DIVISION TREASURER INTRODUCTORY …...Some advantages of having elected this service are: • It’s free to the division. • As treasurer, you will have less day-to-day paperwork

DIVISION TREASURER INTRODUCTORY INFORMATION

TABLE OF CONTENTS Page

• Introduction – APA Accounting Services .................................................................... 2 • Accounting Services and Financial Reporting ............................................................ 3 - 4 • Division Chart of Accounts .......................................................................................... 5 - 6 • Important Financial Practices ..................................................................................... 7 - 11 • Contracts and Grants Activity ...................................................................................... 12 • Forms and Samples ...................................................................................................... 13 - 23

APA ACCOUNTING STAFF: ARCHIE L. TURNER, Chief Financial Officer NANCY L. PINA, Deputy Chief Financial Officer, Accounting Operations HOLLY FLYNN, Manager, Accounting Services TERRANCE KEY, Staff Accountant CASEY ALBERTI, Staff Accountant SAHRA ALI-SWANGIN, Accounting Services Technician JENNIFER ALDRIDGE, Director of Accounting – Division Tax

January 2015

APA ACCOUNTING SERVICE

Congratulations on your new position as treasurer of one of the divisions of APA! This packet provides you with useful information regarding the execution of your duties as treasurer.

Your division has elected to use accounting services facilitated by the APA Accounting Office. As a result, your division accounting transactions will be processed by our Division Accounting Team at your direction and authorization.

Some advantages of having elected this service are:

• It’s free to the division.

• As treasurer, you will have less day-to-day paperwork to handle while still maintaining control over the division's finances.

• There is consistency in the classification of revenues and expenses from year to year and from one treasurer to the next.

• Year-end reports and tax filings, such as 1099s, are prepared and filed for the division.

• Financial records are stored/archived for at least seven years.

• Should you elect to deposit funds in other investments (e.g. certificates of deposit, mutual funds, etc.), APA staff will assist in the administrative process of establishing an account and investing the funds, as directed by you.

• The division will operate under the accounting policies and internal control procedures tested and reviewed by APA's independent auditors.

You will interact with our Division Accounting Team for your day-to-day accounting. You can reach them:

by phone: (202) 336-6083 (Holly)

(202) 336-5581 (Terrance)

(202) 336-5823 (Casey)

(202) 336-5609 (Sahra)

by fax: (202) 336-5816

by mail: Division Accounting

P.O. Box 90220

Washington, DC 20090

by email: [email protected]

While this packet covers typical division activity that you will handle, you might find you have questions or issues that arise during your term as treasurer. The Division Accounting Team is always available to help answer those questions or address those issues. Please feel free to contact them if you need help in any way.

ACCOUNTING SERVICES AND FINANCIAL REPORTING

Throughout each month, you will send disbursement requests, cash receipts, and other accounting entries directly to the Division Accounting Team. This section provides information about the procedures used to submit and process these items. Please note that forms shown in italics can be found in Forms and Samples.

• Disbursements: You will approve and submit all requests for payment, along with original receipts/documentation, to the Division Accounting Team for processing. To request a disbursement, use the Reimbursement / Disbursement Request form. Indicate the account(s) (and budget code(s) as necessary) that should be charged. Disbursement requests are not processed until “complete” with signature, receipts, etc. Disbursement requests that are complete will normally be processed within ten working days after they are received. In some cases, checks can be cut sooner for special circumstances. A Form W-9 will be required for any new payees as necessary to manage IRS 1099 reporting.

• Receipts: All dues and assessments collected and processed by APA will automatically be recorded on the division's books. Other checks for deposit and credit card payments should be submitted to the Division Accounting Team for processing, and should be accompanied by the Division Receipt Form indicating the accounts to be credited when deposits are made.

Please follow these guidelines when submitting cash receipts:

Organize the checks sent with the form. It is difficult to properly record receipts submitted with no organization.

In cases where a dues check is written on a joint account, where two names are shown on the check, please indicate which person is paying for membership. A simple check mark next to the member’s name is a quick way to provide that information.

If there is no address on a dues check, please provide one. A member address is required.

If a single check is submitted to pay dues for multiple members, please provide a list of names and addresses for every person whose dues are being paid.

Please indicate on all dues check what dues year the check is paying for. This will allow the Division Accounting team to properly record the receipt in the correct year.

If it is possible, providing the eight-digit APA member number for each person paying dues helps greatly.

If you submit a check that is not for membership dues (e.g. contributions, advertising, etc.), please provide a description of what the check is for. This will allow the Division Accounting Team to properly record the receipt in the correct account for reporting on the division’s financial statements.

Some treasurers submit lists of member names, addresses, and statuses along with the Division Receipt Form, as a simple and convenient way to provide the information above. This makes processing cash receipts much more efficient.

From January through November, checks for deposit that are received on the last day of the month will be posted to the next month’s financials. Checks for deposit that are received on the last day of December and any check received in the next year pertaining to the previous year will be posted to December’s financials. Checks cashed in the next year for previous year activity (example royalties) will be applied to the appropriate year up until final close of previous year financials. The Division Accounting team will contact you with deadlines on final closings. Dues received by the division in the current year for credit to the following dues year will be recorded as deferred revenue (Dues Collected in Advance of Service Year) and not recognized as income until the subsequent year.

• Reports: Financial reports will be provided to you, usually within three weeks after month end. Various supplemental reports are provided as well. . If you determine that your division reporting needs are different from what you are receiving, please notify the Division Accounting Team and they will work with you to meet your division’s needs.

