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LIONS CLUBS INTERNATIONAL
DISTRICT 201 Q2
MANUAL FOR
CLUB TREASURERS
2013/2014
Lions – Bringing Dreams to Life
Club Treasurer’s Manual 2013-2014
Lions – Bringing Dreams to Life
Profile- Gary Kenny
District Governor 2013/14
Gary was born in Brisbane spending his early years in the Coorparoo area, was educated at St
Laurence’s College, South Brisbane and joined the public service in 1968. Following those early
years, Gary pursued a career in Hospital Management across 32 years with various postings at
hospitals in Brisbane and across the State, retiring as Director Corporate Services, Mackay Health
District in 2007.
Lions Service at Club Level
Although Gary initially joined Lions in this District at Tully in 1977, his career with the
government has seen him serve across five different Clubs in three Districts.
Gary has been President on four occasions across three different Clubs; those Clubs have won
District Club of the Year three times for his year as President. Gary has held all positions at Club
level.
Gary is currently a member of Mackay Host Lions Club.
Experience at District & Sub District Level
Gary has served on Cabinet as 1st and 2nd Vice District Governor, Leadership, Orientation &
Training Chairman twice and Zone Chairman twice. Gary has served on four District Convention
committees and as Secretary/Treasurer & Project Manager for the Lions Emergency
Accommodation Zone Project (L.E.A.P.) in Mackay. Gary is a Guiding Lion and has experience
in re-building Clubs. He is a graduate of the Senior Lions Leadership Institute, has received the
five Key Member Award as well as having sponsored other Lions into Clubs he has guided.
Conventions
Lion Gary has attended 14 District Conventions, three MD Conventions, two LCI Conventions &
two ANZI Forums.
Personal background
Gary and Audrey have been married for 23 years and they have a son Christopher aged 22 and a
daughter Ashley aged 20.
Gary, Audrey and family have been resident in Mackay for 22 years.
To relax, Gary’s interests include social golf, boating and fishing and like most Aussie males he is
an “armchair expert” of all sports! Gary is also a collector of whiskey water jugs & other
“breweriana”.
Lion Audrey
Audrey grew up on a sheep property near Longreach Qld., and was educated at St Hilda’s College
Southport. Audrey then trained as a nurse and midwife and took nursing positions in various
towns, which led to meeting Gary at Dalby Hospital in 1983.
Audrey has primary and masters degrees in Business and currently works as an Operations
Director of a busy clinical division at Mackay Base Hospital.
Audrey joined Lions five years ago; in that time has had two stints as President and two as Club
Secretary. Audrey’s Club has also won District Club of the Year for her year as President. Audrey
has just completed a year on Cabinet as Zone Chair. Audrey has sponsored 20 members into
Lions.
Lions – Bringing Dreams to Life
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Club Treasurer’s Manual 2013-2014
Lions – Bringing Dreams to Life
A Message from your District Governor - Gary Kenny
Congratulations on accepting the position of Treasurer of your Club for the 2013/14
Lions year.
The position of Treasurer is an important position as you are custodian of all Club
funds. You will maintain all moneys in keeping with recognised and accepted business
procedure and you are required to give budgeting advice and regular financial
statements to the Board of Directors and the Club.
Regular communication between yourself and other members of your Club executive is
essential for effective handling of all important Club matters and this in turn will
ensure that both Board and Club meetings are well structured and all members receive
essential information about Lions and community events.
I am pleased to be able to assist your journey with this Treasurer’s manual, as a
comprehensive reference source, following on from appropriate training.
Much other information and resources are available also to assist you.
Please make sure you use all at your disposal during your year.
Your President and Secretary also have been provided with reference manuals to assist
their roles.
I believe we are in for an exciting year in 2013/14 with Barry Palmer inducted as
Australia's first ever International President of Lions.
This will place an unprecedented spotlight on Australia and Barry has made it clear
that he sees Australia leading the way in Lions in 2013/14. He is already planning and
will bring in much change at Lions International.
My theme this year is – Lions, Bringing Dreams to Life
When we consider the 120 million kids who have received needs based eye care and the
8 million cataract surgeries undertaken as part of our Save Sight Program, the 12
million young people who have learnt about drug abuse & violence in our Lions Quest
Program, the $730 million donated to natural disaster relief,
OR whether we reflect on the support we give locally to our hospitals, schools,
ambulance, the youth and elderly and other needy community programs, everyday we
Lions Bring Dreams to Life.
My theme corresponds nicely with that of IP Barry Palmer – Follow Your Dream
Barry Palmer has said – “As Lions, we are a global network dedicated to service and we
share the dream of a world without suffering. More now than ever there are people in
need and those people need Lions. During 2013-2014, Lions are challenged to follow
their dreams, achieve a new high standard and to set new benchmarks.”
Please remember that myself, your Zone Chair and my fellow Cabinet Officers are there
to support you. Please contact us at any time.
I wish you a successful, rewarding and enjoyable year.
Gary
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Welcome
Congratulations on being elected to this most important position of Club Treasurer. You will
be on your Club’s Board of Directors and a member of your Club Executive. In these days of
litigation and corporate governance, financial accountability must be of the highest standard.
We owe it to ourselves and our Club to perform our duties in a professional manner.
This manual has been compiled to assist you undertake the duties associated with your
position, however it is not intended to cover every situation that might arise in your particular
Club. How you go about the daily functions of your job is entirely up to you – provided you
adhere to the requirements of the Incorporations and Collections legislations and Lions Clubs
International.
You will be responsible for:
 maintaining the financial records of the Club
 receipting and banking all moneys promptly
 keeping the books of accounts up to date, and
 providing your Board of Directors (and ultimately all members) with accurate
information, at least monthly, regarding the financial standing of the Club.
You must ensure that:
 all expenditure is duly authorised by the Board of Directors
 all income and expenditure is passed through the correct account
 records are kept in compliance with the legislative requirements of the Associations
Incorporation Act 1981, the Associations Incorporation Regulations 1999, the
Collection Act 1966, the Collections Regulations 2008 and the constitutional
requirements of Lions Clubs International, and
 International, Multiple District, and District Dues are all paid when due.
If at any time you are unsure of what to do, please do not hesitate to contact me on 07 4952
259 (home) or on my mobile 0428 552 295. If you would prefer to use email my address is
[email protected] . A simple phone call or message for friendly advice might well
prevent a problem arising and will make both our jobs easier.
As the Lions Directory does not print the Club Treasurer’s contact details, I ask Incoming
Treasurers to complete their details on Attachment I (back page this manual) and forward it
to me at 1 Nicole Court Andergrove QLD 4740.
I know that with DG Gary Kenny’s theme “Lions – Bringing Dreams to Life” in mind we will
have a successful year – I wish you well in your role.
Tom Becker
Cabinet Treasurer 201Q2
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Lions – Bringing Dreams to Life
CONTENTS
Section 1 Preamble
1.1
Introduction .................................................................. ..2
1.2
Duties of the Club Treasurer ......................................... ..5
Section 2
2.1
2.2
2.3
2.3.1
2.3.2
2.4
2.5
2.6
2.7
2.8
2.9
Management
Additional Information Required ....................................
Understanding the Constitution and State Laws ............
Types of Accounts ..........................................................
Administration Account .................................................
Activities Account ..........................................................
Cheque and Deposit Books ............................................
Receipt Books ................................................................
Hard Copy Records ........................................................
Accounting Systems ......................................................
Insurance ......................................................................
Audit .............................................................................
Section 3
3.1
3.2
Financial Management
The Budget .................................................................... ..10
Club and International Dues and Fees ........................... ..11
Section 4
4.1
4.1.1
4.1.2
4.1.3
4.1.4
4.2
4.3
4.4
4.4.1
4.4.2
4.5
4.6
Duties
Incoming Monies ...........................................................
Dinner Meetings ............................................................
Monies from Dinner Meetings ........................................
Large Projects ................................................................
Lions Projects ................................................................
Dinner Meeting Records.................................................
Outgoing Monies ...........................................................
Board of Directors Meetings ...........................................
Treasurer’s Report .........................................................
Accounts for Payment ....................................................
Audit .............................................................................
Incorporated Associations Annual Returns ....................
12
12
12
13
14
14
14
14
14
15
15
16
Section 5
5.1
Lions International Commitments
Multiple District and District Dues ................................
First Semi-Annual Dues July .........................................
Second Semi-Annual Dues January ...............................
Lions Clubs International Dues .....................................
Revised Suspension Policy .............................................
17
18
19
20
21
Appendices
A – Sample of International Dues......................................................
B – Sample of International Membership List ....................................
A – Sample of Dinner Meeting Takings ..............................................
B – Sample of Receipt .......................................................................
C – Sample Treasurer’s Report for Board Meeting .............................
22
23
24
25
26
5.2
5.3
..5
..5
..6
..7
..7
..8
..9
..9
..9
..10
..10
A guide to Art Unions..................................................................27-28
Notification of Club Treasurer .........................................................29
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SECTION 1
1.1
Lions – Bringing Dreams to Life
PREAMBLE
A Lions Club should run as a business with its financial affairs properly
planned, documented and reported. The Club Treasurer is the Accounting
Officer of the Club and should ensure that its financial affairs are organised,
recorded, and reported in a business like manner.
Remember at all times that we are handling public Money given to us on
trust to use for the purposes for which it was collected.
1.2
DUTIES OF THE CLUB TREASURER

