POLICY AND PROCEDURES MANUAL
RETIRED EMPLOYEES
OF KERN COUNTY (REOKC)
(Revised August 19, 2010)
TABLE OF CONTENTS
DUTIES OF PRESIDENT
DUTIES OF FIRST VICE PRESIDENT
DUTIES OF SECOND VICE PRESIDENT
DUTIES OF SECRETARY
DUTIES OF TREASURER
DUTIES OF DELEGATES
DUTIES OF TREND EDITOR
POLICIES AND PROCEDURES
APPENDIX A – TRAVEL EXPENSES
APPENDIX B – IRS 501(C)(4)
APPENDIX C – REOKC SPECIAL FUND USES
DUTIES OF
PRESIDENT
•
Preside over all RETIRED EMPLOYEES OF KERN COUNTY
(REOKC) meetings/functions
• Appoint standing committee chairpersons and ad hoc
committees
as required and confirmed by the Board of Directors.
This should
be completed in time to be included at the January meeting
• In November, appoint committee to negotiate cost of
luncheons
with caterer for the coming year
• Complete signature cards for Credit Union accounts
• Determine table rotation for luncheons. Head table and disabled
members/guests are to be served first
• Attend meetings as representative of REOKC (i.e.
Retirement Board, Board of Supervisors, etc.)
• Update the Policy and Procedures Manual as needed,
assisted by Secretary and/or Treasurer
• Give final approval for distribution of TREND
DUTIES
OF FIRST VICE PRESIDENT
•
Conduct meetings in absence of the President
• Be responsible for developing general membership
meeting programs for the year in consultation
with the Board of Directors
• Keep Second Vice President advised of any special
needs of speakers or entertainers for use in the
meeting room (i.e., additional space,
piano, projector screen, etc.)
• Contact speaker or entertainer prior to general
membership meeting to remind them of date and time
• Advise speakers and/or entertainers that their
program should not exceed 30 minutes including time for questions
from members if appropriate
• Get prior approval from Board of Directors for
payment of any expenses/contributions for speakers
and/or
entertainers, obtain check from Treasurer and
present it at the end of the program
• Send a “Thank you” note to the guest
speaker and/or entertainer or inform the Secretary
to send
• Introduce programs and presenters at the luncheons
DUTIES
OF SECOND VICE PRESIDENT
• Conduct meeting in absence of President and First
Vice President
• Be responsible for setting up the meeting room
• Tables for members:
Obtain number of reservations from the
Luncheon Reservation Hostess for luncheon
meetings
- Oversee set up of tables for food service in room
adjacent to kitchen and tables and chairs for Hostesses by the door for registration and
drawing ticket sales
- Entertainment: First
Vice President will advise you of any special needs (i.e., piano)
- Contact County employee, Phone No.
395-0936, to set up tables and chairs prior to meeting date and remind
him of the current month’s requirements
- Rooms are reserved from 9:00 a.m. to 3:00 p.m. for our Board and
membership meetings
- Any member may be asked to assist in accomplishing any of
the above
DUTIES OF SECRETARY
• Record
and email/mail minutes of all meetings of the Board of Directors, the General Membership
and various meetings with other
Groups/organizations
• Coordinate
the preparation of the agendas for the Board of Director’s meetings and for the
General Membership meetings with the President and prepare the
agendas for the next Board of Director’s and General Membership
meetings. At
beginning of each Board meeting, distribute copies of the agendas to members without email
service• Prepare correspondence from
REOKC as requested by the Board of Directors/President
• Annually,
in September, make application with Kern County Parks and Recreation Department to reserve
rooms 1, 2 and 3 plus kitchen from 9:00 a.m.
