Downloadable Version

Southeastern Association of Educational Opportunity Program Personnel Fiscal Management Manual

Table of Contents

1. BUDGET
1. Preparation of an Annual Budget
2. Report Periods
3. Basic Budget Items
4. Budget Modifications
2. ACCOUNTING PROCEDURES
1. Account Numbers
2. Reconciliation of Bank Statements
3. FINANCIAL REPORTS
1. Treasurer and Finance Committee Report
2. Reports to the Internal Revenue Service
4. RECEIPT AND DISBURSEMENT OF SAEOPP FUNDS
1. Bank Accounts
1. General Account
2. Training Grant Account
2. Receipt of Funds
1. Custody and Safekeeping of Collections
2. Receipts during Conference Registration
3. Bad Checks
4. Invoices
5. Clearing Indebtedness
3. Disbursal of Funds
1. Preparation and Payment of Authorized Purchases
2. Personal Orders
3. Expenditure Limitations for all Accounts/Expenditures in Excess of Budget
4. Budget Revision Procedure
5. Restricted Accounts
6. Loans
4. Refunds
5. ANNUAL AUDIT OF FINANCIAL RECORDS
6. SELECTION OF VENDORS
1. Minority Vendors
2. Quotations
3. Sole Source
7. TRAVEL
1. Travel Authorization
1. President's Travel
2. Officers' Travel/Other Travel
2. Air and Rail Travel
3. Automobile Travel
4. Other Transportation
5. Lodging: Hotels and Motels
6. Meals
7. Corporate Credit Card
8. Travel Advances
9. Reimbursable Travel Expenses
10. Non-Reimbursable Travel Expenses
11. Travel for State Presidents and/or Representatives
8. CONTRACTUAL SERVICES
1. Consultants
2. Other Services
9. EQUIPMENT
1. Lease or Rental of Equipment
2. Purchase of Equipment
3. Disposal of Equipment
10. APPENDIX
1. Account Numbering System
2. Basic Account Line Items and Numbers
3. Account Numbers Narrative
4. Financial Reporting Timelines

I. Budget

A.  Preparation of an Annual Budget

The Finance Committee shall prepare an annual budget to be approved by the Board at the spring meeting of the Board.  A preliminary budget for the next fiscal year should be presented at the preceding conference board meeting.  Such budget shall divide income and expenditures related to different activities into separate budget categories as is necessary to meet obligations and to comply with standard accounting practices.

B. Report Periods

For the purpose of preparing financial reports, the Association's accounting period is October 1 - September 30.  For the purpose of collecting dues, the Association's membership (individual and institutional) year is October 1 - September 30.  These dates are included in the SAEOPP Constitution and may be changed only when the dates in the Constitution have been amended.

C. Basic Budget Items

The SAEOPP budget is comprised of line items that represent committees, offices, activities, etc. that generally require the receipt or expenditure of SAEOPP funds to function.  Those items that have been utilized in the past have been compiled into the Basic Budget listing that can be used in the development of each fiscal year.  It is not necessary to incorporate each line item in each year's budget.  A listing of basic budget items with account numbers is included in Appendix A.

D. Budget Modifications

As required by changes in the Association, financial position or priorities, budget modifications, may, from time to time, be recommended by the Finance Committee and approved by the Board.

II. Accounting Procedures

A. Account Numbers

To facilitate the tracking of SAEOPP expenditures and revenue, each line item discussed in I.C. above has been assigned a unique account number. This tracking system, which has been approved for use by the SAEOPP Board, should be used by each SAEOPP officer and committee chair (or their designees) when submitting and/or requesting funds to/from the SAEOPP Treasurer and then forwarded to the SAEOPP President.

After each committee chair has been designated by the President, the Finance Chair (selected by the President) or Treasurer will distribute specific account numbers to be used for the fiscal period. It is the responsibility of each chairperson to distribute the appropriate number to committee members who have the Chairperson's authority to expend on behalf of that particular committee.

(NOTE: This system does not replace the use of itemized explanations requested on the voucher.)

Any changes in account numbers must receive Board approval.  The general SAEOPP membership will not be expected to use the account numbers.  A detailed description of the accounting system and a list of all account numbers are included in Appendix A.