Issuing of receipts for all monies received which are to be promptly
banked into the accounts approved by the Board of Directors.

Issue Cheques, EFT which must bear the Treasurer’s Signature and
one other, usually the President or Secretary, in payment of Club
obligations. Such cheques must be approved by the Board of
Directors.

Ensure the Club’s financial transactions are recorded into separate
accounts maintained for Administration and Activities.

Prepare and submit a Financial Report for approval at Board Meetings
and the Annual General Meeting.

Serve on the Financial Committee usually as Chairperson.

Prepare a budget for the forthcoming year.

Ensure books are Audited at the end of the Financial year.

Work closely with the incoming Treasurer to ensure a smooth
changeover
SECTION 2
2.1
MANAGEMENT
It is necessary for the Club Treasurer to have:
(a)
A Multiple District 201 Administration Manual
(b)
International Association of Lions Clubs Constitution; and
By-Laws Publication LA 1 - this can also be found on the Lions
Clubs International {LCI} Internet site:
http://www.lionsclubs.org/
(c)
Multiple District 201 of Lions Clubs International Inc Constitution and
By-Laws
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(d)
Standard Form Lions Club Constitution and By-Laws Publication LA-2
http://www.lionsclubs.org/ as well as your club Constitution and ByLaws.
(e)
District 201 Q2 Constitution – available from Cabinet Secretary
Note :- All documents above are on the new club CD
2.2
The Treasurer should be able to act as a “Watch dog” to ensure that the
Club does not either knowingly or inadvertently step outside the bounds of
the various Constitutions nor incur any liability outside the resources of the
Club.
The majority of Lions Clubs in Australia are incorporated and the Treasurer
should have an understanding of the requirements regarding Charitable
Collections and Fund Raising Organisations as they apply in the State.
2.3
TYPES OF ACCOUNTS
Two types of monies are received into Club funds:(1)
Club members monies
{Administrative}
(2)
Monies raised from the public for Charitable purposes
{Community Service}
ACCOUNTS
Administration
Administration
Account
Convention
Account
Community Service
Community Service
Account
Raffle
Account
It is not necessary to have a separate Convention and Raffle Account. Many Clubs
operate with an Administration Account and an Activity Account {Community
Service}.
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2.3.1
Lions – Bringing Dreams to Life
ADMINISTRATION ACCOUNT
The Administration budget has to do with the basic financing of the Club – the
income and expenditure necessary to run the Club.
Transactions include:
Membership Dues