to 3:00 p.m. for the second Tuesday of each month
(except for July and December) for
the Southwest Vet’s building and the main hall and kitchen for Norris Road Vet’s
building for the second Tuesday in July
• Update
the Directory and Bylaws annually and have printed before the Christmas luncheon in
December
• Design
the Christmas Luncheon program and have printed
• Assist
the President in updating the Policy and Procedures Manual as needed
• Collects
mail from the Post Office box located at the Post Office on 18th Street, Bakersfield, CA
• The Secretary’s expense shall be reimbursed
at the rate of $175.00 per month
DUTIES OF TREASURER
• Be
accountable for all monies and dues received for REOKC, making deposits as necessary
• Disburse
funds upon approval of Board of Directors, including those approved in the annual budget
and any monthly expenses
• In
December, pay U. S. Post Office for bulk rate Permit No. 349 for the mailing of the newsletter and for the Post
Office box
• Pay
caterer for luncheons
• Maintain
all membership information and monthly reconcile membership list received from the
Retirement Office
• Prepare
mailing list for the newsletter (TREND) and send via email to the printer
• Send
letters to all newly retired employees, soliciting membership
•
Meet with Credit Union as required to maintain control of investments
• Maintain
and provide REOKC financial records to auditor for yearly audit
• Coordinate
printing of the newsletter with the TREND Editor
• Submit
billing statements for advertising in the newsletter (TREND)
• Maintain
Web Page, which includes updating and maintaining the email addresses for those who
receive the TREND
electronically
• The
Treasurer’s expense shall be reimbursed at the rate of $175.00 per month
• Maintain
list of members who pay for lunches through payroll deductions and deliver a copy to the
Luncheon
Reservation Hostess prior to each monthly
DUTIES OF CRCEA
DELEGATES
• Delegates
and Alternates are appointed by the President and the respective organizations will be
notified either in writing or orally of their appointment (i.e., CALIFORNIA RETIRED COUNTY
EMPLOYEES ASSOCIATION – CRCEA, KERN COUNTY PUBLIC EMPLOYEES
ASSOCIATION – KCPEA, etc.)
• CRCEA
Delegates/Alternates are required to make a report of their meetings to the Board of
Directors and to the General Membership at their respective meetings
• Submit
expense form(s) to the Treasurer for travel expense reimbursement
• REOKC
understands that attendance at State and Local meetings for its delegates may require that
a spouse or caregiver also attend. In
these cases, REOKC will also reimburse the actual expenses of the spouse or caregiver.
DUTIES OF TREND EDITOR
• Editor(s)
are volunteers and serve by appointment at the pleasure of the President
• Carry
out policies established by the Board of Directors
• Prepare
the official newsletter for publication a minimum of 6 times per year (every other month)
• Coordinate
printing of the newsletter with the Treasurer
• Deliver
the newsletter to the printer
• Design
and print all luncheon tickets
• The
TREND Editor shall be reimbursed at the rate of $175.00 per issue
POLICIES AND
PROCEDURES
• The
REOKC checks may be signed by either the President, Treasurer or other authorized
designee.
• The
Treasurer’s records are to be audited annually and a report made to the Board of
Directors and General
Membership.
• The
Treasurer’s records may be destroyed after seven (7) years, including invoices, cash
receipts and ledgers.
• Delegates’
travel expenses (mileage, lodging and food) for authorized travel to meetings shall be
paid at the County
rate. These expenses must also be budgeted. See Appendix A for Travel Expense Procedures.
• Candidates
for public office may attend our meetings by invitation for introduction only, not for
politicalspeeches/campaigning.
• All
funds collected for door prizes shall be distributed in total by ticket drawing. Any remaining amounts shall be held until the next
drawing.
• The
Luncheon Reservation Hostess shall be reimbursed at the rate of 50.00 per month.
• The
Assistant to the Luncheon Reservation Hostess shall be reimbursed at the rate of $25.00
per month. Luncheon costs shall be $5.00 for
members and spouses and $7.00 for guests and $10.00 in December for the Christmas luncheon
for members, caretakers and spouses; no guests for the December luncheon. Reservations not
cancelled by the Wednesday prior to the luncheon will be forfeited. Telephone reservations are not accepted. Written requests for lunch tickets must include a
stamped, self-address envelope. Checks are to be made payable to REOKC. Automatic deductions from retirement checks for
luncheons will be $4.00.