B. Reconciliation of Bank Statements

As part of the SAEOPP's system of checks and balances, all bank statements and monthly summary of fiscal transactions will be sent to SAEOPP President, Finance Chair, Treasurer, and SAEOPP Accountant. Training Grant bank statements will be reconciled by the Finance Chair, SAEOPP Center Executive Director and the SAEOPP Accountant.  The Association's General Account and Scholarship Account bank statements will be reconciled by the Treasurer and the SAEOPP Accountant.

III. Financial Reports

A. Treasurer and Finance Committee Chair Reports

1. Reports for the Board of Director's Meeting

Standard financial reports will be prepared for each regularly scheduled Board of Directors' Meeting and distributed to the Board.  The Treasurer shall prepare and present a summary of all account transactions that reports on each budget line for the Association.  The Finance committee's written report shall consist of a summary of the financial position of the Association and other pertinent items regarding the finances of the association.

2. Reports for the Finance Committee Meeting

A detailed itemized listing of all fiscal transactions with corresponding bank statements will be prepared by the SAEOPP Accountant and presented by the Treasurer at each Finance Committee Meeting.  The Finance Committee Chair's written report shall consist of a summary of the budget position of the Association.

3. Reports for the SAEOPP Center Committee Meeting

A detailed itemized listing of all fiscal transactions with corresponding bank statements will be prepared by the SAEOPP Accountant and presented by the Finance Committee Chair for each SAEOPP Center Committee Meeting.  The Finance Committee Chair shall present a summary of all account transactions that reports on each budget line for the SAEOPP Center Training Grant funds and a written report that summarizes of the budget position of the SAEOPP Center Training Grant funds.

4. Inquiries Concerning Financial Reports

Board members and/or current prospective funding agencies having questions concerning SAEOPP's financial reports shall relay those questions to the President.  The Treasurer, Finance Chair, SAEOPP Accountant and President shall review the questions and prepare a reply.  All inquires must be responded to within thirty (30) days of the inquiry date.

B. Reports to the Internal Revenue Service

Regular financial reports will be prepared by the Treasurer, Finance Chair and SAEOPP Accountant and submitted to the IRS as required by the reporting schedule of the IRS.  The Treasurer's (General Account) and Finance Chairperson's (Training Grant) regular reports to the Board should include verification of the submission of these reports.  A list of financial timelines is listed in Appendix B.

The Finance Committee reports to the Executive Board should include verification of the submission of these reports.  A list of financial timelines is listed in Appendix B.

IV. Receipt and Disbursement of SAEOPP Funds

A. Bank Accounts

Without the specific approval of the Board, individuals are not authorized to open any SAEOPP bank account.  No person shall open any bank account or use any existing account as a depository for SAEOPP funds without the specific approval of the Board.

1. General Account

The SAEOPP General Account shall serve as the primary account for the organization.  This account shall be used for the general receipts and disbursement of SAEOPP funds.

2. Training Grant Account

The SAEOPP Training Grant Account shall serve as the primary account for disbursement of SAEOPP Training Grand funds. All Department of Education monies shall be wired into this account.

B. Receipt of Funds

Monies received shall be deposited by the Treasurer or his/her designee in the account authorized by the Board.  Receipts must be written at the time of the transaction.  Monies shall be secured by regulations set forth by the bonding agency.

1. Custody and Safekeeping of Collections

If monies are required to be held by staff or board members, that person is responsible for said funds.

2. Receipts during Conference Registration

a. Only the Treasurer, his/her designee or members of the Finance Committee shall sit at the registration table, collect funds, and write receipts.

b. When the Treasurer is relieved, he/she must count all monies left with the replacement, receipt and sign.

c. When the Treasurer returns, all monies collected will be counted, receipted and signed.

3. Bad Checks

Checks are accepted by SAEOPP subject to the maker's bank honoring demand for payment.  If a check is not honored, it is the responsibility of the Treasurer to use all reasonable diligence to collect the amount due including a $ 30 processing fee charged by the Association. To clear this obligation payment must be made by money order or cashier's check.  The owner of two personal bad checks will not be allowed to write another personal check to SAEOPP.

4. Invoices

Invoices are to be issued ONLY by the Treasurer.  Invoices for conference registration shall only be issued if an institutional purchase order with signatures accompanies the request.  If an invoice is not honored, it is the responsibility of the Treasurer to use all reasonable diligence to collect the amount due including $30 processing fee charged by the Association.

5. Clearing Indebtedness

The SAEOPP Treasurer will initiate actions to collect funds owed to SAEOPP.  State presidents will act as collection agents for outstanding debts to SAEOPP owed by their state members when notified by the Treasurer of inability to collect funds.

