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System Operating Procedures Flipbook PDF
System Operating Procedures
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NATIONAL SKILLS COALITION
STANDARD OPERATING PROCEDURES 2022
Prepared For : Operations and Finance Team
THE OPERATIONS & FINANCE TEAM TEAM SOP'S ACCOUNTING HUMAN OPERATIONS RESOURCES TEAM EBONI CONTRACTS SPEIGHT CFAO ADMINISTRATION OFFICE KEN WRIGHT FINANCE MANAGER MANAGEMENT INFORMATION ANNEKA BELL TECHNOLOGY HR/ACCOUNTING MANAGER NSC SYSTEMS TARA A. MOORE
OFFICE MANAGER
NATIONAL SKILLS COALITION
HUMAN RESOURCES 2022
Prepared For : Operations and Finance Team
New Hire Orientation
NSC New Hire Orientation Plan Pre-orientation: HR/CFAO Official offer letter is sent to new hire. Hiring Documentation Credentials: Welcome email from HR is sent to NH explaining the onboarding process which includes - AB o SutiHR credentials to begin benefits paperwork. o ADP credentials to begin payroll paperwork. o Lobbying Memo o Personnel Policies Handbook
Wrike onboarding blueprint setup for new hire- AB Signed offer letter, cover letter and resume placed in personnel folder- AB
Office Manager New Hire Office 365 email, calendar and SharePoint access setup- V2 Systems/TM Comcast phone number and voicemail setup- TM Setup Wrike Account- TM Schedule Systems Training of NH- TM Create Personnel folder on SharePoint- TM New Hire Systems Access Form- Sent by TM to supervisor and completed and returned by SUPERVISOR Update staff contact list- TM Forwarding current staff meeting and all staff events to new staff once they have calendars-TM Email reminder sent to supervisor to schedule virtual welcome lunch for NH and Meetings with ET and MD for 1st and 2nd week when the new hire starts- TM Equipment Setup: Full setup of new laptop for new hire- V2 Systems and TM Ensure the laptop being used is fully wiped and prepared for new hire. Use the V2 SYSTEMS CHECKLIST to ensure all software is downloaded. Ensure all updates are complete Email introduction to new hire that includes - TM o Programmatic Orientation documentation sent through SutiHR. -NSC Property Order Form -Programmatic Orientation- Lobbying -Programmatic Orientation- Network -Programmatic Orientation- Organizational -Programmatic Orientation- Policy o
Include arrangements for receiving NSC Equipment once property form is signed. This will include the NH Office 365 login information. Request most recent bio and headshot if available from new hire. If bio is needed, please use the bio format. Send bio to Comms Team once received.
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NSC Orientation Plan Supervisor ϒ Send staff email announcement. After the offer letter has been accepted and the email has been created there is a that goes out to the NSC Staff about the new hire and their contact information. ϒ Determine the first week’s schedule. ϒ What will the first week look like for the NH? ϒ Schedule new hire First Day Virtual Welcome Lunch ϒ Work with Office Manager to setup ET and MD meetings so the NH can become well-adjusted to the work and culture of NSC. TM ϒ Determine 1-month, 3-month and 6-month goals.
After Arrival Orientation: HR Week 1 and Week 2 Certify/ADP training-AB Schedule Benefit Call- AB Answer any questions concerning, payroll, taxes, benefits, employee handbook- AB Office Manager- Week 1 and Week 2 Order business Cards (on pause due to currently working remotely)- TM Social Committee introduction- TM SharePoint Training-TM Wrike Training-TM Zoom Training- TM Outlook Training-TM Virtual office logistics-TM
Specific NSC Staff- Week 1
Bio + Headshot added to Website- Comms Team Add NH to Every Action- Comms Team
Supervisor-First day and Week 1 ϒ Orientation Meeting Executive Team- Week 1 CFAO/HR Orientation Meeting
COS Orientation Meeting- BD
COEA Orientation- RU
CEO Orientation Meeting-AVK
CDO Orientation Meeting
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NSC Orientation Plan Managing Directors + Teams Orientations- Week 2
Managing Director, Policy- JL
Managing Director, State Strategies- MJ
Managing Director, Government Affairs- KSpiker
Managing Director, Communications-TP
Director, Business Leaders United- JCN
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SUTI HR
ONBOARDING NEW EMPLOYEES Creating a new employee profile in SutiHR
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Log into your SutiHR account. (Only admins or people with elected functions will be able to setup new users) Once you are in SutiHR you will go too: -Personnel -Records -New
Adding new employee
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Insert the user name (new employee’s email address) Employee ID (You will receive this from the accounts manager, it is a number that is populated in ADP). Insert first name, last name, date of birth (which you will receive from the new employee in the welcome email).
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Click save.
Adding additional information
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Insert the new employee’s gender Click update profile.
Adding employee job profile • •
Click Job tab Click add new profile
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Click the drop down and select the new employee’s department. Click the drop down and select the new employee’s job title. Insert the new employees start date Click the drop down and select the new employee’s manager. Click add profile Once you click add profile the profile will refresh to look like below. This information will also activate the account. The suti account must be active prior to the employee being able to go in to start HR documentations.
Sending new employee their SutiHR Login credentials
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Go to: -Personnel -Records -Search (put in the new employee’s name) Once there name comes up you will see there email
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Click reset password and make it something simple. You will send the SUTIHR link The employee emails And the password you just set. This will allow the new employee to log into their account to begin there HR documentations.
DC Healthlink
How to setup a new employee in DC Health-link for Healthcare (only admins will have the ability to do this).
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Login to your DC Health-link account Insert your username and password Click Sign-in
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Click the “My Portal” drop-down Select National Skills Coalition Click “Employees”
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Click add a new employee Insert employee details Click create employee
COBRA
How to create a Qualifying Event for COBRA
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Go to: https://www.moneywisesolutions.com/clientcobrapage.html Scroll down and click Cobra Qualifying Event form Insert the required information In addition to this, you should log-into DC healthlink and go to the employees profile and screenshot, to attach to the qualifying form. Click Submit You will receive a confirmation email and that needs to be fined on Sharepoint under the employee’s file.
Helpful Information below: Definitions Qualified Beneficiary (or Qualifier) - An Employee and/or Dependent who experienced a ”Qualifying Event“ and is eligible to continue coverage under the COBRA legislation. Qualifying Event - Any of the following six events that an Employee and/or Dependent has experienced is considered a Qualifying Event. In addition to experiencing the event, there must be a subsequent loss of coverage. Qualifying Events And Maximum Time Frame Under COBRA • • • • • •
Termination of Employment (18 month maximum) Reduction in Work Hours (18 month maximum) Death of Employee (36 month maximum) Divorce or Legal Separation of An Employee (36 month maximum) Employee Becomes Entitled to Medicare (36 month maximum) Loss of ”Dependent“ Status (36 month maximum)
BRIEF DESCRIPTION OF COBRA Employers with twenty or more (with some states reducing it to two) employees providing health insurance benefits must offer a temporary extension of the Company's group insurance coverage when an Employee (or covered Dependent) experiences a Qualifying Event. Since COBRA is a temporary extension, benefits remain identical to that of an active Employee. The Participant is responsible for paying the group's premium (plus a small administration fee) and the Administrator is responsible for reimbursing the Insurer. COBRA continuation coverage offers individuals increased time to obtain new coverage and should not be viewed as a permanent plan. Qualified Beneficiaries should be offered the same rights as similarly situated active Employees. ELIGIBLE QUALIFIERS Covered Employees and/or Dependents experiencing one of the qualifying events explained
above is eligible to continue coverage under the COBRA legislation. If they are enrolled in more than one plan, each covered family member (called a Qualified Beneficiary) may select which plan he or she would like to continue. For example, a person having family coverage for both medical and dental insurance may elect to continue just medical or dental and can enroll the entire family or just one Qualifier. Qualifiers may only continue with plans in which they were enrolled on the day prior to the Qualifying Event (unless they move from an Insurer's "service area" and another plan is available or the Qualifying Event occurs during Open Enrollment and similarly situated active employees have the ability to change plans). Effective January 1, 1997, the Health Insurance Portability and Accountability Act of 1996 (HIPAA) expanded eligibility under COBRA to include a child born to (or placed for adoption with) the employee will be granted all rights of a "Qualified Beneficiary." In the past, a person who experienced a Qualifying Event and had coverage from another source (i.e. Medicare or other group coverage), the employer did not have to offer COBRA continuation. A Supreme Court ruling has changed the law so that COBRA must be offered to any Qualifiers, regardless of other coverage enforce at the time of the Qualifying Event. If a Qualifier is initially denied insurance on a group plan, has the denial reversed and during that time frame experiences a Qualifying Event, COBRA continuation coverage should be offered. COBRA NOTIFICATIONS The following are notification that are required by the COBRA legislation to be distributed by first class mail through the US Postal Service to both Employees and covered Dependents, where applicable. Initial COBRA Notification All Employees and covered Dependents will be sent an initial COBRA notification letter stating their rights under the law. As new Employees are hired and enroll in one of the group plans, both the Employee and covered Dependent(s) shall be sent an initial COBRA notification letter explaining their rights. These notifications should be sent to the last know address of the Employee (and/or Dependent if different). The letter is to be sent within thirty-one (31) days from the date coverage is to begin. The letter shall be updated to reflect any changes in the law or court decisions pertaining to the law. The Initial COBRA Notification shall also be mailed to Dependents added to the Employee's plan during Open Enrollment or when a "Change in Life Status" is experienced. The importance of the Initial COBRA Notification cannot be overemphasized. The Initial COBRA Notification explains the rights of Employees and Dependents under COBRA and the procedures for notifying the Administrator when a Qualifying Event (or disability) has occurred. If this notice is not sent, the Employer may be held liable for claims of Qualifiers. Qualifying Event Notification
