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Management

Table of Contents Delegation to the Staff ........................................................................................................................... 3 Global Delegation .................................................................................................................................................. 3 Staff Structure ........................................................................................................................................................ 3

Delegation to Others .............................................................................................................................. 3 Care for People ........................................................................................................................................ 3 Health and Safety .................................................................................................................................................. 3 Privacy .................................................................................................................................................................................... 4 Emergency Planning ......................................................................................................................................................... 4 Sexual Harassment ............................................................................................................................................................ 4 Child Protection .................................................................................................................................................................. 4

Universal Access .................................................................................................................................................... 4 Disruptive Behavior ............................................................................................................................................. 4

Care for Staff ............................................................................................................................................. 6 Care for Paid Staff ................................................................................................................................................. 6 Compensation and Benefits .......................................................................................................................................... 6 Creating and Filling Paid Staff Positions .................................................................................................................. 6 Gifts for Paid Staff .............................................................................................................................................................. 6

Discipline and Discharge of Paid Staff ......................................................................................................... 6 Care for Ministerial Staff .................................................................................................................................... 7 Care for Volunteer Staff ...................................................................................................................................... 7 Volunteer Rights ................................................................................................................................................................ 7 Volunteer Responsibilities ............................................................................................................................................ 7

Whistle-‐Blower Protection ................................................................................................................. 7 Reporting Responsibility ................................................................................................................................... 8 No Retaliation ......................................................................................................................................................... 8 Reporting Procedure ........................................................................................................................................... 8

Grievances ................................................................................................................................................ 8 Personnel Manual .................................................................................................................................. 8 Care for Resources ................................................................................................................................. 8 Financial Controls ................................................................................................................................................. 9 Role of the Chief of Staff ..................................................................................................................................... 9 Finance Structure ................................................................................................................................................. 9 Stewardship Task Force ................................................................................................................................................. 9 Finance Task Force ........................................................................................................................................................... 9 Executive Committee ..................................................................................................................................................... 10 Treasurer ............................................................................................................................................................................. 10 Assistant Treasurer ........................................................................................................................................................ 11 Church Administrator .................................................................................................................................................... 11

Cash Management .............................................................................................................................................. 11 Pledges and Donations ..................................................................................................................................... 12 Disbursements ..................................................................................................................................................... 13 Separate Accounts .............................................................................................................................................. 13 Group Accounts ................................................................................................................................................................ 13 Transient Accounts ......................................................................................................................................................... 14 Directed Accounts ........................................................................................................................................................... 14 Separate Account Policies ............................................................................................................................................ 14

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June 16, 2011 Version

1U-‐Sponsored Activity Guidelines ............................................................................................................... 15 Accounting ............................................................................................................................................................. 16 Insurance ................................................................................................................................................................ 16 Capital Reserves and Endowments ............................................................................................................. 16 Building Use .......................................................................................................................................................... 16 Community Use of Church Facilities ....................................................................................................................... 16

Document Management and Retention .................................................................................................... 16 Authoritative Documents ............................................................................................................................................. 17 Document Security .......................................................................................................................................................... 17 Discernment ....................................................................................................................................................................... 17 Ministry and Program Documents ........................................................................................................................... 18

Powers Reserved to the Board ........................................................................................................ 18 Management Chapter Appendixes ....................................................................................... 18 Appendix A: 1U Money-‐Counting Worksheet ............................................................................. 19 Appendix B: 1U-‐Sponsored Activity Request Form ................................................................. 20 Appendix C: 1U-‐Sponsored Activity Revenue and Expense Report .................................... 22 Appendix D: 1U Ticket Manifest ..................................................................................................... 23 Appendix E: Expense Authorization .............................................................................................. 24

First Unitarian Church of Orlando Management

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Please Note: This draft chapter is color coded to show the origin of the words. Existing policies: Blue text [with policy number] Text from Hotchkiss: Green text Current practice: Orange text New material: Red text bolded [with source] [Commentary is in brackets and italicized.] Terms to be included in the Glossary are highlighted in blue.

Delegation to the Staff

Global Delegation The Chief of Staff shall lead and direct the programmatic, and administrative work of the church, and is hereby delegated authority and responsibility to make all operational decisions, adopt administrative policies, and allocate congregational resources except as specifically limited by these policies. While the church welcomes participation by nonmember friends of the church in church activities and committees, committee leadership and decisions about commitment of church resources and development of policies should be made by church members only. [Pol 5.3]

Staff Structure The senior minister shall serve as Chief of Staff and be responsible for maintaining a productive and effective staff team, for ensuring that its efforts are directed toward fulfilling the congregation’s mission and vision of ministry, and for staff compliance with all Board policies. Staff is defined as volunteers and employees engaged in implementing the church’s programs. [Rev.K]

Delegation to Others (Not currently applicable)

Care for People The Chief of Staff shall be responsible for taking care to prevent harm to the members and guests who take part in congregational activities or use the property, and is authorized by the Board to take all necessary steps to deal with situations where such persons are at risk.

Health and Safety NOTE: During the pilot program, the Board will maintain these responsibilities, with the intention of moving them to the Program Procedures Handbook, once created. The Chief of Staff shall ensure that all facilities are maintained in a safe, sanitary, and secure condition; that required licenses and inspections are kept up to date; and that problems are corrected promptly. A staff member shall be designated as the Health and Safety Officer responsible for addressing health and safety issues.

