BREIFER - Bob Kant Chief, Financial Management Division ...

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Creating an Installation of Choice…

QUARTERLY

PRIVATE ORGANIZATION
WORKSHOP

12 APRIL 2012

Slide 1

Creating an Installation of Choice…

PRIVATE ORGANIZATION

Purpose:

To ensure that Private Organizations (POs) are operating IAW current Regulation
(are compliant), keep POs and Garrison Command
“out of trouble”,
and enhance
the Fort Irwin Community through partnerships and communication.





ROLL CALL



Association of the United States Army (AUSA) Military and Civilian Spouses


Blackhorse Association Fort Irwin Chapter Boy Scouts of America


Cub Scouts Pack #67 Fort Irwin Fighter Association


Girl Scouts, Fort Irwin Troop High Desert Equestrian Club


Fort Irwin Middle School Booster Club (FIMS) Parent Teacher Association



Parent Teacher Organization SAMOA MO SAMOA


Sergeant
Audie

Murphy Club Farmer’s Institute Garden Club



Slide 2

Creating an Installation of Choice…

BRIEFER


Eileen Berg

Financial Management Branch

Directorate of Family and Morale, Welfare and Recreation (DFMWR)

(760) 380
-
5420,
eileen.berg@us.army.mil




AGENDA


Welcome/Introduction/Roll Call.


Review information from prior meeting ( 19 Jan 12).


Private Organizations (Non
-
compliance).


Training on single entry accounting.


How to complete a fundraiser form and receive
approval for your event.


Places on the installation to hold your meetings.


Synchronizing special event calendars.


Questions.

Slide 3

Creating an Installation of Choice…

PRIVATE ORGANIZATIONS

Review


Self
-
sustaining, non
-
federal entity.



Require written approval to operate on Fort Irwin.



Any group which collects dues must be an approved
PO on the Installation.



Licensed to operate on Fort Irwin


valid for 2 years.



Only approved POs are authorized to fundraise on the
Installation.




Slide 4

Creating an Installation of Choice…

PRIVATE ORGANIZATIONS

Review



DoD Joint Ethics regulations apply to military & civilian
employees in their association & participation with
POs.



Military and civilian employees may participate with
POs after duty hours.



No Army support authorized unless engaged in co
-
sponsored events.

Slide 5

Creating an Installation of Choice…

PRIVATE ORGANIZATIONS

Review


POs are not exempt from State or local laws because
they operate on military installations.




POs will obtain any required licensing, certification, or
registration if required by the State or local law.



POs will obtain a statement of their tax status from their
Internal Revenue Service (IRS).



Legal counsel &/or assistance with filing & other legal
requirements may be obtained by POs at their sole
expense.


Slide 6

Creating an Installation of Choice…

PRIVATE ORGANIZATIONS

Non
-
Compliant Organizations


MCSC



Update constitution and By
-
laws to add the Museum Gift Shop, and
financial audit.


Fort Irwin Fighter Association


Updated Constitution not submitted.


Blackhorse Association Fort Irwin Chapter


All documentation to renew their permit.


Boy Scouts of America


All documentation to renew their permit.


SAMOA MO SAMOA


All documentation to renew their permit to operate on post.


Parent Teacher Organization
-

All documentation to renew their permit.


Parent Teacher Association
-

All documentation to renew their permit.


Girl Scouts, Fort Irwin Troop
-

Updated Audit.


Cub Scouts Pack #67
-

All documentation to renew their permit.


Sergeant
Audie

Murphy Club (SAMC)
-

All documentation to renew their permit.


Sergeants Major Association, FI
Chapter

-

All documentation to renew their permit.


Fort Irwin Middle School (FIMS), Booster Club
-

All documentation to renew their
permit.


Slide 7

Creating an Installation of Choice…

PRIVATE ORGANIZATIONS




TRAINING



Slide 8

Creating an Installation of Choice…

PRIVATE ORGANIZATIONS

Single Entry Accounting


Definition:


An accounting method in which transactions are
recorded as a single entry, rather than as both debits
and credits as in double entry accounting. Single entry
accounting tends to be suitable only for small companies
with simple financial statements.



