Policy & Procedures

Policy & Procedures

National Association of County Collectors, Treasurers and Finance Officers

POLICIES AND PROCEDURES

Established July, 1999

POLICIES & PROCEDURES ARE CURRENTLY UNDER REVIEW

TABLE OF CONTENTS

I. Policy and Procedures Manual Generally
A. Purpose
B. Updating
C. Disclaimer

II. Committees Generally
A. Executive Committee
B. Board of Directors
C. Standing Committees

1. Audit Committee Constitution, Bylaws and Resolutions Committee Legislative Committee
2. Nominations Committee
3. Policies and Procedures Committee
4. Budget Committee
5. Conference Committee
6. Membership, Sponsor, and Public Relations Committee
7. Education Committee

III. Liaison and Special Assignments
A. State Association Liaison
B. GFOA Liaison
C. IACREOT Liaison
D. GASB Liaison
E. NACo Board Member
F. Sergeant at Arms
G. Historian
H. Parliamentarian
I. Chaplain
J. Member Services

IV. Communications Services
A. NACCTFO Newsletter
B. Electronic Database
C. NACo Website
D. Conference Calling

V. Conferences and Meetings Generally
A. Legislative Conference
B. Annual Conference
C. Education Committee Meeting and Executive Board

VI: Education and Certification
A. Administration of Program
B. UM Agreement
C. Certification Criteria

VII. Reimbursement of Expenses
A. Claim for Reimbursement
B. President's Travel
C. Past President's Travel
D. Travel - General
E. Credit Card

VIII. Associate Membership
A. Application and Agreement Form
B. Invitation to Join
C. Policies

IX. Forms
A. Sample Dues Notice
B. Claim for Reimbursement
C. Associate Membership Application
D. Victor Martinelli Award Application
E. Professional Certification Application
F. Committee Year-End Report

POLICY AND PROCEDURES MANUAL GENERALLY

A. PURPOSE:
The Policy and Procedures Manual is designed to:
* Provide an organizational guide for NACCTFO members;
* Delineate the NACCTFO organizational structure;
* Identify Officer and Board members; establish duties and responsibilities; and assigned committee memberships.

B. UPDATING:
Any revisions should reflect the fiscal year (FY) in which the revision was
made annotated to the bottom lower left-hand side of the revised page.

C. DISCLAIMER:
The Policy and Procedures Manual is constructed to provide a guide to NACCTFO members relating to operations of The National Association of County
Collectors, Treasurers and Finance Officers. The Manual is not to be construed in any manner as a legal or binding document for Association Officers, Board members, Committee Chairs, or each and any treasurer or finance officer.

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NUMBER OF MEMBERS

MEMBER SELECTION

Officers - Elected by full membership

Those specified in Section 9 Article VII of the NACCTFO bylaws

OFFICERS	COMMITTEE MEMBERSHIPS	RESPONSIBILITIES
PRESIDENT	EX OFFICIO MEMBER OF ALL	Represent and carry out the purpose of the Association Appoint all Committees except Executive *Supervise all functions of NACCTFO
PRESIDENT - ELECT	AS APPOINTED BY PRESIDENT	Perform duties of President in the absence of President Oversee the duties assigned to Conference, Membership, Sponsorship and Public Relations, Legislative Committee, Budget and Audit Committees * Procure any and all honorariums and gifts
FIRST VICE - PRESIDENT	AS APPOINTED BY PRESIDENT	Oversee duties assigned to the Education Committee Oversee Member Services *Serve as State Assn. Liaison
SECOND VICE - PRESIDENT	AS APPOINTED BY PRESIDENT	*Oversee duties assigned the Constitution, By Laws and Resolutions Committee and Policy and Procedures Committee
SECRETARY	AS APPOINTED BY PRESIDENT	Keep a record of all proceedings Safely keep all records Prepare and distribute minutes of meetings Maintain current copies of bylaws and all revisions *Maintain current copy of Association policies
TREASURER	AS APPOINTED BY PRESIDENT	Keep an accurate roll of all Treasurers and Finance Officers Mail dues notices annually Deposit all funds Pay claims Serve as chairperson of the Budget Committee Furnish prospective associate members with membership applications Furnish associate members with current roster, bylaws, and policies for associate members Notify NACo of current roster information, including associate members Make a detailed financial report of the affairs and conditions of the association quarterly and annually Make available timely all books and records to audit committee
IMMEDIATE PAST PRESIDENT	AS APPOINTED BY PRESIDENT	*Serve as chair of the Nominations Committee
NACo BOARD MEMBER	AS APPOINTED BY PRESIDENT	*NACCTFO representative to board of NACo