Club meeting income {Dinner Fees, Tail Twisting, Member Raffles}
and Club Meeting expenditure {Members Dinner Costs}

Expenditure relating to direct administration of the Club – postage,
telephone, stationery etc

Any transactions or activities conferring any benefit to the members of the
Club

Direct work: Funds raised by Lions/Lioness/Leos doing direct work –
such as delivering telephone books, gate keeping at sporting activities or
car park attendants can be credited to this account. The test for Direct
work is – Did the Club contract to do a job in return for payment of a fee
{not the profit} of another organization? If a Club raises money from its
own members in a manner which does not give rise to any public
perception that funds are being raised for Charitable purposes, then in
these circumstances only, such funds could be used to reduce dues

Member Donations: If a club member loans special tools, a tractor or
truck etc. for an activity, it is appropriate to calculate hire charges, write
an Activities Cheque and have the member donate this to the Club for
credit into Administration Account. Accurate records must be kept. (Be
careful as this may incur an expense to the person hiring the goods.)

The cost of submission of the “Annual Return of Association” is a Club
running cost, therefore an Administration Account item.
2.3.2
ACTIVITIES ACCOUNT
Money raised from Projects that provide service or benefits to the Community.
Money cannot be transferred from the Activities Account to the
Administration Account
Transactions that fall into this category include:
Any money raised from the general public.
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
All costs associated with raising these funds.

All donations and services provided to the Community.

All expenditure associated with providing these services.

All expenditure associated with the investigation of potential projects even
if the project does not eventuate.

Interest received on funds collected from the public.

Costs of meals for guests who have been invited to the Club to talk about
a project or potential project of the Club.

The costs of auditing the Activities Accounts. {75% of Audit cost}

Insurances relating to Activities and Projects

Postage, telephone and any other expenses, which can be clearly identified
to projects {documentation required}

All Art Union return charges and permit/licence costs
The following examples of expenses, which are definitely NOT chargeable to the
Activities Account:
The cost of drinks etc. after a project

The cost of membership drive or the cost of training or anything which
provides a benefit to Club members.

Providing any meals, drinks or other benefit to members at any Lions
functions.
2.4
CHEQUE AND DEPOSIT BOOKS
Order new Cheque and Deposit books, you may wish to set up EFT banking
from your Club’s bank by the middle of June as these may take time to obtain.
Request your Bank to order Cheque Books that are printed with “Not
Negotiable”.
Your previous Treasurer may require all of the current Cheque & Deposit books
to finalise records and submit to the Auditor.
Incoming signatories for Bank Accounts shall arrange it with Bank to take effect
from 1st July. New customers at the Bank will require sufficient identification to
meet the Bank’s requirements eg. Passport, Birth Certificate, Driver’s Licence
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etc. it will be necessary to take a copy of the Minutes of the Election of Club
Officers Meeting, showing the names of the new Board of Directors, to the Bank.
Outgoing signatories will need to sign the “Notice of Authority” Bank Form to
allow transfer of signatures to the new Officers.
START YOUR YEAR ON 1ST JULY WITH NEW BOOKS!!!
2.5
RECEIPT BOOK
Purchase new Receipt Books for your year – one for each Account and one for
Dues. Purchase ‘Carbonless’ books that have a reasonable space to write
information after the words “Being for…………………………………”
Each receipt must bear the Club’s Name. A suitable rubber stamp will suffice.
2.6
HARD COPY RECORDS
Use one large ring back binder with dividers to separate Club Accounts, for the
filing of Accounts and Receipts.
Write the Cheque Number or EFT transaction number on a copy of each paid
Account and file all copies in numerical order according to Cheque numbers.
Your Bank should be able to supply you with ring back binders for the filing of
Bank Statements.
2.7
ACCOUNTING SYSTEMS
Some Clubs maintain Club records on various computer accounting packages.
While this is perfectly in order, the volume of transactions may not warrant
computerisation and thought should be given to a successor who may not have
access to a computer or compatible programmes. (Most Auditors prefer
Computer accounting packages)
To be effective any system must be readily accessible, transferable, easily
understood and simple to operate to allow comparative information to be
obtained.
It is suggested Clubs use an 18 column Cash Book. The Cash Book column
headings may be designed/altered for your Club’s needs.
LionBooksNew is a Microsoft Excel spreadsheet based application designed for
Lion Clubs and is available on the District Administration CD or the MD
website.
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Club Treasurer’s Manual 2013-2014
2.8
Lions – Bringing Dreams to Life
INSURANCE
The “Information on Insurance for Lions” details are printed in the Multiple
District Directory each year.
Special consideration to taking out Optional Coverage is recommended. Policies
include:
Personal accident increased benefit