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Privacy The church directory will not be released for use outside the congregation, and the directory should include a statement to that effect. [Pol 5.4]

Emergency Planning The Chief of Staff shall maintain a written plan for responding to medical emergencies, fire, toxic conditions, weather problems, threatening communications, power outages, natural disasters, and other circumstances that create or threaten dangerous conditions. A staff member shall be designated as the Emergency Planning Officer responsible for preparing emergency-‐response procedures and conducting drills and training as required.

Sexual Harassment Employees, volunteers, and agents of the congregation are prohibited from acts of sexual harassment against any member or participant in congregational activities or any employee or applicant for employment. In response to violations of this policy, the Chief of Staff or Board shall, as necessary, take disciplinary action, which may include termination of employment or membership or exclusion from congregational property and programs.

Child Protection Because of our special responsibility for children and youth in the congregation’s care, the Chief of Staff shall establish clear, written procedures for the selection, training, and supervision of all paid and unpaid staff who work with persons age 18 and younger.

Universal Access The congregation intends to make its premises and activities accessible to persons with the widest possible variety of disabilities. To this end, it will meet and exceed all legal requirements and engage in continual examination of its properties, practices, and attitudes.

Disruptive Behavior While tolerance—of individual lifestyle, opinion, expression, behavior, etc.—is one of the prime values held in our congregation and in our religious Purposes and Principles, we affirm that the church must keep secure an atmosphere where such tolerance can exist. To the extent that anyone’s own freedom of belief, expression, opinion, personal physical, and/or emotional well-‐being is intimidated or threatened by another or others, then we have no doubt that the source or cause should be met firmly and forthrightly, even if it means expulsion. There have been times when disruptive behavior of an individual within the church building/on our church campus has led members to voice concerns about one or more of the following:

• Potential threats to the safety of members or of our members’ children. • The disruption of essential church activities and danger to the church premises.


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• Diminishment of the appeal of the church to its potential and existing membership.

It is clear that the interests of the church are compromised by these concerns. We must recognize that if or when a problem exists, the failure to meet it is to discount the expressed discomfort of membership and staff. Therefore, the following shall be the policy of the First Unitarian Church of Orlando in dealing with these issues:

1. Situations involving disruptive behavior shall be referred to the Healthy Relations Committee.

2. The Healthy Relations Committee will act by responding to the problems as they arise. They will not attempt to define “acceptable” behavior in advance.

3. Persons identified as disruptive will be dealt with as individuals. Stereotypes will be avoided.

4. Information concerning the incident(s) that led to the complaint will be systematically collected from the complaining parties before any action is taken.

5. The urgency of concern will determine the initial level of response (as outlined below). An immediately threatening situation obviously dictates immediate action, and the Healthy Relations Committee will respond accordingly. In other circumstances, an assessment of the problem behavior will be made, with personal communication emphasized. The Healthy Relations Committee will make personal contact with the person named as the source of the problem behavior, to solicit input from the point of view of that individual.

a. Level One: The fact that a problem exists is clearly communicated to the offending individual, and a covenant for clarity of behavior change is made.

b. Level Two: The offending individual is excluded from the church for a limited period of time, with the reasons made clear, as well as the conditions for return.

c. Level Three: He or she is permanently excluded from the church and the church premises.

6. The Board President will be informed of any action taken. 7. The following are recommended as factors to consider when evaluating the

problem: a. Danger: Is the individual the source of threat to persons or property? b. Disruptiveness: How much interference with essential church functions

is happening? c. “Image Tarnishing”: How likely is it that prospective or existing

members will be driven away? d. Causes: Why is this occurring? Is it a conflict between the individual and

others in the church? Is it due to a professionally diagnosed condition of mental illness?

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e. Probability of Change: How likely is it that the problem behavior will diminish in the future?

f. History: What is the frequency and degree of disruption caused in the past?

It is noted that given the problem of disruptive behavior, concern with the well-‐being, openness, safety and stability of the congregation as a whole shall be maintained and should be given priority over the actions of any particularly disruptive individual. [Pol 9.0]

Care for Staff

Care for Paid Staff All paid staff report to other paid staff and are managed directly or indirectly by the Chief of Staff. [Rev.K]

Compensation and Benefits 1. Compensation for staff shall be competitive with comparable positions in local or

denominational markets, and it will comply with guidelines for fair compensation as recommended by the UUA.

2. All staff members working 20 hours per week or more shall receive, after completing a six-‐month probationary period, a uniform benefits package including health insurance and retirement plan contributions.

Creating and Filling Paid Staff Positions 1. Prior to creating a new paid staff position or seeking applicants to fill a staff

vacancy, the Chief of Staff shall consult with the Personnel Committee, which shall assist in preparing contracts and terms of offer. The Chief of Staff shall report to and consult with the Board prior to making a decision to proceed.

2. Prior to a search for a senior staff member, the Chief of Staff shall appoint a search committee, which shall consult widely to determine the congregation's needs and preferences. The Chief of Staff shall work with the search committee to identify and evaluate candidates and shall consult with them and with continuing senior staff members before making a hiring decision.

Gifts for Paid Staff Anything that is a special recognition of the employee’s work performance should be from the church and should go through payroll as a bonus. If members choose to collect money in an “unofficial” collection (not Sunday Service) in order to give an employee a holiday or other special occasion gift (unrelated to work performance), we can deem that to be a goodwill gesture from the individual members/friends, and it should not go through the church’s books, as it is not from the church, as employer. [Pol 7.4]

Discipline and Discharge of Paid Staff Prior to discharging an employee, the Chief of Staff shall consult with the Personnel Committee to ensure that the proposed decision adheres to accepted personnel practices and complies with applicable laws, 1U Bylaws, and Board policies. The Chief


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of Staff shall report to and consult with the Board prior to making a decision to proceed.

Care for Ministerial Staff At present, the relationship with the minister is formalized in a “Letter of Call and Ministry Agreement,” which was signed at the time of call. A review of this document is needed to bring it into conformance with the new management structure. Material that it currently contains may 1) be removed if only applicable to start-‐up, 2) moved to this document if it is deemed to be a matter of policy, or 3) included in a new letter of agreement to be approved by the Board and signed by the President and Minister. Until that review, it is included here for reference. [Rev K]

Care for Volunteer Staff

Volunteer Rights • To do meaningful and satisfying work. • To be assigned to projects that meet interests and needs whenever possible. • To be trained appropriately for the work. • To receive supervision and guidance throughout the volunteer experience. • To voice opinions and have input into program planning and implementation. • To be comfortable saying “no” if necessary. • To be treated as a co-‐worker.

Volunteer Responsibilities • To be oriented to our Beloved Community – its mission, goals, staff, activities,

and policies. • To participate in the work chosen with enthusiasm and commitment. • To be open and honest with paid and volunteer leadership about expectations

and abilities. • To agree to do only what you are qualified to competently handle and

realistically accomplish. • To maintain confidentiality when appropriate with regard to church

information and personnel. • To fulfill time and task commitments. • To provide timely and constructive feedback to paid and volunteer leadership if

necessary. • To clean up after any project. • To learn from the volunteer experience.

[Adapted from Washington University, St. Louis]

Whistle-‐Blower Protection The First Unitarian Church of Orlando [1U] requires the Board and staff to observe high standards of business and personal ethics in the conduct of their duties and responsibilities. As staff and representatives of 1U, we must practice honesty and integrity in fulfilling our responsibilities and comply with all

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applicable laws and regulations.

Reporting Responsibility This Whistleblower Policy is intended to encourage and enable staff and members to raise serious concerns internally so that 1U can address and correct inappropriate conduct and actions. It is the responsibility of all Board members and staff to report concerns about violations of 1U’s code of ethics or suspected violations of law or regulations that govern 1U’s operations.

No Retaliation It is contrary to the values of 1U for anyone to retaliate against any Board or staff member who in good faith reports an ethics violation or a suspected violation of law, such as a complaint of discrimination, suspected fraud, or suspected violation of any regulation governing the operations of 1U. Any Board or staff member who retaliates against someone who has reported a violation in good faith is subject to discipline up to and including removal from position.

Reporting Procedure 1U has an open-‐door policy and suggests that staff share their questions, concerns, suggestions, or complaints with their supervisor. Anyone not comfortable speaking with the supervisor or not satisfied with the supervisor’s response is encouraged to speak with the Chief of Staff or the Board President. Supervisors are required to report complaints or concerns about suspected ethical and legal violations in writing to 1U’s Chief of Staff or the Board President, who have the responsibility to investigate all reported complaints. Staff with concerns or complaints may also submit their concerns in writing directly to their supervisor, the Chief of Staff, or the Board President. [Adopted from a sample statement provided by the National Council of Nonprofits]

Grievances Grievance policy for employees is covered in the Personnel Manual; an expanded policy that includes all others will be developed.

Personnel Manual The Board shall be responsible for maintaining an up-‐to-‐date Personnel Manual covering matters not specifically addressed in these Board policies, as required to ensure that the church complies with legal requirements and denominational norms for employment practices. [Currently we have a document titled “Personnel Policies 2006,” which needs revision.]

Care for Resources The Chief of Staff shall be responsible for preventing harm to the congregation’s reputation or assets. The Board Treasurer will work with the staff to develop policies and practices designed to prevent such harm; the Treasurer will report promptly to the Board on any significant shortcomings in their implementation.


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Financial Controls Written procedures shall govern the handling of receipts, access to cash and bank balances, approval of expenditures, payment of invoices and other obligations, and management of invested funds.

Role of the Chief of Staff The Chief of Staff shall be responsible for day-‐to-‐day financial operations and decisions. The Chief of Staff may not:

1. Exceed the total budgeted spending for the year. 2. Exceed budgeted spending by more 20% of the budgeted line item. 3. Incur new debt on behalf of the church. The Board may approve credit cards,

lines of credit, or other borrowing in advance. 4. Buy or sell real estate, or invest in securities. 5. Accept any gift that is restricted by the donor to use or purpose. The Board may

approve restricted donations for specific purposes by approving in advance the creation of designated fund or list.

6. Use donor-‐restricted funds in violation of donor restrictions and trust provisions.

7. Jeopardize the congregation's tax-‐exempt status under local, state, or federal law.

8. Change the compensation of any staff position or the church's policy on compensation and benefits.

Finance Structure The following committees, task forces, and individuals play a key role in supporting and managing the finances of the church:

Stewardship Task Force 1. Motivates church members to commit to and maintain financial support to the

church each year in accordance with their personal resources. 2. Plans and manages the annual Stewardship Drive.

Finance Task Force 1. Using the initial budget forecast prepared by the Treasurer, completes

financial planning and goal setting prior to the beginning of the Stewardship Drive. When completed, the Finance Task Force forwards recommendations to the Board for their January meeting. Once approved by the Board, the Stewardship Task Force uses the financial goals in planning the Stewardship Drive. [JJH]

2. Reviews and updates, if necessary, the form to be used by all groups who prepare budget requests. [JJH]

3. Plans budget review process and schedules deadlines. Briefs Program Coordinating Team about the budget process, so they, in turn, can brief their assigned teams or other groups with an active budget line. [JJH]

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4. When budget requests are received, the Finance Task Force reviews and updates the initial budget forecast, then projects income and expenses for the coming year in each budget category.

5. Prepares complete Operating and Capital Budgets for review by the Executive Committee and the Board in time for their April meetings.

6. Recommends a Financial Review Team to the Board, to conduct an evaluation of compliance with our financial polices and procedures at least bi-‐annually. The Chief of Staff can request more frequent reviews. [JJH]

Executive Committee 1. Reviews the budget recommendations from the Finance Task Force and makes

any recommendations it feels appropriate. 2. Approves of expenses that exceed the amount delegated to the Chief of

Staff, up to an additional $500 each month (see Role of the Chief of Staff section of this chapter). The Board must approve deviations above that amount. [JJH]

Treasurer 1. Prepares financial reports for the Board monthly and financial summaries for

periodic congregational meetings. 2. Monitors pledge payments throughout the year. Reports to the Board monthly

and the congregation at congregational meetings. 3. Reviews supporting documentation and signs checks weekly. [Pol 4.7.3] 4. Recommends a list of names to the Board to form a Finance Task Force

by December 1 of each fiscal year. 5. Provides recommendations to the Board for church financial policy,

Separate Account policies, budget revisions, and expense approval rules. The Board may request that the Finance Task Force review recommendations. [JJH]

6. Prepares an initial budget forecast for the coming fiscal year by December 15. a. The forecast includes projecting income and expenses for operational

needs and capital priorities. b. The initial budget forecast should allocate enough for the Capital

Account to cover projected capital expenses and reserve allocations for the next two years.

7. Ensures the Operating and Capital Budgets endorsed by the Board at its April meeting are ready for posting on the 1U website 30 days before the Annual Meeting of the congregation. [JJH]

8. Responds to questions about general financial policy and other specific financial issues from paid staff and congregation members.

9. Acts as liaison from the Board to the Finance and Stewardship Task Forces. 10. Updates bank signature cards yearly. [Pol 4.7.4] 11. Opens and closes bank and brokerage accounts on behalf of the church, and

notifies the Board whenever an account is opened or closed.


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Assistant Treasurer 1. Reviews and reconciles checks written from the Operating and Capital Accounts

with posted amounts in the church financial software. 2. Reviews slips for weekly deposits to the Operating Account, and reconciles

them with posted amounts in the church financial software. 3. Reviews periodic deposits from the church brokerage account and reconciles

them with posted amounts in the church financial software. 4. Oversees Separate Account cash flows, and reports any discrepancies to the

Chief of Staff monthly. Reviews documentation required for church events to verify procedures were properly followed. Responds to questions from Account Contacts of entities holding the Separate Accounts.

5. Extracts appropriate monthly reports from the church financial software, reviews them for material deviations from budget, and forwards them to the Chief of Staff. [BOT 4/2011]

Church Administrator 1. Posts income and disbursements to the church financial software in the

appropriate budget category. 2. Deposits all cash and checks received to the church Operating Account at least

once weekly. 3. Prepares checks for all disbursements from church funds upon receiving

appropriate documentation for the expense. 4. Sends letters to all church members quarterly, indicating the amount of their

pledge the church has received to date. 5. [Need to develop policy regarding notification of members seriously

delinquent on their pledges.]

Cash Management As organizations largely staffed by volunteers, it is virtually impossible for churches to have total financial security. However, it is critical to have in place a system of cash management that protects staff by instituting checks and balances to prevent the opportunity for misappropriation of funds. These policies and procedures will avoid situations where an individual’s reputation is their only protection against suspicion or allegations of dishonesty.

1. The Sunday offering will be counted by two persons working together in the same room, one of whom is a member designated by the Board of Trustees. Both sign the 1U Money-‐Counting Worksheet [Appendix A] noting the amounts received in checks and in cash. Checks and cash receipts from church events will be handled in the same way, with the Committee Chair, Team Leader, or Activity Coordinator being one of the signers.

2. After the form is completed, the 1U Money-‐Counting Worksheet is wrapped around one or more sealed envelopes containing the offering or event proceeds. Each envelope is signed by both people signing the worksheet. The form and envelope(s) are then handed directly to the Church Administrator during church office hours or (if after Sunday worship) to the Board Liaison or any other Board member, who will leave the envelope inside the church office in the

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designated place. The form and envelope(s) may not be left anywhere outside the church office.