• Meetings
are not open for the sale of merchandise or services andspokespersons for such purposes
will not be permitted to address the membership. Literature
may be distributed before or after the meetings from a table at the back of the room with
the prior approval of the Board of Directors or at the discretion of the President.
• An
attendance drawing by name of attendees will be held at each meeting and $10.00 will be
awarded to a member who is present at the time of the drawing. There are no attendance awards in July and
December.
• The
Board of Director’s meeting shall begin at 10:00
a.m.
• Since
REOKC is not a government entity, the Board of Directors’ meetings are not bound by
the Brown Act regarding open meetings. Therefore, at the discretion of the Board of
Directors, board meetings may be closed to the general membership and the public.
• Distribution
of computer equipment, annually donated by KCERA (Kern County Employees’ Retirement
Association), will be accomplished by means of a drawing for tickets sold prior to the
General Membership meetings.
APPENDIX A
General
Statements/Policies
It
is the policy of the Board of Directors for the REOKC to reimburse delegates and others as
approved by the Board of Directors for actual and necessary expenses incurred on behalf of
the Association, REOKC.
Lodging Expenses –
The
maximum reimbursement rate for lodging is adjusted annually and is based upon County of Kern’s reimbursement
policy. The County of Kern has adopted the
Federal Guidelines for lodging and meal allowances applicable to the state of California. If lodging within this maximum rate limitation is
not reasonably available, expenses exceeding the maximum may be approved by the Board of
Directors.
Meal and Incidental Expenses –
The
maximum per diem rate for meals and incidental expenses are adjusted annually and dictated
by County
of Kern’s
current policies. When actual cost is less
than the per diem rate, reimbursement will be made for actual expenditures only. No reimbursement is allowed for meal expenses
exceeding the allowable per diem rate. When a
meal cost is included in the registration fee for a seminar or other type of meeting, or
when the Association pays directly for a meal, the cost of that meal will be deducted from
the per diem amount. Incidental expenses such
as telephone and facsimile charges, taxicab fares, registration fees, car rental and any
other REOKC Association business-connected expenses are reimbursed at actual cost.
Ineligible Expenses –
Personal
expenses such as barbering, valet services, alcoholic beverages, entertainment, etc. shall
not be reimbursed. Tips are a gratuity and
will not be reimbursed.
Conference/Seminar Fees –
The
Association prefers to have the Treasurer directly pay for conference registration fees. A written request along with all necessary forms
that are required will be submitted to the Treasurer who will in turn send registration
materials and fees directly to the appropriate parties conducting the conference. If time does not permit, the approved conference
attendee may personally pay the registration fee and claim reimbursement upon returning
home.
Transportation Expense –
The
most economical and efficient transportation mode shall be used. Private vehicle use will be reimbursed at current County of Kern rates on a per mile
basis. This rate will be adjusted annually. Any common carrier usage must have the prior
approval of the Board of Directors and if approved will be reimbursed at actual cost. (Any unused tickets or portions of tickets are to
be returned to the Association’s Treasurer.)
Travel
Advances –
Requests for travel
advances must be submitted in writing and will be considered on a case-by-case
basis. Amount of an advance will be based upon current travel rates and will not
exceed 80% of the projected cost of travel.
Reimbursement Request –
All
claims are to be submitted on the Association’s Claim Form in writing with an
itemized listing of reimbursable expenses and all receipts to the Association’s
Treasurer. If a travel advance was received
and has not been repaid, deduct the amount from the claim total to show net reimbursable
amount.