C. Disbursal of Funds

Pursuant to authorization, all general account vouchers shall be submitted by a committee chair, inspected by the Treasurer and approved by the President.  If the Treasurer is unavailable or is unable to perform this function, the President or the President's designee may do so in his or her stead.  No disbursement shall be made except with presentation of a SAEOPP voucher and either of the following: a written invoice, original receipts attached, or to meet an on-going contractual obligation evidenced by written documentation.

1. Preparation and Payment of Authorized Purchases

a. General Account

Prior to payment, the budget line item account against which payment is to be made shall be affixed to the file copy of the invoice and signed by the appropriate committee chairperson.  Upon payment, the date of payment and check number shall also be affixed to this file copy.  No payment shall be made without an inspection by the Treasurer who will determine that the cost is allowable and that the proper account number has been requested.   All checks over $1,000.00 will require the Treasurer's and President's, or his/her designee's, signed approval prior to payment.  All vouchers will require the Treasurer's signature to verify the inspection and the President's, or his/her designee's, approval.

b. Training Grant Account

Prior to payment, the budget line item account against which payment is to be made shall be affixed to the file copy of the invoice, original receipts attached, or an on-going contractual obligation evidenced by written documentation and signed by the SAEOPP Center Executive Director.  The Finance Chair will determine that the cost is allowable and that the proper account number has been requested.  All checks over $1,000.00 will require the Finance Chair's and President's, or his/her designee's, approval prior to payment.  All vouchers will require the Finance Chair's as well as the President's, or his/her designee's, signed approval.

2. Personal Orders

SAEOPP shall not purchase any goods or services for the personal use of Board members.

3. Expenditures Limitations for All Accounts/Expenditures in Excess of Budget

a. General Account

At no time shall the Treasurer, or his/her representative, forward a voucher for the disbursement of funds against a particular budget line item that causes expenditures in that account to exceed 125% of the annual budgeted amount for that line item without prior approval of the Board.  Request for approval must be submitted in writing to the Finance Committee.  The Finance Committee will make a recommendation to the Board.

b. Training Grant Account

At no time shall the Finance Chair, or his/her representative, forward a voucher for the disbursement of funds against a particular account budget line item that causes expenditures in that account to exceed 125% of the annual budgeted amount for that line item without prior approval of the Board.  Request for approval must be submitted in writing to the Finance Committee through the SAEOPP Center committee.  The Finance Committee will make a recommendation to the Board.

4. Budget Revision Procedure

Request for an increase in a committee line item must be submitted in writing to the Finance Committee.  The Finance Committee will make a recommendation to the Board.

5. Restricted Accounts

Disbursements made on restricted accounts shall be made in accordance with SAEOPP policy and in accordance with the terms and conditions of the donor or funding agency as well.  (Examples are the Training Grant account or monies specifically donated for scholarships.)

6.  Loans

SAEOPP advancement of funds for supported functions shall be upon Board approval.  The Board is prohibited in approving salary advances to SAEOPP Center personnel.  However, loans to the SAEOPP Center may be made with Executive Committee approval.

D.  Refunds

SAEOPP will issue registration refunds for the Annual Conference, Workshops, etc. according to the following guidelines:

1. Full refunds will be made if a written/faxed request is received by the registration chairperson at least 35 days prior to the first day of the event.

2. A refund, less 20% processing charge, will be made if a written/faxed request is received by the registration chairperson less than 35 days prior to the event.

3. No refund will be made for requests received less than seven days     prior to the event.

4. All refunds will be processed after the event.

5. Refund requests that affect discounted multiple registrations may cause a loss of the discount(s) for that program/institution.  Any such discount adjustment will be paid by the program/institution prior to refund or deducted from amount to be refunded.

6. Refund statements shall be included on all registration forms.

7. Any special refund policy exceptions to be made due to severe weather or any extenuating circumstances (without prior warning) shall be established by the Finance Committee and approved by the Executive Committee.  Therefore, any policy exception should be made as soon as notice is received of pending severe weather and or/extenuating circumstances and prior to, if possible, first day of conference.  However, no refunds shall be made for any event if the registration chairperson receives written/faxed request after the first day or event.

8. Special exceptions for lack of appropriate and timely notice due to severe illness or death shall be made on an individual basis.  The registration chairperson to consider request must receive a written/faxed request.

