Western Michigan Region
Policies & Procedures
(Effective October 18, 2006)
Table of Contents
Section 2 - Cash Fund Accounts
Section 4 - Region Dues and Fees
Section 6 - Disbursements of Funds
Section 7 - Disbursements for Region Operating Expenses
Section 8 - Disbursements for Region Travel Expenses
Section 9 - Disbursements for Division Expenses
Section 10 - Advances for Expenses
Section 12 - Subunits Financial Requirements
0-1-1 These policies and procedures may be cited as “Western Michigan Region P&P § chapter number - section number - paragraph number”.
0-1-2 These policies and procedures are the base reference for the operation of the Western Michigan Region.
0-1-3 The policies and procedures need to be approved only by the officers of the Region.
0-1-4 The Region Director, or a person designated by the Region Director, may make editorial changes or restatement of these policies and procedures, as long as it does not change the meaning and effect of the policies and procedures. The changed or restated policies and procedures shall be sent to all Region Officers and staff and posted on the Region website, and shall be effective 28 days later, unless a specific objection is received in writing by mail or email.
1-1-2 National Ski Patrol System, Inc (hereafter known as the “National Ski Patrol” or “NSP”) is a nonprofit corporation [ID #871124770] registered in the State of Colorado.
1-1-3 The United States Congress granted the NSP a Federal Charter. 36 USC 152701 to 152712.
1-1-4 The IRS granted 501(c)(3) status to the
National Ski Patrol and the subordinate units (i.e. Central Division and its
subordinate units). National P&P §3.1.2 and §4.5.1;
26 CFR §1.50 1(c)(3), Internal Revenue Code
§501(c)(3).
1-1-5 The Western Michigan Region [C203] is a subunit of the Central Division.
1-1-6 Region Subunits are: WM1 Section [C254], Bittersweet Ski Patrol [C290], Timber Ridge Ski Patrol [C156], WM2 Section [C255], Cannonsburg Ski Patrol [C024], Pando Ski Patrol [C097], Western Michigan Nordic Patrol [C179], WM3 Section [C256], Caberfae Peaks Ski Patrol [C022], and Crystal Mountain Ski Patrol [C183].
2-1-1 The Region shall be managed by the Region Director. National Bylaws, Article III, §3.3.
2-1-2 The Region Director shall appoint a Staff of Advisors to assist with the management of the Region.
2-1-3 The Staff of Advisors are: (a) Assistant RD – Alpine Proficiency, (b) Assistant RD - OEC, Awards, Elections, (c) Alpine Advisor, (d) Awards Advisor, (e) Avalanche Advisor, (f) Blue & Gold Editor, (g) Certified Coordinator, (h) Instructor Development Advisor, (i) Legal Advisor, (j) Mountain Travel & Rescue Advisor, (k) National Appointment Review Board Chairperson, (l) Nordic Advisor, (m) NSP-C Ski School Advisor, (n) OEC Advisor, (o) Secretary, (p) Snowboard Advisor, (q) Treasurer, and (r) Webmaster.
2-1-4 A Region member may hold more than one advisory position within the NSP, and may be an Officer.
2-1-5 The Region Director may appoint co-advisors.
2-1-6 Besides the Region Director, the other Officers in the Region are (a) WM1 Section Chief, (b) Bittersweet Patrol Representative, (c) Timber Ridge Patrol Representative, (d) WM2 Section Chief, (e) Cannonsburg Patrol Representative, (f) Pando Patrol Representative, (g) WM Nordic Patrol Representative, (h) WM3 Section Chief, (I) Caberfae Peaks Patrol Representative, and (j) Crystal Mountain Patrol Representative.
2-1-7 A NSP member shall hold one, and only one, position as an Officer or Director of the National Board.
2-1-8 The Region Director may appoint a Region Advisory Committee to assist with the administration of the Region.
