IEEE Conference Finance Overview
IEEE会议财务介绍
R10 Conference Organiser Workshop
22 October 2013
Xian, China
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10/24/2013
Agenda 日程
Conference finance, planning and timeline
会议财务，计划和时间表
Required actions 必要程序
Contracts 合同
Transaction processing 付款程序
Closing your conference 会议结束
Audit requirements 审计要求
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Conference Finance Time-line
会议财务时间表
Budgeting,
Banking &
Insurance
预算，银行，保险
18-12 Months月
*
Contracts
Negotiations
合同谈判
18-6 Months*
Transaction
Processing
Closing your
Conference
(paying bills,
receiving deposits)
Post Event
付款程序
会议闭幕
0-6 Months
6 Months*
Reporting is ongoing as you update budgets and reforecast revenue
and expenses 应时常提交报告，更新预算和重新估算收入与花费
*Prior to conference start date
*代表会前时间
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Conference Finance: Key Points
会议财务：重点
Use sound business judgment and practices
合理的商业判断和操作
Understand fiscal responsibilities and risk
了解财政责任和风险
Keep good financial records 保存良好的财务记录
– Regular entry of expenses and receipts 正常支出和收据
– Transaction level details critical 交易细节
Avoid cash, unless absolutely necessary 除非不得已，
避免现金
– Deposit receipts frequently 押金收据
– Obtain receipts for payments 所有付款收据
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Summary of Required Finance Actions
必要程序概述
Budgets – all milestone dates 预算– 所有重要日期
Principles of Business/Conflict of Interest (POB/COI) required
of the following
POB/COI（商务/利益冲突避免原则）填写要求：
– Conference Chair and Treasurer 会议主席和财务
– Any committee member with decision making authority or conduct
business 任何有决定权或谈判业务的委员会成员
Contracts – $25K USD or greater 合同– 超过2.5万美金 （包含）
Financial closing within 6 months of conference end 会议财务
在会议结束后六个月内需结算完毕
– Final report; accounts closed or zero balance; loan repayment; surplus
remitted to IEEE 最终报告；账户取消或零结余账户；贷款支付；盈余汇至IEEE
Audits – expense or revenue $250K or greater and IEEE
sponsorship 50% or greater
审计– 花费或者收入超过25万美金(含)，及IEEE的投入超过50% (含)
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Creating a Budget 做预算
Create your budget prior to making any financial
commitments 在做出财务承诺前做出预算
Understand historical performance了解历史业绩
Account for differences in location 不同地区账户
Identify major expense items (F&B, A/V, Venue,
etc.)确定主要支出项目
Identify all revenue sources确定所有收入来源
– registration, tutorials, grants, exhibits
– 注册费、讲座、奖金、展览
Assess the market landscape and set registration
rates 评估市场，设定注册率
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Budgeting,
Banking &
Insurance
预算、银行及保险
18-12 Months
Budget Milestone Dates
预算重要时间点
Budgeting,
Banking &
Insurance
18-12 Months
One Year - Submit initial budget after conference is approved
一年-- 在会议被批准后提交原始预算
– typically one year in advance of the conference start date, this can vary
based on the size of conference 通常在会议开始前一年提交，这取决于会议规模
Submit new budget if any significant change occurs
如有重大改变需重交预算
– example: attendance forecast is projecting a substantial decline
– 如：参会代表人数预计大幅下降
Six Weeks before conference - submit updated budget
会前六周- 递交更新后预算
– the majority of registration has occurred 大部分代表已注册
One month post conference - submit budget 会议后一个月，
提交预算
– all expenses may not be fully paid yet 部分会议费用可能还未支付
Six months post conference -submit budget or final
financial report 会后六个月-提交最终报告
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– all payments have been made, zero account balances
– 所有付款已经完成，账户零结余
10/24/2013
Banking 银行业务
Establishing an Operating Account 建立账户
Options 选择
IEEE Concentration Banking (CB)
IEEE集中银行
Section Account 分会账户
- Open one account specifically for
the conference 为会议专开账户
Open conference account at a local bank
在当地银行开设会议账户
Fiscal Agent Representation财务代理人
8
Budgeting,
Banking &
Insurance
18-12 Months
- Current practice that has been utilized
effectively when partnering with other nonprofit organizations 与非盈利机构合作时该方式非常
有效
10/24/2013
Conference Insurance 会议保险
General Liability & Property Damage一般责任及财产损