3. The Church Administrator will recount the cash and checks, complete bank deposit slips, post the deposit amount to the church financial software, and make bank deposits each week. Any discrepancy will be reported [via e-‐mail] to the Assistant Treasurer. A copy of the 1U Money-‐Counting Worksheet is filed with copies of the deposit slips and compared with the deposits reported on the monthly bank statement by the Assistant Treasurer when s/he reconciles the bank statement each month.

4. The Assistant Treasurer will reconcile monthly statements from church bank accounts and periodic statements from the church brokerage account. [BOT 4/2011]

5. Cash is not accepted for payment at the church office.

Pledges and Donations 1. Checks for pledges, donations, and other income received at the church office

are posted to the church financial software and deposited weekly by the Church Administrator, along with the cash and checks received at the Sunday offering.

2. Church members will receive a summary of their pledge payments quarterly, with the name and phone number of the person to call if there is a discrepancy. The statements will also report non-‐pledged contributions when these can be identified. If pledges are more than 20% in arrears, the statement will include a return envelope.

3. The Treasurer will review pledge activity monthly and report a summary to the Board each month.

4. The Treasurer will summarize pledge activity to date in each report to the congregation. At the first congregational meeting of each fiscal year, the Treasurer will report: a. Number of pledging households for the current fiscal year vs. the prior

fiscal year b. Number of new households pledged in the prior fiscal year and average

pledge c. Number of dropped pledging households in prior year and average

pledge d. Average pledge in prior and current fiscal year.

[This item #4 was previously done by the Finance Committee] 5. The Church Administrator will process credit card payments through the

payment service as they are authorized or received and post the transactions appropriately to the church financial software.

6. In circumstances where a donor wishes to give assets to the church, have the church sell the assets, retain a portion of the proceeds for the church, and distribute a portion of the proceeds to others, the following conditions must be met: a. The church must keep at least 50% of the proceeds. b. The other distributees must be designated by the donor, with specific

amounts for each one.


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c. Each distributee must be both a charitable organization and exempt from taxation.

d. The Board makes a specific determination to accept the gift. [Pol 4.6]

Disbursements 1. The Church Administrator will prepare checks.

a. There will be a bill, invoice, statement, and/or written request for reimbursement [“Expense Authorization” Appendix E] for every check drawn.

b. The Chairperson of any entity with a Separate Account will sign Expense Authorizations.

c. The Activity Coordinator will sign Expense Authorizations for reimbursement for costs associated with a church activity.

d. The Church Administrator will post expenses to accounts established in the church budgets.

e. If the disbursement creates a material deviation from the budgeted amount, it will be so identified, and the Assistant Treasurer will be advised. [JJH]

2. The Treasurer, or another member of the Executive Committee, will sign checks at least once weekly. [Pol 4.7.3] No checks will be signed without a review of the documentation of the expense. Any disbursement creating a material deviation from the Operating or Capital Budgets must be approved by the Executive Committee (up to $500/month) or the Board before the check is signed.

3. Other than checks for payroll, checks larger than $2,000 require two signers. At the request of the Treasurer, certain vendors who are paid at least once every year may be exempted from this two-‐signature requirement by the Board, up to a specified amount. The following vendors are currently approved for exemptions, up to the amounts listed with each: a. Orlando Utilities Commission [paid monthly] $3,000 b. UUA – annual dues [paid quarterly] $3,500 c. GuideOne Insurance [paid quarterly] $5,500 d. Sewer Lien Payment – Orlando [paid annually] $2,200 [BOT: 2 and 3/2011]

4. No one will sign a check made out to himself or herself without a co-‐signer. [JJH]

Separate Accounts Separate Accounts are discrete named accounts (as described in the paragraphs below) that are established outside the General Fund. There are three types of Separate Accounts: Group Accounts, Transient Accounts, and Directed Accounts. [JJH]

Group Accounts Group Accounts are for the use of active groups affiliated with the church and recognized by the Program Coordinating Team who do not receive funds directly from

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the church. Balances of accounts that are inactive (no transactions for 12 consecutive months) will revert to the General Fund. Funds for groups that disband (verified by the Program Coordinating Team) will revert to the General Fund no later than the end of the current fiscal year. [App T Rev]

Transient Accounts Transient Accounts are for one-‐time events, activities, or needs within the church, approved by the Board. Once all donations are received and cleared, expenses paid, and approved transfers completed, any remaining balance will be transferred to the General Fund by the end of the fiscal year, unless converted by the Board to a Directed Account. [App T Rev]

Directed Accounts Directed Accounts are established by the Board for a specified purpose. The following information shall be recorded in the BOT minutes:

1. Source of funds (special pledge campaign, excess from other line items, special gifts, etc.)

2. Intended purpose of funds (as explicitly as possible) 3. Anticipated need date of funds

Directed Accounts may be continued into the next fiscal year by a vote of the outgoing Board; otherwise, their current balances will be transferred to the General Fund on the last day of the current fiscal year. [App T Revised]

Separate Account Policies 1. Every account will have one or two responsible persons (Account Contacts)

who will authorize deposits to and payments from the account and ensure documentation for each deposit and payment authorization is consistent with church policies.