You may receive the following reports:

Balance Sheet Income/Operating Statement Budget vs. Actual Report (If Applicable) Bank Statement (If Applicable) Investment Statements (If Applicable) Monthly Activity Reports for:

• Revenue and Expense Transactions ♦ Dues and Assessments Collected through APA Dues Statements ♦ Cash Receipts for: Dues and Assessments Collected by Divisions Other Revenue

♦ Cash Disbursements Outstanding Check List (If Applicable) Accounts Receivable (If Applicable) Interest Receivable (If Applicable) Accounts Payable (If Applicable) Detailed Asset Transactions, if applicable (“Attribute Transaction Journal”) for:

Checking Account, Savings Account, or Investments not held by APA, Travel Advances, Deposits and Advances, and Prepaid Expenses

DIVISION CHART OF ACCOUNTS* INCOME (REVENUES): ACCT # ACCOUNT TITLE ACCOUNT DESCRIPTION

40101 Associate Dues (APA) Division dues collected from associates by APA (For APA use only) 40102 Member Dues (APA) Division dues collected from members by APA (For APA use only) 40103 Fellow Dues (APA) Division dues collected from fellows by APA (For APA use only) 40104 Exempt Dues (APA) Division dues collected from exempt associates, members, and fellows by APA (For APA use only) 40111 New Associate Dues (See Note 1) Division dues collected from new associate members by the Division 40112 New Member Dues (See Note 1) Division dues collected from new members by the Division 40113 New Fellow Dues (See Note 1) Division dues collected from new fellow members by the Division 40115 New Student Dues (See Note 1) Division dues collected from new student members by the Division 40121 Associate Renewals Division dues renewed by associate members 40122 Member Renewals Division dues renewed by members 40123 Fellow Renewals Division dues renewed by fellow members 40125 Student Renewals Division dues renewed by student members 40126 Affiliate Renewals Division dues renewed by affiliate members 40211 Non-APA Member Dues-Associate Dues collected by the Division from non-APA members-associate 40212 Non-APA Member Dues-Member Dues collected by the Division from non-APA members-member 40214 Non-APA Member Dues-Exempt Dues collected by the Division from non-APA members-exempt 40215 Non-APA Member Dues-Students Dues collected by the Division from non-APA members-students 40216 Non-APA Member Dues-Affiliate Dues collected by the Division from non-APA members-affiliate 40217 International Affiliate Dues Dues collected by the Division from international affiliates 40221 College & University Teacher Dues Dues collected by the Division from college & university teachers 40222 Second & High School Teacher Dues Dues collected by the Division from second & high school teachers 40223 Post-doct., Graduate & Undergrad Student Dues Dues collected by the Division from post-doct., graduate & undergrad students 40301 Section Dues-Associate Dues collected by the Division from Section-associates (For Section use only) 40302 Section Dues-Member Dues collected by the Division from Section-members (For Section use only) 40303 Section Dues-Fellow Dues collected by the Division from Section-fellows (For Section use only) 40305 Section Dues-Student Dues collected by the Division from Section-students (For Section use only) 40306 Section Dues-Affiliate Dues collected by the Division from Section-affiliates (For Section use only) 40400 Gift Membership Dues collected by the Division for gift memberships 40420 State Association Dues Dues collected by the Division from state associations 41201 Advertising Income from advertising 41401 Royalties Income earned by the Division from contractual agreements for the use of division

material (See Note 2) 41405 Royalties-Other Income earned by the Division from contractual agreements for the use of division misc. material (See Note 2) 41501 Sales Income from sales of subscriptions, etc. 42001 Grants Income from grants 43005 Contributions Gifts, contributions, bequests, or assignments of royalties by members (See Note 3) 43010 Contributions-Special Gifts, contributions, bequests, or assignments of royalties by members for special

purposes (See Note 3) 43020 Contributions- Section Gifts, contributions, bequests, or assignments of royalties by members (See Note 3) (For Section use only) 44005 Registration Fees/Workshop Fees for workshops, meetings, seminars 45001 Interest-Operating Funds Interest on operating checking and Merrill Lynch money market account 45910 Honorarium/ Stipend for Editorial Office Expense Honorarium or Stipend for the Division’s use. 45990 Other Revenue Income that cannot be classified into the above accounts (See Note 4) 47005 Interest/Dividends-Investments Interest and dividends on investments 47007 Capital Gains-Investments Capital gains on investments 47010 Realized Gain/Loss-Investments Gain/Loss on sale of investment 47020 Unrealized Gain/Loss -Investments Gain/Loss on unsold investments to recognize market fluctuations * Each account listed is used by at least one division

DIVISION CHART OF ACCOUNTS- cont’d EXPENSES: ACCT # ACCOUNT TITLE ACCOUNT DESCRIPTION

55010 Consultant/Contractual Fees For services rendered (SSN/EIN required) (See Note 5) 56010 Convention & Meetings Convention and meeting expenses (See Note 6) 56510 Travel Food, lodging, transportation, etc. (See Note 6) 56610 Continuing Education Fees Fees charged to division to maintain approval status as an APA sponsor

and reapplication when due 56710 Honorarium & Stipends Fees paid to editors, speakers, etc. (See Note 7) 56810 Royalties Expense A payment to an owner for the use of property, especially patents,

copyrighted works, franchises or natural resources 57010 Office Related Office operation expenses (supplies, etc.) 57020 Printing/Publications/Duplicating Printing or copying of newsletters, journals, etc. 57030 Postage Postal fees 57040 Delivery & Messenger Service Express mailing and shipping cost 57050 Telephone & Fax Telephone and fax expenses 57060 Bank Charges & Fees Fees charged by banks, PayPal, and investment companies 57070 Dues/Memberships Expense Dues paid to other organizations for membership 57199 Miscellaneous Expense Expenses that cannot be classified into any shown accounts 58010 Contribution & Donations Expense Contributions or donations given to other organizations 58020 Grants Amounts given for such things as assistance for college. If applicable, it is

preferable to classify these expenses as awards (See Notes 7 and 8) 58030 Awards Amounts given as awards for accomplishments, plus other costs

associated with awards such as certificates, frames, and lettering (See Note 7)

59010 Resale Goods Goods for resale (T-shirts/sweats, mugs, etc. including imprints, shipping and handling)

59110 Advertising Cost of announcement to promote division news or events.

Footnotes to Chart of Accounts

Note 1- New member dues are kept separate from non-member dues.

