the roles and responsibilities of secretary and treasurer by marie j. amerson & ginny...

The Roles and Responsibilities of

Secretary and Treasurerby

Marie J. Amerson&

Ginny Backscheider

Being a Secretary

Marie Amerson, AER Board Secretary

(2004-2008)

Being a Secretary - Roles &

Responsibilities•Who are you?

•Member of the organization

•Member of a chapter and division

•Member of the Board of Directors

•Member of the Executive Committee

• ... and the person responsible for the formal records or your organization

Being a Secretary - Roles &

Responsibilities• Serve as member of the Board of Directors

• Attend meetings of membership and Board of Directors and participate in discussions

• Embrace a larger role as a chapter and division leader and keep constituents informed

• Be prepared to call the meeting to order if president/chair and the president-elect/chair-elect are not present

• Take responsibility for records of the organization, seeing they are properly maintained

Being a Secretary - Roles &

Responsibilities• Maintain official register of members & directors

• Prepare minutes of membership and Board of Directors meetings

• Disseminate minutes to Board of Directors

• Ensure minutes of previous meetings are properly reviewed, corrected as necessary, and officially approved by the Board of Directors as the formal record of the organization

• See that minutes are properly maintained and archived

Being a Secretary -Strategies & Tips

•Consult Robert’s Rules of Order

•Maintain an official register of members and directors (name, contact info, membership info)

•Maintain all committee reports and other official records of the organization

Being a Secretary -Strategies & Tips

• Consider using one binder to hold official documents and organizational information

• Consider using a second binder to keep:

• Official listing of Board of Directors, contact info, date of election, terms of service, etc.

• The minutes of all meetings along with accompanying documents, categorized according to type and chronological order

Being a Secretary -Strategies & Tips

•Minutes are a record of what was DONE by the group; it is not a verbatim record of what was SAID by the members.

Being a Secretary -Strategies & Tips

Minutes should show:

• name of the organization or group (chapter, division, Board, membership)

• kind of meeting being held (regular or slated, special)

• logistics - date, starting time, location

• roster of those present or absent, name of presiding officer, and recorder of the minutes

Being a Secretary -Strategies & Tips

Minutes should show:

• status of minutes from previous meeting (read and approved, approved with corrections, etc)

• all main motions acted upon (with wording as adopted or disposed of) and the disposition

• secondary motions where needed for clarity of minutes

• points of order and appeals

• time of adjournment

Being a SecretaryPrior to meeting

•Coordinate with presiding officer to prepare an order of business

•Send out notice of the meeting

•Determine how the minutes will be recorded

•Prepare templates for minutes, motions tracking, and motions submittals

Being a SecretaryDuring the meeting

• Sit in a position where you can hear all members so you keep an accurate record

• Record attendance as people assemble and/or pass around a roster for signatures

• Tag agenda items to use for identifying or indexing notes and/or minutes with items on the agenda

• Obtain notes/reports from individuals giving lengthy or official reports to the assembly

Being a SecretaryDuring the meeting

•Disseminate copies of the Motions form to the assembly or stack in an accessible area

•Complete motion tracker template and collect Motions forms as the meeting progresses

•Depending on Board policy, the minutes may/may not include:

• the names of persons who moved and seconded

• how the vote is recorded (by count, by roll call, etc.)

Being a SecretaryDuring the meeting

•Keep notes and record actions of the assembly to condense into minutes after the meeting

•List any unfinished business to add to the next meeting’s agenda

•Record the time of adjournment

Being a SecretaryAfter the meeting

•Upon Board approval of previous meeting’s minutes, sign, date, and file those minutes in the official record of the organization

•Write up the latest minutes while the meeting is still fresh

•Have the presiding officer review the draft minutes to ensure accuracy

•Distribute the minutes to the assembly soon after the meeting and include a reminder of actions they committed to do

Being a SecretaryOther notes

•At the next meeting, present the minutes for official approval

•Only corrections to the minutes are made; there is no debate on the content

•Minutes for Closed Door or Executive Sessions are brief and any written minutes are confidential

Being a Secretary -Strategies & Tips

Mi·nute•Noun

1. A period of time equal to sixty seconds or a sixtieth of an hour.

2. A summarized record of the proceedings at a meeting.

•Verb

•Record or note (the proceedings of a meeting or a specified item among such proceedings).

•Synonyms

•Record - protocol - report

Being a Secretary

Being a Treasurer

Ginny BackscheiderPast AER Ohio Chapter TreasurerPast AER Board TreasurerCurrent Administration Division Secretary/Treasurer

The Treasurer Takes Care of the

Main Duties of Treasurer

• Bank Account• Chapter Budget• Audit• Financial Report for AER• IRS Filing

Manual for Chapter

Treasurer

Past Financial Records are Important

Obtaining a New Bank Account

• New Signature Cards• Check Signers

Deposits

• Deposits: Rebates, Fees Other• Expenses: All checks written,

approved by Board• Reconcile each month: Quicken,

Excel, MONEY, or ledger

Written Treasurer’s Report

• Prepare for each Board meeting• Use financial software program to track funds• Financial ledger written report• Information available in Treasurer’s Manual• Use format Board requires

Report to Membership

• Given annually• Format decided by Board

Legal Issues for Chapters

Chapters are listed under AER’s Group Exemption “umbrella” only for the purpose of being a tax-exempt organization.

May 2010: IRS began revoking tax-exempt status for U.S. organizations who did not file annual returns for last 3 years.

If chapter’s tax-exempt status was revoked, chapters are no longer exempt from federal income tax and lose eligibility to receive tax-deductible charitable contributions.

Chapter Tax-Exemptions and

IRS Filings

The effective date of revocation is the original filing due date of the 3rd annual Form 990 return that was required to be filed, but was not filed.

To apply for re-instatement of tax-exempt status, U.S. chapters must file IRS Form 1023 and pay the income taxes applicable to the period of time during which the chapter was not tax-exempt.

Chapter Tax-Exemptions and

IRS Filings

Re-filing fee of $100, $400 or $850.

AER recommendation: Hire lawyer or accountant to help file Form 1023.

Chapter Tax-Exemptions and

IRS Filings

Chapter Insurance

• General Liability Insurance• Association Professional Liability

Insurance (D&O)• Event Cancellation Insurance

Hotel Insurance Requirements

• Most hotel contracts require group to have general liability insurance (bodily injury/property damage)

• May require certificate of coverage

Fundraising Issues

• Check state regulations• Keep excellent financial records• “Contributions” not “sales”

Division Treasurer

• Division budgets are part of AER’s overall budget

• Expenses approved by Board of Directors• Submit budget requests on time• Work with central office to determine cost

estimates for specific projects.• Conference years: Awards, meal

functions, scholarships• Communication is key!

Questions?!?!