Lions members aged 76 to 80 years} not covered under the standard
policy

Lions members aged 81 to 85 years} not covered under the standard
policy

Project equipment etc
2.9
AUDIT
It is preferable for the Auditor to be appointed at the beginning of the Financial
Year. The Treasurer for approval by the Board of Directors will nominate the
Auditor. Some Auditors may require to view the records on a half-yearly basis.
The Treasurer should meet with the Auditor to ascertain the Auditor’s
requirement for all Account records.
Please note that since the advent of GST many Accountants are no longer
undertaking the preparation of Club Audits.
SECTION 3
3.1
FINANCIAL MANAGEMENT
THE BUDGET
Preparation of the Club Budget is one of the Treasurer’s major responsibilities
which is shared with the Finance Committee and often with the Club President.
A wisely constructed budget will make all the difference whether the Club will be
solvent at the end of the fiscal year. Be careful anticipating revenue and income
and by carefully prioritising spending needs of the Clubs for the next 6 {six} or
12 {twelve} months, the Treasurer can do much to assure that the Club remains
financially sound and healthy.
Each Club should have 2 {Two} budgets: an Administrative Budget and an
Activities Budget. It is important to keep in mind that budget does not give
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“authority” to spend money; it is simply a guide to spending. Nevertheless, once
the budget is approved every effort should be made to adhere to it.
Also remember that a Budget:(a)
Keeps the membership well informed of the Club’s financial condition
{which they have the right to know}.
(b)
Provides the necessary discipline for keeping funds under the proper
category.
(c)
Helps to establish that the Club is a charitable organization.
Caution !!! Under no circumstances may the net income of the Club projects or
activities raised from the public be used in any manner whatsoever for
administrative expenditures.
Clubs must establish 2 {two} bank accounts and 2 {two} sets of books: one for its
administrative funds {dues, tail twister fines, door prizes, income etc}. The other
for its activities funds {monies from projects and the community}.
3.2
CLUB AND INTERNATIONAL DUES AND FEES
The Treasurer, with advice from the Finance Committee and approval of the
Board of Directors, should set the annual members dues at an amount, which is
necessary to maintain the financial of the Club.
If the amount of dues is insufficient to enable the Club to operate efficiently, the
Finance Committee should recommend to the Board of Directors that dues be
increased. The committee should stipulate the amount necessary to overcome
the deficiency.
Club dues should be collected in advance, semi-annually or quarterly Invoices
for Dues should be sent to the member by the Secretary or Treasurer
approximately 10 {ten} days before the paying period.
SECTION 4
4.1
DUTIES
INCOMING MONIES
Consecutively numbered Receipts shall be issued for all monies received which
must then be banked promptly intact without any deductions.
Ensure that every Receipt is printed/stamped with your Club’s correct name.
For Insurance coverage all money must be banked within 48 {forty-eight} hours
or in the event of Bank holidays on the first working day thereafter.
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4.1.1
Lions – Bringing Dreams to Life
DINNER MEETINGS
At each Dinner Meeting the Treasurer’s normal duties are:
Collect Dinner fees from members and visitors.

Collect any payments from Club Members eg. Club Dues. {Receipts and
Membership Cards should be issued promptly upon receipt of Dues}.

Collect Tail Twisting money and issues Receipt to Tail Twister.

Collect Raffle Money from Raffle Chairman and reimburse cost of prize to
Chairman.

Pay Dinner Fees to Caterer using a Cheque / EFT.
4.1.2
MONIES FROM DINNER MEETINGS

Monies collected from the Dinner Meeting are all from Lions Club
Members and are to be deposited into the Administration Account.

Club Semi-Annual Dues are deposited into the Administration Account.

With regards to Member’s Raffle, Tail Twisting and excess Dinner Fees, it
is at the discretion of the Board of Directors as to the disbursement of
these monies into Administration/Convention Account.
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4.1.3
Lions – Bringing Dreams to Life
LARGE PROJECTS
Large projects are those Funds Raising Projects that last at least one day and
involve gate takings, major raffles etc. The Projects involve large sums of
incoming money which should be handled by the Treasurer who is responsible
for finances of the Club however with the consent of the Board of Directors and
the Treasurer, the Project Chairman may be designated to perform some or all of
the following duties.
The Treasurer will collect incoming monies at regular intervals during the
Project, count and store such monies in a secure place – preferably a ‘Safe’. For
Insurance the money shall be banked within 48 {forty-eight} hours of the
Project.
The Treasurer/Project Chairman shall submit a Project Report to the Board of
Directors Meeting showing all incoming and outgoing monies.
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4.1.4
Lions – Bringing Dreams to Life
LIONS PROJECTS
Lions Mints:
When ordering Lions Mints a Cheque for the total Amount
should accompany the order.
Christmas Cakes: When ordering Christmas Cakes a Cheque for the total
Amount should accompany the order..
4.2
DINNER MEETING RECORDS
A record of all Duties listed in 4.1.1 must be kept. A form similar to “Appendix
C” should be employed for this purpose.
A copy of this form {Appendix C} given to the Secretary will facilitate the members
attendance records.
4.3
OUTGOING MONIES
Payment of all Accounts must be approved by the Board of Directors at the Board
Meeting and such approval recorded in or attached to the Board Meeting Minutes.
Payment is to be made by CHEQUE OR EFT IS NOW ACCEPTABLE.
A receipt is required for payments for Audit purposes. Some businesses do not
issue receipts. When making payment request that a receipt be issued,
alternately enclose a Form similar to that shown in “Appendix D”.
4.4
BOARD OF DIRECTORS MEETINGS
4.4.1
TREASURER’S REPORT
At each Board Meeting the Treasurer shall submit a written report for approval by
the Board of Directors and this report after being approved will become part of
the Official Minutes of the Board of Directors Meeting. It should be signed by both
the Treasurer and the President. {Appendix E}
The Treasurer’s written Report shall contain:
Details of each Deposit and Payment since the last Board Meeting