失 - all approved financially sponsored IEEE
conferences 适用于所有获批的IEEE财务主办会议
IEEE maintains Commercial General Liability (CGL)
insurance to protect IEEE in the event a claim is made
against IEEE and/or its Volunteers. The CGL insurance
provides coverage for third-party bodily injury and property
damage. IEEE提供一般商业保险以保护IEEE的会员在活动中被索
赔。该保险保障了第三方人身伤害和财产损失。
IEEE Volunteers are included on IEEE’s insurance policies
and protected while acting within the scope of their duly
authorized duties as Conference Officers or Committee
Members for the duration of the conference and its
activities. IEEE志愿者在其担任职务的会议期间，在其职责范围内
的活动是被包还在该保险中的
Event cancellation insurance is available 活动取消险
Submit application to Conference Business Operations 请向
会议部门申请
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Budgeting,
Banking &
Insurance
18-12 Months*
Conference Contracting 会议合同
Why enter into contracts? 为什么签合同
Establish what goods/services will be
exchanged by the parties, and agree on
cost 明确双方将交换哪些商品/服务并确定成
本
Document terms and conditions under
which these transactions will take place
根据文件的协议与条款执行
Secure goods/services/pricing to be
consumed at a later date 货物/服务的安全
性价格后期讨论
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Contracts
Negotiations
合同谈判
18-6 Months*
Can vary, could be 4
years out – could be
1 month before
Contract Reporting
合同报告
When are you required to report a contract to Conference Contracts?
(conference-contracts@ieee.org) 什么时候需要向IEEE上报合同？
All contracts with a value of $25K USD or higher must be submitted for
review and execution by IEEE, Conference Contracts 所有价值大于等于
25,000美金的合同需由IEEE审阅执行
Use the contract experts to help obtain the best deal
possible and
minimize your risk 合同专家帮助以获得最佳方案并使风险最小化
– Avoid problems with post conference audits 利用会议审计避免问题
A copy of all conference-related contracts of any dollar value should be
remitted to IEEE Conference Contracts. 所有与会议相关的合同都应 汇总给
IEEE会议部门
Contract should be in English when possible. Legal can provide
translation of contracts in Chinese. 合同应用英语书写。通过法律途径可将
其翻译为中文。
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Contracts
Negotiations
18-6 Months
Conflict of Interest （COI表格）
Individuals involved in making procurement decisions or other
activities that could represent a potential conflict of interest should
complete the Principles of Business Conduct/Conflict of Interest form
every year. 任何个体，参与、制定采购决策或其他有可能引发利益冲突的活动，
应需填写该表格。
This required form need to be completed by 以下人员必填：
– Conference Organizers: Conference Chair & Treasurer 会议主席和财务
– before a commitment is made to any spending 在任何花费交付前
– volunteers with decision-making/voting authority 拥有决策权的志愿者
– non-Members and others who conduct business with or on behalf of
IEEE 所有代表IEEE做决定的非会员
http://www.ieee.org/about/corporate/compliance/index.html
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Transaction Processing 付款程序
Accepting Payments 接受支付
Registration fees are the single most significant
source of Conference Revenue for IEEE Events
注册费是IEEE会议收入最重要的来源
Most other conference revenue is received as
either by check or bank transfer 会议收入方式多为
支票或银行转账
Nearly all conferences now use an online tool for
registration, this can be a complex process
现在几乎所有会议都采取网上注册工具，这是一个复杂
的程序
– The key to a successful system is ensuring
that all are compatible with one another
一个成功系统的关键是确保兼容
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Transaction
Processing
(paying bills,
receiving deposits)
6 Months
Transaction Processing
(continued)
System Compatibility - Fund Management 系统兼容-财务管理
Payment Gateway Registration System 付款注册系统
$
Transaction
Processing
(paying bills,
receiving deposits)
Deposit into Merchant
Account 商业账户押金
Deposit into Conference
Bank Account 会议账户押金
Repayment to vendors 供应
商付款
6 Months
Ensure all systems are compatible, early in conference planning stage
在会议计划初始即要保证系统兼容
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Transaction Processing
(continued)