There are six Qualifying Events that require the Administrator to send a Qualifying Event Notification. Three of the events require the Administrator to automatically send a letter upon realization of the event; the other qualifying events require the employee/dependent to notify the Administrator. Termination of Employment, Reduction in Work Hours or Employees Death - When one of these events occur, the Employee and any covered Dependents shall be sent a COBRA Qualifying Event Letter which explains their rights under the law. The letter should be sent to the last known address within fourteen (14) days from the Qualifying Event date or date coverage is to be terminated. This letter should be updated to reflect any changes in the law or court decisions pertaining to the law. In the situation of an Employee's Divorce or Legal Separation, Medicare Entitlement or Loss of ”Dependent“ Status; it is the responsibility of the Employee/Dependent to notify the Administrator of the Qualifying Event within sixty (60) days from the date of the Qualifying Event. If the Administrator is informed (or is not informed but is aware of the situation) by the Dependent, the Administrator shall send a COBRA Qualifying Event Letter to the affected Dependent(s) within fourteen (14) days from the date they were informed. The Qualified Beneficiary will be given sixty (60) days from the later of the Qualifying Event date or the date coverage is lost to inform the Administrator of their decision to continue one or more of the Company's group plans. Upon notification, the Administrator will have the Qualified Beneficiary complete the necessary COBRA enrollment forms and submit them immediately to the appropriate Insurer. Conversion Privilege Notification - The third notification required by law is the conversion to an individual plan notification. If available to active employees, COBRA Participants will be offered the right to continue under a conversion (individual) plan per the guidelines set forth by the associated Insurer. The conversion notification will be sent approximately (but not earlier than) one-hundred eighty (180) days prior to the end of the Participant's COBRA term (either eighteen or thirty-six months). Participants shall be directed to contact the appropriate Insurer for further information on conversion coverage. Certificate of Coverage - With the passage of the Health Insurance Portability and Accountability Act of 1996, the Administrator will provide a Certificate of Coverage to individuals (both as a Qualifier and Participant) that experience a loss of coverage from any or all of the Company's group plans. The Certificate of Coverage will detail the individual's coverage start and completion dates. (All COBRA Participants should have been notified of the changes to the law prior to November 1, 1996.) Qualifier's Notification of COBRA Acceptance Once a Qualifier has notified the Administrator of his/her desire to continue coverage, the Administrator shall see the Qualifier(s) receives the necessary COBRA applications required by each Insurer. The completed applications should be forwarded to the appropriate Insurer and should be monitored to verify that the Participant shows on the billing statements. If not, the
Administrator should contact the Insurer immediately and re-send the COBRA application.
PREMIUM PAYMENTS Monthly Premiums - COBRA Participants shall be charge the group rate (the amount charged by the Insurer for a similarly situated active Employee) plus an administration charge (between 0% and 2% of premiums). COBRA Premiums shall not be changed at times other than annual insurance renewal, a change in Dependents or if a Participant is determined by Social Security Administration to be "Disabled." If a Participant is determined to be disabled the Company may charge an increased administration fee (between 0% and 50% of premiums). Upon receiving renewal rates, the Administrator shall notify the COBRA Participants of the new premiums. If the individual deemed disabled elects not to continue during the eleven month extension, the remaining family unit should be charged the standard administration fee (and not the 50% for disabled Participants). Premium Due Date - COBRA Participants must make timely premium payments to continue under the Company's group plan(s). There are two (2) different grace periods that shall be offered to COBRA Participants prior to termination from any plan. Initial Grace Period - Upon notifying the Administrator of their desire to continue, the COBRA Participant will have a forty-five (45) day grace period (commencing on the latter of the date the Administrator was notified of the continuation or the date premiums are due to the Insurer) to make their first premium payment. Subsequent Grace Period - For all remaining COBRA premium payments, the Participant shall be provided a thirty-one (31) day grace period. In the event a Participant's premium is short by an "insignificant amount," a notice will be sent requiring the additional premium. The Company will use the postmark date as the determination if a payment is made in a timely fashion. COVERAGE UNDER COBRA Since COBRA is a continuation of benefits, coverage/benefits remain the same as prior to the Qualifying Event. If the Company elects to change plans and/or benefits, COBRA Participants would be eligible to enroll in the changed plan, therefore receiving identical benefits as a similarly situated active Employee. If a plan has deductibles and coinsurance maximums, a new determination (i.e. amounts satisfying deductible and coinsurance maximums) will be made based upon expenses incurred prior to the Qualifying Event of only family members continuing under the plan. COBRA Participants that move from the plan's service area may lose coverage under the group
plan (as would a similarly situated active employee). If our firm offers a plan that would provide coverage in the new area, the COBRA Participant should be offered the right to enroll in the new plan. The law states that a COBRA Participant may be terminated from a plan upon receiving other coverage. It should be understood that if an individual was enrolled on a plan (i.e. Medicare) prior to their COBRA election, they shall still have the right to continue coverage under COBRA. OPEN ENROLLMENT COBRA Participants are offered the same rights as similarly situated active Employees during Open Enrollment. They may change plans and add/delete eligible Dependents. Although part of the family unit, Dependents added during Open Enrollment will not have the same COBRA rights as the initial Qualified Beneficiaries. DISABLED COBRA PARTICIPANTS Qualified Beneficiaries that experienced either a Termination of Employment or Reduction in Work Hours and who are disabled prior to their COBRA election shall be offered an eleven (11) month extension. Participants shall be required to provide Social Security's Determination of Disability within 60 days from the date of notification and prior to the end of the 18 month COBRA term. Both the disabled COBRA Participant and his/her Dependents on the plan will be eligible for the eleven (11) month extension. MULTIPLE QUALIFYING EVENTS Dependents who have experienced either Termination of Employment or a Reduction in Work Hours along with the Employee shall be offer a total of thirty-six (36) months COBRA continuation if they experience another (or Multiple) Qualifying Event. The thirty-six months will commence from the Employee's original Qualifying Event date. It is the responsibility of the Dependent to notify the Administrator of the Qualifying Event within sixty (60) days of the event. (If a termination of employment follows a Reduction in Work Hours, the maximum time frame offered for COBRA continuation coverage shall be eighteen months). TERMINATION FROM COBRA The Administrator shall terminate COBRA Continuation Coverage upon one or more of the following events: Insurance Plan Termination - If the Company terminates a group insurance plan for active employees, COBRA Participants shall be notified and terminated from that plan only. If the Company offers a new similar type of Insurance Plan, the Administrator shall offer COBRA Participants the right to enroll in the new plan.
Nonpayment of COBRA Premiums - COBRA Participants will be terminated for nonpayment of premiums if premiums are not postmarked within the applicable grace period. Coverage Under Another Group Plan - For COBRA Participants that obtain similar coverage under another group plan, the Administrator will notify the Participant of their termination from the Company's Insurance Plan. Prior to termination, the Administrator will review with the Participant, the new group plan's preexisting condition limitations. If the Participant's new group plan does not cover a preexisting condition, the Participant may continue under the Company's group plan until the end of the COBRA term. Medicare Entitlement - Once a Participant becomes entitled to Medicare (Part A and/or B), the Administrator may terminate COBRA Continuation Coverage. Prior to termination, the Administrator shall contact the Participant, establish a date of termination so that there will be no lapse in coverage. Dependents enrolled on the Medicare Entitled person's plan may continue to the end of their COBRA term. Out of Insurance Company's Service Area - If a Participant is enrolled in an insurance plan that requires members to reside in a specific geographical area and they move from that area, the Administrator shall notify the Participant and terminate coverage. If another similar plan is available in that area, the Administrator shall offer the plan to the Participant. Coverage may be terminated "for cause" for fraudulent claims or other activities in which a similarly situated active employee would be terminated. If a disabled COBRA Participant is deemed to no longer be disabled during the eleven month extension, the entire family unit may be terminated. End of COBRA Term - Once the Participant has reached the end of their COBRA time frame (either 18, 29 or 36 months), the Administrator shall send a termination notice. The Participant shall be offered the right to convert to a individual plan (where available) that has no preexisting condition limitations. In addition, the Company will provide a "Certificate of Coverage" detailing their completion of COBRA. This will allow them to apply for an individual plan without having preexisting condition limitations. COBRA Participants have the right to a hearing if they disagree with any termination. At the Participant's request, the Administrator shall set up a hearing and have the appropriate Company managers attend to review the termination and decide on its validity.
COBRA DOCUMENTATION The Administrator will document every Qualifying Event, Qualified Beneficiaries electing COBRA, selected plans and premium payments. Reports will be completed on a monthly basis, filed and maintained for a minimum of seven (7) years. Files will also be maintained for all Qualified Beneficiaries and will house copies of Initial
COBRA Notification, Qualifying Event Letter, Conversion Notification (where applicable), Applications (if elected), COBRA Termination Notification and other COBRA related documents.