V. Annual Audit of Financial Records

SAEOPP shall have an annual external audit conducted at the close of each fiscal year.  The audit will be conducted according to generally accepted auditing standards and Government Auditing Standards and will include both restricted and non-restricted funds.

VI. Selection of Vendors

Vendors shall be selected for their credibility and capability to serve the needs of SAEOPP and its members in the most economical and efficient manner possible.  Vendors should be selected who honor tax exemption where applicable.  Past performance and cooperation are important factors to be considered in the selection.  Only vendors in compliance with the Equal Opportunity Act (Executive Order 1122246 amended) shall be utilized.

A. Minority Vendors

SAEOPP shall select firms or organizations operated or owned by minorities and/or women to the extent that this is feasible.

B. Quotations

Necessity of quotations shall be secured when purchases and services (hotel included) in question exceed $1,000.

1. If the purchase in question exceeds $1,000 but is less than $3,000, three written or verbal quotations shall be secured.

2. If the purchase in question is equal to or greater that $3,000,      three written quotations shall be secured.

3. The Treasurer and Finance Chair shall review the purchasing patterns of the SAEOPP Board and SAEOPP Center on a quarterly basis and advise whether additional quotations shall be sought where the sum total of a given number of smaller purchases in one category is substantial.

C. Sole source

In instances where only one vendor can supply the goods or services sought in a timely fashion or of a quality required, a sole source purchase shall be required.  If a sole source purchase is to be utilized, the Treasurer or requester shall provide written documentation as to the reasons a particular vendor is to be utilized.  

VII. Travel

The basic policy regarding travel expense reimbursement for the SAEOPP Board and others acting on behalf of SAEOPP is that the individual traveler should neither gain nor lose personal funds as a result of travel assignments.  Thus, each traveler is reimbursed for all expenses incurred in connection with authorized travel on SAEOPP business consistent with these policies and with any specific policies governing the grant or contract to which it is charged.  Individuals are strongly encouraged to obtain travel funds from alternative sources before submitting request for reimbursements and to use the most economical mode of transportation.                       

A. Travel Authorization

1. President's Travel

All President's travel shall have a significant and demonstrable business purpose in the advocacy of educational opportunity.          

2. Officers' Travel/Other travel

All travel of the Executive Board officers and others shall have a significant and demonstrable business purpose and shall be approved by the President with documentation to the Treasurer.

B. Air and Rail Travel

Domestic air and rail travel is reimbursed on the basis of the actual costs of transportation used by the traveler.  Coach should be utilized on all occasions when it is possible to do so.  However, it is recognized that sometimes it may be necessary to use first class travel because of the lack of available space, time schedules, routing, cancellation of flights, etc.  When first-class transportation is used for any reason, a statement of its necessity must be submitted with the required reimbursement request.  Special airfares and discount rates must be used when practical.  Exceptions must have prior approval by the SAEOPP President or his/her designee.

C. Automobile Travel

1. Private

When travel by private automobile is desirable to save time, to transport equipment, or to reduce the cost for a number of persons traveling to the same destination together, reimbursement shall be set at a rate no higher than the current Government Services Agency (www.gsa.gov) mileage reimbursement rate and determined on the basis of standard highway mileage guides.  This mileage allowance covers all transportation and operating costs. NO REIMBURSEMENT SHALL BE MADE FOR THE COST OF REPAIRS FOR MECHANICAL FAILURE OF THE VEHICLE, WHETHER THEY RESULT FROM THE TRAVELER'S ACT OR ACTS OF OTHERS.

2. Automobile Rental

The use of rental cars may be authorized when such use results in savings of cost or time.  Actual costs for the use of a rental car (including gas and insurance) will be paid in lieu of mileage rates.  Receipts for gas should accompany rental car receipt upon request for reimbursement.

D. Other Transportation

Limousine service to and from airports and railroad stations plus reasonable gratuities shall be reimbursed to the extent that such service is not included in rail or air fares.  Taxi fares, including gratuities, shall be reimbursed where public transportation or limousine service is not practical.  This transportation includes taxi between hotels and railroad stations or airports, between appointments, and between hotels and temporary places of duty.

E. Lodging: Hotels and Motels

Authorized travelers/guests should use standard accommodations in first class but not luxury hotels or motels.  It is anticipated that if a traveler is attending a meeting, he/she shall stay at the hotel at which the meeting is held unless a lesser cost is obtained.  Receipts must be submitted for lodging expenses related to the purpose of travel for reimbursement.