Note 2- Income received from division members who donate or assign their rights (in a royalty, etc.) to the division should be considered contributions.

Note 3- For tax filing purposes, keep track of contributions in the amount of $5,000 or greater. Necessary information includes:

(a) Name and Address of Contributor (b) Amount of Contribution (c) Form of Contribution (Cash or non-cash*)

*For non-cash items we will assist you in determining the fair market value of the item(s).

Note 4- Keep track of descriptions of miscellaneous income.

Note 5- For tax filing purposes, keep track of cumulative amounts in excess of $100,000 paid for officers, directors, key employees & highest compensated employees, and contractors. Necessary information includes:

(a) Name and address (b) Title and average hours per week donated to position (c) Compensation (d) Contributions to employee benefit plans (should be 0) (e) Expense accounts and other allowances (should be 0)

Note 6- Note the difference between convention & meetings expense (Account 56010) and travel expenses (Account 56510). Convention & meetings expenses are those incurred to hold the meeting (meeting room charges, audio-visual equipment, working lunches, etc.) Travel is for hotel rooms, meals, transportation, etc.

Note 7- For grants, honoraria, and awards given, it is desirable to provide a copy of the Board of Director's minutes showing the approval of the grant/honorarium/award given. A guideline for distinguishing an award from a grant is: awards are given on the basis of past actions; grants are given for future actions.

Note 8- Keep records of the following information for grants given:

(a) Purpose of grant (Purpose should be as specific as possible) (b) Recipient's name and address (c) Relationship, if any, of an individual recipient to an officer, director, etc. of the donor organization (d) How the division determined which recipients qualify to receive the grant

IMPORTANT FINANCIAL PRACTICES

In order to accurately report your financial results, there are several financial issues/policies that should be followed. These best practices deal with the following major areas:

Advances/Deposits Other Assets Reimbursements Blanket Expense Authorizations Third-Party Payments W-9 Forms and 1099 Reporting Budgeting Reserves – Working Capital and Net Asset Reserves Making an Investment Decision

Please note that form names in italics can be found in Forms and Samples.

• ADVANCES/DEPOSITS When an advance or deposit is required for an event or service a written request, quote, or pro-

forma invoice must be given to you by the provider. Upon your approval, the amount will be charged as an advance or deposit on the division’s books, and a check will be issued. It is critical to “clear” an advance as soon as possible in order to accurately and timely reflect the expense. To clear an advance, original receipts must be provided to record the actual expense and remove the outstanding advance. When an advance is for ongoing expenses (such as editorial/publication), quarterly written reports of the expenditures and a statement of the balance by the custodian of the funds must be provided to the Division Accounting Team prior to drawing on the following quarter’s funds.

Once a project or event has been completed for which an advance was made, any unspent funds must be returned to the Division Accounting Team prior to drawing on the following quarter’s funds. Generally, the longer an advance is outstanding, the harder it is to collect and to consequently expense. It is a prudent and best practice to clear advances within 30 days of the activity.

Note: All requests for travel advances must include an IRS Form W-9 completed by the traveler. In the event that a travel advance is not accounted for by the proper submission of an expense report with original receipts, within 60 days of the completion of the travel, the advance can be deemed to be taxable income and an IRS Form 1099-MISC may be issued to the traveler at year end. See the section below on W-9 Forms and 1099 Reporting.

• OTHER ASSETS It is the Divisions responsibility to review and reconcile assets not under APA’s control. These may

include a petty cash fund, a checking or savings account, or other investment account. An independent review performed by an individual who does not have signature authority protects both the individual(s) who have signature authority on the assets and the division. Reconciliations should be performed periodically throughout the year and at year-end.

In order to record all transactions related to these accounts for the final year-end financial statements and tax reporting, a copy of all bank statements for the current year (January 1 - December 31), along with a financial report, must be provided to the Division Accounting Team.

• REIMBURSEMENTS All reimbursements must be approved by you and must have appropriate documentation. All

invoices and receipts must be originals along with proof of payment if not directly paid to the vendor. If an original receipt cannot be provided, a written statement must accompany the reimbursement request describing why an original receipt is not available.

The Division Accounting Team reviews all disbursement requests before issuing checks. Part of the review process includes comparing the amount requested to be disbursed against the supporting documentation to make sure they agree. If there is a discrepancy, the Division Accounting Team will contact you for approval to change the disbursement request before the check can be issued.

Note: You cannot authorize payments to yourself as treasurer. See the section below on Blanket Expense Authorizations.

• BLANKET EXPENSE AUTHORIZATIONS The Blanket Expense Authorization Form allows the president to set the type of expense and dollar

limit that the treasurer can submit for reimbursement to him/herself without having to obtain the president's approval for each request. The form will be valid for the period stated or will coincide with the authorizing president’s term of office.

• THIRD-PARTY PAYMENTS A third-party payment is a payment of an invoice that is billed to an individual or organization

other than the division. APA policy prohibits third-party payments, and the divisions that use APA’s accounting services must follow the same policy. Even if you authorize a payment of a third-party invoice, the Division Accounting Team will not be able to cut a check to make the payment.