NATIONAL SKILLS COALITION
CONTRACTS ADMINISTRATION 2022
Prepared For : Operations and Finance Team
Suralink
Suralink Contracts Administration
GETTING STARTED
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Log into your Suralink Account. (If you are new to Suralink, you will receive an invitation to join via email)
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The My Firm tab, allows you to update information basic logistics about National Skills Coalition, Create Automations and Upload the organizations logo.
ADDING TEAM MEMBERS TO ADMIN ACCOUNT
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Click Add New Team Member Insert their name and email address Department is: National Skills Coalition Select Role: Select Administrator or Manager (Full Access should only be for Operations Team) Click Add New Team Member *Note: we currently only have 3 admin licenses purchased as of 4/18/2022
SETTING UP CONTRACT ADMINISTRATION Creating a Client Name
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Select Client List
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Company Name would be: NSC program team, or Project Name: Policy, BLU, State Strategies. NO I.D. is needed Click create account
Creating a Client User:
1. Client User: (NSC Internal Program Lead AND State Lead is considered a client user) 2. Click Client User
3. Insert first name and last name and email address 4. Click send invitation. (DO NOT CLICK MAKE CLIENT ADMIN)
5. Once the client user has been created, you must give the client unit access to their specific engagement only. For internal program leads- they get full access to see the status of all states For external users, they only get access to their state folder.
6. Hover your mouse over the client username and you will click the star icon.
7. Select the level of access and select the specific area of engagement. 8. Click apply. And that client user will only see what you have given access too when they create their account.
Creating a Client Engagement: State, Organization, Person
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Insert the New Engagement Name (State Coalition, individual) Insert the Due Date for the completion of the entire contract process. Select Active Clone existing engagement: and select the template. Click create new engagement.
Client Engagement: Uploading documents, assigning task
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The client user clicks the “file provided” hyperlink and the document will download to their computer. To upload the file, click drag, drop onto or click and upload the document from your desktop.
NATIONAL SKILLS COALITION
ACCOUNTING 2022
Prepared For : Operations and Finance Team
Accounting Policies and Procedures September 8, 2021
Table of Contents 1. INTRODUCTION .................................................................................................................................. 4 1.1 General Business Conduct .............................................................................................................. 4 2. DIVISION OF DUTIES .......................................................................................................................... 6 3. CASH RECEIPT PROCEDURES ........................................................................................................ 10 3.1 Funds Received by Check ............................................................................................................. 10 3.2 Grant Receipts ................................................................................................................................ 10 3.3 Credit Card Receipts...................................................................................................................... 10 4. CASH DISBURSEMENT PROCEDURES ......................................................................................... 11 4.1 Invoices ............................................................................................................................................ 11 4.2 Expense Reports/Credit Card Statements .................................................................................. 12 4.4 Voided Checks ................................................................................................................................ 12 5. RECONCILIATIONS ........................................................................................................................... 13 6. PETTY CASH FUND ........................................................................................................................... 13 7. PURCHASING ..................................................................................................................................... 13 7.1 Credit Card Purchases ................................................................................................................... 13 7.2 Allowable Purchases...................................................................................................................... 14 7.3 Proper Documentation for Purchases ......................................................................................... 16 7.4 Capital Expenditures ..................................................................................................................... 16 7.5 Consultants ..................................................................................................................................... 16 7.6 Contracts.......................................................................................................................................... 16 8. FIXED ASSET MANAGEMENT ........................................................................................................ 18 9. PAYROLL.............................................................................................................................................. 19 9.1 Maintaining Employee Data ......................................................................................................... 19 9.2 Posting Timesheets ........................................................................................................................ 19 a. Guidelines ......................................................................................................................................... 19 9.3 Submitting Payroll ......................................................................................................................... 21 10. FINANCIAL REPORTING ............................................................................................................... 22 10.1 Monthly Reports .......................................................................................................................... 22 10. 2 Quarterly Reports ....................................................................................................................... 22 10.3 Year-End Report/Audit ............................................................................................................... 22 11. DOCUMENT RETENTION AND DESTRUCTION...................................................................... 23 11.1 Storage of Hard-Copy Financial Files ....................................................................................... 23 Storage of electronic files .................................................................................................................... 23
Destruction of hard copy files ............................................................................................................ 23 Back up of accounting and electronic files ....................................................................................... 23 12. GRANT COMPLIANCE ................................................................................................................... 24 12.2 Political Activities ........................................................................................................................ 25 13. FISCAL POLICIES ............................................................................................................................. 26 13.1 Operating Reserve Policy ............................................................................................................ 26
1. INTRODUCTION This manual has been prepared to document the internal accounting procedures for National Skills Coalition. Its purpose is to ensure that financial resources are used in accordance with applicable laws, regulations, and policies; that financial resources are safeguarded against waste, fraud and misuse; and that finances are managed with responsible stewardship. This manual establishes procedures for: • Proper authorization of transactions and activities • Segregation of duties • Limiting authority over access to assets • Maintaining adequate documentation of transactions, insuring adequacy is defined and implemented including controls, timing, access • Performing independent routine verification, comparisons and reconciliations of transactions and their valuations As a U.S. based non-profit organization, National Skills Coalition follows the Generally Accepted Accounting Principles (GAAP) required of such organizations by the American Institute of Certified Public (AICPA) and the Financial Accounting Standards Board (FASB). All personnel with a role in the management of National Skills Coalition’s fiscal operations are expected to uphold the policies in this manual. It is the intention of National Skills Coalition that this accounting manual will serve as our commitment to proper, accurate financial management and reporting.
1.1 General Business Conduct Unethical behavior or the appearance of unethical behavior by a National Skills Coalition employee is considered unacceptable under any conditions. All employees must act in an ethical manner based upon commonly accepted standards of personal ethics, as ethical behavior reflects strongly on the reputation of the organization. This includes compliance with applicable laws governing business situations and acceptable behavior where no existing regulation provides a guideline. Specifically, all actions must be legal, comply with the organization’s policies, and not pose any risk to the organization. Each supervisor is responsible for the ethical behavior of his/her subordinates and shall take appropriate action when ethical behavior is lacking. All employees’ performance shall be measured based on their adherence to the organization’s code of ethics. Employees involved in proposing or recommending business transactions for approval must disclose to their supervisors or the board of directors of the organization all the pertinent details they know about the transaction and the persons involved. This disclosure must contain any information that they feel might not have been explicitly communicated by the other party.
The organization will not tolerate any willful violation of the laws of the United States or local jurisdictions during the term of the person’s employment. In addition, any disregard for corporate policies or any involvement in questionable business transactions is not allowed. Failure to comply with the above standards for ethical behavior may result in disciplinary action, including potential termination. As with other matters involving disciplinary action, an employee will have the opportunity to explain their actions before any disciplinary action is taken against the employee. All employees will be treated fairly during any questioning regarding a breach of the organization’s ethical code. Disciplinary action will also occur when: • An employee knowingly fails to report a violation of the ethical code or withholds information concerning violation of the code. • A supervisor attempts to directly or indirectly retaliate against an employee reporting a violation of the code.
1.2. Compliance with Laws General: All employees must comply with the laws and regulations that apply to business at all government levels in the United States, both federally and locally.
1.3 Record Keeping 1. All employees involved in the financial record keeping of the organization are responsible for providing an accurate and auditable accounting of all transactions. All records must be maintained in conformity of generally accepted accounting principles. 2. Specifically, the organization requires that: a. All funds and established accounts must be fully described and documented in the books and records of the organization. b. All cash receipts and disbursements must be fully described and documented in the books and records of the organization. c. All entries in the books and records of the organization must be true and nonmisleading. No one shall willingly record false or misleading entries. d. All payments must be made only to the party that has performed the service or delivered the goods. No invoices may be paid to false or fictitious parties. e. If any employee has any reason to believe that there are any inaccuracies in the books or records of the organization as outlined above, he or she is required to report the matter directly to the CEO, f. The CEO will then be responsible for determining if any impropriety or falsehood exists in the official company financial records.
2. DIVISION OF DUTIES The following is a list of personnel who have responsibilities within the accounting department: Board a. b. c. d.
Reviews and approves annual budget. Reviews periodic financial reports. Reviews and approves major fiscal policy changes. Executive Committee reviews audited financial statement and 990.
Board Officers a. Treasurer and Chair have check signing authority b. Treasurer reviews and approves CEO’s expense reports. CEO a. Reviews and approves quarterly and annual financial reports. b. Approves expense reports and timesheets for direct reports. c. Signs checks/approves payments in absence of CFAO and as second signer. CSO (previously Managing Director, Policy) a. Signs checks/approves payments in absence of CFAO and CEO and as second signer.
CFAO a. b. c. d. e. f. g. h.
Receives unopened bank statements and memos. Reviews bank reconciliations and memos. Reviews journal entries quarterly. Reviews all vouchers and invoices for those checks which require his or her signature. Signs contracts for administrative and programmatic services. Signs checks. Approves expense reports and timesheets for direct reports. Reviews budgets and forecasts for consistency with programmatic planning.