Cheque Numbers EFT Transaction Numbers

Payee

Reason for Payment

Amount paid

Account Balances
The Club Treasurer should also have on hand:
All Bank Statements.
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4.4.2
Lions – Bringing Dreams to Life
ACCOUNTS FOR PAYMENT
The Treasurer shall submit a list of Accounts for payment. It is necessary for the
Treasurer to have Accounts for Payment approved by the Board of Directors – this
list is then attached to the official minutes of the Board of Directors Meeting.
4.5
AUDIT
Promptly at the end of the financial year, the Treasurer shall present all
necessary records to the Auditor to complete the Audit.
The completed Audit shall be presented at the Annual General Meeting of the
Club. The Annual General Meeting is generally held within 3 {three} months of the
end of the Financial year. Returns should then be lodged with the Office of Fair
Trading within 1 {one} months of the Annual General Meeting along with the
required lodgement Fee.
The Office of Fair Trading will forward an “Annual Return of Association” form to
the Club Secretary at the end of the financial year.
The records should include:
All monthly reports presented and approved by the Board of Directors

Income and Cheques written for payment of Accounts

Bank
Reconciliation
showing
all
Income
and
Cheques
payment of Accounts

All receipts received to be attached to a copy of all accounts paid

Deposit books and Cheque books

Any other information required by the Auditor
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Incorporated Association Annual Returns
Your incorporated association must prepare an annual return. The management
committee must ensure financial statements are prepared and presented to the AGM for
adoption.
The annual return must also include a copy of the financial statement presented at the
AGM, signed and dated by either the President or the Treasurer, including:
A profit and loss statement (income and expenditure)
A balance sheet (assets and liabilities)
All mortgages, charges and securities that affect any of your incorporated association´s
property at the close of the financial year
A copy of the accountant or auditor´s report, or the verification statement, signed in
accordance with your incorporated association´s reporting requirements.
Annual return form
Within one month of the AGM, your incorporated association must:
complete and lodge Associations Incorporation form 12 - Annual return of association and
pay the $42.20 fee.
You will be sent this form within one month of your incorporated association´s financial
year ending. If you do not receive or need another copy of this form, please send a
request to our Registration Services branch.
If your incorporated association has not conducted any financial transactions during its
financial year, and it has no assets or liabilities, you must submit a statutory declaration
with the Form 12 stating this.
If your incorporated association would like a receipt for the annual return fee, request one
when you lodge the return.
Reportable financial year
Under normal circumstances, an incorporated association´s reportable financial year is 12
months. Most incorporated associations select a financial reporting period of either
January to December or July to June.
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SECTION 5
5.1
Lions – Bringing Dreams to Life
LIONS INTERNATIONAL COMMITMENTS
MULTIPLE DISTRICT & DISTRICT DUES

Your District Treasurer will bill your Club to cover these Dues in 2
{two} Semi-Annual payments in July and January – see the following 2 pages
(amounts may change due to CPI increases).

It is clearly stated on the Account what amount is payable from your
Administration Account and your Activities Account.

These Dues are to be paid upon receipt of the Account, with payment
approval being ratified at the next Board of Directors Meeting.
Cheques to be made payable to:- “Lions District 201 Q2”
EFT Transfer is now acceptable using your club ID number as the
reference number.
Note: Club member numbers shown on your Dues Account are taken from April
& October Membership Reports {WMMR}.
Late submission of this Report means that the last available Membership figure
will be used to calculate your Club Dues Account.
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LIONS DISTRICT 201 Q2 DUES ACCOUNT
LIONS CLUB OF DEE GEE
PO Box 11 BOSSLAND QLD
JULY
1.
PAYMENT MUST BE RECEIVED BY CABINET TREASURER BEFORE 20TH AUGUST
2.
MEMBERSHIP FIGURES ARE TAKEN FROM JUNE MEMBERSHIP REPORT.
3.
IF YOU DO NOT AGEE WITH THE AMOUNT, PLEASE PAY THE AMOUNT BILLED. YOUR CLUB’S
MEMBERSHIP REPORT MAY HAVE ARRIVED LATE, WE WILL ADJUST THE ACCOUNT LATER.
4.
BOARD APPROVAL FOR PAYMENT OF THESE MULTIPLE DISTRICT AND DISTRICT DUES IS NOT
REQUIRED PRIOR TO PAYMENT. THIS PAYMENT SHOULD BE RATIFIED AT THE NEXT BOARD/CLUB
MEETING.
5.
MAKE CHEQUES PAYABLE TO- LIONS DISTRICT 201 Q2 / EFT TRANSFERS ARE ACCEPTABLE
6.
PLEASE FORWARD CHEQUES TO:- CABINET TREASURER
PO Box 11 BOSSLAND QLD
PAYABLE FROM ADMINISTRATION ACCOUNT
M.D Directories – Membership from 31/3/
M/District Dues to 31/12/
M/District Public Relations Fund
District Administration Fund
District Convention Fund
District Fares Equalisation
District D.G’s Fund
District 1st Vice Governor’s Fund
District 2nd Vice Governor’s Fund
TOTAL PAYABLE FROM ADMINISTRATION A/C
EFT PAYMENT TO BSB: 000111 A/C NO: 12345678
37
37
37
37
37
37
37
37
members
members
members
members
members
members
members
members
PAYABLE FROM ACTIVITIES ACCOUNT
M.D. Youth Exchange
37 members
M.D. Lioness program
14 members
District Activities Fund
37 members
District Youth and Youth of the Year Fund
37 members
INSURANCE:
Workers Compensation
37 members
General Property
1 Club
Fidelity Bonding
1 Club
Personal Accident – Lions
37 members
Personal Accident – Lionesses
14 members
Personal Account - Leos
0 members
Personal Accident accompanying Partners:
85% Lions Membership
31.5 members
85% Lioness Membership
11.9 members
85% Leo Membership
0 members
Excess Public Liability
37 members
Loss of Cash: Lions Club
1 Club
Lioness Club
1 Club
Leo Club
0 Club
Directors and Officers Indemnity
37 members
TOTAL PAYABLE FROM ACTIVITIES A/C
EFT PAYMENT TO BSB: 000111 A/C NO: 987654321
TOTAL DUES PAYABLE
There are 2 copies of the Account Supplied
 Keep 1 {one} for you Records
 Return the other with your payment
18
@
@
@
@
@
@
@
@
$3.00
$10.54
$2.53
$9.57
$5.81
$2.32
$1.74
$1.17
$111.00
$389.98
$93.61
$354.09
$214.97
$85.84
$64.38
$43.29
$1,357.16 
@
@
@
@
$0.55
$5.50
$1.17
$3.49
$20.35
$77.00
$43.29
$129.13
@
@
@
@
@
@
$0.40
$9.90
$16.50
$7.15
$7.15
$7.15
$14.80
$9.90
$16.50
$264.55
$100.10
$0.00
@
@
@
@
@
@
@
@
$1.93
$1.93
$1.93
$2.20
$11.00
$11.00
$11.00
$3.00
$60.80
$22.97
$0.00
$81.40
$11.00
$11.00
$0.00
$111.00
$973.69
$2330.85
Club Treasurer’s Manual 2013-2014
Lions – Bringing Dreams to Life
LIONS DISTRICT 201 Q2 DUES ACCOUNT
JANUARY
LIONS CLUB OF DEE GEE
PO Box 11 BOSSLAND QLD
SECOND SEMI-ANNUAL DUES
1.
PAYMENT MUST BE RECEIVED BY CABINET TREASURER BEFORE 18 TH FEBRUARY
2.
MEMBERSHIP FIGURES ARE TAKEN FROM DECEMBER MEMBERSHIP REPORT.
3.
IF YOU DO NOT AGREE WITH THE AMOUNT BILLED, PLEASE STILL PAY THIS AMOUNT WE WILL
ADJUST YOUR ACCOUNT LATER.
4.
BOARD APPROVAL FOR PAYMENT OF THESE MULTIPLE DISTRICT AND DISTRICT DUES IS NOT
REQUIRED PRIOR TO PAYMENT. THIS PAYMENT SHOULD BE RATIFIED AT THE NEXT BOARD/CLUB
MEETING.
5.
MAKE CHEQUES PAYABLE TO:- “LIONS DISTRICT 201 Q2” / EFT TRANSFER ARE ACCEPTABLE
6.
PLEASE FORWARD CHEQUES TO:- CABINET TREASURER
PO Box 11 BOSSLAND QLD
PAYABLE FROM ADMINISTRATION ACCOUNT
M/District dues to 30/06/
35 members
District Administration Fund to 30/06/
35 members
@
@
$10.54
$9.57
M/District Dues Outstanding
District Dues Outstanding
$368.90
$334.95
$0.00
$0.00
$703.85 
TOTAL PAYABLE FROM ADMINISTRATION ACCOUNT
EFT PAYMENT TO BSB: 000111 A/C NO: 123456789
PAYABLE FROM ACTIVITIES ACCOUNT
District Youth and Youth of the Year Fund
35 members
@
$3.49
$122.15
M/District Dues/Insurance Outstanding
$0.00
District Dues Outstanding
$0.00
TOTAL PAYABLE FROM ACTIVITIES ACCOUNT
EFT PAYMENT TO BSB: 000111 A/C 987654321
$122.15 
TOTAL DUES PAYABLE
$826.00
WARNING
FAILING TO PAY THIS ACCOUNT ON TIME MAY RESULT IN A FINANCIAL
PENALTY. {Article 7 Section 3 of District Constitution}.


There are 2 {two} Copies of the Account Supplied
Keep 1 {one} for your Records
Return the other with your payment
19
Club Treasurer’s Manual 2013-2014
5.2
Lions – Bringing Dreams to Life
LIONS CLUBS INTERNATIONAL DUES

In July and January you will receive Semi-Annual Dues Accounts direct from
America.

These accounts are paid
ADMINISTRATION ACCOUNT

The Account is to be paid upon receipt, with approval being ratified at the
next Board of Directors Meeting.
in
AUSTRALIA
DOLLARS
from
your
Make Cheque payable to:- “Lions Clubs International”
If EFT Payment for LCI Dues use club ID number as reference
number. BSB: 000111 A/C 123456789

Detach or scan the top section of the Account and forward or email this with
your cheque to the “District Treasurer” Even if you have paid by EFT
The District Treasurer will then deposit this money into the Lions Clubs
International Bank Account.