B. BOARD OF DIRECTORS

CHAIRPERSON	President - Elected
REPORTS TO	Full Membership
NUMBER OF MEMBERS	Two Directors from each State, Executive Board members, all Past Presidents
TERMS OF OFFICE OF DIRECTORS	From the time of election until successors are named
MEMBER SELECTION	Directors named from State Ass. and elected by membership of NACCTFO in accordance with Article VI, Section 2 of the NACCTFO bylaws
DUTIES	Deliberate and consider each act or decision of the Executive Committee and approve or reject each on its merits

C. STANDING COMMITTEES

COMMITTEE NAME	AUDIT COMMITTEE
CHAIR SELECTION	Appointed by President
REPORTS TO	Executive Committee
MEMBER SELECTION	Appointed by President
COMMITTEE PURPOSE	To audit the financial records of NACCTFO for the preceding fiscal year and produce an audit report Recommend changes in accounting methods and financial records maintenance
TYPICAL DUTIES AND RESPONSIBILITIES	Review past years revenue to account for all funds received and ensure proper deposit into the active bank account Review past years expense items to ensure budget compliance and expenditure authorization Verify contract payments complied with contract documents Verify investment holdings and interest earnings *Submit an audit report by the Executive Board meeting / Education meeting in the fall of each year
POLICY RESPONSIBILITIES	None

COMMITTEE NAME	CONSTITUTION BY-LAWS & RESOLUTIONS
CHAIR SELECTION	Appointed by President
REPORTS TO	Executive Committee
MEMBER SELECTION	Appointed by President
COMMITTEE PURPOSE	Review Constitution and Bylaws proposed changes and present to Executive Board for review and membership for vote Prepare and/or submit resolutions to the Executive Board for review and membership for vote
TYPICAL DUTIES AND RESPONSIBILITIES	Prepare new Bylaws or revisions approved by NACCTFO Ensure Executive Secretary updates and keeps current the Bylaws *Assist committees with Bylaws proposals and/or resolutions
POLICY RESPONSIBILITIES	NACCTFO Bylaws

COMMITTEE NAME	LEGISLATIVE
CHAIR SELECTION	Appointed by President
REPORTS TO	Executive Committee & Board of Directors
MEMBER SELECTION	Appointed by President
COMMITTEE PURPOSE	*To coordinate all Legislative issues and concerns of NACCTFO
TYPICAL DUTIES AND RESPONSIBILITIES	Review and recommend legislative platform Recommend positions on legislation affecting membership Take necessary action on legislation Communicate with NACo on legislative issues Request necessary information and participation as required Report to Executive Board and membership regularly
POLICY RESPONSIBILITIES	None

COMMITTEE NAME	NOMINATIONS
CHAIR SELECTION	Immediate Past President
REPORTS TO	Executive Committee
NUMBER OF MEMBERS	Seven (7)
MEMBER SELECTION	Appointed by President in accordance with Bylaws, Article VI, Section 3
COMMITTEE PURPOSE	*Recommend a slate of officers of NACCTFO for the succeeding year
TYPICAL DUTIES AND RESPONSIBILITIES	Review potential members to determine interest and willingness to serve Review performance and determine status of current officers Contact potential candidates to determine willingness to serve Present slate of Officers for Executive Committee considerations no later than May of each year and to the membership at the annual meeting
POLICY RESPONSIBILITIES	None

COMMITTEE NAME	POLICIES AND PROCEDURES
CHAIR SELECTION	Appointed by President
REPORTS TO	Executive Committee
MEMBER SELECTION	Appointed by President
COMMITTEE PURPOSE	*To oversee and update new or revised policies and procedures
TYPICAL DUTIES AND RESPONSIBILITIES	Prepare new or revised policies and procedures approved by NACCTFO Ensure that the policies and procedures manual is updated * Assist committees with policy and procedure revisions Ensure distribution of policy and procedure changes Ensure the secretary updates and keeps current the policies and procedures manual
POLICY RESPONSIBILITIES	Policy and Procedures