Slide 9

Creating an Installation of Choice…


Design a system of checks & balances.



Use vouchers for disbursements.



Obtain signatures for cashiering duties.



Keep it simple, Single entry accounting is as easy as
maintaining your checkbook register.

PRIVATE ORGANIZATIONS


Single Entry Accounting

Slide 10

Creating an Installation of Choice…



Document all transactions.





Monies raised:



Have two people count funds.



Record outcome of funds on a ledger.



Both people sign.




Monies expended:



Keep receipts.



Tape receipt to a piece of paper & write the
purpose of the expenditure.



If using cash, have people sign for money
until receipt & left over money is returned.




PRIVATE ORGANIZATIONS

Single Entry Accounting

Slide 11

Creating an Installation of Choice…

Event: Bake Sale



Date: 3 April 2011


Total Dollars Raised: $54.50




2
-

$20.00 = $40.00


Joan B. Coin




1
-

$10.00 = $10.00


Joan B. Coin



2
-

$ 5.00 = $10.00


12
-

$ 1.00 = $12.00


Betty Grable



10
-

$ .25 = $ 2.50


Betty Grable


TOTAL


$74.50

Less Change Fund $20.00

Total Dollars Raised $54.50



Voucher Number: 21

PRIVATE ORGANIZATIONS


Single Entry Accounting




Slide 12

Creating an Installation of Choice…

Thank You for Shopping
At the
Fort Irwin Commissary
3 Apr
00 10:45:59
Hamburger Buns

12
pkg
@ $1.09
$ 13.08
Hamburger lb.
15
lbs
@ $1.54
$ 23.10
Catsup
4
btl
@ $ .99
$ 3.96
Mustard
2
btl
@ $1.12
$ 2.24
Subtotal
$ 42.38
Surcharge
$ 2.12
TOTAL
$ 44.50
CASH
$ 50.00
CHANGE
$ 5.50


Food

for fundraising
event.
for

FSG meeting
on 4 April 2000.

Voucher Number: 22

Thank You for Shopping
At the
Fort Irwin Commissary
3 Apr
00 10:45:59
Hamburger Buns

12
pkg
@ $1.09
$ 13.08
Hamburger lb.
15
lbs
@ $1.54
$ 23.10
Catsup
4
btl
@ $ .99
$ 3.96
Mustard
2
btl
@ $1.12
$ 2.24
Subtotal
$ 42.38
Surcharge
$ 2.12
TOTAL
$ 44.50
CASH
$ 50.00
CHANGE
$ 5.50
PRIVATE ORGANIZATIONS

Single Entry Accounting

Slide 13


Creating an Installation of Choice…


I,
Greta Garbo
, have received $50.00 to purchase
supplies/equipment for the (Private Organization)
fundraiser.







Greta Garbo





Greta Garbo


3 Apr 00

PRIVATE ORGANIZATIONS


Single Entry Accounting


Slide 14

Creating an Installation of Choice…

March 2000
Voucher
Money
Money
Running
Date
Number
Description
Earned
Spent
Total
1-Mar-00
Balance Brought Forward
525.37
$

6-Mar-00
19
Dustbowl Fund-raiser
438.00
$

963.37
$

15-Mar-00
20
Flowers - Mae West
30.00
$

933.37
$

31-Mar-00
Ending Balance
933.37
$



April 2000
Voucher
Money
Money
Running
Date
Number
Description
Earned
Spent
Total
1-Apr-00
Balance Brought Forward
933.37
$

3-Apr-00
21
Bake Sale
54.50
$

987.87
$

3-Apr-00
22
Food for Fundraiser
44.50
$

943.37
$

PRIVATE ORGANIZATIONS

Single Entry Accounting

Slide 15

*At the end of month the ledger and
Bank Statement must be reconciled.

Creating an Installation of Choice…


Single Entry System:



POs may use single entry system
-

if revenue is

non
-
resale generated.