An invoice billed to the division will be paid directly to the invoicing company (see Sample 1 Invoice billed to Division 4). An invoice billed to an individual must be paid by that individual. Reimbursement will be made to that individual as long as the original invoice is submitted to the division, along with proof of payment such as copy of a credit card statement or a canceled check (see Sample 2 Invoice billed to Dr. John Doe).

• W-9 FORMS AND 1099 REPORTING Individuals and companies must complete an IRS Form W-8BEN or Form W-9 for receipt of an

award, an honorarium, payment for services, or, in some cases, a reimbursement. This does not apply to individuals who have requested reimbursement for expenses for which original receipts have been provided. We are required by the IRS to have on file a Form W-8BEN or Form W-9 which certifies the social security number (or company's employer identification number) and address. The IRS requires the issuance of a Form 1099-MISC to those individuals or (non-incorporated) companies who have received compensation of $600 or more for the tax year.

An IRS Form W-9 must accompany all requests for travel advances. It must be completed by the traveler and submitted with the request. If an advance is not accounted for by the proper submission of an expense report with original receipts, within 60 days of the completion of the travel, the advance can be deemed to be taxable income and an IRS Form 1099-MISC may be issued to the traveler at year end.

Note: The responsibility for filing Form 1099-MISC with the IRS lies with the custodian of the cash account from which reportable transactions have been paid. This is why we urge the division to have the Division Accounting Team make payments, since the Division Accounting Team will then handle the reporting and filing process. If a division does make a reportable payment itself, that division is responsible for filing the Form 1099-MISC with the IRS and providing a copy to the Division Accounting Team.

• BUDGETING A budget is a plan of the organization’s expected income (revenues) and expenses for a

future period, generally one year. It is designed to:

• monitor and control activities; • provide an orderly process to allow changes to be implemented; • assure that activities are being conducted within limits; and, • aid the treasurer and officers in fulfilling their fiduciary responsibilities.

The budget is integral to a division’s goal-setting and objectives. Each officer, project manager, committee and/or task force member should be involved in the process. The budget should be consistent in grouping elements of cost. Historical data should be reviewed to establish amounts for budget categories that were developed in previous years. Research should be done to estimate budget amounts for new categories. Calculations/assumptions and estimates of each and every element should be documented.

The following are some steps and timetables to establish budgets (and ultimately to strengthen the division’s financial position):

I. Summer before implementation of budget:

• Develop goals to support the division's area of psychology • Develop a budget to meet the division goals

II. Winter before implementation of budget:

• Review actual to date • Refine the budget to reflect changes as appropriate • Provide the final budget to the Division Accounting Team. The Division

Accounting Team will enter the budget into the accounting system at the beginning of the year so the Budget vs Actual performance reports they provide can reflect how actual to date activity during the year compares against the budgeted activity

III. During the summer of the operation:

• Review the activity to date • Make projections on the likely activity for the remainder of the year • Collectively review the actual to date plus the projections for the remainder of

the year (year-end probable), and compare with technical and budget goals to be sure that all original plans have either been provided for or aborted

• Develop next year’s budget based on the previous year's activity and current plans of the division.

Monthly reports should compare the budget plan against the actual revenues and expenses. The report should be reviewed on a regular basis; if changes are required after review, the approved adjustments to the budget should be documented. A budget can also aid the division in determining whether to invest its “surplus” funds. (See the section below on Making an Investment Decision.)

A budget is also extremely helpful when preparing year-end tax information, especially schedules such as the Statement of Functional Expenses and the Statement of Program Service Accomplishments (Part IX) of the group tax return Form 990. It aids in classifying expenses as program services or management & general. When a division does not provide a budget by the beginning of the year, the Division Accounting Team cannot produce a Budget vs. Actual report and the treasurer will have the responsibility of completing Part IX of the group tax return Form 990.

• RESERVES – WORKING CAPITAL AND NET ASSET RESERVES Reserves are funds set aside to survive a crisis. There are two types of reserves: working capital

reserves and net asset reserves.

Working Capital reserves are funds set aside to survive a short-term crisis (insurance claim, mail strike, etc.). Working Capital is the difference between total current assets and total current liabilities.

Rule of thumb for working capital reserves: 3 – 6 months of the budget

Net Asset reserves are funds set aside to survive a long-term crisis (reduction in membership,

increased publication costs, etc.). Net Assets are the difference between total assets and total liabilities. Net Assets are also known as Fund Balance and Net Worth.

Rule of thumb for net asset reserves: 12 months of the budget

Working Capital reserves and Net Asset reserves are not amounts that you budget for, since they

are not revenues or expenses. They are amounts you should keep in mind as you create your budgets, however, as they will be affected by receipts and disbursements during the year.

• MAKING AN INVESTMENT DECISION Much thought and planning is necessary to make a prudent decision regarding the division’s

assets. A review of the division’s operating and investment objectives are critical:

1. Initial Indicators

A. Compare cash flow (past two years, current year, and projected two years) to establish your "low-point" in cash. This typically defines the minimum cash on hand requirement, thus any funds in excess of your "minimum" may be available for investment (short-term or long-term) for the division.

B. If your Division has consistent and predictable revenues and expenses and has been accumulating net assets over the years (showing operating profit), a long-term investment may be appropriate.

2. Compare budget to actuals (past two years, current year, and projected two years) to establish your division’s ability to remain within the budget or "plan".

3. Based on the above, you should have sufficient information to determine if investing surplus funds is a current option for your division.

Action Plan:

If you decide that investing is an option, then your division may want to consider one of the following based on your investment time horizon:

A. Long-Term Investment (greater return with higher risk)

• Generally, long-term investments are defined as 10+ years. • APA, itself, describes long-term funds (both principal and earnings) as “untouchable”.