F. Meals

Expenses for meals for authorized travelers shall be reimbursed when receipts for such meals are presented.  Authorized association activities through committees, liaisons or tasks forces shall reimburse participants for reasonable meal costs.

Maximum meal costs shall not exceed $60 per day for consultants, Board members and individuals authorized by the President to travel on behalf of SAEOPP Expenses exceeding these amounts may be reimbursed if accompanied by a written, reasonable explanation.  (If questionable, reasonableness of expense will be determined by the Finance Committee.)

G. Corporate Credit Cards

Corporate Credit Cards will be obtained and issued to the SAEOPP President, Vice-President and Past President/COE Representative. The President may approve for other individual board members/ committee chairs to receive Corporate Credit Cards as deemed necessary to conduct business on behalf of the organization.  The cards shall only be used for SAEOPP related travel and other allowable expenses (i.e. meals, lodging, travel).  The limit on each card will be set by the Finance committee.  Cards will be issued biannually.  All expenses toward the card shall be applied to that officer's budget.  Individual board members/committee chairs are required to submit receipts and/or supporting documents to the Treasurer within two weeks of using the credit card, if used.   

H. Travel Advances

Cash advances in amounts anticipated to cover expenses of a trip are available upon request if submitted in a timely manner.  A travel advance affidavit must be completed and approved by the President.  When travel has been completed, a travel advance voucher must be submitted with receipts for either reimbursement for additional funds expended or to return unexpended funds.  NO TRAVEL ADVANCE WILL BE ISSUED UNTIL THE PRIOR ADVANCE HAS BEEN CLEARED.

I. Reimbursable Travel Expenses

Other expenses associated with normal travel which shall be           reimbursed, include the following:

1. Ferry, Bridge, tunnel, and reasonable parking charges are allowed in addition to the mileage allowance.

2. Faxes, and telephone calls including those necessary to obtain transportation and hotel reservations.  Receipts and/or supporting documents are required.

3. Expenses associated with gratuities for meals, baggage handling and storage, to the extent that such gratuities do not exceed 20% of meal costs.

4. Cost of business center service for notes or preparing reports that cannot be delayed until after completion of the trip, and postage for business related mail.

J. Non-Reimbursable Travel Expenses

Travel expenses not normally reimbursable include the following:

1. Costs incurred by failure to cancel transportation or hotel reservations;

2. Fines for automobile violations or personal misconduct;

3. Lost or stolen tickets, cash, or property;

4. Travel accident insurance premiums;

5. Laundry and valet expenses;

6. Gifts or gratuities given to a host or hostess when traveler stays with such a party in lieu of commercial lodging.

7. Movies, spas, saunas, etc.

8. Costs normally associated with attending the Annual conference that is reimbursable by other sources (travel, lodging, meals, etc.).

K. Travel for State Presidents and/or Representatives

Effective April 1, 1995, in extenuating circumstances, a state may request financial assistance from SAEOPP to send the state president and/or conference committee representative to Board and/or Conference committee meetings.  This formal request shall be submitted to the Finance Committee and shall include the following information:

1. A brief justification for the request;

2. A specific requested amount for some SAEOPP fiscal period (October 1 – September 30);

3. A copy of the state's current budget and latest financial statement;

4. A plan for improving the state's financial status.

After reviewing the request, the Finance Committee shall make a recommendation to the Board.  If the Board approves the request, quarterly reports shall be submitted to the Finance Committee indicating the state's progress in achieving financial stability.

VIII.  Contractual Services

A. Consultants

1. Definition of a Consultant

A consultant is an individual who is engaged to give professional advice or services for a fee; but not as an employee of SAEOPP. The term includes paid guest lecturers and other paid guest speakers.

2. Consultant Payments to Federal Employees

Consulting fees paid to a Federal employee shall not be charged to a federal grant or contract or non-Federal share required by such grant contract.

3. Volunteer Consultants

Volunteer consultants should not incur additional expenses as a result of working for or providing services for the Association.  When additional expenses are incurred and approved by the SAEOPP President or his/her designee, the volunteer consultant will be reimbursed by the Association.

4. Approval Requirements

A written contract/letter shall be on file with the President and the appropriate committee chairperson. This contract/letter will include the individual's name, specific duties, title, time commitment, projected payment rate and expense categories to be covered (i.e. travel, hotel, meals, etc.).