Financial Management • Provide strategic recommendations by tracking trends, conducting financial analysis and long-term budgetary planning • Manage annual budget development process to ensure a budget is adopted by the board at the annual September/December meeting. Manage budget revisions during budget implementation. • Review monthly reports and distribute to Executive Team, review quarterly department financial reports, ensure Finance Manager distributes to Managing Directors • Prepare financial reports for board. Accounting • Establish, monitor and update all Accounting Policies and Procedures ensuring highquality internal controls, compliance with GAAP standards and efficient systems to manage accounting operations.
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Manage Finance Department to ensure that accounting function provides timely, accurate and useful financial reports to management, executive and board level stakeholders. Audit: Manage preparation for annual audit, including interactions with auditors, preparing audit schedules and draft financial statements. Ensure timely completion of audit drafts, final audited financial statements and 990.
Administration • Identify areas for administrative and operational improvements to keep pace with organizational growth. Human Resources • Benefits: Participate in annual review and renewal of benefits. Maintain relationship with benefits broker. Enroll new employees in benefits and ensure proper termination of benefits for departing employees. Prepare semi-monthly and annual pension reports. • New Staff: Support managers with new hire searches and help orient new staff to office operations and administrative functions. • Performance Review: Coordinate and track employee performance review process. Office Operations • Office Manager: Supervise Office Manager to ensure excellent internal and external customer service in all aspects, including administrative support, Board support, scheduling, travel arrangements and event management. • Information Technology: Manage Office Manager and oversight of IT contractor to provide excellent IT resources to all employees. Develop and maintain IT equipment inventory, and plan for equipment replacement or acquisition as needed. • Office Space: Oversee landlord relationship and address office space lease issues for all leased office spaces.
Finance Manager
Planning: Assist CFAO in developing financial forecasts to ensure NSC’s near-term stability and assess future growth potential. • Budgeting: Assist with annual budget development process in collaboration with CFAO, Executive Team and Senior Managers. Manage budget revisions during fiscal year. • Reporting: Prepare monthly financial reports for Executive Team, and quarterly financial reports and forecasts to be presented by CEO to the Board. • Senior Managers: Prepare quarterly departmental reports for Senior Managers and assist managers in their review and interpretation. • Grant Budgets: Assist CFAO, CDSG and Senior Managers in development of grant budgets and reports. Help ensure their consistency with organizational budgets and forecasts. Accounting • Compliance: Monitor and update Accounting Policies and Procedures to ensure high-quality internal controls and compliance with GAAP standards • Systems: Maintain accounting systems, overseeing all accounts, ledgers and transactions.
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Cash: Maintain cash flow projections to provide effective cash management and early warning for potential cash flow challenges. Manage cash balances, including contributions to Board reserves. Manage staff credit cards. Grants Management: Track receivables and spending for all grant funds to ensure proper expenditure of funds and accurate financial reporting to funders.
Accounting Manager Human Resources • Maintain annual review calendar and ensure that managers are aware of upcoming reviews for their direct reports. • Provide support to program staff for employee searches. Bookkeeping • Responsible for processing of revenue, payables and receivables, and employee expense reporting. Maintain multiple accounting and HR systems – expense reporting, bill.com and payroll. Provide input for systems improvements. • Post vendor invoices to online payment system. • Prepare bank deposits. • Review systems ensure staff timesheets and expense reports are submitted and approved in timely manner. • Prepare payroll, including management of payroll vendor, and maintain all personnel records. Office Manager Office Operations • Ensure a clean, comfortable, and efficient Washington office. Provide friendly welcome to office guests. • Ensure new staff are oriented to basic office policies and procedures. • Provide logistical support for internal meetings including staff and board meetings and retreats. • Maintain kitchen. Maintain storage room. • Order office supplies, act as liaison with office equipment vendors, maintain voicemail and check general office voicemail and email. • Manage use of common space and Outlook calendars. HR Operations • Provide timely assistance to staff regarding HR questions and issues to ensure transparency. • Liaison with benefits brokers to address and resolve employee related issues. • Maintain personnel files (paper and digital) to ensure legal compliance. • Review and process all HR related invoices for payment. • Setup and maintain all employee accounts in HRIS/SutiHR. Benefits Management • Prepare new hire benefits packets for new employees to ensure proper and timely enrollment.
• • •
Schedule all new hire on-boarding activities to facilitate a smooth on-boarding experience. Partner with brokers to facilitate annual open enrollment process. Coordinate employee enrollments, changes, and terminations.
Staff Support • Assist program staff and board members with travel arrangements. • Coordinate travel reimbursements for guests. • Prepare materials for meetings. • Provide additional support as needed to other on-and off-site program staff. All Staff a. Approve invoices for work for which they are the designated manager.
3. CASH RECEIPT PROCEDURES
3.1 Funds Received by Check The Office Manager receives all incoming mail. All checks received by the Office Manager are processed prior to entry in the accounting system. The Office Manager stamps the check with a ‘deposit only’ stamp that includes NSC’s account number. The Office Manager makes hard and soft copies of the check and backup documentation. The HR/Accounting Manager deposits the check and saves a copy of the check, documentation, and bank generated deposit receipt in the Month End Sharepoint folder. For CFAO to review at weekly meetings. The Office Manager enters the funds into the appropriate revenue account in the QuickBooks accounting software. The Office Manager files (chronologically) the deposit slip and attached documentation in the Sharepoint deposit binder.
3.2 Grant Receipts Checks received in the NSC office for grants are processed as stated above. Grant receipts received via ACH or Wire credits to the NSC bank account are processed by the Office Manager weekly. The Office Manager checks the online banking system at the end of the week and if a ACH was made to the account, enters into QuickBooks accounting software. The Office Manager records the credit as a receipt in the accounting software. A copy of the grant letter and agreement is saved in the Grant Agreements folder on Sharepoint. The copy of the credit is filed in the “deposits” folder with other deposits on the Sharepoint folder.
3.3 Credit Card Receipts Credit card contributions are processed through a merchant services account. All amounts received are transferred by merchant services to the NSC bank account. If there is more than one amount contributed for the day, the total amount is transferred to the NSC bank account for that day. a. Inter-fund Transfers The CFAO determines the transfers needed to keep the operating account at a minimum level of $250,000 The CFAO can transfer funds between NSC accounts but are not able to transfer money out of NSC accounts. The CFAO notifies the Office Manager by email of transfers when they are made. The Office Manager documents any discussion to transfer funds between two National Skills Coalition accounts, including emails and copies of transfer information online, identifying the date of the
transfer, the amount of the transfer, and the accounts involved. The CFAO confirms the transfer during a monthly review of bank statements.
4. CASH DISBURSEMENT PROCEDURES Checks are processed by the Officer Manager once every week. There are three authorized check signers on staff: CEO, CFAO, and, Managing Director, Policy. The CFAO is the primary check signer. In addition, there are two check signers on the board of directors: The Board President and Treasurer. Two signatures are required on all checks $12,000 and above (in the case of payments made through Bill.com where two signatures are not possible, two approvals are required). If checks are required to be signed in the CFAO’s absence, the invoice with the attached stub is forwarded to the CSO for review prior to the HR/Accounting Manager filing the invoice. NSC uses Bill.com for online Accounts Payable management. There are 6 authorized users with different levels of authority. They are: CEO and CFAO – Administrator level permissions. Can create, or approve invoices, view payments, and pay bills. They can also manage other user permissions in the system. All three employees have a separate password to access the system and the system tracks activity by their login identity. Finance Manager and HR/Accounting Manager Administrator– Administrative level permissions without ability to pay bills. The Finance Manager and HR/Accounting Manager Administrator can create, code and route invoices for approval and view payments. While the accounting system allows them to “approve” invoices, company policy does not confer approval upon them. They cannot pay bills. They can also manage other user permissions in the system. The HR/Accounting Manager Administrator has a password to access the system and the system tracks activity by their login identity. Department Directors – The senior managers who direct departments are Approvers in the system. He/She can only approve invoices that have been routed to her for approval. Office Manager – The Office Manager has Accountant level permissions. She can create invoices and view payments.
4.1 Invoices a. Incoming invoices are entered in bill.com by the HR/Accounting Manager Administrator. b. The HR/Accounting Manager Administrator reviews each payment request/invoice to ensure the invoice total is accurate, the invoice is not past due, and the balance for recurring bills appears reasonable based on prior bill amounts.
c. The HR/Accounting Manager Administrator sets up an electronic invoice which is coded and routed for approval. Bills on the recurring vendor list have a set path for approval. Bills for program-related expenses are routed to the senior manager for that project for their approval. Invoices for new vendors are also approved by the CFAO. d. The CFAO logs into Bill.com to review each invoice and the coding provided by the HR/Accounting Manager Administrator. If the CFAO believes the coding is incorrect he/she corrects the coding or the invoice is “denied” and it is returned with any applicable notes to the HR/Accounting Manager. e. The CFAO is the final approver and payer of all invoices. Checks issued by Bill.com are issued on their bank account. Funds for bills to be paid are withdrawn by ACH from the NSC bank account 1 business day prior to when the check is issued. Vendors may sign up with Bill.com for electronic payment. f.
After the check clears the Bill.com system, the cancelled check and the audit trail showing the approval path are printed from Bill.com and attached to the copy of the invoices and filed in the Finance Folder. Invoices are then filed alphabetically by vendor.
