Helpful Hints Examples of types of opportunities for participation or hosting include: Conferences Legislative sessions Hearings Trainings Workshops Discussions Panels Meetings Resources and National CASA Public Policy Plan, if applicable Definitions: Child welfare leader – thoughts, opinions and input of the state organization are sought from others in the state as it relates to child welfare State level decision making – having critical input into the direction of matters that may impact communities or persons throughout the state Receives support from the state for funding opportunities Requirements Actively pursue and maintain positive relationships with staff in relevant state offices Participate in regular opportunities to educate and increase awareness to targeted groups and to the public of the benefits of CASA/GAL services Required Documents Helpful Hints Research appropriate funding opportunities and secure State support as necessary Identify and contacts and communications via a contact log Resources and Sample Contact Log Sample list of state commissions, offices, etc. Seeks opportunities for state funding Requirements Resource development planning includes strategies to obtain, increase and/or leverage state funding Required Documents Resource Development Plan Helpful Hints Resources and Links Sample of Resource Development Plan Has adequate resources to meet current state organization operations and a financial sustainability plan Requirements Budget is reviewed annually to ensure adequate funding is available and to align budget with organizational needs and priorities
The nonprofit state organization makes timely payments (e.g. IRS Form 941) and reports to the IRS and to other taxing authorities, as required by law Annual report – financial, statistical and service data summary Audits or independent financial reviews as required (requirements under review) Non-profits Designated committee reviews findings and meets with the independent auditor as necessary Reviewed and formally approved by the governing body Made available for public inspection When recommendations are made by the independent auditor the organization’s governing body promptly reviews and ensures that management acts on the recommendations Public Agencies In a organization operated under public auspices, an audit is conducted periodically which covers all years since the previous audit was conducted and is conducted in accordance with laws or regulations governing audits of the financial operations of a public agency If the state organization receives government funding, it is in compliance with regulations that prohibit spending government funds for lobbying activities Financial Accounting and Record Keeping Annual financial statements prepared using accrual method of accounting used by state organization Donor/funder restricted funds must be segregated in the accounting system Operational Procedures in regard to accounting control include: Descriptive chart of accounts Prompt and accurate recording of revenues and expenses Maintenance of a filing system which contains account records and receipts Safeguarding and verification of assets Control over expenditures Separation of duties to the extent possible Internal financial control policies (e.g. segregation of duties, and account reconciliations) Disbursement of Funding If the organization disburses funding to local programs the state organization must have: Written policy guiding the award process which: Describes the decision-making process Requires program input into the derivation of the formula or criteria used in the decisions to grant funds, unless such formula or distribution of funds is prescribed by the funder Identifies the person or entity of the state organization that makes the final decision regarding the grant formula and/or awards Explains the mechanism and timeframes for disbursal of funds and publication of fund recipients Is available for review upon request Written policy regarding oversight of the funds which: