Section 1 Travel Policy

Section 2 Financial Policies and Procedures

Subsection 1 Financial Statement Presentation

Section 4 Civil Rights

Section 5 Drug Free Workspace

Section 6 Political Activity
 
 

The South Jersey RC&D (SJRC&D) Council travel policy states: "All travel shall be subject to authorization and approval by the Board of Directors. Travel expenses while in official travel status shall be allowed as follows:

Allowable costs, to be claimed on a travel voucher, for approved travel within the SJRC&D Council Area is as follows:

• Mileage in a privately-owned vehicle
• Telephone charges
• Copying charges for documents
• Any other service charge authorized by the Executive Council
• Actual toll charges
• Registration fees

All travel expense shall be calculated from the place of work unless the Executive Council authorizes a variance. An example of such variance would be where mileage from an employee or Board member's residence is in the best interest of the SJRC&D Council.

Policies Governing Board Travel To Conferences

 Board members will be eligible to attend conferences at SJRC&D Council expense only if they have participation in at least:

• two-thirds of the Board meetings for the previous 12 months; or,
• two-thirds of the meetings since the effective date of their appointment to the Board; or,
• if they have been members of the Board less than one year.

Board members that carry designated responsibility for the SJRC&D Council such as the Executive Council, Committee chairperson or other Board members designated by the Board, may attend any additional conference authorized by the SJRC&D Council. That designated member will arrange transportation to and from conferences by the most efficient and economical means available. Any Board or staff wishing to travel by means other than the above, must have approval of the Executive Council for reimbursement.

Allowable costs to be claimed on a travel voucher for travel outside the SJRC&D Council Area are as follows:

• Mileage of a privately owned vehicle
• Toll charges
• Parking fees
• Room costs, within limitations
• A per diem allowance
• Cab fares
• Registration fees
• Air accommodations
• Rental car use
• Other prior approved expenses incurred, which the Executive Council authorizes.

1. The SJRC&D Council must approve all out-of-area travel, with as much advance notice as possible.
2. All travel plans in and out of our area should be focused on general SJRC&D Council activities, and other staff should have the opportunity to gain any use from the trip.
3. Review our Travel Policies to insure full payment of your expenses. If it is necessary to have extraordinary reporting travel costs on a voucher, discuss this with the Executive Council.
4. In coordination of out-of-area trips, one car will be used whenever possible. On any trip exceeding a 200-mile distance, involving two or more staff members, for an appointment before noon, overnight travel to the meeting is the standard. Any such travel where an appointment is concluded before 4:30 p.m., return that night is the standard, however, no trip exceeding 200 miles must be completed in the same 24-hour period.

GENERAL TRAVEL PROCEDURES

 DO NOT DRINK AND DRIVE!

 Travel

All travel arrangements shall be subject to authorization and approval by the SJRC&D Council prior to the date of departure. Exceptions can be made only with the approval of the Executive Council and Chairperson.

All staff is encouraged to use USDA vehicles when possible. However, in the event you must use your own vehicle, mileage will be reimbursed at the federally approved rate. A voucher must be completed indicating number of miles and cost to receive reimbursement.

Registration Fees

Registration fees are an allowable cost according to SJRC&D Council Travel Policies. Whenever possible, these costs should be indicated in the travel request so that they may be paid in advance.

Hotel Reservations

Reservations should be confirmed. However, if your travel plans change, be careful not to let the guarantee lapse. You will be responsible for the payment if you do not cancel your reservation in the event of travel plan changes. The "government rate" must be requested and obtained when possible

Car Rental

Although it is customary to use office vehicles when traveling out-of-area, it may be more feasible to use a rental car. For example, when a group of board members are traveling together to two separate locations and it is determined both will need access to a car; it may be more economical to travel together in a car and rent a car once you reach your destination.

When possible, prior approval of the Executive Council is needed to rent a car. Your plan to use a rental car should be indicated, as mode of travel in advance to the authorized trip. Arrangements for acquiring the rental car should be made through the Executive Council.

Air Accommodations

All air flight arrangements must have prior approval of the SJRC&D Council and should be made through the Executive Council.
 
 

 A complied financial statement states that the account balances presented are those provided by management. The auditor takes no responsibility for any of the numbers or for the adequacy of the footnotes or other disclosures.

An auditor's review of financial statements includes procedures that are not as comprehensive as a complete audit. A review report indicates that the testing performed is less than that of a full audit and that only analytical review procedures were applied. Corroborating evidence, including confirmations, is not part of the review procedures. A review provides only limited assurances that the financial statements are complete.