2-1-9 The Region Advisory Committee may consist of the Staff of Advisors, Region Officers, or any number of them.
2-1-10 The Region Director shall appoint the members of the Region Advisory Committee, and shall determine the rules of its operation (committee bylaws).
3-1-1 The Region Director and Sections Chief positions shall be elected by the eligible voting members of their respective subunits.
3-1-2 The term of office shall be three fiscal years.
3-1-3 A member may be elected to no more than two (2) consecutive terms. A member, who is appointed or elected to complete a Region Director or Section Chief term, may be elected to two (2) more consecutive terms.
3-1-4 The Region Director elections shall be supervised by the Region Election Coordinator, and/or the Division Election Coordinator in conformity with the Division Bylaws, and Division Policies and Procedures.
3-1-5 The Sections Chief elections shall be supervised by the Region Election Coordinator.
3-1-6 The Region Director may name additional or alternate Region Election Coordinators.
3-1-7 Unless appointed by the ski area, the method of selecting the Patrol Representative shall be determined by the eligible voting members of the patrol.
3-1-8 The fiscal year of election, officer position,
and term for elections are:
2006, WM1 Section, term 2007 - 2009;
2007, WM2 Section, term 2008 - 2010;
2008, WM3 Section, term 2009 – 2011;
2008, Region Director, term 2009 - 2011;
2009, WM1 Section, term 2010 - 2012;
2010, WM2 Section, term 2011 - 2013;
2011, WM3 Section, term 2012 - 2014;
2011, Region Director, term 2012 - 2014;
2012, WM1 Section, term 2013 - 2015;
2013, WM2 Section, term 2014 - 2016;
2014, WM3 Section, term 2015 – 2017;
2014, Region Director, term 2015 - 2017.
3-1-9 Unless otherwise determined by the Region
Director, Region Election Coordinator, or Division Election Coordinator, elections
shall be held on the following schedule:
December 1 Election announced in Region
December 31 Nominations closed
January 15 Candidate statements due to Region Election Coordinator
February 15 Ballots mailed to eligible members
March 7 Ballots must be returned to be valid
March 10 Announcement of election results
July 1 Term of office begins
3-1-10 All election materials, other than ballots, shall be provided to members eligible to vote by being posted on the Region website; sent directly to members by US Postal Service or by email; or sent to the Patrol Representatives for redistribution.
3-1-11 Postcard ballots shall be sent to members eligible to vote by U. S. Postal Service (first class) with a self-addressed and stamped ballot.
3-1-12 Ballots for Region Director shall be returned to the Division Election Coordinator, and ballots for Section Chief shall be returned to Region Election Coordinator. Members’ ballots and votes shall be kept secret.
3-1-13 All election material shall be kept for three (3) years.
4-1-1 The Region Director shall appoint a Region Treasurer to manage the funds of the Region.
4-1-2 The duties of the Region Treasurer are to: (a) receive and disburse funds; (b) maintain the financial records of the Region; (c) reconcile and balance cash accounts monthly, (d) prepare Region financial reports in Division and Region format at interim dates, and fiscal year-end; (e) prepare the Consolidated Region financial report for the fiscal year-end; (f) send financial reports to the Region Director, Region Staff, Sections Chief, and Patrol Representatives; (g) prepare a budget for Region activities and operations, (h) assist and train other Region members to fulfill their financial responsibilities.
4-1-3 The Region Treasurer shall maintain the following financial records: (a) file of invoices, expense reports, reimbursement requests, and remittance advices; (b) check register showing date of transaction, check or deposit number, payee or remitter name, date paid, amount, Division account number, and Region account number; and (c) bank statements and original checks.
4-1-4 Financial records shall be retained for a minimum of four (4) completed fiscal years, plus the current year in progress; and shall keep records that verify the organization’s basis in property for as long as they are needed to figure the basis of the original or replacement property; and as long as they may be needed for the administration of any provision of the Internal Revenue Code.