Depending on when your payment is banked, you may owe a small amount of
money or be in credit because of the daily fluctuating exchange rate.
 It is important file a copy of each Lions Clubs International Account for your
records.
Refer to Lions Clubs International Multiple District 201 Club Administration
Manual – Chapter 7, from page 154
20
Club Treasurer’s Manual 2013-2014
From April, 2010
Lions – Bringing Dreams to Life
Revised Suspension Policy
NOTE: A Club which has an unpaid balance in excess of US$20 per
member or US$1,000 per club, whichever is less, outstanding past 120
days will be automatically suspended including the charter, rights,
privileges, and obligation of the Lions Club. In the event, the Club does not
reach an active status by the 28th of the following month the club’s
charter would be automatically cancelled.
Suspension is the temporary deferment of the charter, rights, privileges
and obligations of a Lions club due to an unpaid balance.
Clubs on suspension shall not:
(a) Conduct service activities
(b) Conduct fund raising activities;
(c) Participate in district and multiple district functions or seminars;
(d) Participate in any voting procedures outside of the club
(e) Endorse or nominate a candidate for district, multiple district and
international office;
(f) Submit Monthly Membership Report and report forms;
(g) Sponsor a Lions club, or organize a Leo or a Lioness club.
Clubs on Suspension shall:
(a) Hold meetings to discuss the future of the club and identify the steps
needed to regain an active status.
(b) Make payments to clear the existing outstanding balance, or request a
payment plan.
21
Club Treasurer’s Manual 2013-2014
Lions – Bringing Dreams to Life
APPENDIX A
LIONS CLUBS INTERNATIONAL DUES
MAIL PAYMENTS TO:
IDENT#
4340
CLUB #
123456
PAGE: 01
300 W 22ND STREET
OAK BROOK, ILLINOIS 60523-8842
TEL: 630-571-5466 / FAX: 630-571-8890
LIONS CLUB OF
HAPPYVILLE
AUSTRALIA
201 Q2
11
30
03
NOTICE:
DETACH THE UPPER SECTION OF THIS STATEMENT AND
RETURN WITH YOUR REMITTANCE OR DUPLICATE
DEPOSIT SLIP CONFIRMATION OF YOUR REMITTANCE
WILL BE SHOWN ON MONTHLY STATEMENT
BOB BROWN
PO BOX 111
HAPPYVILLE QLD 4444
AUSTRALIA
EXCHANGE RATE PER US DOLLAR
EXCHANGE RATE PER US DOLLAR
$1.410000
1.410000
AMOUNT OF PAYMENT
------------------------------------------------------------------------------------------------RETAIN THIS PORTION FOR YOUR PERMANENT RECORDS
INVOICE DATE
MO
DAY
YR
11
30
03
12
28
03
INVOICE
NUMBRER
CHARGES
AND
CREDITS
DESCRIPTION OF ITEMS
BALANCE FORWARD………………………..……..US CURRENCY
B100915028
0.00
SEMI-ANNUAL PER CAPITA (23 MEMBERS)
324.88
PER CAPITA BILLING IS BASED UPON
STATISTICAL RECORDS OF THE INT’L
OFFICE NOT THE MEMBERS LISTED.
A carrying charge of one percent (1%) per month will be levied on all accounts which are past due 60 days or more in the
United States and 90 days or longer outside the United States.
MONTH OF
CLOSING BALANCE
NOV 03
0024
0000
MEMBERSHIP
REPORT
OUR MEM
RECORDS
YOUR MEM
RECORDS
PLEASE SUBMIT A MEMBERSHIP LIST IF
THERE IS A DIFFERENCE BETWEEN
YOUR RECORDS AND OURS.
22
WE HAVE INCURRED THE
FOLLOWING PROBLEMS WITH YOUR MEMBRSHIP
REPORT FOR THIS MONTH. SEE REVERSE SIDE
FOR EXPLANATION.
USD
AUD