4.2 Expense Reports/Credit Card Statements Reimbursement for all authorized expenses must be requested by submission of an expense report within 3-5 days following a month’s end. Receipts are required for all expenses unless noted. Employees submit receipts through the Certify system. Each employee prepares a report for reimbursement and a report for charges to the NSC credit card each month in Certify unless the report amount is $0. The HR/Accounting Manager monitors the syncing process between Certify and the credit card system. Employee reports are routed to their supervisor for approval after they are submitted. After the report is approved by the supervisor, it is routed to the CFAO for approval. The CFAO approves all Certify reports before they are exported to bill.com. After approval, the HR/Accounting Manager reviews transactions for proper grant coding. The HR/Accounting Manager exports reimbursement expense reports to Bill.com and credit card reports to QuickBooks.
4.4 Voided Checks
Checks must be voided when they print out of alignment or must be reprinted if the check has already been posted. When this happens, the HR/Accounting Manager voids the check in the accounting system. The HR/Accounting Manager writes “VOID” clearly across the face of the check and removes (cuts out) the signature line from the check.
5. RECONCILIATIONS Bank reconciliations are required for each cash account. a. The CFAO receives all bank statements unopened. Each statement is reviewed by the CFAO for inconsistent check numbers, signatures, cash balances and payees and endorsements at a minimum. Once reviewed, the statement is signed, dated, and forwarded to the Finance Manager (an individual without check signing rights) for reconciling. b. The Finance Manager prepares the reconciliation and returns to the CFAO for approval. c. The CFAO sign and date the reconciliation with the date it was approved. d. The Finance Manager files the reconciliation in a file for each bank account in chronological order. The reconciliation is completed by the third week of the following month.
6. PETTY CASH FUND NSC does not maintain a petty cash fund.
7. PURCHASING
7.1 Credit Card Purchases NSC provides a corporate credit card to designated program and administrative employees. Approval by the CFAO is required for eligible employees to obtain a corporate credit card. This approval is indicated on a signed Human Resource Action Request form. Authorized uses of the credit card include allowable expenses outlined in Section 4.3. Credit cards issued to employees are to be used solely for job-related expenses and only by the individual to whom the card is assigned. See “Expense Reimbursements” in Section 4 for procedures that address exceptions. Employees must sign the credit card authorization form each month monthly credit card statement (indicating they agree with all charges indicated therein) and attach it to their expense report each month with receipts for all charges. Employees can submit the signed Missing Receipt Form for purchases under $50. Purchases
over $50 require their supervisor to sign the form prior to approval of the form. Upon termination, all credit cards must be returned before an employee’s final check is awarded.
7.2 Allowable Purchases a. Use of Personal Automobile Employees who use their private vehicles for NSC business (i.e., not for transportation to or from their office) will be reimbursed at the established mileage rate. The employee must have proof of automobile insurance coverage in accordance with state minimum coverage. Mileage incurred coming to or returning from the office is not reimbursed. The mileage reimbursement rate is equal to the current IRS business issued standard mileage rate allowance rate each calendar year. b. Parking While on NSC business (i.e., not for transportation to or from an employee’s office) will be reimbursed for the actual cost of parking, with receipt. c. Mass Transit While on NSC business will be reimbursed for the actual cost of rides. Because some staff use a self-paid transit pass, receipts are not required. d. Out-of-Area Travel Payment for transportation expenses for out-of-area travel will be made on the basis of a single coach airfare unless coach space is not available, and authorization has been obtained for a different class. When personal vehicles are used in driving to locations not easily accessible by commercial transportation, travel reimbursement will be made on an actual mileage basis. e. Lodging When the employee is required to stay away from home in the performance of his/her duties, NSC will pay the actual cost of lodging. Hotel bills may only include the room charge and tax. Staff is expected to make conscientious efforts to keep all travel costs, including hotel, at reasonable levels. f. Meals While an employee is traveling on NSC business away from his/her usual base of operation, NSC will pay the cost of meals, not to exceed $66.00 per day, including tips. When a trip begins after noon or ends before dinner, the per diem for that day is $50. NSC will pay the billed rate for meals when provided as part of a seminar or conference. When meals are provided as part of a conference or other event, the per-diem shall be reduced proportionately. g. Car Rental NSC will pay expense related to car rental when on NSC business. When using rental vehicles, the lowest possible rate shall be used.
h. Taxi Payment for taxi services with receipt when on NSC business is allowed. i.
Supplies Office supply orders from DC or remote office should be made through the Office Manager whenever possible. Work-related purchases will be reimbursed at actual cost upon submission of itemized statement. Any supplies over $250 must go through the Office Manager.
j.
Telecommunications NSC provides all staff a base office with unlimited phone and internet access. NSC also provides or subsidizes phone and internet services while staff are traveling, with differing policies based on whether travel is a primary function of one’s job. The outlined guidelines are intended as outside limits. All efforts should be made to limit costs per trip or local setup. i. Base Office Phone: Land-line phone, including installation of one line (if needed), with monthly service that includes unlimited long distance and ability to conference or three-way call. NSCpurchased equipment to include phone and headset (if desired). Monthly cost must be approved by CFAO. Internet: Unlimited access to DSL, Cable or comparable high-speed service, including installation (if needed). NSC-purchased equipment to include computer and external modem or router (if needed). Monthly cost must be approved by CFAO. ii. Road Access for “Travel” staff Internet: Use of NSC credit card, or reimbursement of out-of-pocket cost, for ad hoc purchase of internet access (at hotel, airport, etc.) for explicit business purposes only. Purchase of internet on airplanes only for flights over 2 hours and only for explicit business purposes. NSC reimburses based on submission of monthly expense report. iii. Road Access for other staff Phone: Reimbursement for use of cell phone outside one’s metropolitan base of operations for explicit business purposes. Equipment is purchased and maintained by staff as their personal property. NSC reimburses based on submission of monthly expense report, along with phone call detail. Reimbursement will be as a proportion of monthly plan (minutes used / monthly limit), or on a per-minute basis if individual is over limit for month. Internet: Use of NSC credit card, or reimbursement of out-of-pocket cost, for ad hoc purchase of internet access (at hotel, airport, etc.) for explicit business purposes only.
Purchase of internet on airplanes only for flights over 2 hours and only for explicit business purposes. NSC reimburses based on submission of monthly expense report. k. Remote Office Rent Staff residing outside of the D.C. area may have the option of renting a remote office. Employees should consult the Chief of Staff to determine if this is an option and if so, a reasonable rent. Once a space and rate have been approved, a lease must be signed by the CFAO. NSC cannot pay for office space without a lease. A monthly invoice should be submitted to the Finance Office for payment. Upon the signing of a lease, NSC will add the remote office to its liability insurance policy. l.
Travel Advance An advance will be given only for authorized out-of-town travel if the trip is for more than twenty-four (24) hours or to cover on-site expenses for NSC events. An advance request should be forwarded to the Finance Office at least three business days in advance of the trip. All advances must be reconciled with expenses and/or repaid within thirty (30) days of the return trip. A second travel advance may not be requested until the outstanding advance is reconciled.
7.3 Proper Documentation for Purchases Unless noted in Section 7.2, credit card or other purchase use must be documented with receipts before the expense will be considered authorized and will be approved for reimbursement.
7.4 Capital Expenditures A purchasing system is in place to facilitate the purchase of supplies and equipment at the lowest price. Vendors are selected by price, quality, and service. The Office Manager is to be notified by staff of the need to purchase items costing in excess of $1,000. The Office Manager is responsible for obtaining the necessary comparative prices. Once the appropriate vendor is identified, the Office Manager is to notify the staff person of the decision. When the invoice is received, it should be compared to the price and quantity obtained by the Office Manager. Procedures for payment are stated elsewhere in the manual.
7.5 Consultants Contracts with consultants will include rate and schedule of pay, deliverables, time frame, and other information such as work plan when appropriate.
7.6 Contracts All contracts for consultants or services must be approved by the CFAO. The CFAO keeps electronic files of all signed contracts. Office Manager uploads and maintains signed contract to vendor payment system.
8. FIXED ASSET MANAGEMENT 1. Any acquisitions of tangible property made by NSC will be capitalized if the item purchased meets the following criteria: • Is valued at greater than $5,000 • Has a useful life of more than 1 year 2. All capitalized fixed assets will have their depreciation calculated using the straight-line method of depreciation. Partial year depreciation will begin on the 1st of the month if the item is put in service in the first 15 days of a month or on the 1st of the following month if the item is put in service after the 16th of a month. Useful life will be determined based on each asset with the following standards: • Computer Equipment – 3 years • Office Equipment, Automobiles – 5 years 3. The value of the asset will be based on its initial cost including installation costs if applicable. 4. Purchases which do not meet the criteria for capitalization shall be expensed in full in the period in which they are put into service. 5. Donated goods which meet the criteria for capitalization based on current period fair market value will be capitalized and depreciated over the useful life as if purchased. 6. The fixed asset schedule maintained by the Finance Manager will include the following information: • A description • Source of acquisition • Date of acquisition • Date placed in service (if different from date of acquisition) • Location of equipment • Acquisition cost • Adjusted cost • Depreciation 8. An inventory of all equipment shall be taken every two years to verify the existence and use of the equipment. The inventory shall also verify the accuracy of all fixed asset records.