2. At least one Account Contact for Group Accounts must be a Chair or Team Leader of a Committee or Team; for Transient Accounts, it must be the Activity Coordinator. Each Account Contact must be a member or employee of the church.

3. Each Account Contact’s name will be on file at the church office before he or she may authorize transactions from the account.

4. A new Account Contact must be authorized by an existing one. 5. All Group and Transient Accounts will share 20% of their profits with the

church. Balances will be transferred when deposits are made. One Account Contact for each Separate Account will track deposits, payments, and balance information informally to ensure requests for payments do not exceed available funds. [App T]

6. No disbursement greater than $500 or 50% of the account balance (whichever is less) shall be disbursed from the account without approval by the Executive Committee or Chief of Staff, whichever is appropriate for that particular account. [App T: This applies to all accounts except the Directed Accounts.]


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1U-‐Sponsored Activity Guidelines [These guidelines, once finalized, should be duplicated on the backside of the 1U-‐Sponsored Activity Request Form, Appendix B.] For the purpose of these guidelines, all 1U-‐sponsored activity (including activities sponsored by committees, teams, affinity groups, etc.) that use the resources of the church (such as property or staff) or that use the name of the church, must go through the process outlined below if money is involved. (These guidelines do not apply to personal donations or collections made during worship services, coffee hour, budget drive, monies received in the church office, or activities/events where no money is involved.)

1. Application: The Team Leader or Activity Coordinator will complete the Sponsored Activity Request Form [Appendix B] and submit it to the Assistant Treasurer (or leave in her/his mailbox at the church office). The Assistant Treasurer will review the request for conformance to policy then submit the request to the Program Coordinating Team for approval (or submit a recommendation to the Board for approval if required). The applicants are welcome to attend the meetings of the Program Coordinating Team (and Board, if necessary) to answer questions about their event, or the Church Administrator will notify them when their request is approved. [JJH]

2. Separate Account: In most cases, a Separate Account will not be necessary for a one-‐time event. If a Transient Account is needed, contact the Treasurer.

3. Deposit of Funds a. Within seven days of the conclusion of any event involving money, the

Team Leader or Activity Coordinator will submit a completed 1U Sponsored Activity Revenue and Expense Report [Appendix C] to the Church Administrator.

b. If a cash advance is approved, the Church Administrator will prepare a check payable to the vendor of the needed goods or services whenever possible. Otherwise, an itemized original receipt from the vendor is required for reimbursement.

c. All cash received at the event must be submitted to the church office; none will be used to provide direct expense reimbursements. Any additional reimbursements needed must be listed in the “Expense Section” of the Revenue and Expense Report, and original, itemized receipts must be provided to document each reimbursement. An “Expense Authorization” [Appendix E] for each reimbursement must be signed by the Team Leader/Committee Chair/Activity Coordinator and attached to the Revenue and Expense Report. When approved, the Church Administrator will mail a check to the individual to be reimbursed.

d. For events that have advanced ticket sales, numbered tickets and a 1U Ticket Manifest [Appendix D] form should be completed. Unsold tickets will be returned with the manifest.

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e. The 1U Money-‐Counting Worksheet [Appendix A] must be completed to provide details of the cash and checks received. All of the cash and checks must be sealed in envelopes. The total amount submitted, and the signatures of both people who counted the money, must be written on the envelopes, signifying that they have verified the total.

f. The completed forms and the sealed envelopes with the cash and checks must be hand-‐delivered to the Church Administrator (or given to a Board member to deposit in the office safe). Do not leave these materials in a mailbox.

g. The Church Administrator will provide a copy of the forms submitted to the Assistant Treasurer.

Accounting The Congregation’s financial accounts shall follow generally accepted accounting practices to the extent that those practices are usually followed by congregations of our size. Particular care shall be taken to distinguish donor-‐restricted, temporarily restricted, voluntarily restricted, and unrestricted funds.

Insurance The congregation shall maintain adequate insurance to protect against property losses and liability for injuries to others. The Risk Management Officer shall annually review the insurance coverage and submit a recommendation to the Board for approval.

Capital Reserves and Endowments [Anything here?]

Building Use The Chief of Staff shall ensure written procedures exist that govern the use of all church buildings, including scheduling use, opening and closing, and prompt reporting of any problems. A schedule of costs for building use for non-‐members is set by Program staff and reviewed by the Board and should be posted on the church website and reviewed annually by the Board. [JJH] Members will receive a 25% discount from the posted rates. Members may arrange for use of church facilities for traditional rites of passage (such as weddings, child dedications and memorial services) without cost. [Pol 2.4] The Chief of Staff must approve any events scheduled for the Sanctuary. [Not sure when this was approved by BOT; possibly at BOT Retreat]

Community Use of Church Facilities Procedures for use of church facilities by non-‐members will be detailed in the Program Policy Handbook. [Current policies, procedures and forms are in Policy 2.0 and Appendices D, E, F, and G]

Document Management and Retention For those documents for which the Board is not responsible, the Chief of Staff shall ensure written procedures exist that shall govern the retention and destruction of


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documents, giving definite retention periods for classes of financial, business, pastoral, personnel, and corporate records in both paper and electronic forms, and the method by which these documents will be retained.

