Reviewed by: 
Pat Ristau 

Passed by Executive Vote 
April 2002 
  
Care and Maintenance of the CSSA Treasurer 

This is a quick guide to help and assist not only our treasurer but also all members, especially Director’s keep track of the Associations money.  We need to keep better track and control over the dollars that come and go from the association 

Two important rules to always remember: 
 

• All financial transactions (both money coming in and going out) require documentation to go along with it.

• No one can spend money unless previously authorized to do so.

Now what does this mean to me and how do I apply it? 

For members in charge of a revenue-generating event: (e.g. selling tickets, running a seminar, holding classes, etc.) 
 

• If you are holding an event that requires an expenditure prior to the conclusion of the event you may pay these expenditures out of the an advance that was received from the CSSA or the funds that have been taken in.  For example, advertising, printing costs, postage, labels, instructor fees etc. travel expenses, Remember to retain any invoices for your records and to return any advances at the conclusion of the event.

• All money taken in must have a corresponding receipt.  There are several ways this can be done:

• a) Use a three-part receipt book; one part goes to the person paying, you keep the book and the other copy goes along with the money to the treasurer and your total should correspond to the amount submitted.

• b) Use numbered tickets, the money submitted plus the unsold tickets are given to the treasurer and should add up to the amount of tickets printed.

• c) Count the items for sale and then, as in (b), submit the amount unsold and the money collected with a summary.

• Cash count and cheque listing should document amounts given to the treasurer for deposit.

Not sure of the best way to handle your task?  Ask the treasurer or the Executive.  

Note:  BOOSTERS’ - If a director or member of the CSSA wishes to sponsor a Booster inconjunction with an All-Breed Show and or Trial, this is encouraged however the CSSA does not reimburse members/directors for prizes allocated.  Most all-breed clubs pay a Specialty club to host a Booster. Booster holders are encouraged to solicit prizes/donations for their Boosters.  The CSSA does not purchase prizes for boosters’.  

For members in charge of events which cost money: (such as the National Specialty or a fundraising project where not enough of an item is sold, or participants attend. 
 

• Depending on the event, a budget will be approved either by the executive or the membership.  Your input on the amount (budget) will be necessary.  Once approved, this is your responsibility to control!

• Anyone else working with you (usually the chair of a committee or event) on these events must get your approval for expenditures and you (the chair) must advise the treasurer of these approvals prior to the invoices arriving.  If not, these invoices will be returned unpaid, marked unauthorized.  Although every event is different it is advisable that only the chair-person(s) handle this to ensure that they are aware of all purchases being made that can affect the budget.  You might want to discuss your preferences with the treasurer.  And you will want to make sure that each and every member of the committee understands these guidelines. 

• If it appears that you may need to go over the approved budget, the reasons and the new amount must be resubmitted for approval by the appropriate body. 

• Floats or Advances will only be issued for out-of-pocket expenses and complete documentation with receipts must be submitted immediately after the event for which the float or advance was authorized.  Items, which can be paid in any other manner, must be done that way.  (From an interest-earning viewpoint floats are the most expensive way to pay.)  Monies that are advance at the beginning of each new term of office are as follows:

• * President, Secretary, Treasurer, Newsletter - $100.00 

• * Membership,  $200.00 

• * Director’s – re reimbursed when Director's Expense Claim Form received with attached receipts. 
   

• At the end of an event the chair or designate must submit a breakdown of all income and expenditures to the treasurer. 

For members who need money

In addition to the above situations, certain individuals may need to be reimbursed for funds spent or have invoices paid. 

• All amounts must receive the proper approvals before being spent (by the chairperson of your committee, the treasurer, the executive, etc.) 

• If the funds are payable to you, complete a Directors Expense Claim form (ask the treasurer for some), attach the appropriate receipts.  Keep the yellow copy for your records. 

• If the money is needed with the receipt to follow, you will still need to submit a signed invoice and then provide the treasurer with the appropriate receipts later. 

• Never authorize an invoice from an outside company without advising the treasurer.  As they need to be able to verify amounts before paying the bills. 

• Directors should have Expense claims in to the treasurer no later than January 15th of each year.