To establish consistent budgeting policies and accounting procedures:
CCSPS is a 501 (c) (3) tax exempt, non-profit organization. We do not pay sales tax. Anyone who
anticipates making purchases must request a copy of the squadron’s tax exempt Staples Rewards Card and
a copy of the ST-2 Mass Certificate of Exemption. In addition to Staples, the squadron is, for example, on
file with several printers, Best Buy, BJ’s Warehouse, and Radio Shack in the Hyannis Cape Town Plaza
(Kmart plaza). Every effort should be made to present tax exempt documentation and prevent paying sales
tax. As necessary, contact the treasurer before making a purchase.
Expenses must be approved by the executive committee prior to committing the squadron to an expenditure
unless it is included in the current CCSPS budget. If there is a question whether an expenditure is
budgeted, contact the treasurer.
When an expenditure is approved by the executive committee, the approval must be in the executive
committee meeting minutes. The date of executive committee meeting approval is the date entered on the
form.
Reimbursements are made by check without exception.
Reimbursements are not made without the appropriate form completed by the responsible member.
To better organize financials, the forms require three transaction characteristics: Department, Activity, and
Description. Refer to the Chart of Accounts link for a list of activities and descriptions.
On the income form, for each payee list whether payment was made by cash or check. List each check
number. For a long list of individual receipts use a spreadsheet. See the spreadsheet blank template.
Submit separate expense reimbursement request forms for multiple accounting descriptions for
expenditures under an activity: e.g., postage, printing, office supplies. This greatly improves and expedites
allocation to the activity and description for budget and auditing accuracy.
Make sure the date is entered on the Submit Date line on each form. This date uniquely identifies the
submission and is referenced in a number of areas for accounting and auditing purposes.