COMMITTEE NAME	BUDGET
CHAIRPERSON	Treasurer
REPORTS TO	Executive Committee
MEMBER SELECTION	Appointed by President
COMMITTEE PURPOSE	*To recommend future fiscal year dues structure for membership classes, and submit to the Executive Committee a proposed budget for the next fiscal year
TYPICAL DUTIES AND RESPONSIBILITIES	Review past association revenue and expense performance to budget targets and goals Analyze and recommend revisions to current fiscal year budget Review membership numbers and propose dues structure Coordinate with the Education Committee on their budget needs Review contracted services for contract renewal and possible fee increases Submit proposed budget to the Executive Committee for action prior to the annual conference
POLICY RESPONSIBILITIES	None

COMMITTEE NAME	CONFERENCE
CHAIR SELECTION	Appointed by President
REPORTS TO	Executive Committee
MEMBER SELECTION	Appointed by President
TYPICAL DUTIES AND RESPONSIBILITIES	Evaluate potential sites for future meetings and make recommendations to the Executive Committee as to conference activities Coordinate meeting arrangements with the President and the Education Committee Coordinate with the Membership, Sponsor, and Public Relations Committee sponsored function plans Work with the Budget Committee on conference expenses Work with the hotel and NACo to arrange for conference functions Communicate with the treasurer concerning any conference expense needs
POLICY RESPONSIBILITIES	None

COMMITTEE NAME	MEMBERSHIP, SPONSOR AND PUBLIC RELATIONS
CHAIR SELECTION	Appointed by President
REPORTS TO	Executive Committee
MEMBER SELECTION	Appointed by President
TYPICAL DUTIES AND RESPONSIBILITIES	Encourage Treasurers and Finance Officers to become active members of NACCTFO Contact Associates with membership information and encourage their participation Coordinate with Treasurer and NACo to assure members receive benefits Address any membership issues with the Executive Board *Work with Conference Committee and associates to coordinate sponsorships for conference events
POLICY RESPONSIBILITIES	None

COMMITTEE NAME	EDUCATION AND CERTIFICATION
CHAIRPERSON	Appointed by President
REPORTS TO	Executive Committee
MEMBER SELECTION	Appointed by President
COMMITTEE PURPOSE	To oversee all NACCTFO education programs Certify program completion of County Treasurers, Tax Collectors, Trustees or Finance Officials
TYPICAL DUTIES AND RESPONSIBILITIES	Coordinate all NACCTFO education programs Coordinate certifications Present annual education recommendations to monitor the on-going contractual agreement with UM Report to the Executive Committee at each conference and annually to the association Coordinate with the Conference Committee on educational needs Promote educational programs through the newsletter, mailings, etc.
POLICY RESPONSIBILITIES	Education and Certification Administrative guidelines

LIAISONS AND SPECIAL ASSIGNMENTS

A. through D. Various liaisons: Appointed by President to provide communications between NACCTFO and other professional organizations.

E. NACo Board Member: Immediate Past President serves as NACo Board member in accordance with NACCTFO Bylaws, Section 7 of Article VII.

F. Sergeant at Arms: Appointed by President, shall call members into session and assure order during meetings.

G. Historian: Appointed by President, shall keep and record details of NACCTFO history as appropriate.

H. Parliamentarian: Appointed by President, shall see that meetings are conducted by parliamentary procedures and address any procedural issues that arise.

I. Chaplain: Appointed by President, shall provide chaplain services at meetings and other NACCTFO events whenever requested to do so by the President.

J. Member Services: Appointed by President, shall act as liaison between Executive Board and members, assuring that members receive pertinent services and any concerns are brought to the Executive Board.

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SECTION IV:

COMMUNICATION SERVICES

A. NACCTFO Newsletter - TREASURY MARKS

The President shall see that a newsletter is produced not less than twice in a fiscal year.
The newsletter shall be furnished to all treasurers, tax collectors, trustees and finance officers, staff members, and associate members listed in the NACCTFO directory.

