Balance Sheet
As of October 31, 2011
Oct 31, 11
ASSETS
Current Assets
Checking/Savings
1000 · Operating Cash Accounts
1004 · Frost Commercial Account
1004f · XYZ Cash Account
9,730.52
Total 1004 · Frost Commercial Account
Total 1000 · Operating Cash Accounts
Total Checking/Savings
Total Current Assets
TOTAL ASSETS
LIABILITIES & EQUITY
Balance Sheet
Modified – Assets Only
Bank Account Balance

11. Texas Counseling Association
Texas Counseling Association
XYZ Budget vs Actual
July through October, 2011
Jul - Oct 11
Budget
$ Over Budget
% of Budget
Ordinary Income/Expense
Income
510 · Division Income
5100 · Division Dues Income
2,375.00
4,500.00
-2,125.00
52.78%
5103 · Division Sales Income
180.00
400.00
45.0%
5104 · Division Misc. Income
0.00
800.00
0.0%
Total 510 · Division Income
2,555.00
5,700.00
-3,145.00
44.83%
Total Income
Expense
511 · Division Expense
69000 · Monthly Admin Fee
255.50
350.00
-94.50
73.0%
5110 · Conference Expense
814.27
2,000.00
-1,185.73
40.71%
5130 · Scholarships
500.00
5150 · Printing
250.00
5160 · Postage
66.32
300.00
22.11%
5180 · Awards
100.00
5190 · Continuing Education
1,310.00
-1,310.00
5200 · Supplies
429.68
130.00
299.68
330.52%
5210 · Professional Services
750.00
5220 · Website/Technology
10.00
-10.00
Total 511 · Division Expense
1,565.77
-4,134.23
27.47%
Total Expense
Net Ordinary Income
989.23
100.0%
Net Income
Budget vs Actual
Budget amounts determined by Divisions
Year-to-date totals

12. Profit & Loss Current month totals and year-to-date totals
TEXAS COUNSELING ASSOCIATION
XYZ Profit & Loss YTD Comparison
October 2011
Oct 11
Jul - Oct 11
Ordinary Income/Expense
Income
510 · Division Income
5100 · Division Dues Income
565.00
2,375.00
5103 · Division Sales Income
0.00
180.00
Total 510 · Division Income
2,555.00
Total Income
Expense
511 · Division Expense
69000 · Monthly Admin Fee
56.50
255.50
5110 · Conference Expense
814.27
5160 · Postage
66.32
5200 · Supplies
385.00
429.68
Total 511 · Division Expense
441.50
1,565.77
Total Expense
Net Ordinary Income
123.50
989.23
Net Income
Profit & Loss
Current month totals and year-to-date totals
Only shows accounts with activity

13. Detail Year-to-date with detail descriptions XYZ Profit & Loss Detail
TEXAS COUNSELING ASSOCIATION
XYZ Profit & Loss Detail
July through October 2011
Date
Name
Memo
Amount
Ordinary Income/Expense
Income
510 · Division Income
5100 · Division Dues Income
07/04/2011
V896 & 7879
80.00
08/02/2011
LB 88
90.00
09/20/2011
V954 & 7961
200.00
10/10/2011 CH
70.00
Total 5100 · Division Dues Income
440.00
5103 · Division Sales Income
08/04/2011
XYZ Polo shirt sales
180.00
Total 5103 · Division Sales Income
Total 510 · Division Income
620.00
Total Income
Expense
511 · Division Expense
69000 · Monthly Admin Fee
07/31/2011
to charge 10% admin fee
45.00
10/31/2011
56.50
Total · Monthly Admin Fee
101.50
5110 · Conference Expense
07/06/2011
XYZ Prog Ad - PG 11
100.00
Total 5110 · Conference Expense
5160 · Postage
09/12/2011
Mary Ball
XYZ Postage
18.36
Total 5160 · Postage
5200 · Supplies
Kim Jones
XYZ Ink
23.04
10/01/2011
Joe Smith
XYZ Display Board
125.00
Total 5200 · Supplies
148.04
Total 511 · Division Expense
367.90
Total Expense
Net Ordinary Income
252.10
Net Income
Detail
Year-to-date with detail descriptions

14. Data Fields Include Name, Address, Phone Email Enrolled
Other divisions they are members of
Region
Membership Expiration Date
Etc
Enrolled
All division members who enrolled or renewed in current month

15. Data Fields Include Name, Address, Phone Email Expired
Other divisions they are members of
Region
Membership Expiration Date
Etc
Expired
All members whose membership expired at the end of the current month
Not renewed by the time the reports were pulled

16. Division Member Count Discrepancies
Total number reported in monthly
Date when reports are pulled
Duplicate membership records

17. Checks and Balances Keep copies of expense vouchers & receipts
Keep copies of checks mailed to TCA. Include reconciliation form when mailing money.
Compare copies with monthly financial statements
Coded correctly
Amount paid/deposited correct
Cannot approve own expenses

18. Expense Vouchers Approved by Treasurer or President
Submit by (prefered)
Include Receipts (copies ok)
Do not mail originals if was sent
Code each expense with correct account code (refer to your budget assumptions)
Checks processed every 2-3 weeks

19. Expense Voucher Indicate Division at Top
Use Codes Listed at Bottom (all divisions same set of codes)
Approval Signature and Date
Attach Receipts

20. Budget Template Projected Current Year End Past Years Blank Column
Jul '09 - Jun 10
Jul '10 - Jun 11
Projected YE 2012
Proposed 2013 Budget
Ordinary Income/Expense
Income
510 · Division Income
5100 · Division Dues Income
3,220.00
4,500.00
5,445.00
5101 · Division Conference Income
0.00
5102 · Division Workshop Income
5103 · Division Sales Income
98.00
280.00
5104 · Division Misc. Income
100.00
Total 510 · Division Income
3,418.00
5,725.00
Total Income
Expense
511 · Division Expense
69000 · Monthly Admin Fee
273.44
360.00
570.00
5110 · Conference Expense
3,183.31
2,117.61
2,649.16
5120 · Nominations/Elections
5125 · Travel
5130 · Scholarships
500.00
5131 · Research Grants
5140 · Newsletter
5150 · Printing
145.93
145.27
5160 · Postage
61.56
126.32
5170 · Board Meeting
81.88
200.00
5180 · Awards
83.24
5190 · Continuing Education
155.00
926.43
1,310.00
5200 · Supplies
615.71
5210 · Professional Services
311.86
1,018.40
750.00
5220 · Website/Technology
5230 · Misc Expense
40.00
Total 511 · Division Expense
4,088.73
5,329.93
6,806.46
Total Expense
Net Ordinary Income
-1,081.46
Net Income
Budget Template
Projected Current Year End
Past Years
Blank Column