Financial Policies

AIESEC Duke

1996

Thomas Skerik Sowers II: LCP

Alexander Meyerhoff Hendler: VPF

Budgets

Each functional area must submit a monthly budget before requesting any expenditures

Functional area budgets are due on the last Monday before the last Sunday of every month

Late budgets will not be accepted under any circumstances

These budgets will be reviewed and modified by the VPF and Officers of functional areas by Thursday

The budgets may be given to the VPF in the following ways:

By phone
By e-mail
By placing the budget in the VPFís box in the AIESEC office

The VPF will bring the complete amalgamated AIESEC budget to the Officers meeting

The budget will be available for review at this time.

Upon approval by the LCP and VPF, the budget will go into effect

Functional area budgets may be modified during the following month only with the written and/or e-mailed approval of both the LCP and the VPF

A functional area without a budget will not be eligible to receive AIESEC Duke Funds

Functional areas will not be allowed to exceed their monthly budget expenditures by more than 5%

Any functional area exceeding this 5% overrun will receive no additional funding in the month in which the overrun occurred

Any budget surplus will not be credited to the following monthís budget. Budgets will change each month, pending the aforementioned budgeting process.

Should a functional area not submit the required monthly budget, the next month's budget will be identical to the previous month's budget.

A request for a new budget after the start of the month must be approved by both the LCP and VPF in writing and/or e-mail. Verbal approval is not acceptable.

Any unbudgeted expense is considered a modification of a functional area budget, and must be approved in writing and/or e-mail by the LCP and the VPF

No other officers are permitted to approve out-of-budget expenditures

Reimbursement

All requests for reimbursement must be accompanied by a receipt and a signed and dated statement of the person requesting reimbursement stating the purpose of the expenditure

Only the VPF may fill out check request forms to the Office of University life

Should the VPF require reimbursement, only the LCP may sign the Check Request form.

Should any AIESEC member besides the VPF or the LCP in the case of reimbursement of the VPF be found to sign any check request form, said member will be fined 110% of the amount requested.

This fine will go directly into the AIESEC account

Should this member sign another check request form within six months, said member will be fined 200% of the amount appearing on the second check request form.

Should a member sign a third check request form, the member will be fined 200% of the amount appearing on the check request form and be charged with forgery and larceny in accordance with North Carolina State law and/or be reported to the Student Judiciary Board.

Should a member sign more that one check request simultaneously, said member will be penalized in accordance with the preceding section (II.B.2.c.) of the Financial Policies.

Reimbursement will be allowed only if it falls within the appropriate budget

Should the amount requested exceed the available budgeted expenditures in the applicable functional area, the reimbursement will only include the amount available in the applicable budget.

At no time will any reimbursement exceed a functional area's budget

e.g., if a functional area has a $100 budget, and a reimbursement request is put in for $110, only $100 will be reimbursed to the requester.

Reimbursement requests must be turned in at least one week before the reimbursement is required

The Office of University Life must process and mail all checks, allow for at least a one week turnaround

Emergency reimbursements cannot be issued due to the Office of University Life's policies

Additionally, AIESEC Duke holds no petty cash, and therefore will not reimburse without going through the Office of University Life.

This process is not intended to be difficult, it is merely to ensure the security of AIESEC Duke's checking account and the viability of AIESEC Duke's accounting records.

Income Statements

Income statements will be distributed to officers at every officers' meeting

Identical statements will be placed in the Finance binder in the AIESEC office at that time, as well as filed in the AIESEC office and the VPF's dorm room. The VPF will keep a copy of this statement either on paper or on disk on his person at all times during the school week.

These statements will include a comparison of budgeted vs. actual expenses and revenues as well as current status regarding financial goals set at NC 1996

Amendments

These policies will be available for review at a maximum of once per semester and only if there is enough interest in amending the policies to do so.

75% of the Officer Corps exclusive of the LCP and the VPF must show interest in changing the policies for the amendment process to begin

to "show interest" those parties interested in changing the Policies must either in writing or in e-mail simultaneously notify the LCP and the VPF.

After said demonstration of interest, there will be a special Financial Policies Review Board meeting, at which all interested parties are required to attend.

should an interested party be unable to attend, written or e-mailed notification to the LCP and the VPF must be received at least 24 hours in advance of the Review Board Meeting.

At the Review Board Meeting, interested parties shall voice their concerns with and/or suggest changes to the Financial Policies.

After the general Review Board Meeting, the LCP and the VPF shall meet to discuss said concerns and/or suggested changes.

Any change made to the financial policies must be approved by both the LCP and the VPF.

Should the LCP and the VPF disagree on changes to be made, no changes shall be made.

Should the LCP and the VPF agree on any changes, those changes will be made and all AIESEC-Duke members notified within 24 hours of the Review Board meeting.

Should no changes be made, all AIESEC-Duke members will be notified within 24 hours of the Review Board Meeting.

The decision of the LCP and the VPF regarding the Policies is binding until the Policies are next eligible for amendment/revision.