Section 2 - Cash Fund Accounts
4-2-1 The cash fund of the Region shall be kept in checking, savings, or money market investment accounts or bank certificates of deposit in a recognized and insured financial institution.
4-2-2 At least one-year of expenses must always be available for immediate withdrawal, i.e. in a demand deposit or savings account. No funds may be kept in accounts with a term greater then one-year.
4-2-3 The title of all accounts and certificates of deposit shall be National Ski Patrol - Central Division, Western Michigan Region. National P&P §4.5.3.
4-2-4 The Region shall provide financial institutions with the Central Division Federal Tax ID number. National P&P §3.1.3 and §4.5.3.
4-2-5 At least two (2) members of National Ski Patrol shall be authorized signatories on each account and, “any one may sign”. The recommended signers would be a Region Director and Region Treasurer.
4-3-1 The NSP operates on a fiscal year beginning July 1 and ending June 30 of the following year. National P&P §4.5.2.
4-3-2 A fiscal year shall be specified by its ending year. Therefore, the fiscal year beginning July 1, 2006 and ending June 30, 2007, shall be known as the “2007 Fiscal Year”.
4-3-3 The Treasurer shall prepare the Region financial report in two formats: one report in the format required by Division, and another report in a format that is meaningful for Region use.
4-3-4 At the request of the Region Director the Treasurer shall prepare Region, Consolidated Region, and Subunit financial reports in comparative historical format.
4-3-5 Financial reports shall be sent by e-mail as an attachment in Adobe Acrobat (pdf) format. This file format preferred by the Region because it is a format accepted by most individuals and organizations as a universal file exchange format.
Section 4 - Region Dues and Fees
4-4-1 The Region shall charge members $10.00 per year for annual dues.
4-4-2 The Region annual dues shall be paid to the Division Registration Coordinator with the National and Central Division dues.
4-4-3 The Region may establish program fees to defray the cost of providing training programs.
4-4-4 Fees collected for programs must be submitted to the Region Treasurer. They will be treated as general receipts and may be used to defray the total operating expenses of the Region rather then specifically for the program collecting them. Central Division P&P, Chapter 5 Treasury Operations, Program Fees.
4-4-5 The Region shall charge a program fee for seminars, clinics, workshops, and evaluations. Additional fees may be charged to defray Region or other expenses with prior approval of Region Director or Treasurer.
4-5-1 Region funds shall be deposited in the Region checking account.
4-5-2 All funds received for Region programs (seminars, clinics, events, workshop, evaluations, and reimbursements from Division) shall be remitted to the Region Treasurer within fourteen (14) days of receipt for deposit in the Region checking account.
4-5-3 Checks for Region programs shall be payable to the “National Ski Patrol - Central Division, Western Michigan Region”.
4-5-4 Any check for a Region programs payable to an individual member, shall be endorsed by the individual to “National Ski Patrol - Central Division, Western Michigan Region.”
4-5-5 Every cash receipt for Region programs shall be reported to the Region Treasurer stating the date of receipt, amount, remitter’s name, program, and reason for payment.
Section 6 - Disbursements of Funds
4-6-1 All requests for expenses, reimbursements and subunit transfers must be submitted directly to the Region Treasurer by the individual incurring the expense. Any disputes between the Region Treasurer and the requesting party shall be decided by the Region Director. The Region Treasurer will review and approve the request.
4-6-2 Disbursements of Region funds shall be in accordance with National, Division, and Region Policies and Procedures.
4-6-3 No reimbursement shall be made unless the requester has certified the request.
4-6-4 The Region will not refund individual email expenses. National P&P §#4.4.3(A).
4-6-5 No disbursements for expenses or reimbursements shall be made unless invoices, receipts, or other documentation is submitted to the Region Treasurer. The Region Treasurer may waive this requirement upon showing of good cause and certification by the requester. National P&P §4.4.3(A).