3 of POs non
-
office holding members can conduct
an audit.

HAVE AVAILABLE FOR AUDITOR(S)



Receipts/vouchers for expenses & income.



At a minimum, signatures of 2 persons verifying
income.



Minutes/secretarial notes.



All Original Bank Statements.

PRIVATE ORGANIZATIONS

Audits

Slide 16

Creating an Installation of Choice…

PRIVATE ORGANIZATIONS

Fund
-
raising

Requires DFMWR approval.


Form 665
-
1
-
R (fundraiser approval form).


Available at Bldg 563 or on our website @
http://fortirwinfmwr.com/

Types of Fund
-
raisers:



Bake Sales.



Food Sales at Dustbowl.



Car Washes.



Opportunity Drawings (Needs SJAs Review).

Slide 17

Creating an Installation of Choice…

PRIVATE ORGANIZATIONS

Fundraising Form NTC 665
-
1
-
R

Slide 18

MCSC

1776 All American Dr, Ft Irwin

12 April 2012

x

x

x

x

Must obtain facility
manager’s signature
prior to submitting to
DFMWR for
approval

-----------------

Mary Albright

P.O Box 2012, Ft Irwin

760
-
380
-
2012

Organizations Presidents Signature


DFMWR’s Representative Signature

<

All food sales must have Preventive Med’s signature

Creating an Installation of Choice…

Approval


Obtain signature from Preventive Medicine for all food
sales.



If the fundraiser is conducted in the POs mission
area, the President may approve the request. An
approved copy must be provided to the FMWR PO
representative.



Fundraisers conducted outside the POs mission area


must be approved by the FMWR PO representative.


PRIVATE ORGANIZATIONS

Fund
-
raising

Slide 19

Creating an Installation of Choice…

PRIVATE ORGANIZATIONS

Meeting Places

Non
-
exclusive use of Building or Office.

(Requires facility
manager’s approval)



Forum Bldg 1200, for information on reserving the Forum contact;
Rose Hurst, ACS Receptionist,(760) 380
-
4784.



Reggie’s Conference Rooms, for information on reservations and cost
contact; Iselle Oquendo, at (760) 380
-
3018.



Ingalls Recreation Center for information on reservations and cost
contact; Anna Lilly, at (760) 380
-
6120.



Any location that does not interfere with government operations.

Slide 20

Creating an Installation of Choice…


PRIVATE ORGANIZATIONS

Synchronizing Garrison Event Calendars

(New business from first workshop)



Review and Synchronize Event Calendar
between DFMWR and all Private Organizations.


The FMWR Event calendar is located at;


http://fortirwinfmwr.com/home
-
2/fort
-
irwin
-
mwr
-
events
/


The Garrison Calendar is located at;


http://www.irwin.army.mil/Pages/default.aspx

Slide 21

Creating an Installation of Choice…

PRIVATE ORGANIZATIONS

Marketing

Private Organizations can advertise their events &
programs through:


High Desert Warrior:
http://www.aerotechnews.com/advertising/high
-
desert
-
warrior
-
2012
-
rates/


Flyers posted in FMWR facilities must be approved through the FMWR marketing office
(Bldg 563). Private Organizations may post their flyers free of charge upon approval.


Other advertising avenues are available at a fee (see handout) such as:


Banners (various locations)


20 Bowling Monitors at Strike Zone Bowling Center


Fort Irwin FMWR Web site


Social Media: Facebook (2,218) and/or Twitter (553)


Reggie’s Restaurant Menu


FMWR advertising rates may be downloaded from the FMWR Web site
http://fortirwinfmwr.com/

under “Marketing & Advertising”





Slide 22

Creating an Installation of Choice…






Next Quarterly Private Organization

Workshop is planned for 12 July 2012.

See you there!

PRIVATE ORGANIZATIONS

QUESTIONS?


Hmmm…

Slide 23

Due to heavy leave during
this time, shall we move
this to 9 Aug 2012?