5. Consultant's Reports

a. The variety of possible consulting agreements is too great to permit hard and fast rules on submission of written reports by consultants.  In some cases, such as guest lecturers, a written report might serve little or no useful purpose.  In other cases, the very reason for hiring the consultant might be to obtain his/her report.  In any case, some statement regarding the consultant's work must be filed.

b. The President should encourage the submission of written reports from the consultant except when in his/her judgment, a report is not feasible or would not be useful.  Even then a statement of purpose and necessary approvals must be on file.

6. Documentation Standards

Charges for consulting payments must be supported in the SAEOPP records by an invoice from the consultant and a copy of the written report if appropriate.

B. Other Services

All services obligated must have a written agreement between the person(s) who will perform the service and the person contracting the service.  These services must be approved by the Committee Chair and the Board.

IX. Equipment

An equipment inventory shall be maintained by the SAEOPP Center ED and provide to Finance Committee. This inventory will include item, location, purchase date, purchase price, serial numbers, disposal and disposal date.

A. Lease or Rental of Equipment

Prior to recommending a lease or rental agreement covering equipment, the Treasurer or his/her representative and requester, shall examine the relative costs and benefits of the recommended and alternative equipment.  He or she shall report on his/her findings to the Board.  Such report shall indicate:  1) who retains title to the equipment; 2) who is responsible for the equipment in the event of theft or damage; 3) whether it would be advisable for the SAEOPP Board to insure the subject equipment and if policies in effect would be adequate; 4) what maintenance expenses can be anticipated for the equipment; 5) what opportunities for lease/purchase of the equipment  (including pay-back period) are available.

B. Purchase of Equipment

Prior to purchase, the requestor should follow all policies set forth in section VI, Selection of Vendors. The policies governing investigation of lease/rental of equipment shall also apply to purchase of equipment.  All equipment must be approved for purchase by the SAEOPP Board.

C. Disposal of Equipment

A record of how equipment is disposed should be maintained by the Finance Chair.  This record should include model, date, cost, reason for disposal, and any other pertinent or descriptive information.

Specific guidelines for disposal shall be developed by the Finance Committee and distributed upon approval by the Board (ARTICLE XIII, SAEOPP Constitution.)

APPENDIX

Designation of Account Numbers

Each number is composed of seven digits.  The first four digits represent the budget year, the fifth the budget category (0-4 for revenue and 5-9 for expenditures) and the last two digits represent a specific line item.

Example: Conference Registration Committee

To distinguish one fiscal year from another sequential number series prefix is added for each year as listed below.  The last three digits of each code remain the same.

Example:  Development Committee - expense account number
In 2005-06 was 0506.620
In 2006-07 will be 0607.620

Revenue line items are developed specifically for producing income.  Income produced by a committee or activity (such as refund or overpayments) should be applied to that particular committee or activity line item.  However, if a committee or activity assumes a regular role for producing income and a new line item is to be added under Revenue, one may designate the fiscal year, appropriate budget category under Revenue and the last two digits of the line item in question.  See example below.

Example:  Editorial & Publications reorganized to produce income beginning in 2005-06

Appropriate revenue number is 0506.121
Fiscal year 2005-06
General budget category
Editorials & Publications line item number

SAEOPP Account Numbers

Revenue

1. General (.000 - .099)

2. Standing Committees (.100 - .199)

3. Annual Conference  (.200 - .299)

4. Special Events  (.300 - .399)

5. Training Grant (.400 - .499)

Expenses

1. General  (.500 - .599)

2. Standing Committee Expenses  (.600 - .699)

3. Annual Conference  (.700 - .799)

4. Other Standing Committees/Task Forces  (.800 - .899)

5. Training Grant (.900 - .999)

Narrative

Revenue Account Numbers .000 - .499

General - .000 - .099

Standing Committees -  .100 - .199

Annual Conference  -  .200 - .299

Special Events .300 - .399

Training Grant - .400 - .499

Expense Account Numbers .500 - .999

General - .500 - .599

Standing Committees - .600 - .699

Annual Conference - .700 - .799

Other Standing Committees/ Task Forces - .800 - .899

Training Grant - .900 - .999

SAEOPP Financial Timelines

SAEOPP General Account Disbursement Process

SAEOPP General Account Reconciliation and Reporting Procedures

SAEOPP Training Grant Account Disbursement Process

SAEOPP Training Account Reconciliation and Reporting Procedures