4-6-6 Specific policies and procedures shall be used for the disbursement of funds for (a) Region Operation Expenses, (b) Region Travel Expenses, (c) Division Expenses, and (d) Special Activities.
4-6-7 Region Operation Expenses are defined as those expenses for Region activities incurred by approved Region member, excluding a member’s mileage, lodging and meal expenses. Meal expenses that are incurred as an integral part of an approved Region activity are considered a Region Operating Expense.
4-6-8 Region Travel Expenses are defined as mileage, lodging, and meal expenses incurred by an approved member traveling to and from approved Region activities.
4-6-9 Division Expenses are defined as those expenses incurred by the approved members to attend approved Division activities requiring Region involvement.
4-6-10 Special Activities are defined as those activities designated by the Region Director or Region Advisor Committee where expenses incurred are eligible for reimbursement.
4-6-11 Reimbursements shall be in paid in the following priority: (a) Division Expenses, (b) Region Operating Expenses, (c) Region Mileage Expenses, (d) Region Lodging Expenses, (e) Region Meal Expenses.
4-6-12 Subject to 4-6-11, reimbursements shall be paid in the following priority: (a) Region Director, (b) Region Staff, (c) Region Instructor Trainers & Instructors, and (d) other members.
4-6-13 A Region member may elect to donate his or her reimbursement to the Region.
Section 7 - Disbursements for Region Operating Expenses
4-7-1 Region expenses shall be reviewed and approved pursuant to 4-6-1 through 4-6-12.
4-7-2 Requests for reimbursements shall be made on a “Region Operating Expense Voucher” form, accompanied by documentation required by 4-6-5.
4-7-3 Only one Region expense may be reported on a single Region Operation Expense Voucher. More than one Voucher may be filed for a single activity.
4-7-4 Request for reimbursements for Region Operating Expenses must be certified as follows:
CERTIFICATION
I certify that the above operating expense was incurred while conducting
approved activities of National Ski Patrol – Central Division, Western Michigan
Region. I declare that this voucher (including accompanying receipts) has been
examined by me and to the best of my knowledge and belief is true, correct,
complete, and made in good faith.
Signed _____________________________________________________ Date
____________
Printed _____________________________________________________
Section 8 - Disbursements for Region Travel Expenses
4-8-2 Sections Chief and Patrol Representatives may request reimbursement for Region Travel Expenses only if they are acting in an approved Region capacity.
4-8-3 The Region is not required or obligated to reimburse Region members under the provisions of this section, but may make partial or full reimbursements at its sole discretion.
4-8-4 No advances are allowed for Region Travel Expenses.
4-8-5 Reimbursement requests for Region Travel expenses shall be submitted on a Region Travel Expense Voucher form, accompanied by documentation required by 4-6-5.
4-8-6 No receipts are required for travel expenses reimbursed at a fixed rate per mile, only certification of start point, destination, and miles traveled.
4-8-7 Requests for reimbursements for Region Travel Expenses must be certified as follows:
CERTIFICATION
I certify that the above travel expenses were incurred while
participating in activities of National Ski Patrol – Central Division, Western
Michigan Region. I understand and agree that the Region is not required or
obligated to reimburse me for these expenses. I declare that this voucher
(including accompanying receipts) has been examined by me and to the best of my
knowledge and belief is true, correct, complete, and made in good faith.
Signed ____________________________________________________ Date
____________
Printed ____________________________________________________
4-8-8 Reimbursement requests from those who are not Region Staff must be approved by the Region Staff Member responsible for the activity, and Region Treasurer.
4-8-9 Maximum reimbursement for mileage expenses
shall be $0.32 per mile.
Central Division P&P, Chapter 5.
4-8-10 Lodging costs shall be reimbursed at one-half the double room rate, with the reimbursement subject to the submission of receipts. Central Division P&P, Chapter 5.
