1

To develop and deliver quality youth soccer programs in a fun, family environment based on our six philosophies:
• Everyone Plays ®
• Balanced Teams
• Open Registration
• Positive Coaching
• Good Sportsmanship
• Player Development
2

• The Role of the Treasurer in the operation of the Region
• The Treasurer’s position description
• Review the basic knowledge a Treasurer must have to be successful
• Discuss keys to treasury management
• Understand the financial forms, reports and tools
3

• Safeguard Region assets.
• Protect AYSO and its nonprofit status.
• Keep required financial records and an ?
4

• Manage accounts receivable (revenue) and accounts payable (expenditures)
• Pay player registration fees timely
• Abide by good internal control procedures
• File reports on a timely basis
• Code your checks properly
• Take the lead in preparing the budget
5

continued
• Participate in registration
• Maintain records for seven years
• Assist throughout an annual audit
• Provide Monthly Status to Region
• Be aware of “ red flags ”
• Maintain a player reserve
• Not less than $5 per player-Not more than $12
6

1. Complete and submit a Volunteer Application
EVERY YEAR.
2. Be authorized to perform your job by the
Region, Area, Section or other AYSO authority.
3. Act within the scope of a Job Description and the AYSO policies, procedures and guidelines.
4. Complete Safe Haven training and
5. Be properly trained to do your job.
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• Regional Commissioner
• Area staff or neighboring Regions
• Section staff
• National Office
• NAP Finance Representative
• NAP Manager
• Accounting Manager
• Controller
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• Software
• Forms
• Manuals
• Checklists
• Reports
• Additional Training
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Opening a Bank Account
• Need to find a bank that will return checks
(or copies) with the statement to National
Office
• Minimum three signers (RC and Treasurer are required) with two on each check or transaction – not from the same household
• Whenever practical, the AD should be a signer and at least one other board member
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Opening a Bank Account
• Online banking NOT enabled . . . except for view only privileges
• One checking account and maximum of two savings accounts
• Must be a federally insured banking institution
(FDIC)
12

Where should the bank be instructed to send the Bank Statements and copies of cancelled checks?
a) Regional Commissioner d !
b) Treasurer c) Region’s P.O. Box address d) The National Office e) The National Office Lockbox address
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A Region’s bank account must be reconciled monthly because : been cashed b) Verifies deposits were received by the bank c) Verifies financial records match bank’s d) Ensures statement received by Finance e) All of the above
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Amounts must agree!
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Chart of Accounts
• Separate 4 digit codes for each category
• Additional 2 digit code for extended play programs – used before the standard 4 digit code
• Regions allowed to add additional coding after the 4 or 6 digit account code
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Chart of Accounts
Revenue/Income Accounts
• Revenue account codes used on the
M onthly D eposit R eport F orm – MDRF
• Codes for Registration fees, fundraising, sponsorships and donations
• Also used on checks for refunds of payments originally coded as income
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Chart of Accounts
Expense Accounts
• Expense accounts used on checks
• Used for bank charges
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Expenses and Checks
• All expenses must be paid by check
• All expenses must have full and complete original documentation
• Used for payments to AYSO
• Recommend using a reimbursement form
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Name, address, date, AYSO position.
Date, description, dollar amount and category.
Purpose of the expense
Mileage rate usually changes annually
Travel section
Operations section
Signature
Approval signature

Should this request be paid?
What should concern a Treasurer with this request?
Detailed explanation of expenses required
Original Receipts must be included
25

Sold to:
AYSO Region 436
102 Railroad Avenue, #4
Winters, CA 95694
Quan. Description
126 5” Soccer Trophy – Style 103A
Invoice
87 6” Soccer Trophy – Style 103A
41 7” Soccer Trophy – Style 103A
23 6” X 8” Team Parent Plaques
23 8” X 10” Coach Plaques
Each
4.75
Sub-total
Valley Trophy
152 N. Main Street
Winters, CA 95694
Tax
Total
Less: Deposit
Total Due
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Deposit due when order placed – balance due upon delivery
5.20
5.45
6.00
6.85
T h a n k y o u f o r y o u r b u s i n e s s !
No. 00045782
March 6, 2010
Total
598.50
452.40
223.45
138.00
157.55
1,569.90
121.67
1,691.57
700.00
991.57

River Sports Equipment Company
100 West walnut Street
Dixon, California 95620
Sold to:
AYSO Region 218
110 W. 14th Street, #12
Davis, CA 95616 March 16, 2010
Invoice 004578
Statement of Account
Description Total
1,262.57
Invoice 004617
Do not pay
STOP statement
789.41
2,051.98 27
Invoices due – Net 10 days
Total Due
T h a n k y o u f o r y o u r p r o m p t p a y m e n t

Check Writing
• Checks must be properly completed
• Large print – legible
• Proper NAP account coding
• Must have two signatures
• Counter checks or checks made payable to cash are not allowed
• No blank pre-signed checks
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Is this a NAP compliant check?
Does not have AYSO Region
Additional Region coding is acceptable
29
Only one signature

Is this a NAP compliant check?
No NAP account coding
Check made payable to cash
30

Is this a NAP compliant check?
31
Looks good!