Authoritative Documents Authoritative documents for which the Board of Trustees is responsible include:

1. Congregational Bylaws 2. Congregational Meeting Packets (minutes plus supporting documentation) 3. Board Policy Book 4. Board Meeting Packets (minutes plus supporting documentation)

These documents become authoritative once posted on the congregation’s website after a vote by the appropriate body.

1. Congregational Bylaws updates require a congregational vote 2. Congregational Meeting Packets require a congregational vote. 3. Draft Congregation Meeting Packets may be posted pending Congregational

approval if approved by a vote of the Board. 4. Board Policy Handbook updates require a vote of the Board. 5. Board Meeting Packets require a vote of the Board.

Documents are posted at the request of, and under the authority of, the Board Secretary. In the absence of the Board Secretary, the Board President may request and authorize posting.

Document Security In addition to posting on the website, security of documents is ensured by keeping the following copies of authoritative documents.

1. The Board Secretary is responsible for maintaining copies of those documents created during his/her tenure.

2. The Church Administrator will keep electronic copies of the current Congregation Bylaws and the Board Policy Book as well as copies of all past Congregational and Board Meeting Packets.

3. The Church Administrator will make all documents available in a physical location easily accessible to members of the congregation.

4. The Church Administrator is responsible for adding documents to a First Unitarian “Cloud” (somewhere on the Internet) backup area. The Board Secretary, Board President, and Minister, will have knowledge of how to access the cloud backup area (location and passwords) to ensure institutional memory.

Discernment As the congregational website is the main vehicle for making the authoritative documents of the Congregation and Board available to members of the congregation, the issue of the user interface is critical. For this reason, major changes to that interface will be considered in the “Discernment” and “Strategy” area of congregational structure. “Discernment” and “Strategy” cover those areas in which collaboration is necessary between the governance and program sides of the congregation. In particular, in this case, it is incumbent upon the Board to ensure that major changes to

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the website are consistent with current mission and strategy and have input from all stakeholders.

Ministry and Program Documents Documents created by staff or teams/committees for the implementation of the ministry and programs of the congregation are not under the control of the Board and are not covered by this policy. Future Board policies under “Management – Delegation to the Staff” may address this area by setting parameters for sharing those documents. Pending that, the Board requests that leadership of all ministry and program areas act with intention to make their documents accessible to the congregation as needed. [DocTF recommendation approved by the Board in January 2011]

Powers Reserved to the Board The Board reserves to itself the power to affiliate the congregation with other organizations and to take related actions such as setting contribution levels, appointing delegates, and voting in elections of affiliated bodies. The Board reserves to itself the power to commit the congregation to positions on public or political questions. This provision shall not limit the right of clergy or lay leaders to express personal opinions and to identify themselves by their positions in the congregation. The Board reserves to itself the power to review and approve any requests for fundraising events, [Pol 4.10] with prior endorsement by the Chief of Staff, if the anticipated amount to be raised exceeds $1,000. [Doc TF]

Management Chapter Appendixes The various forms and documents that are called out in this Management chapter follow. All of the forms will be posted separately on the 1U website to ensure easy access to users. Instructions to complete each form will be printed on the back side of the form. Paper copies will be available in the church office foyer below the mailboxes. [Doc TF]


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Appendix A: 1U Money-‐Counting Worksheet Deposit to the following 1U account: Checks

Total Number of Checks

Total Amount in Checks $ -‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐

Cash – Bills Cash -‐ Coins

_____ x $___ = $______________ _____ x $1.00 = $______________

_____ x $___ = $______________ _____ x $.50 = $______________

_____ x $20 = $______________ _____ x $.25 = $______________

_____ x $10 = $______________ _____ x $.10 = $______________

_____ x $5 = $______________ _____ x $.05 = $______________

_____ x $1 = $______________ _____ x $.01 = $______________

Total Bills: $______________ Total Coins: $______________ Total (Bills and Coins) Cash Deposit: $_______________________________________________ -‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐-‐ Total Amount Combined Checks and Cash Deposit: $_______________________________ Counted by: Date: and: Date:

Instructions: The Sunday offering will be counted by two persons working together in the same room, one of whom is appointed by the Board of Trustees. Both sign this 1U Money-‐Counting Worksheet noting the amounts received in checks and in cash. Checks and cash receipts from church activities will be handled in the same way, with the Committee Chair, Team Leader, or Activity Coordinator replacing the Board member. After the form is completed, the 1U Money-‐Counting Worksheet is attached to a sealed envelope containing the offering or activity proceeds, which is also signed by the Board member or Committee Chair/Team Leader/Activity Coordinator. The form and envelope are then handed to the Church Administrator at the church office.