B. Short-Term/Intermediate Investments (lower return with less risk)

• These investments are generally 3 months to 9 years.

C. Long- and Short-Term Investments (combination of return and risk)

• A combination of these investments is generally used to meet operational needs for the near future and plans that will not be implemented for at least 10 years.

You need to develop an investment philosophy that will guide your investment decisions (allocations on expected return risk, time horizon, allowable investments, prohibited investments, etc.).

Note: APA only provides the administrative services to enable the division to invest funds. APA is not an investment advisor nor can division funds be co-mingled with APA assets. We take our direction from a treasurer to set up accounts and transfer funds. We will continue to report on investments. APA provides the divisions with access to Merrill Lynch’s Money Market Fund, which provides competitive short-term yields and requires no administration to invest or divest.

CONTRACTS AND GRANTS ACTIVITY

Association Rule 100-1.7 states that “A Division may execute contracts or negotiate grants with outside entities. Such contracts or grants (with the exception of those for routine, annually recurring events or expenses, e.g., meetings) which provide for payment or receipt by a Division or the Association of funds, goods, services or other value in excess of $10,000 must be submitted to the APA Executive Office for prior legal and financial review…”

Although not all contracts will require this legal and financial review, there are numerous financial and logistical advantages to enlisting support. APA’s Office of General Counsel (OGC), along with the Convention and Meeting Services Office (CMSO), is available to assist in the negotiation of function contracts. Many hotel and food and beverage contracts contain harsh penalties and one-sided requirements that may not serve the best interests of the Division. Due to volume and existing infrastructure, OGC and CMSO staff can frequently obtain better, more balanced terms, limit the liability of the Division and the Association, and realize significant economies in the expenditure of Division funds. For example, it is possible to decrease or eliminate deposits, increase the allocation of complimentary rooms, reduce room rates, reduce attrition penalties, etc.

The Grants and Contracts Office (GCO) of APA’s Finance Department is available to assist Divisions in the preparation of the business and financial portions of grant applications or proposals, post-award administration, financial reporting, and invoicing. This office can also assist with the execution of agreements and legally binding documents by coordinating review and approval through the OGC.

Because of the myriad financial reporting requirements and compliance issues contained in awards from federal sources and APA’s ultimate financial responsibility for affiliated Divisions, Divisions must notify the GCO of any federal award within ten (10) days of receipt and provide a copy of the award notification. This information must be collected in order for APA to complete the government-mandated annual audit of all federal assistance (the A-133) received by the Association. Successful completion of this audit protects APA’s position as a contractor in good standing and maintains the Association’s, as well as the Divisions’, eligibility to receive federal funds and perform on federally funded projects.

In addition, federal awards require special accounting procedures and must be administered in accordance with applicable statutes and regulations. The penalties for noncompliance are severe, from financial judgments against individuals involved in project management to suspension and disbarment as an eligible federal contractor. The GCO is available to advise Divisions on appropriate policies, procedures, and guidelines to follow when performing on a federal award. Contact Lillian White, Director of Grants & Contracts and Reporting at (202) 312-6494 with questions regarding accounting for awards.

The GCO can serve as a resource to the Divisions through a variety of reference materials that contain specific guidance on the availability, preparation, submission and administration of government-funded grants and contracts. These include the Federal Acquisition Regulations (FAR); the Federal Travel Regulation (FTR); the Health and Human Services Grants Administration Manual; the Federal Grants Management Handbook; the Public Health Services Grants and Contracts Manual; the Public Health Service Grants Policy Statement; the Federal Supply Class or Service Codes; the Federal Acquisition Report; the National Science Foundation Grants Policy Manual; and a selection of relevant Office of Management and Budget circulars. In addition, APA monitors information on regulations, policies, funding sources, and program descriptions on various websites and collects the following publications: the Catalogue of Federal Domestic Assistance; the Commerce Business Daily; the Federal Register; and the Public Health Service Profiles of Financial Assistance Programs. Other material is available upon request.

Forms and Samples

Expenses by account:CONSULTANT/ CONTRACTUAL FEES $ (55010)CONVENTION & MEETINGS $ (56010)TRAVEL $ (56510)CONTINUING EDUCATION FEES $ (56610)HONORARIUM & STIPENDS $ (56710)ROYALTIES EXPENSE $ (56810)OFFICE RELATED $ (57010)PRINTING/ PUBS/ DUPLICATING $ (57020)POSTAGE $ (57030)DELIVERY & MESSENGER SERVICE $ (57040)TELEPHONE & FAX $ (57050)BANK CHARGES & FEES $ (57060)DUES/ MEMBERSHIPS EXPENSE $ (57070)MISCELLANEOUS EXPENSE $ (57199)CONTRIBUTION & DONATIONS EXPENSE $ (58010)GRANTS $ (58020)AWARDS $ (58030)RESALE GOODS $ (59010)ADVERTISING $ (59110)ADVANCE TRAVEL EXPENSE $ (12030)OTHER PREPAID EXPENSE $ (14010)DEPOSITS & ADVANCES $ (14200)INVESTMENT $REFUNDS $

Total request: $

Optional: Expenses by division identified special categories:Amount

Charge to: $$$$

Total $

Make check to: Address:

Telephone No.