9. PAYROLL
9.1 Maintaining Employee Data NSC’s CFAO has the responsibility for notifying the HR/Accounting Manager of changes in personnel and salaries. All maintenance should be performed before the payroll date. a. Adding new Employees to the Payroll The Office Manager and HR/Accounting Manager has a “New Staff Paperwork Checklist.” This checklist includes all important documents that need to be obtained. Included in the checklist are items which are required for adding new employees to the payroll. The HR/Accounting Manager inputs all the necessary payroll information into ADP’s payroll system. All forms completed payroll employee information form, direct deposit w/ void check, W-4 Federal withholding, state withholding, 401k and section 125 plan withholdings to the payroll company are forwarded to the HR/Accounting Manager to be filed in the employee’s permanent file. b. Salary Administration Every staff member undergoes an annual performance review by their supervisor commencing on their 6-month anniversary (when an initial review is conducted) and annually thereafter. A compensation review will not necessarily result in a salary increase. Financial and budgetary constraints affecting a particular project, as well as NSC’s overall fiscal situation, may affect salary increases. Additionally, at times when possible, NSC provides cost of living salary increases. When a salary increase is granted, the supervisor informs the employee. The CFAO approves the Human Resource Action form indicating the salary increase and when it goes into effect. This form is disbursed by the HR/Accounting Manager. A copy of the change is filed in the employee permanent file by the HR/Accounting Manager. All salary changes and other employee information changes are managed in the online payroll system provided by ADP Services. The HR/Accounting Manager enters payroll into the online system at least 2 business days prior to the pay date. A preprocess register is printed and reviewed to ensure that all changes have been made as requested. The HR/Accounting Manager also puts a copy of any change in the employee’s permanent file. c. Recording terminated employees: When an employee is terminated, the HR/Accounting Manager enters their termination date into the payroll system.
9.2 Posting Timesheets a. Guidelines
Employees of NSC are paid twice a month on the 15th and last work day of the month. Checks will be prepared for an employee only if the employee submits properly completed time sheets. Employees must submit their time online using the ADP system. b. Delinquent Timesheets Delinquent time sheets may be cause for withholding a payroll check until the next regular scheduled payroll. Checks or Direct Deposits will not be distributed to anyone other than the employee unless written approval to do so is received by the Finance Office c. Deductions Deductions required by law to be withheld from an employee's paycheck include Federal Withholding Income Tax, State Withholding Income Tax, City Withholding Income Tax, Social Security (FICA), and Medicare. At the end of each calendar year, the payroll company mails a W-2 to each employee. If an employee is terminated, it is the employee's responsibility to provide the Finance Office with his/her new address. NSC does not withhold any taxes from consultant and contractor payments. Because they are not employees, the consultant/contractor is responsible for paying all taxes. d. Processing Timesheets Timesheets are submitted by employees in the ADP payroll system, including leave and lobbying hours. Timesheets are reviewed and approved by the employees’ supervisor. Employees are allocated by department within the accounting system and the dollar amount is on the payroll register report. During month end close, the Finance Manager uses allocation spreadsheet to allocate the time to each grant. In addition, the benefits accounts are allocated on the same spreadsheet. The Finance Manager then prepares a journal entry at month end to allocate all the salaries and benefits based on the Excel spreadsheet. The payroll allocation is posted for each employee monthly by posting a $0 check for each employee that credits the salary account and no class and debits the salary expense account and the proper classes and grants, if applicable. The payroll tax, leave and other fringe benefit expenses are allocated in a monthly journal entry based on the spreadsheet. e. Processing Corrected Timesheets When corrections need to be made to timesheets, a memo is written by the employee and it must again be approved by their supervisor. The employee will then make the necessary changes to the next timesheet in ADP and the Finance Manager updates the journal entry for the applicable month.
9.3 Submitting Payroll The payroll is processed through the ADP online system. The HR/Accounting Manager, CFAO, and the Finance Manager have password protected uniquely identifying logins to the secure system. The employee information is stored in the system and historical payroll information can be accessed back to January 2017 through Paylocity documentation on the M Drive. 1. Payroll is processed by the HR/Accounting Manager. The salary worksheet, pre-payroll report and employee change report is forwarded to the CFAO for approval. 2. The payroll is submitted by the HR/Accounting Manager. 3. Once it is processed the HR/Accounting Manager logs back into the payroll system and saves the payroll register and payroll summary for the CFAO to review against prepayroll data and the Finance Manager to begin journaling processes. 4. The Finance Manager uses the reports to post a journal entry to post the total salaries and taxes and withholdings from that period’s payroll. All salaries are posted to the appropriate class based on their work department. Taxes and benefits are posted to the general admin class and allocated at the end of the month to the proper class and grant based on the timesheets submitted. 5. The reports are stored in electronic form. Employees receive their paystubs through an online site or in person. The payroll system stores their pay history and pay stubs. The HR/Accounting Manager has permissions to reset passwords for employees, but no access to the employees’ passwords.
10. FINANCIAL REPORTING
10.1 Monthly Reports Monthly financial statements are prepared by the Finance Manager for the CFAO. They include Grant allocations, indirect allocation, cash flow, Statement of Activities, Statement of Financial Position, Receivables and reserve report. The CFAO reviews the reports and provides feedback to the Finance Manager. After the statements are finalized, the CFAO reviews the statements with the CEO and other members of the Executive Team.
10. 2 Quarterly Reports Quarterly financial statements are prepared by the CFAO and used to present to the board of Directors. Statement of Financial Position, Statement of Activities, and Grants raised are prepared for presentation to the board. Grant allocations, indirect allocation and cash flows are also prepared for internal presentation, but not provided to the board unless requested.
10.3 Year-End Report/Audit a. NSC is audited on an annual basis. The CFAO and Finance Manager prepares schedules for all Statement of Financial Position accounts and any other schedules that the auditors request. b. The CFAO and Finance Manager are present for the audit to answer questions and provide any additional items requested by the auditors. c. The Finance Manager prepares draft financial statements for the auditors which include Statement of Financial Position, Statement of Activities, and Statement of Functional Expenses. d. The CFAO reviews the audited financial statement with the Executive Team. e. The Finance Manager provides the auditors/ tax accountants information for the form 990 and the CFAO reviews the draft 990. f.
The 990 is then reviewed by the CEO and presented to the board prior to approval.
11. DOCUMENT RETENTION AND DESTRUCTION
11.1 Storage of Hard-Copy Financial Files The following list of hard copy documents indicates NSC’s policy for length of retention and storage location of the different types of hard copy documents which are generated in the routine course of business. Accounts Payable/Vendor Invoices – retain 7 years. Current year: in accounting office file cabinet Prior year: in accounting office file cabinet Other previous years: boxed and stored in hallway filing cabinet Audit Reports and 990’s – permanent storage All completed audits filed in” Accounting permanent file” cabinet Audit Schedules, Journal entries and internal financial reports stored permanently with audits and 990s Bank Statements – 7 years Current year: in accounting office Previous 6 years: in accounting office – purge one set annually Bank Deposits – 7 years Current year: in accounting office Prior year: in accounting office Previous 5 years: in cabinet Grant files: - 7 years from the end of the grant Payroll records (registers and quarterly tax reports) – 7 years Current year: in notebook in accounting desk Prior year: in notebook in accounting file cabinet Previous 6 years: in locked cabinets in accounting office Personnel Records – 7 years from termination All personnel records are stored in the accounting office Retirement Records and 5500’s – Permanently All records in “accounting permanent file cabinet”
Storage of electronic files To be developed
Destruction of hard copy files Once a year at the end of the calendar year, the NSC staff shall review the documents in storage and destroy all documents that have exceeded their storage requirement. At that time, the location of all stored files shall be updated.
Back up of accounting and electronic files The QuickBooks file is backed up daily (using automatic back up) to a cloud-based service.
SharePoint is used to back-up all the relevant operational accounting files including audit schedules, grant documents, bank statements, bank reconciliations, draft and final copies of grant budgets and reports, insurance documents, and employee benefits.
12. GRANT COMPLIANCE When a grant is received or renewed, the Senior Grants Manager makes one copy of the grant letter, forwards grant letters to the CEO for signature, places one signed grant letter and one copy of the check in the appropriate grant file (paper file and electronic file), and mails one signed grant letter back to the funder. A copy of the executed grant is forwarded to the Executive Team. The HR/Accounting Manager stores a copy of the agreement in the Finance SharePoint. The Senior Grants Manager stores a copy of the agreement on the M: drive. The HR/Accounting Manager maintains a list of vendors with notes on which grant is funding which program. She issues a grant coding sheet which is updated as needed. A grant is also considered temporarily restricted if it is for a specific purpose. Temporarily restricted grants are allocated to program revenue accounts and operating grants are allocated to general operating revenue accounts.