APPENDIX
B
Exemption
Requirements for Employees’ Associations
A local association of employees under
§ 501 (C) (4) is an organization whose membership is limited to employees of a designated
person or persons in a particular municipality, and whose income will be devoted
exclusively to charitable, educational, or recreational purposes. The organization must (1) be of a purely local
character, (2) limit its membership to employees of a designated person or persons in a
particular locality, and (3) its net earnings are required by its articles of
organization, constitution, or bylaws to be devoted exclusively to charitable,
educational, or recreational purposes. A local
association of employees that has established a system of paying retirement and/or death
benefits to its members will not qualify for exemption, since the payment of the benefits
is not considered as being for charitable, educational, or recreational purposes. Similarly, a local association of employees that is
operated primarily as a cooperative buying service for its members in order to obtain
discount prices on merchandise, services, and activities does not qualify for exemption.
The Articles of Incorporation of
Retired Employees of Kern County qualified for its tax exempt status under Section 501 (C)
(4) (see excerpt above) of the Internal Revenue Code when first incorporated. Dues paid by members are used in support of the
Association’s activities as outlined in the Articles of Incorporation. Articles II and III define these activities and as
defined, conform to the following revenue code.
501 (C) (4) United States Internal Revenue Code
(excerpt)
(A) Civic leagues or organizations not organized for profit but
operated exclusively for the promotion of social welfare, or local associations of
employees, the membership of which is limited to the employees of a designated person or
persons in a particular municipality, and the net earnings of which are devoted
exclusively to charitable, educational, or recreational purposes.
(B) Subparagraph (A) shall not apply to an entity unless no part of
the net earnings of such entity inures to the benefit of any private shareholder or
individual.
Opinion – Therefore the
amount of membership dues collected does not appear to affect the tax exempt status of the
organization as long as the Association complies with its original Articles of
Incorporation.
APPENDIX C
Usage of the REOKC Special Fund
As a requirement to maintain its
I.R.S. tax-exempt status, the REOKC usage of its special fund must comply with I.R.C.
section 501(C)(4) which reads as follows:
A local association of employees under 501(C)(4) is an organization whose
membership is limited to employees of a designated person or persons in a particular
municipality, and whose income will be devoted exclusively to charitable, educational, or
recreational purposes. The organization must
(1)
be of a purely local character, (2) limit its membership to employees of a
designated person or persons in a
particular locality, and (3) its net earnings are
required by its articles of organization, constitution, or bylaws to be devoted
exclusively to charitable, educational, or recreational purposes.
The key passage of this
paragraph is the third bullet that defines what the net earning can be exclusively used
for, which are charitable, educational, or recreational purposes.
As defined by Webster’s
Dictionary, the term educational is defined as:
1.a: The action or process of
educating or of being educated; also, a stage of such a process
1.b: the knowledge and development resulting from an
educational process <a man of little education>
2: The field of study that deals mainly
with methods of teaching and learning in schools.
In its effort to maintain the
I.R.S. exemption under I.R.C. Section 501(C)(4) the special fund shall be used for
charitable, educational, or recreational purposes only.
These shall include only the following:
1: To fund educational items
to include the “TREND”, the REOKC web site, and other pamphlets and publications
used to inform and educate the membership, and
2:
To Fund special actuarial studies, financial studies, legal opinions, or other
studies used to educate its membership on the costs of actual or requested changes in
benefit levels provided by the Retirement System so that the membership can make informed
decisions concerning their personal welfare.
At this time, the special fund
shall not be used for charitable or recreational purposes.
If, at a later time, the general membership approves a change to the usage of the
special fund, new procedures will be added.
It is recognized that due to the timing of expenditures and the
way that REOKC receives its revenues, a temporary cash flow short fall may occur in either
the operating fund or the special fund. To
help alleviate this temporary cash flow short fall, cash may be transferred from one fund
to the other to help with the cash flow and must be transferred back as soon as possible. The
temporary cash transfer does not authorize or transfer any budget appropriation or
spending authority between funds and is not intended to change the method used to budget
the REOKC expenditures, but as a cash flow devise to allow expenditures to be paid timely.
NOTE:
These are guidelines and ARE SUBJECT TO CHANGE by the Board of
Directors.
End