4-8-11 Meal costs shall be reimbursed up to a maximum rate of $30 per day, with the reimbursement subject to the submission of receipts. No expenses for alcohol can be reimbursed. Central Division P&P, Chapter 5.
4-8-12 Group lodging shall be reimbursed up to a maximum rate of $40 per person per day, with the reimbursement subject to the submission of receipts.
4-8-13 If sufficient funds are not available to pay all allowed and approved travel expenses; the Region Treasurer shall pay the mileage expenses first, then lodging expenses, and finally meal expenses.
Section 9 - Disbursements for Division Expenses
4-9-1 Region members being reimbursed by Division shall fully report the amount and nature of the reimbursement to the Region Treasurer.
4-9-2 An approved member may request from the Region expenses for participation in Division activities which expenses have not been fully reimbursed by Division.
Section 10 - Advances for Expenses
4-10-1 Advances for expenses must be approved by the Region Director.
4-10-2 Requests for advanced funds for Region Operation Expenses, and Division Expenses shall be submitted on a “Request Expense Advance Voucher” form provided by the Region Treasurer.
4-10-3 Advances for expenses shall not be approved for Region Travel Expenses.
4-10-4 Advances for expenses may not exceed one-half
the expected total expense.
NSP Policies & Procedures, §4.4.3(G).
4-10-5 Advances for expenses are discouraged because of the complexity and high margin of error involved in the bookkeeping process. National P&P, §4.4.3(G).
4-10-6 Advances for expenses shall not be made more than 28 days before the activity or the commitment of funds.
4-11-1 If directed by the Region Director, a budget shall be prepared and adopted according to the provisions of this section.
4-11-2 The Region Treasurer shall act as the coordinator for development of the budget.
4-11-3 At the May Region meeting, the Region Advisory Committee shall discuss and establish goals and objectives for the next year’s budget.
4-11-4 At a date set by the Region Director, the Region Director and Region Staff members shall prepare and submit proposed budgets to the Region Treasurer.
4-11-5 The budget may be divided into the following groups: Administration, Avalanche, Awards, Blue & Gold, Communications, Financial, Leadership Development, Mountain Travel & Rescue, OEC, Ski Instruction, Toboggan, and Region Travel.
4-11-6 Region Travel Expenses will only be included in the Region Travel budget, and not included in other budgets.
4-11-7 Division expenses will be budgeted in Administration budget, including Division travel expenses.
4-11-8 The Division Hill Clinic held in lower Michigan (Boyne) shall be considered a Region activity and budgeted in the Toboggan or Ski Instruction group.
4-11-9 The budget proposals shall be submitted on forms provided by the Region Treasurer.
4-11-10 The Region Treasurer shall consult with Region Staff and Region Director about the details of their proposed budget; and develop a recommended budget.
4-11-11 The Region Treasurer shall prepare a Proposed Budget Report showing the amounts requested by the Region Staff and the amount recommended by the Region Director or Region Treasurer.
4-11-12 Within thirty (30) days of the date set to submit the Proposed Budget, the Proposed Budget Report shall be emailed to the Region Director, Region Staff, Section Chiefs, and Patrol Representatives.
4-11-13 Within thirty (30) days of the date of the Proposed Budget Report is emailed, comments must be sent by email to the Region Director and Region Treasurer.
4-11-14 The Region Director and Region Treasurer shall consider the comments and establish a budget for final consideration.
4-11-15 The Region Director shall determine the method by which the Approved Budget is adopted.
4-11-16 The Region Staff shall conduct their programs in accordance with the Approved Budget.
Section 12 - Subunits Financial Requirements
4-12-1 Cash funds of the Region Subunits shall be kept in checking, savings, or money market investment accounts or bank certificates of deposit in a recognized and insured financial institution.
4-12-2 All cash accounts shall be balanced and reconciled every month.
4-12-3 It is recommended that at least one-year of expenses be available for immediate withdrawal, i.e. in a demand deposit or savings account, and that no funds be kept in accounts with a term greater then one-year.