12.1 Lobbying NSC does not use grant funds to support lobbying activities, as defined by the Internal Revenue Code. NSC uses non-grant revenues (e.g., member contributions, publication revenues, fees) to support its limited lobbying activities, which typically have constituted no more than 3-5% of our annual operating budget. NSC is a non-profit, non-partisan, tax-exempt organization incorporated under section 501(c)(3) of the Internal Revenue Code. While a great deal of our resources is devoted to outreach, communications and practitioner organizing, there is a portion our time that is spent on nonpartisan analysis, study, and research on specific policy issues, which we then use to inform practitioners in the field. These are activities that do not constitute lobbying, by the IRC’s definition. Occasionally, NSC also serves as a resource—either directly to policymakers, or as an intermediary between policymakers and local practitioners—about local workforce issues and best practices without any attempt to impact pieces of legislation. These communications, similarly, do not constitute lobbying as defined by the IRC. However, on occasion, NSC does in engage in lobbying to influence specific pieces of legislation, and as such NSC has elected to track and report those activities to the Internal Revenue Service in accordance with the IRC’s 501(h) expenditure test. To that end, NSC
exactingly tracks both direct and indirect expenditures on lobbying and does so under the review of legal counsel expert in lobbying by 501(c)(3) organizations. See section 13, Fiscal Policies.
12.2 Political Activities While limited lobbying is allowed under the IRS code, 501(c)3 organizations may not engage in any political activity. Employees are prohibited from using any organizational resources for political contributions to any political parties, current public office holders, candidates for public office, or any other political organizations involved in fundraising for political candidates. Following are examples, while not all-inclusive, of activities that are prohibited with regard to political contributions: • Employees may not use the organization’s office space or equipment for political purposes. • Employees may not use organization’s funds for attendance at or any participation in political fundraising events. • Employees may not be reimbursed by the organization for political contributions made with their own funds. • Employees may not donate organization services to a political campaign or to support any political organization.
13. FISCAL POLICIES
13.1 Operating Reserve Policy PURPOSE The purpose of the Operating Reserve policy is to ensure the stability of National Skills Coalition’s ongoing operations. The Operating Reserve is intended to provide an internal source of funds for situations such as a sudden increase in expenses, one-time unbudgeted expenses, an unanticipated loss in funding, or uninsured losses. The Reserve may also be used for one-time, nonrecurring expenses that will build long-term capacity, such as staff development, research and development, or investment in infrastructure. The Operating Reserve is not intended to replace a permanent loss of funds or eliminate an ongoing budget gap. It is intended that the Operating Reserves be used and replenished within a reasonably short period of time. DEFINITIONS AND GOALS The Operating Reserve Fund is defined as the designated fund set aside by action of the Board of Directors. The minimum amount to be designated as Operating Reserve will be established in an amount sufficient to maintain ongoing operations and programs for a set period of time, measured in months; this term will be reviewed periodically to respond to internal and external changes facing the organization. The target minimum Operating Reserve Fund, as of FY2011 (when this policy is being established), is equal to one month of average operating costs by the end of FY2011, and twomonths’ average operating costs by the end of FY2012. The calculation of average monthly operating costs includes all recurring, predictable expenses such as salaries and benefits, occupancy, office, travel, program, and ongoing professional services. Depreciation, in-kind, and other non-cash expenses are not included in the calculation. The amount of the Operating Reserve fund target minimum will be calculated each year after approval of the annual budget, reported to the Board of Directors, and included in the regular financial reports. ACCOUNTING FOR RESERVES The Operating Reserve Fund will be recorded in the financial records as “Board-Designated Reserve.” The Fund will be funded and available in cash or cash equivalent funds. The Operating Reserve will be maintained in a segregated bank account or investment fund.
FUNDING OF RESERVES The Operating Reserve Fund will be funded with a portion of the organization’s surplus unrestricted operating funds, as designated by the Board. This designation will be made when the annual budget is approved, and annual Operating Reserve goals are set for the coming fiscal year. The Board can later adjust these designations in response to internal or external changes. In FY2011 (when this policy was initially established), the Board will allocate to the Operating Reserve: (1) All unrestricted non-grant income, after deductions for lobbying expenses, and (2) Three percent of cash receipts for unrestricted (or only time-restricted) operating grants. The Board of Directors may also direct that a specific source of revenue be set aside for the Operating Reserve. Examples may include one-time gifts, special grants, or special appeals. In FY2015, this policy was amended by the Board at its annual retreat on September 18 and 19, 2015 to state “Resources will be allocated to the Board Reserve as follows: • •
•
Three percent of receipts for unrestricted foundation grants will be deposited to the reserve as those payments are received; Donations (including Supporting Memberships, Annual Appeal gifts, and other personal donations) in excess of the amount required to help cover annual lobbying costs will be deposited to the reserve at the end of the fiscal year. Interest earned in the board reserve bank account: will remain part of the board reserve
USE OF RESERVES Use of the Operating Reserves requires three steps: (1) Identification of appropriate use of reserve funds. The Executive Director will identify the need for reserve funds and confirm that the use is consistent with the purposes described in this Policy. This step requires analysis of the reason for the shortfall, the availability of any other sources of funds before using reserves, and evaluation of the time period that the funds will be required and replenished. (2) Authority to use operating reserves Authority for use of Operating Reserves is delegated to the Executive Director in consultation with the Treasurer. The use of Operating Reserves will be reported to the Board of Directors at their next scheduled meeting, accompanied by a description of the analysis and determination of the use of funds and plans for replenishment. The Executive Director must receive prior
approval from the Board of Directors if the Operating Reserves will take longer than 12 months to replenish. (3) Reporting and monitoring The Executive Director is responsible for ensuring that the Operating Reserve Fund is maintained and used only as described in this Policy. Upon approval for the use of Operating Reserve funds, the Executive Director will maintain records of the use of funds and plan for replenishment. He/she will provide regular reports to the Board of Directors of progress to restore the fund to the target minimum amount.
Accounts Receivable
Accounts Receivable Enter Deposits into QuickBooks – Checks and ACH from the bank
#1. Enter grant and individual contributions via check in as pledges.
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Setting up a new customer – make sure the customer does not exist. We create new customers as subcustomers for all new grants, which includes funder, purpose, grant period and grant expiration date. Example: Irvine CA 2021- 2023 exp. 3.2023 (James Irvine Foundation) Pledge date (check date) and Due date (deposit date) Service date (check date) Product/Service – Grants or Contribution depending on the purpose of the check. Description – anything on the memo/check about purpose of the check Amount = amount of check Class = purpose (General Support is for all contributions unless a purpose is stated. Grants – review the grant letter for the correct department.
#2. Receive the payment (after pledge has been entered)
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Enter Customer – must match the customer you entered on the Pledge.
Credit Card Deposits
#1. Enter individual contributions via credit card as a Sales Receipt.
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Customer – Person listed Receipt date (deposit date) Service date (deposit date) Product/Service –Contribution depending on the person – board or individual. Description – anything on the memo/check about purpose of the check Deposit to 12000 Undeposited funds Amount = amount of check Class = purpose (General Support is for all contributions unless a purpose is stated. Grants – review the grant letter for the correct department.
Enter in a deposit
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Choose the correct Sales Receipt from the list at the top Deposit to 1027 Cash - FNB - Operating 7882 Class = purpose (General Support is for all contributions unless a purpose is stated. Grants – review the grant letter for the correct department.
Enter Transfers- Payroll Transfers
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Choose NEW Choose Transfers Transfer from 1028 Cash - FNB - Savings 7890 to 1027 Cash- FNB- Operating 7882 Insert the transfer Amount Insert date of transfer Write in the memo “Payroll Transfer”
NATIONAL SKILLS COALITION
SYSTEMS 2022
Prepared For : Operations and Finance Team
Wrike
How to Setup a new employee in WRIKE (only admins will be able to do this function) • •
Go to Wrike.com Insert your credentials
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Once you are logged in go to the upper right-hand corner and click your initials
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Click Settings Go under account management and click users
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Click add new users
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Insert the NSC email address of the new employee and they will be sent an invitation to join Wrike.
How to delete a user from Wrike
Overview Account owners and admins can delete users from their accounts. Once a user is deleted they won’t be able to access their account and you won’t be able to restore them. In Enterprise accounts, admins may have this right disabled.
Important If you’re a regular user and would like to leave an account, please reach out to one of your account admins.
When you delete a user: •
All tasks, folders, projects, and spaces created by the user, but shared with other users, are still accessible by those users.
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Tasks, folders, projects, and spaces that only the user had access to will become inaccessible.
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Recurrences created by the user stop (no new tasks are created in the sequence).
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All comments, attachments, and changes made by the user will remain visible, but the user’s profile image is replaced by a generic image wherever it appears.
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If the user was assigned to tasks, you can no longer filter by them as an assignee.
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If the user has other Wrike accounts they'll still be able to access those accounts and none of their information in those accounts will be affected.
We recommend reassigning all tasks before deleting a user so that no tasks or projects are forgotten. You can select to transfer all user data from the deleted user to any other regular user in the account. This way the selected user will get access to all the items created by the deleted user.
Delete a user
1. Click your profile image in the workspace's upper right-hand corner. 2. Click Settings. 3. Under Account Management select Users in the left-hand menu 1.
4. Click the name or profile image of the user you want to delete. 5. Click Delete user in the panel that appears 2. 6. Check the box to transfer data from the deleted user to any other regular user in the account 3. The list of all the transferred items is given below. 7. Select a user you want to grant access to the deleted user's items 4. 8. Check the box at the bottom of the panel to have Wrike send the user an email warning them that they can no longer access their account 5. 9. Enter your password 6 and click Delete User 7 (not necessary on accounts with SAML SSO).
Note You can delete multiple users at once using mass actions.