Treasurer:or

President:

*Division Accounting Use Only*

Processed by:______ Vendor Inv#_____________ Date Proc: ___/___/___ Inv Date: ___/___/___ Vendor#: ___________ 1st Review: _____________ Voucher#: __________ Check Review: __________ Entered by: _____ Signature________ Mailed___/___ 1099$__________ W-9 on file? ___________

PO Box 90220

AMERICAN PSYCHOLOGICAL ASSOCIATIONDIVISION # , SECTION # (IF APPLICABLE)

REIMBURSEMENT/DISBURSEMENT REQUEST(Attach all original receipts*)

Division Accounting

Signature Date

Washington, DC 20090

Div. Budget Name or Budget Number Code

Signature Date

receipts or include a note stating why theoriginals cannot be provided.

*Note:The auditors require documentation ofall expenses. You must submit original

NAME: Reason for Expense:ADDRESS: Dates of Travel:

Location:APA Staff Contact:

DATE EXPENSE INCURRED: / / / / / / / / / / / / TOTALTRANSPORTATION: Air, Rail, Bus - (if not paid directly by APA) Car Rental -

Mileage (# of miles)Mileage Cost @ $ .575/mile eff 1/1/15 - - - - - - - Parking & Tolls - Misc. Transportation - (taxis, subway, etc.)

LODGING: Hotel Room Costs - (if not paid directly by APA) (incl applicable taxes)

MEALS: Breakfast - (including tips) Lunch -

Dinner - MISCELLANEOUS: Telephone -

Other (explain below) - Other (explain below) -

- TOTAL EXPENSES: -$ -$ -$ -$ -$ -$ -$

variance - Detailed Explanations of Above Items:

Less Travel Advance < >Amount Due to Traveler -$ Amount Due to APA -$

Note: Original receipts are required for all expenses regardless of the amount.

In the event that original receipts are not available, you must provide either a copy of the receipt with an explanation for the missing original receipt or written documentation explaining the lack of a receipt.

Date: _____________

Date: _____________Liaison/Mgr. Approval

DIVISION _____, SECTION _____ (if applicable)

Traveler's Signature

Signature Authorizations:

TRAVEL EXPENSE REPORT

AMERICAN PSYCHOLOGICAL ASSOCIATION

Form W-9(Rev. December 2014)Department of the Treasury Internal Revenue Service

Request for Taxpayer Identification Number and Certification

Give Form to the

requester. Do not

send to the IRS.

Pri

nt

or

typ

e

See

Sp

ec

ific

In

str

uc

tio

ns o

n p

age

2.

1 Name (as shown on your income tax return). Name is required on this line; do not leave this line blank.

2 Business name/disregarded entity name, if different from above

3 Check appropriate box for federal tax classification; check only one of the following seven boxes:

Individual/sole proprietor or single-member LLC

C Corporation S Corporation Partnership Trust/estate

Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=partnership)

Note. For a single-member LLC that is disregarded, do not check LLC; check the appropriate box in the line above for the tax classification of the single-member owner.

Other (see instructions)

4 Exemptions (codes apply only to certain entities, not individuals; see instructions on page 3):Exempt payee code (if any)

Exemption from FATCA reporting

code (if any)(Applies to accounts maintained outside the U.S.)

5 Address (number, street, and apt. or suite no.)

6 City, state, and ZIP code

Requester’s name and address (optional)

7 List account number(s) here (optional)

Part I Taxpayer Identification Number (TIN)

Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid backup withholding. For individuals, this is generally your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the Part I instructions on page 3. For other entities, it is your employer identification number (EIN). If you do not have a number, see How to get a TIN on page 3.

Note. If the account is in more than one name, see the instructions for line 1 and the chart on page 4 for guidelines on whose number to enter.

Social security number

– –

orEmployer identification number

–

Part II Certification

Under penalties of perjury, I certify that:

1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and

2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding; and

3. I am a U.S. citizen or other U.S. person (defined below); and

4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct.

Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions on page 3.

Sign Here

Signature of

U.S. person Date

General InstructionsSection references are to the Internal Revenue Code unless otherwise noted.

Future developments. Information about developments affecting Form W-9 (such as legislation enacted after we release it) is at www.irs.gov/fw9.

Purpose of Form

An individual or entity (Form W-9 requester) who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) which may be your social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN), to report on an information return the amount paid to you, or other amount reportable on an information return. Examples of information returns include, but are not limited to, the following:

• Form 1099-INT (interest earned or paid)

• Form 1099-DIV (dividends, including those from stocks or mutual funds)

• Form 1099-MISC (various types of income, prizes, awards, or gross proceeds)

• Form 1099-B (stock or mutual fund sales and certain other transactions by brokers)

• Form 1099-S (proceeds from real estate transactions)

• Form 1099-K (merchant card and third party network transactions)

• Form 1098 (home mortgage interest), 1098-E (student loan interest), 1098-T (tuition)

• Form 1099-C (canceled debt)

• Form 1099-A (acquisition or abandonment of secured property)

Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN.

If you do not return Form W-9 to the requester with a TIN, you might be subject to backup withholding. See What is backup withholding? on page 2.

By signing the filled-out form, you:

1. Certify that the TIN you are giving is correct (or you are waiting for a number to be issued),

2. Certify that you are not subject to backup withholding, or

3. Claim exemption from backup withholding if you are a U.S. exempt payee. If applicable, you are also certifying that as a U.S. person, your allocable share of any partnership income from a U.S. trade or business is not subject to the withholding tax on foreign partners' share of effectively connected income, and

4. Certify that FATCA code(s) entered on this form (if any) indicating that you are exempt from the FATCA reporting, is correct. See What is FATCA reporting? on page 2 for further information.

Cat. No. 10231X Form W-9 (Rev. 12-2014)

Form W-8BEN(Rev. February 2014)

Department of the Treasury Internal Revenue Service

Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)

For use by individuals. Entities must use Form W-8BEN-E.

Information about Form W-8BEN and its separate instructions is at www.irs.gov/formw8ben.