Cash - Accepting Payments 现金- 接收付款
Ensure proper precaution is taken with
cash received onsite 确保在现金收取现场有
适当的保护措施
– For example: contact security, take appropriate
measures if the dollar amount warrants it
如：合同安全、采取适当措施
Ask your venue to apply the cash toward
the master bill 询问场地是否可使用现金付账
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Transaction
Processing
(paying bills,
receiving deposits)
6 Months
Closing 结束
Submitting Final Report 提交最终报告
A final financial report showing all
revenue and expense for the conference
should be submitted to IEEE within 6
months of the conference’s conclusion
财务决算报告显示会议的所有收入和支出，
需在会议结束6个月内向IEEE提交
The preferred submission method is the
IEEE Conference Financial web form
建议您使用IEEE会议财务表格：
– http://ta.ieee.org/Financial/default.aspx
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10/24/2013
Closing your
Conference
Post event
0-6 Months
Closing 结束
Submitting Proof of Bank Closure 提交银行结算证明
Once all transactions have finished, IEEE requires
all conferences to submit proof that their
operating account has been closed 一旦所有交易完
成，需向IEEE提交证明表示所有操作账户都已关闭
For an account opened specifically for your
conference, a copy of a bank statement showing
$0 balance serves as proof of closure
需银行开据证明表示余额为$0，即证明账户已关闭
For conferences that entered into a Fiscal Agent
agreement, an official letter from the agent
stating that all funds related to the conference
have been dispersed serves as proof of closure
财务代理人需代理者证明所有会议相关资金都已分散表示
结帐
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Closing your
Conference
Post event
会后六个月
0-6 Months
Closing 结束
Loan Repayment & Surplus 贷款支付和盈余
All conference loans should be repaid within
30 days of the event’s conclusion
所有会议贷款需在会议结束后30天内还清
Conference surplus should be remitted to
the conference’s financial sponsors as soon
as all other transactions are completed and
within 6 months of the conference’s
conclusion 会议盈余需在会议结束6个月内，且所
有交易完成后，交予会议财务主办者。
Contact the MCE Business Operations group
for details on sending checks or wire
transfers to IEEE 联系IEEE 会议部门以发送
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支票或电汇
Closing your
Conference
Post event
0-6 Months
Audit - Post Conference 会后审计
IEEE policy requires any conference with total
actual revenue or expense greater than $250,000
USD and IEEE financial sponsorship greater than
50% to undergo an audit 政策要求，任何会议收入/支
出超过25万美金或IEEE财务主办超过50%时需进行审计
The audit can be performed by IEEE’s internal
Operations Audit staff or by a certified local auditor
审计可由IEEE内部审计人员或由当地注册资格审计员进行
Before contracting with a local auditor, contact MCE
Business Operations who will work with IEEE
internal audit to ensure that they are qualified 雇佣
当地审计员之前，需与IEEE内部审计员联系并确认其是否
具有合格资质
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Discussion 讨论
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Tax Collection & Reporting 税务报告
Income Tax 收入所得税
It is imperative that IEEE comply with all US-specific and
local tax laws & practices
IEEE遵守所有美国及会议当地税收法律
Income Taxes - U.S. Persons (1099) Payments made to:
U.S. Citizens & U.S. Resident Aliens 所得税-1099美国居民及
美国居住的外籍人士适用
– Reportable payments include: Awards; Grants; Honoraria; Prizes;
Commissions 包含：奖金、奖励、提成、分红
Income Taxes - Non-U.S. Persons (1042) Payments made
to: Non-U.S. Citizens & Non-Resident Aliens所得税--1042
非美国公民及外籍非居留者适用
– Only for “U.S. source income” 仅限来源于美国的收入
– Payments made for work performed in the U.S. 支付与在美国工作的人
– Reportable payments are the same as for 1099’s 付款与1099一致
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Insurance for IEEE Conferences 会
议保险
When and how do I file a claim?何时/如何索赔？
– Any incident, which may result in a Property, Auto, or other
Liability claim, should be immediately reported to
ORIMS@ieee.org. ORIMS will investigate reported incidents and
submit claims to the appropriate insurance carriers.
– 任何可能造成财产、交通或其他责任索赔的事故，应立即报告
ORIMS@ieee.org 。 ORIMS将调查事故，并提交到相应的保险公司索
赔。
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