The most comprehensive audit includes procedures that test the organization's compliance with generally accepted accounting principles. An audit includes an opinion, a statement of financial position, a statement of activities, a statement of cash flows, footnotes, and sometimes a supplementary schedule reporting results by natural accounts as well as by functional areas.
 
 

 An auditor to complete the financial statement will be chosen by the last Council meeting of the year. All relevant material will be delivered to the auditor as soon as possible after the start of the new year.

The Council, at the first Council meeting following receipt of the statement, will review the completed financial statement. Payment will be delivered upon receipt of the financial statement in Council office.

The completed financial statement or audit will be presented to any Funder as part of a grant package. It will be made available to any person so requesting a copy. A minimum charge for reproduction and postage may be requested prior to delivery.

 A chart of accounts will be produced by the currently used computer software program and placed in this section.

 All financial accounts of the Council will be reconciled within five (5) days of receipt of the appropriate financial statements.

Council currently has no investments. Investment policies will be developed when needed.

 The Treasurer shall have charge and custody of and be responsible for all funds and securities of the Council. The Treasurer shall receive and give receipts for monies due and payable to the Council from any source whatsoever. The Treasurer shall deposit all such monies in the name of the Council in such banks, trust companies, or other depositories as shall be selected in accordance with the provisions outlined by Council. The Treasurer shall perform all duties incident to the office of Treasurer and such other duties as from time to time may be assigned by the Chair or Council.

Such officer or officers, agent or agents of the Council shall sign all checks, drafts, or orders for payment of money, notes, or other evidences of indebtedness issued in the name of the Council. Signatures should be in such manner as determined by resolution of the Council.

All funds of the Council shall be deposited from time to time to the credit of the Council in such banks, trust companies, or other depositories as the Council may select.

 All revenue to the Council is due and payable upon receipt of a completed invoice. All collected monies will be entered to the appropriate banking facility as so directed by the Council.

Council will develop an invoice/purchase order system to facilitate operation.

Purchase orders will be developed to purchase products or services. Purchase orders should be a combination of numbers and letters as follows:

 Council currently has no paid employees. Payroll policies will be developed when needed.

Sufficient insurance shall be purchased on a yearly basis to provide adequate coverage to the Council and projects.

 Council will conduct a yearly review of all assets. Current assets consist of twelve (12) Campbell Scientific Inc., CM-10 weather stations; two (2) Packard Bell 486 computers; one (1) Compaq Pentium computer; one (1) Epson LQ1000 wide carriage dot matrix printer; one (1) HP color printer.

A complete listing of weather station locations will follow this page. Weather station cooperating agreements will be maintained in the office file cabinet.

A complete listing, including serial numbers, of other assets will follow this page.
 
 

 Council will conduct a yearly review of all inventory. Current inventory consists of replacement sensors and other items necessary for weather station maintenance.

A complete listing of inventory will follow this page.

 A budget will be developed in October of each year for presentation to Council. It will address planned income, including grants, with subsequent expenses. Budget will be formally adopted with the understanding that if a grant is not realized, the corresponding expenses will not occur.

 Council will file a 990 form when income exceeds the limit set by the IRS. Completed forms will be maintained in the front office.

Council will file associated reports with the NJ State Charities. Completed forms will be maintained in the front office files.

 A Council member should be sensitive to any interest he or she may have in a decision to be made by the Council and, as far as possible, recognize such interest prior to the discussion or presentation of such matter before the Council. The Council member should disclose any conflict before the Council takes action on the matter.

A Council member should not, in the regular course of his or her personal business, disclose information about the corporations legitimate activities unless they are already know by the public or are of public record.

No member of this Council shall be held liable or responsible for contracts, debts or default of this Council in any further sum than the unpaid dues, if owing by him or her to the Council. Nor shall any mere informality in the organization have the effect of rendering these articles of incorporation, constitution and bylaws null or exposing the members to liability other than as above provided.

No part of the earnings of the Council shall inure to the benefit of, or be distributed to its members, trustees, officers or other private persons. The Council shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth hereof. No substantial part of the activities of the Council shall be the carrying on of lobbying, or otherwise attempting to influence legislation. The Council shall not participate, or intervene in (including the publishing or distribution of statements) any political campaign on behalf of or in opposition to any candidate for public office. Notwithstanding any other provision of these statements, the Council shall not carry on any other activities not permitted:

• by a corporation exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code or corresponding section of any future tax code,
by a corporation, contributions to which are deductible under section 170(c)(2) of the Internal Revenue Service Code.