Give this form to the withholding agent or payer. Do not send to the IRS.

OMB No. 1545-1621

Do NOT use this form if: Instead, use Form:

• You are NOT an individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . W-8BEN-E

• You are a U.S. citizen or other U.S. person, including a resident alien individual . . . . . . . . . . . . . . . . . . . W-9

• You are a beneficial owner claiming that income is effectively connected with the conduct of trade or business within the U.S. (other than personal services) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . W-8ECI

• You are a beneficial owner who is receiving compensation for personal services performed in the United States . . . . . . . 8233 or W-4

• A person acting as an intermediary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . W-8IMY

Part I Identification of Beneficial Owner (see instructions) 1 Name of individual who is the beneficial owner 2 Country of citizenship

3 Permanent residence address (street, apt. or suite no., or rural route). Do not use a P.O. box or in-care-of address.

City or town, state or province. Include postal code where appropriate. Country

4 Mailing address (if different from above)

City or town, state or province. Include postal code where appropriate. Country

5 U.S. taxpayer identification number (SSN or ITIN), if required (see instructions) 6 Foreign tax identifying number (see instructions)

7 Reference number(s) (see instructions) 8 Date of birth (MM-DD-YYYY) (see instructions)

Part II Claim of Tax Treaty Benefits (for chapter 3 purposes only) (see instructions) 9 I certify that the beneficial owner is a resident of within the meaning of the income tax treaty

between the United States and that country. 10 Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article

of the treaty identified on line 9 above to claim a % rate of withholding on (specify type of income):

.

Explain the reasons the beneficial owner meets the terms of the treaty article:

Part III Certification

Under penalties of perjury, I declare that I have examined the information on this form and to the best of my knowledge and belief it is true, correct, and complete. I further certify under penalties of perjury that:

• I am the individual that is the beneficial owner (or am authorized to sign for the individual that is the beneficial owner) of all the income to which this form relates or am using this form to document myself as an individual that is an owner or account holder of a foreign financial institution,

• The person named on line 1 of this form is not a U.S. person,

• The income to which this form relates is:

(a) not effectively connected with the conduct of a trade or business in the United States,

(b) effectively connected but is not subject to tax under an applicable income tax treaty, or

(c) the partner’s share of a partnership's effectively connected income,

• The person named on line 1 of this form is a resident of the treaty country listed on line 9 of the form (if any) within the meaning of the income tax treaty between the United States and that country, and

• For broker transactions or barter exchanges, the beneficial owner is an exempt foreign person as defined in the instructions.

Furthermore, I authorize this form to be provided to any withholding agent that has control, receipt, or custody of the income of which I am the beneficial owner or any withholding agent that can disburse or make payments of the income of which I am the beneficial owner. I agree that I will submit a new form within 30 days

if any certification made on this form becomes incorrect.

Sign Here

Signature of beneficial owner (or individual authorized to sign for beneficial owner) Date (MM-DD-YYYY)

Print name of signer Capacity in which acting (if form is not signed by beneficial owner)

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 25047Z Form W-8BEN (Rev. 2-2014)

Please indicate the amount of the deposits to be made on the appropriate account line, and mail thechecks along with this form to APA at the following address for processing:*(Please group checks according to category.)

ACCT # ACCOUNT TITLE AMOUNT40111 NEW ASSOCIATE DUES (see Note 1 for explanation) $40112 NEW MEMBER DUES (see Note 1 for explanation) $40113 NEW FELLOW DUES (see Note 1 for explanation) $40115 NEW STUDENT DUES (see Note 1 for explanation) $40121 ASSOCIATE RENEWALS $40122 MEMBER RENEWALS $40123 FELLOW RENEWALS $40125 STUDENT RENEWALS $40126 AFFILIATE RENEWALS $40214 NON-APA MBR DUES: EXEMPT $40215 NON-APA MBR DUES: STUDENTS $40216 NON-APA MBR DUES: AFFILIATES $40217 INTERNATIONAL AFFILIATE DUES $40420 STATE ASSOCIATION DUES $41201 ADVERTISING $41401 ROYALTIES (see Note 3 for explanation) $41501 SALES $42001 GRANTS $43005 CONTRIBUTIONS (see Note 2 for explanation) $43010 CONTRIBUTIONS-SPECIAL (see Note 2 for explanation) $44005 REGISTRATION FEES/WORKSHOP $45910 HONORARIUM/STIPENDS EDIT/OFFICE EXP (see Note 5 for explanation) $47005 INTEREST/DIVIDENDS-INVESTMENTS $45990 MISCELLANEOUS (see Note 4 for explanation) $

DEPOSIT/ADVANCE BALANCE RETURNED $OFFSET EXPENSES (SPECIFY ACCOUNT BELOW)DETAIL: ____________________________________ $

TOTAL $

Please give a brief description of any checks that are not membership dues: ____________________________

_______________________________________________________________________________________

Treasurer name:

Treasurer signature:

Date submitted:

Footnotes for Revenue AccountsNote 1 - New members dues are kept separately from non-member dues.Note 2 - For tax return use, keep track of contributions in the amount of $50,000 or greater.

Necessary information includes: (a) Name (b) Amount (c) Cash or non cashNote 3 - Income received from a division member who donates or assigns his/her rights (in a royalty, etc.) to the

division should be considered contributions.Note 4 - Keep track of descriptions of miscellaneous income. (please avoid using this account)Note 5 - For checks received from APA for editorial office expenses

[email protected]

AMERICAN PSYCHOLOGICAL ASSOCIATIONDIVISION RECEIPT FORM

DIVISION _______, SECTION_____ (IF APPLICABLE)

Division AccountingPO Box 90220

Washington, DC 20090

Please indicate the amount of the deposits to be made on the appropriate account line, and mail thechecks along with this form to APA at the following address for processing:*(Please group checks according to category.)