• Be at all registration days – ensure proper procedures for handling of fees
• Collect the monies generated
• Reconcile registration forms
• Cash reconciled with two trained volunteers
• Cash deposited same or next banking day
• Pay player fees to the National Office within
30 days
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Check # (or Form of Payment), Fees,
Amount Paid
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Check section
Cash section
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Credit/debit card section

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M onthly D eposit R eport F orm
• Deposits should be made the same or next banking day
All Deposits must be
• MDRF captures and reports the proper
Checking Account account codes for deposits.
• Submit the MDRF to the National Office by the 5 th of each month.
• Submit either electronically (email or fax) or hard copy.
36

Region Number,
Bank Name,
Account Number
Late Registration
– Account 4009 – $565.00
Contact Information
Name – Phone Number – Email Address – Date
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Returned Check
Account 4310
(Sponsorship)
$50.00

Deferred Accounts
• Defer (verb): to put off to a future time
• Deferred Accounts: to put off or postpone amounts to a future period
• AYSO Fiscal Year - July 1 to June 30
• Monies received or paid currently
(prior to 7/1) for a future period (after
6/30), use the deferred accounts
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http://www.ayso.org/For_Volunteers/resources/finance/finance_forms
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•What is NAP Online?
•NAP Online is a web-based accounting and bookkeeping system.
•Now the official AYSO NAP program
•NAP Online is required for all new pilot Region applicants
•NAP Online is required for all pilot to charter conversions
•NAP Online is required for all Section / Area discretionary bank accounts.
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1. Makes organizing easy
2. Rollup reporting
3. Everything is stored electronically
4. Easily accessible
5. Embedded help links
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• Create sub-accounts or categories, known as
“Dimensions”, to keep organized and help stay on top of your budget!
Subaccounts
Seasons
43

Specific to your Spring
Season
Compare to your budget
Detailed sub-accounts
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Specific to your
Tournament Category Compare to Year to
Date
Show all your
Teams
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Show all your categories
Compare to
Year to Date
Show all your
Subcategories
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• In NAP Online, everything is stored electronically.
• Any changes in the
Treasurer position are smooth and uncomplicated.
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You can access NAP online from virtually any device with an internet connection.
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• NAP Online YouTube Channel at www.YouTube.com/aysonaponline
• Demo the system at https://naponline.ayso.org/demo
• Email naponline@support.ayso.org
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• AYSO’s electronic system for managing and registering players and volunteers
• Includes monthly financial reports
• Region’s registration or player fee invoices
• National player fee invoices are not mailed
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To Pay Invoices, check Pay
Box, Create Remittance Advice

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• Players who decide not to continue with
AYSO may be entitled to a refund of all or part of their registration fees (consult Regional
Guidelines)
• Regions are only entitled to a refund of the
National Player Fee if the player never practiced or participated in any AYSO activity.
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Region>Treasurer>Process Dropped Player
Select “Awaiting Request for
Credit”
Select “Request NSTC Credit” or
“Drop & No NSTC Credit”
SUBMIT
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19750 S. Vermont Ave.
#200
Torrance, CA 90502
(310) 525-1155
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Quiz
• Who owns the Region’s budget?
• Regional Board
• When is the budget due?
• June 1st
• Who receives copies?
• Area Director and National Office
• What happens when it’s not done?
•
Conditional re-appointment for RC
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Fax to 310.525.1155, Email to finance@ayso.org
,
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Mail to 19750 S. Vermont Ave. #200, Torrance, CA 90502

• Regional Financial Report
• Sales tax report
• 1099 reports
• Provide updated information on the
Information Form for any board changes including new signatures on bank accounts.
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• Provides Regional board with monthly status
• Typically includes monthly revenue, expense summary and adjusted account balances
• Must be made available to any participant when requested.
• Key to maintaining financial transparency.
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Actuals vs
Plan or Previous Year
Fiscal Year
July 1 st – June 30th
Revenue vs Expense
Summary
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• Many States require payment of sales tax on purchases as well as sales from fundraising.
• Region’s sales tax obligation is based on income reported on MDRF as well as some expense codes.
• National Office will consolidate all Region sales tax into one State filing.
• National Office will invoice each Region for their portion of the total tax due.
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• 1099 Forms required by IRS
• Requires Independent Contractor’s W-9
• National Office completes company-wide
1099s based upon information submitted
• Information due to the National Office by
January 10
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Who is an Independent Contractor?
• Performs services for multiple customers
• Sets own hours, determines own price for contracted services
• Provides own supplies, tools and equipment to complete job per contract
accidents
• Files self-employment taxes & receives
Form 1099-MISC 68

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Tax ID can be either Social
Security Number or Employer
Identification Number
Each payment needs to be
Region number must be in a four-digit format.
shown separately.
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• Running out of money
• Checks are bouncing
• Savings accounts being depleted with no valid reason
• Suppliers are complaining
• Board is not receiving financial reports
• Fundraising activities in question
• The NAP report has uncoded items
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Treasury Management guidelines are found in:
• The Standard Regional Guidelines, Article
Eight
• Chapter 8, Regional Operations of the
AYSO Reference Book
• Policy Statement 3.1
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• Need to manage, control and facilitate all financial aspects of the Region
• Paying player fees timely to the National
Office ensures that players are covered by
SAI
• Need to complete required forms
• Control the financial history of the Region
• AYSO is one entity!

Please take these additional workshops:
• eAYSO for Treasurers
• Budgeting for the Regional Board
• Develop a Regional Calendar
• Auditor Training
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Treasurer’s
Manual www.ayso.org
Self-paced Training
Forms and Documents
AYSO Reference
Book www.eayso.org
e-Newsletter 76

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Review monthly reports for proper _____ account
NAP
Send player fees and other payments to the
National Office 30
…