324.88
437.60
PAY THIS AMOUNT
UNLESS “CR” IS
SHOWN
Club Treasurer’s Manual 2013-2014
Lions – Bringing Dreams to Life
APPENDIX B
The International Association of Lions Clubs
300 W 22nd Street, Oak Brook, Illinois 60523-8842, U.S.A. Invoice: PC0002
SEMI-ANNUAL PER CAPITA INVOICE
Ident.
4340
Club#
123456
District
201Q2
Lions Club of
HAPPYVILLE
Invoice Date
Period to
MO. DAY YEAR
01-01-2004
MO. DAY YEAR
06-30-2004
Member #
Name
Member #
Name
1234567
Violet Crumble
1234568
Ginger Flower
1234568
William Cherry
1234569
Raymond Pecan
1234569
Jon Smith
1234570
Ulysses Blue
1234571
Ava Cardo
1234572
Granny Smith
1234573
Bob Brown LIFE MEM
1234574
Sugar Banana
1234575
Lola Lychee
1234576
Davidson Plum
1234577
Wendy Cherry
1234578
Yellow Macadamia
1234579
Malcolm Quince
1234580
Silver Chestnut
1234581
John Pear
1234582
Percy Peach
1234583
Bruce Lemon
1234584
Alan Pecan
1234585
Trevor Orange
1234586
Kenny Strawberry
1234587
Jonathon Apple
1234588
Albert Rambutan
Dues Not Included for Life Members
23 Members @ $14.125
Semi-Annually
Page 1 of 1
Dues
Magazine
Conv. Fund
Total $324.88
U.S. DOLLARS
If the membership total appearing on this invoice differs from your total,
send corrections on an MMR to the Statistical & Membership Department as soon as possible.
THESE FIGURES DO NOT REFLECT MEMBERSHIP CHANGES REPORTED IN THE PAST THREE WEEKS.
ADJUSTMENT(S) FOR THESE CHANGES WILL APPEAR ON YOUR NEXT STATEMENT.
This invoice is rendered in accordance with Article VIII, Sections 2(a) and 2(c) and Article X Section 2 of your International Constitution and By-Laws.
PAYMENT DUE 10 DAYS AFTER INVOICE DATE
23
Club Treasurer’s Manual 2013-2014
Lions – Bringing Dreams to Life
APPENDIX C
Lions Club of ……..…………………..……………
Meeting Date …………………..
MEMBERS
VISITING LIONS
MEALS
Guests
Meals
MEALS
DUES
OTHER
Meal Money
Other Collections
Members Raffle
Tail Twisting
Total Collected
No. of Meals @
TOTAL PAID
CHEQUE NO.
MEETING DATE
24
Club Treasurer’s Manual 2013-2014
Lions – Bringing Dreams to Life
APPENDIX D
___________
RECEIVED the amount of $……………………...on Cheque No ………………….
Being payment for …..………………………….…………………………………….
NAME ………………………………………………………………..
SIGNATURE……………………………..… Date ………………….
From:
LIONS CLUB OF DEE GEE
PO Box 11
BOSSLAND QLD
For Audit purposes please SIGN and RETURN to The Club Treasurer.
“Thank You”
____________
These Forms are best printed on colour paper.
Three Forms will fit on one sheet of A4 paper.
25
Club Treasurer’s Manual 2013-2014
Lions – Bringing Dreams to Life
APPENDIX E
Sample Treasurer’s Financial Report for Board Meeting
XXXX Lions Club
Financial Statement September 2008
Administration Account
Opening Bank Balance at 30th August
Income
Dinner Meeting 3/9
George Tangles (Dues)
Dinner Meeting 17/9
Bank Interest (30/9)
Expenditure
301703 JUA Underwriting P/L (Insurance)
301704 Morris Park (Dinner Meeting)
301705 Morris Park (Board Meeting)
$719.73
$183.85
$35.00
$78.00
$1.53 $298.38
$13.75
$181.50
$70.00 $265.25
Closing Bank Balance at 30th September
Outstanding cheques
Nil
$752.86
Activities Account
Opening Bank Balance at 30th August
Income
Mints 9/9
Mints 19/9
Mints 22/9
Mints 25/9
Bank Interest 30/9
Expenditure
$2,211.49
$410.00
$85.85
$60.00
$132.85
$4.75
302788 Legacy (Donation)
$200.00
Closing Bank Balance at 30th September
Outstanding cheques
302795
Bunnings
$61.30
302796
Lions Club of Perth $50.00
Activities Investment Account
Bank Balance at 29th August
Bank Interest 30/9
Closing Bank Balance at 30th September
$693.45
$2,704.94
$5,352.49
$15.80
$5,368.29
26
Club Treasurer’s Manual 2013-2014
Lions – Bringing Dreams to Life
A SIMPLE GUIDE TO ART UNIONS
Queensland Office of Gaming Regulations
For the conduct of Games under the Charitable and Non-Profit Gaming Act 1999
These guidelines are primarily designed to assist associations conducting Category 1 and/or
Category 2 Games. The record keeping recommended in these guidelines is the least that
should be maintained. Associations conducting Category 3 Games should seek the advice of
their own auditors as to the most appropriate records for their particular situation.
Associations may also need to refer to their own Constitution when determining what
records need to be kept.
Good record keeping and a practical system of internal controls are the best methods by
which members of associations can protect both themselves and the association.
Definitions
A 'Category 1 Game is a game in which:
• For bingo - the gross proceeds of all games in the session are not more than $2 000; or
• For other games - the gross proceeds of which are not more than $2 000.
A 'Category 2 Game is a game in which:
• For bingo - the gross proceeds of all games in the session are more than $2 000 but not
more than $20 000; or • For lucky envelopes - the gross proceeds of which are not more
than $5 000; or for other games - the gross proceeds of which are more than $2 000 but
not more than $20 000.
A 'Category 3 Game is a game, other than bingo, the gross proceeds of which are more
than $20 000.
Section 78 of the Charitable and Non-Profit Gaming Act 1999 (the Act) provides as follows:
(1)A person conducting a category 1 game must keep accounting records correctly
recording and explaining the transactions for the game.
(2)A person conducting a category 2 or 3 game must (a) keep accounting records correctly recording and explaining the financial transactions for
the game; and
(b) keep the accounting records in a way that allows (i) true and fair financial statements and accounts to be prepared when necessary; and
(ii) the financial statements and accounts to be conveniently and properly audited.
27
Club Treasurer’s Manual 2013-2014
Lions – Bringing Dreams to Life
Category 1 Game
A permit or Licence is NOT required.
Keeping Accounting Records
The Lions Club must keep accounting records correctly recording and explaining the
transactions for all category 1 games.
Lodgement of Returns
The chief executive may, by written notice to a Lions Club request a return be lodged
concerning the conduct of any category 1 game, otherwise no lodgement of returns is
necessary.
Audit
The Clubs accounting records should be audited annually, and unless requested by the chief
executive in writing no separate audit is required
'Category 2 Game
A permit or Licence is NOT required.
Keeping Accounting Records
The Lions Club must keep accounting records correctly recording and explaining the
transactions for all category 2 games.
Lodgement of Returns
An audited report must be lodged with the chief executive for any art union, bingo or
Calcutta sweep with gross proceeds exceeding $10.000. The chief executive may also, by
written notice to a Lions Club request a return be lodged concerning the conduct of any
other category 2 game.
Audit
The clubs accounting records should be audited annually, and unless as above the gross
proceeds $10.000 no separate audit is required.
General Information
This is only a very brief outline of some of the new regulations; Assistance is also available
from (07 3872 0999) or from
Queensland’s Officer of Gaming Regulation
Locked mail Bag 180, Albert St Mail Centre, BRISBANE QLD 4002
28
Club Treasurer’s Manual 2013-2014
Lions – Bringing Dreams to Life
Notification of Club Treasurer
Post to:
PDG Tom Becker
Cabinet Treasurer
Lions Clubs International – District 201Q2
1 Nicole Court
ANDERGROVE QLD 4740
The details of the Club Treasurer 2013/2014 are as follows:Club Name:
Treasurer’s
Name:
Postal
Address:
Home: ...............................................................................
...............................................................................
Work:
...............................................................................
...............................................................................
Telephone
Numbers:
Home: ...............................................................................
Work:
...............................................................................
Mobile: ...............................................................................
Fax Numbers:
Home: ...............................................................................
Work:
Email
Addresses:
...............................................................................
Home: ...............................................................................
Work:
...............................................................................
29