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Appendix B: 1U-‐Sponsored Activity Request Form Date of Request Activity Coordinator Phone # E-‐Mail Address Committee Name (if applicable) Description and Date of the Activity (attach additional sheets if necessary) check if this is a Fund-‐Raising Event Expenses to Be Reimbursed Are you requesting a cash advance? If so, how much? What church resources will you need (property and/or staff)? How much profit do you expect to make from this activity? Will all profits go to 1U’s general account? If not, to which account(s) would you like the profits to go? (indicate account name(s) and percentage(s)—the sum of percentages to accounts other than 1U’s general account cannot exceed 80%) I have read the 1U Sponsored Activity Guidelines on the back of this form and I agree to abide by them. This includes:

1. Not making any reimbursements from revenue received. 2. Turning in a completed 1U Sponsored Activity Expense Report with original receipts

within one week after the activity. Signed Date Activity Coordinator

(continued on next page)


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For Executive Committee Use Only: Date Received Date Reviewed Exec. Committee’s Recommendation Board Approval: Date: Initials

[Please return initialed form to Church Administrator]

1. Application: The Team Leader or Activity Coordinator will complete the Sponsored Activity Request Form [Appendix B] and submit it to the Assistant Treasurer (or leave in her/his mailbox at the church office). The Assistant Treasurer will review the request for conformance to policy then submit the request to the Program Coordinating Team for approval (or submit a recommendation to the Board for approval if required). The applicants are welcome to attend the meetings of the Program Coordinating Team (and Board, if necessary) to answer questions about their event, or the Church Administrator will notify them when their request is approved. [JJH]

2. Separate Account: In most cases, a Separate Account will not be necessary for a one-‐time event. If a Transient Account is needed, contact the Treasurer.

3. Deposit of Funds a. Within seven days of the conclusion of any event involving money, the Team Leader or

Activity Coordinator will submit a completed 1U Sponsored Activity Revenue and Expense Report [Appendix C] to the Church Administrator.

b. If a cash advance is approved, the Church Administrator will prepare a check payable to the vendor of the needed goods or services whenever possible. Otherwise, an itemized original receipt from the vendor is required for reimbursement.

c. All cash received at the event must be submitted to the church office; none will be used to provide direct expense reimbursements. Any additional reimbursements needed must be listed in the “Expense Section” of the Revenue and Expense Report, and original, itemized receipts must be provided to document each reimbursement. An “Expense Authorization” [Appendix E] for each reimbursement must be signed by the Team Leader/Committee Chair/Activity Coordinator and attached to the Revenue and Expense Report. When approved, the Church Administrator will mail a check to the individual to be reimbursed.

d. For events that have advanced ticket sales, numbered tickets and a 1U Ticket Manifest [Appendix D] form should be completed. Unsold tickets will be returned with the manifest.

e. The 1U Money-‐Counting Worksheet [Appendix A] must be completed to provide details of the cash and checks received. All of the cash and checks must be sealed in envelopes. The total amount submitted, and the signatures of both people who counted the money, must be written on the envelopes, signifying that they have verified the total.

f. The completed forms and the sealed envelopes with the cash and checks must be hand-‐delivered to the Church Administrator (or given to a Board member to deposit in the office safe). Do not leave these materials in a mailbox.

g. The Church Administrator will provide a copy of the forms submitted to the Assistant Treasurer.

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Appendix C: 1U-‐Sponsored Activity Revenue and Expense Report Please complete this form and submit it (in person), with the envelope containing the total revenue to the Church Administrator, no later than one week after the activity. All receipts or copies thereof must be submitted with this report.

Activity Date

Activity Coordinator(s)

Contact Info Phone: Email:

REVENUE

Cash Checks Total for Rows Cash Advance:

Outright Donations: Food & Drink Donations:

Miscellaneous: Ticket Sales:

Total for Columns

EXPENSES

Item Description Amount Receipt Attached?

TOTAL

Total REVENUE Date Submitted Subtract

Total EXPENSES Submitted By

NET REVENUE Verified By


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Appendix D: 1U Ticket Manifest Event Date

Ti Ticket Number Adult Rate

$ Senior/Student Rate $ Complimentary

Other Rate $

Total number of tickets sold

Total Amount $

Total Amount $

Total Amount $

Total Amount $

Grand Total from Sale of Tickets $

Submitted By

Date Submitted

Instructions

• Enter the ticket number into the Ticket Number column. • Write in the dollar amount under the appropriate category (i.e., you sell an Adult ticket

for $5.00, so you enter $5.00 under the Adult Rate column; a Complimentary Ticket is given, so you enter $0.00 under the Complimentary column).

• At the bottom of each column, total the amount. • All tickets that are unsold must be returned to the Activity Coordinator, together with

this report and all cash and checks collected.

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Appendix E: Expense Authorization

First Unitarian Church of Orlando 1901 East Robinson Street, Orlando, FL 32803; 407-‐898-‐3621 The following items or services: __________________________________________________________________ _______________________________________________________________________________________________________ _______________________________________________________________________________________________________ will be/were supplied by: ________________________________________________________________________ _______________________________________________________________________________________________________ For an amount not to exceed: $________________________ To be completed by: ________________

Authorized by Account Contact Second Authorization required if over $500

Print name: Print name:

Signature: Signature:

Payment/Transfer Authorization Pay or Transfer to: ________________________________________________________________________________ Address: ____________________________________________________________________________________________ City: ________________________________________________State: __________ ZIP: _________________________ Telephone: ________________________________________Contact: _______________________________________ The amount of: $_______________ for the items/services described above. Charge to: __________________________________________________________________________________________ Name of Committee, Team, or Separate Account For transfers from one account to another, the Account Contact for the account receiving the charge must sign in this section: Authorized by: _______________________________ Signature: ________________________________________ Date: ______________________ Attach evidence of payment or invoice.