ACCT # ACCOUNT TITLE AMOUNT40301 SECTION DUES - ASSOCIATE $40302 SECTION DUES - MEMBER $40303 SECTION DUES - FELLOW $40305 SECTION DUES - STUDENT $40306 SECTION DUES - AFFILIATE $40420 STATE ASSOCIATION DUES $41201 ADVERTISING $41401 ROYALTIES (see Note 3 for explanation) $41501 SALES $42001 GRANTS $43020 CONTRIBUTIONS - SECTIONS (see Note 2 for explanation) $44005 REGISTRATION FEES/WORKSHOP $45910 HONORARIUM/STIPENDS EDIT/OFFICE EXP (see Note 5 for explanation) $47005 INTEREST/DIVIDENDS-INVESTMENTS $45990 MISCELLANEOUS (see Note 4 for explanation) $

DEPOSIT/ADVANCE BALANCE RETURNED $OFFSET EXPENSES (SPECIFY ACCOUNT BELOW)DETAIL: ____________________________________ $

TOTAL $

Please give a brief description of any checks that are not membership dues: ____________________________

_______________________________________________________________________________________

Treasurer name:

Treasurer signature:

Date submitted:

Footnotes for Revenue AccountsNote 1 - New members dues are kept separately from non-member dues.Note 2 - For tax return use, keep track of contributions in the amount of $50,000 or greater.

Necessary information includes: (a) Name (b) Amount (c) Cash or non cashNote 3 - Income received from a division member who donates or assigns his/her rights (in a royalty, etc.) to the

division should be considered contributions.Note 4 - Keep track of descriptions of miscellaneous income. (please avoid using this account)Note 5 - For checks received from APA for editorial office expenses

[email protected]

AMERICAN PSYCHOLOGICAL ASSOCIATIONSECTION RECEIPT FORM

DIVISION _______ SECTION_______

Division AccountingPO Box 90220

Washington, DC 20090

Form 1099-MISC

2015 Miscellaneous

Income

Copy 1

For State Tax Department

Department of the Treasury - Internal Revenue Service

OMB No. 1545-0115

VOID CORRECTEDPAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.

PAYER’S federal identification number RECIPIENT’S identification number

RECIPIENT’S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

Account number (see instructions) FATCA filing requirement

1 Rents

$2 Royalties

$3 Other income

$4 Federal income tax withheld

$5 Fishing boat proceeds

$

6 Medical and health care payments

$7 Nonemployee compensation

$

8 Substitute payments in lieu of dividends or interest

$9 Payer made direct sales of

$5,000 or more of consumer products to a buyer (recipient) for resale

10 Crop insurance proceeds

$11 12

13 Excess golden parachute payments

$

14 Gross proceeds paid to an attorney

$15a Section 409A deferrals

$

15b Section 409A income

$

16 State tax withheld

$$

17 State/Payer’s state no. 18 State income

$$

Form 1099-MISC www.irs.gov/form1099misc

BLANKET EXPENSE AUTHORIZATION FORM FOR DIVISION , SECTION ______ (If Applicable) This is my authorization to reimburse for his/her expenses from Division funds as described below: TIME PERIOD: TYPE OF EXPENDITURES: NTE Per Each Request: Printing $ _________ Postage $ _________ Advertising $ _________ Convention $ _________ Consultant Fees-Individuals $ _________ Contractual Services-Firms $ _________ Travel $ _________ Office Related $ _________ Telephone/Fax $ _________ Delivery/Messenger Service $ _________ Continuing Education Fees $ _________ Bank Charges/Fees $ _________ Contribution/Donation $ _________ Corporate Dues/Membership $ _________ Miscellaneous $ _________ *All reimbursement expenses over the above stated dollar limitation must be approved by me. Signature of Division 's or Section ‘s, President Date of Authorization Return this form to: Division Accounting P. O. Box 90220 Washington, DC 20090-0220

XYZ COMPANY12810 East Main Street Invoice No. 1541New York, NY 10001(212) 100-1231

INVOICECustomer

Name Division 4 Date 1/11/20XXAddress c/o Dr. John Doe, Univ. of Pittsburgh, 1000 Main St. Order No.City Pittsburgh State PA Zip 15425 RepPhone FOB

Qty Unit Price TOTAL

Division 4 - Banquet $3,572.00 $3,572.00

SubTotal $3,572.00Shipping & HandlingTaxes

O CashO Check TOTAL $3,572.00O Credit Card

Name ____________________________________ Office Use OnlyCC # ____________________________________Expires ______________

Footnote: Disbursement of Division's funds made directly to XYZ Company.

Payment Details

Description

SAMPLE 1 INVOICE

XYZ COMPANY12810 East Main Street Invoice No. 1541New York, NY 10001(212) 100-1231

INVOICECustomer

Name Dr. John Doe, Newsletter Chair Date 1/11/20XXAddress Univ. of Pittsburgh, 1000 Main St. Order No.City Pittsburgh State PA Zip 15425 RepPhone FOB

Qty Unit Price TOTAL

Division 4 - Banquet $3,572.00

Payment received by check # 15425 $3,572.00

Description

SAMPLE 2 INVOICE

PAID

SubTotal $0.00Shipping & HandlingTaxes

O CashO Check TOTAL $0.00O Credit Card

Name ____________________________________ Office Use OnlyCC # ____________________________________Expires ______________

Footnote: Disbursement of Division's funds made to Dr. John Doe as long as copy of cancelled check is received by APA or invoice indicates zero amount due.

Payment Details