Newsletters shall contain the following as needed:

Message from the President
List of officers and contact information. (Each issue)
Notice of Upcoming Meetings, place, time, dates, and agendas. (Each issue)
Registration Information.
Pending Resolutions and information regarding Legislative Platform of NACCTFO
Education Program news and information regarding certification process.
List of Directors/Committee Assignments at least once in a fiscal year.
Victor Martinelli Award application and information.
News of Interest regarding members
Dues Statement and Information
Proposed Bylaws/Policy changes
Educational Articles

Newsletters shall be scheduled for mailing prior to conferences with ample time allowed for members to register and attend upcoming sessions.

B. ELECTRONIC DATABASE

The NACCTFO Database Project is intended to create a definitive compilation of members and other interested parties for the purpose of sustaining a grass-roots network aimed at influencing Congress and the Federal government. Creating an enhanced and accurate membership directory is an obvious ongoing need of NACCTFO.

The president shall annually appoint a member to oversee the database project and to communicate current information to the treasurer and newsletter chairperson.

A directory of treasurers, tax collectors, finance officers, and trustees shall be produced no less than bi-annually and shall be furnished to members in a format to be determined by the President and Executive Board.

C. NACo WEBSITE

A website containing current information regarding NACo activities is available at http://www.naco.org.

Registration for meetings can be accomplished through the website.

Information regarding individual counties and officials is available through the website

D. Conference Calling

The President shall arrange for conference calling to conduct association business between regular meetings. Any business conducted by conference call shall be considered to have the same effect as a regular meeting.

NACCTFO committee chairs may also conduct committee business by conference call

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SECTION V:

CONFERENCES AND MEETINGS GENERALLY

A. Legislative Conference

In accordance with NACCTFO Bylaws, Article XI, Section 1. Conferences, NACCTFO will meet annually in conjunction with the NACo Legislative Conference, in Washington D.C. in February and/or March.

An education program will be presented at the Legislative Conference and a business meeting will be held. The agenda will be arranged to allow members to attend NACo functions as well as NACCTFO meetings and functions.

Members will be informed of legislative issues and opportunities will be made available for lobbying at the Capitol.

B. Annual Conference

In accordance with NACCTFO Bylaws, Article XI, Section 1, Conferences, NACCTFO will meet annually in conjunction with the NACo Annual Conference, held in July.

An education program will be presented. A business meeting will be held. Election of officers will be held as well as installation of officers. Annual presentation of awards will be held. The agenda will be arranged to allow members to attend NACo functions as well as NACCTFO meetings and functions.

C. Education Committee Meeting and Executive Board

The President will call an annual joint Education Committee/Executive Board meeting to be held in the Fall for the purpose of meeting with University of Missouri-St. Louis staff and planning the education program for the ensuing year. Other business of the Executive Board will be conducted in conjunction with the Education planning meeting.

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SECTION VI:

EDUCATION AND CERTIFICATION

A. ADMINISTRATION OF PROGRAM

I. The National Association of County
Collectors, Treasurers and Finance Officers has authorized the University of Missouri-St. Louis to facilitate the certification program.

a. Adherence of high standards is prescribed by the criteria as adopted by the Board of Directors of the Association.

b. The University of Missouri-St. Louis provides record keeping service for attainment of certification.

c. Treasurers who have successfully advanced to completion of the program will be awarded a diploma and the appropriate title per University of Missouri-St. Louis.

B. UM AGREEMENT

1. Agreement: There shall be a current agreement with UM for the provision of Education Seminars.

2. Seminars: The UM Seminars are as follows:

a. Programs will consist of two seminars - Washington, D.C., one; Annual NACo conference.
(12 hours in Washington D.C., 12 hours at annual NACo Conference.)

b. UM and Education Committee will determine seminar content and topics in the fall prior to the February Conference in Washington, D.C.

C. CERTIFICATION PROGRAM FROM UM

1. Certification Standards - Qualification for receipt of a diploma issued by approval of The National Association of County
Collectors, Treasurers and Finance Officers is as follows:

a. Currently serving as a county treasurer or tax collector, trustee, or finance official.

b. Possess a minimum of two years experience in elective or appointed office.

c. Completed 21 hours of approved curriculum for Certified Financial Official, 60 hours for Certified Finance Executive, 84 hours for Certified Finance Professional, 100 hours for Certified Finance Master; at any of the conferences listed in subsection B. II. a.; that encompasses Management, Public Relations, Personnel Management, Fiscal Management and Budgeting.