4-12-4 Upon request from a Subunit, the Region Treasurer shall provide it with a “Certificate of Authority” to open and maintain financial accounts.
4-12-5 The title of all Region Subunit accounts and certificates of deposit shall be National Ski Patrol - Central Division, Subunit Name. National P&P §4.5.3.
4-12-6 The Subunit shall provide financial institutions with the Central Division Federal Tax ID number. National P&P §3.1.3 and §4.5.3.
4-12-7 At least two members of the Subunit shall be authorized signatories on the accounts and, any one of them may sign. The preferred signers would be a Patrol Representative or Section Chief, and a Treasurer.
4-12-8 All Subunits shall provide the Region Treasurer with the name and address, of any entity holding Subunit funds and the account number of each account.
4-12-9 It is recommended that each Subunit appoint a Treasurer, unless the level of financial activity does not warrant a Treasurer position. Each Subunit should review its current financial accounting procedures, and determine whether it would be advisable to adopt the Region Excel spreadsheet accounting system that provides immediate preparation of Division and Subunit financial reports.
4-12-10 Any account or new account under control of Region members, other than named above, must consult the Region Director and Region Treasurer regarding the account title and federal Tax ID number.
4-12-11 Subunits shall prepare a financial report for the fiscal year ending June 30 of each year.
4-12-12 The report shall be on a form provided by the Region Treasurer, or the form of the Subunit if it contains the same information.
4-12-13 The starting cash balance of the Financial Report must be the same as the last years ending cash balance.
4-12-14 All fund raising receipts and disbursements shall be reported separately (two lines), not as a single net amount (one line).
4-12-15 The report shall list names, addresses, and amount of donations exceeding $5,000 from a single individual or entity. National P&P, Chapter 4, Finance, Exhibit B.
4-12-16 The “Disbursements – Registration“ line (d1) must be the “annual registrations paid out to the next higher reporting level. Dues represent monies paid as dues to the next higher level or dues in another organization.” The amount must be equal to the number of registered regular patrollers times the sum of the National, Division, and Region dues; plus the number registered “lifetime” patrollers times the sum of the Division and Region dues. A “lifetime” member is defined by National P&P §7.8.
4-12-17 All Sections operating separate fund raising accounts, such as Ski Swaps, shall prepare, certify, and submit a separate financial report to the Section Chief, Patrol Representatives, and the Region Treasurer.
4-12-18 Report all cash adjustments on the "Adjustments" line.
4-12-19 All funds transferred between Subunits (region, sections, patrols, ski swaps, fund raising units) within the Western Michigan Region shall be reported as "Transfers from subunits" or "Transfers to subunits.” This does not apply to dues or payments to Division and National offices.
4-12-20 Subunit year-end financial reports are due no later than August 15 of each year.
4-12-22 Subunits shall mail an original signed and certified report to the Region Treasurer. An electronic copy may be sent to the Region Treasurer; however, a certified and signed original must be mailed.
4-12-23 A copy of Patrol reports and fund raising reports must be mailed to the Section Chief.
4-12-24 Financial records shall be retained for a minimum of four (4) completed fiscal years, plus the current year in progress; and shall keep records that verify the organization’s basis in property for as long as they are needed to figure the basis of the original or replacement property; and as long as they may be needed for the administration of any provision of the Internal Revenue Code.
4-12-25 All subunits shall record and deposit intra-region cash transfers in the same fiscal year as the disbursement was recorded.
4-12-26 The Region Director or Region Treasurer may require subunits to submit additional financial information to ensure that the subunits are in compliance with all financial reporting requirements.
March 10, 2004 – Adopted
November 29, 2004 – Editorial Corrections
October 12, 2005 – Amendments
May 6, 2006 – Amendments.
October 18, 2006 – Amended 4-12-17, and added 4-12-25, 4-12-26.