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SECTION VII:

REIMBURSEMENT OF EXPENSES

A. CLAIM FOR REIMBURSEMENT

All claims submitted to the Treasurer for payment by NACCTFO must be submitted on the Claim for Reimbursement approved by the Board of Directors. Claims must be accompanied by original receipts and must be in accordance with adopted budget items and all adopted policies of NACCTFO.

The President shall have the authority to grant reimbursement of travel expenses for members to travel on behalf of NACCTFO with reimbursement from President's Travel in accordance with adopted policies. All such claims must be approved by the President prior to submitting to the Treasurer.

B. PRESIDENT'S TRAVEL

The Budget Committee shall present, at the annual meeting, a budget for the following fiscal year. The Budget Committee shall include and fund, as a part of the budget process, a fund entitled "President's Travel". The purpose of the fund is to reimburse the President for travel expenses as may be required in conducting NACCTFO business.

The President shall comply with all NACCTFO adopted policies regarding travel reimbursement.

The President shall have the authority to grant reimbursement of travel expenses to be paid for members traveling on behalf of NACCTFO business and at the request of the President. Typical reimbursed travel are: legislative efforts in Washington, D.C., future meeting sites, and hotel/lunch reimbursement for the Education/Executive Committees meeting annually.

The President may authorize reimbursement of travel expenses for members on an "as needed" basis when sufficient funds are available and he/she desires to do so.

Should the President determine that sufficient funds will not be available in President's Travel, a request for additional funding shall be made to the Executive Board prior to incurring the expenses.

C. PAST PRESIDENT'S TRAVEL

The Budget Committee shall present, at the annual meeting, a budget for the following fiscal year which shall include and fund, as a part of the budget process, a fund entitled "Past President's Travel". The purpose of the fund is to reimburse the Immediate Past President for travel to NACo as the NACCTFO representative to the NACo Board of Directors.

The Immediate Past President shall comply with all NACCTFO adopted policies regarding travel reimbursement.

Should the Immediate Past President determine that sufficient funds will not be available in Past President's Travel, a request for additional funding shall be made to the Executive Board prior to incurring the expenses.

D. TRAVEL - GENERAL

It shall be the policy of NACCTFO to reimburse travel expenses in accordance with the following:

1. Reimbursement shall be for the actual cost of travel, with the exception of private car use, which cost will be reimbursed at the current Internal Revenue Service per mile rate.

2. Reimbursement shall be made for actual travel expenses only and shall not include personal expenses (i.e. personal phone calls, entertainment outside of hosted functions at a conference, extended stays for personal reasons). Reimbursement shall include transportation, gas, food, parking, registration fees and other expenses deemed to be necessary for the travel to take place.

3. NACCTFO shall not make reimbursement for spouses, other guests or staff travel.

4. Reimbursement shall be provided up to amounts authorized by the adopted budget. Any expenses incurred above budgeted amounts prior to obtaining approval by the Executive Committee shall not be reimbursed.

5. All travel claims must be submitted on the approved NACCTFO claim form, and any special travel authorized by the President must have the President's approval on a claim prior to submittal to the Treasurer.

6. All claims shall be accompanied by original receipts.

E. CREDIT CARD
Credit card issuance and cancellation will be the responsibility of the NACCTFO Treasurer as authorized by the Bylaws. The Treasurer and President are authorized to enter into an agreement with a banking institution for credit card services. The limit of credit shall be as set by the Bylaws. Credit cards will be issued to the President and Treasurer to pay for the necessary NACCTFO travel, meals, postage, and other expenses authorized by the NACCTFO budget. All payments are subject to the NACCTFO Budget.

All original receipts, along with credit card receipts, shall be submitted to the Treasurer immediately after the charges are incurred to allow the Treasurer to reconcile to the monthly statement and properly document charges.

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SECTION VIII:

ASSOCIATE MEMBERSHIP

SECTION IX:

FORMS

You must have Adobe Acrobat Reader to view and/or print out the following forms. To download free, click on the icon below.

A. Sample Dues Notice
B. Claim for Reimbursement
C. Associate Membership/Sponsor Application
D. Victor Martinelli Award Application

E. Candidate Nomination Form

F. W-9 Request for TIN


The National Association of County Collectors, Treasurers and Finance Officers