Data transfer to another user When you choose to transfer items from the deleted user to another user in the account, this user will see a new folder in their workspace called Name of the user – deleted user resources. All the tasks/projects created, owned, or assigned to the deleted user can be found in this folder. Links to other resources (reports, dashboards, custom fields, etc.) can be found in a task within this folder where all the items created and owned by the deleted user are listed.
Items shared with the deleted user but not with the successor will then be shared with the successor. If the deleted user had a higher access role to a specific item, the successor’s access role for this particular item will be updated.
Zoom
How to setup a new user on Zoom
How to access user management 1. Sign in to the Zoom web portal as an account owner or admin. 2. In the navigation menu, click User Management then Users. You will see the following tabs: •
Users: Current users in the account. You can do the following: •
Edit the account type of each user (Basic, Licensed, and On-Prem) or department.
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Add users one at a time or import a CSV file to add multiple users at once.
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Export users to a CSV file.
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Set Admin users or assign a custom role if you are the owner
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Pending: People that have been invited to join the Zoom account but haven't activated their account.
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Advanced: View user statistics and change several users at once.
Note: Only the account owner can promote a member to an admin or demote an admin to a member.
How to add a new user Note: You can add or update several users at once by importing a CSV file. 1. Sign in to the Zoom web portal. 2. In the navigation menu, click User Management then Users. 3. To add a new user to your account, click Add Users. 4. Enter the user information. •
Email Address: Enter the user's email address. If you need to add multiple users with the same settings, you can enter multiple email addresses separated by commas.
Note: The email addresses must be already exist and be able to receive external emails. •
User Type: Select if this user should be Basic (free), Licensed, or On-Prem. To assign a Licensed user, you will need to have licenses available. To assign an On-Prem user, you must have Meeting Connector enabled. Add-ons, such as Large Meeting and Webinar, are listed below the User Type options. Check which features you want the user to have. You must have available licenses for these features.
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Department, Manager, Job Title, and Location (optional): Enter information to appear on the user's profile. The user's profile can be viewed by other users. The user can customize their profile to change their department, job title, and location information later on.
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User Group: If you are using group management, select a group to add this user to.
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IM Group: If you are using IM management, select an IM group to add this user to.
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Default Password: Set a default password for the user.
5. Click Add. Notes: •
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New users will receive an activation email. Users with existing Zoom accounts under the same email address will receive an email to accept your invitation and join your account. Owners of paid accounts will also be prompted to decide how to handle any remaining balances on their account. More information about t he invitation process is available, including accepting invites and best practices. After accepting the invite and joining the account, the following details will transfer with you: • Your profile details (name, profile picture, time zone, etc.) • Scheduled meetings and webinars • Cloud recordings • IM history • Contacts • Settings Settings may be altered if they conflict with group or account settings on the account you are joining. Any licenses, such as large meeting or webinar, will not transfer, so these will need to be assigned by an admin on the new account. Reporting data will also not be transferred, so it is recommended they access and download any needed reports before accepting the account invitation. While IM history is transferred with and accessible to
the user, any IM history from before joining the account is not accessible to account admins on the new account.
How to view pending users Pending invitations expire after 30 days and are removed from the pending list. If you resend an invite, it resets the expiration timer and adds another 30 days each time the invite is resent. 1. Sign in to the Zoom web portal. 2. In the navigation menu, click User Management then Users. 3. Click the Pending tab to see users that haven't confirmed their accounts: •
If a user hasn't accept their invitation and can no longer find it in their inbox, you can resend the confirmation email to them by clicking Resend.
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If you do not want to allow a user to join your account, click Delete before they accept your email invitation.
How to edit a user's license, add-on, and role 1. Sign in to the Zoom web portal. 2. In the navigation menu, click User Management then Users. 3. Scroll or search for the user. Note: Accounts with more than 5000 users will only be able to search for users by their email address. 4. Click Edit to the right of the user's information. 5. You can edit the following details: •
User Type: Choose between Basic, Licensed, or On-Prem.
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Add-on licenses: Available add-on licenses, such as Large Meeting and Webinar, can be selected to assign that license to this user. These must be purchased via Billing prior to assignment.
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User Role: Only accessible to account owner by default or a user with a custom role with permission to edit Role management. User can be changed to Admin, Member, or a custom role.
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Department
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Manager
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Job Title
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Location
6. Click Save. Alternatively, an admin or owner can select multiple users on the Users page to quickly change their Role, License, and Group.
How to change advanced user management settings Advanced settings allow you to change the user type of several users at once, remove users, and set the default user type. 1. Sign in to the Zoom web portal. 2. In the navigation menu, click User Management then Users. 3. Click the Advanced tab to view the following information and settings: •
User Summary: Total number of users and the number of Basic, Licensed, On-Prem, and Zoom Room users.
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Change User Type:
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Change all account members who are not administrat ors: Convert users who are the specified user type to another user type. You can't use this to change owners or admins. For example, you can change all Basic users to Licensed users.
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Unlink all account members wit h user type: Remove all members with the specified user type. Their Zoom accounts will be disassociated from your Zoom account. Note: This does not affect Admins or users tied to the account due to Associated Domain.
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Change default domain user type: Change the default user type when adding new users with Associated Domain.
Change User Group: •
Set default user group: Set the default user group for new users to be automatically assigned to.
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Switch user group: Move all unassigned or users in a specific group to another group.
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Add domain users to group: Assign all users with an approved Associated Domain to a specific group.
Change IM Group •
Set default IM Group: Set the default IM group for new users to be automatically assigned to.
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Switch IM group: Move all unassigned or users in a specific IM group to another IM group.
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Delete Deact ivated Users: Choose if you want to automatically delete deactivated users, and specify the amount of days it takes for deactivated users to be automatically deleted from the account.
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Add Custom Att ribut es For Users: This allows you to create up to 5 custom attributes, which can then be assigned to users. These attributes can be used to sort users by on the Users page.
Note: For more information for settings under Change User Group and Change IM Group, see the articles for group management and IM management.
How to view and remove external contacts If users in the account add external contacts, you can view these external contacts and remove them from the account. Note: External contacts have certain privileges to access t he account's channels. 1. Sign in to the Zoom web portal. 2. In the navigation menu, click User Management then Users. 3. In the Users tab, click the gear icon in the top-right corner of the table, then select External Contacts, and click Confirm. 4. Locate a user that has external contacts, then click the number in the External Contacts column. You will see a list of external users that were added by the selected user. 5. (Optional) Click the number in the Channels column to view channels or group chats they are members of. 6. Click the ellipses icon in the last column, then click Remove from Account to disconnect these contacts. Alternatively, you can search for an external user by their email address to find who has this user as a contact.
1. Sign in to the Zoom web portal. 2. In the navigation menu, click User Management then Users. 3. In the Users tab, click the gear icon in the top-right corner of the table, then select External Contacts, and click Confirm. 4. Click Advanced Search. 5. Enter the email address of the external user and click Search. Any of your internal users who have this external user as a contact will be listed in the results. 6. Click the number in the Channels column to view channels or group chats they are members of. Removing an external contact will lead to the following results: • • • • •
The external contact will be removed from the internal user's contacts list in the desktop client and mobile app (My Contacts section in the Contacts tab). The external contact will be removed from all internal channels and group chats they are members of. The external contact can still access chat history for 1-on-1 chats. The external contact's chat history is still viewable by admins. This includes 1-on1 chats, channels, and group chats. The external contact can be re-added to the account by internal users.
How to delete users from Zoom
How to deactivate users Deactivating a user will remove all licenses associated with a user and prevent them from signing in to their Zoom account. Deactivation allows you to reactivate a user later. Although the licenses have been removed, the settings will remain intact. If deactivated users attempt to sign in, they will receive a message saying that their account has been disabled.
Deactivate a single user 1. Sign in to the Zoom web portal as an account owner or admin. 2. In the navigation menu, click User Management then Users. 3. Search for the user that you want to deactivate and remove their features. 4. Click the More icon (...) in the right-side column. 5. Click Deactivate.
Deactivate multiple users by selecting them 1. Sign in to the Zoom web portal as an account owner or admin. 2. In the navigation menu, click User Management then Users. 3. Select users you want to deactivate by selecting the check boxes in the first column. 4. Click Deactivate at the top of the table.
Delete deactivated users automatically Account owners and admins can choose to automatically delete deactivated users and specify the amount of days it takes for deactivated users to be automatically deleted from the account. This is helpful when you want to reassign licenses to other users and prevent the account from being reactivated. When this setting is enabled, it also applies to users who were deactivated prior to enablement. 1. Sign in to the Zoom web portal as an account owner or admin.
2. In the navigation menu, click User Management then Users. 3. Click the Advanced tab. 4. Under Delete Deact ivated Users, click the Delete deactivated users after a specified number of days toggle to enable it. 5. Select the number of days you want deactivated users to be automatically deleted. 6. (Optional) Select the check box to send an email to any admin with access to this setting that notifies them 7 days before users are permanently deleted. 7. Click Save. Learn more about advanced user management sett ings.
How to reactivate a user that was deactivated 1. Sign in to the Zoom web portal as an account owner or admin. 2. In the navigation menu, click User Management then Users. 3. Search for the user. 4. Click Activate in the right-side column. Note: You will need to reassign any licenses they had before deactivation.
How to unlink users Unlinking a user from your account allows them to maintain their Zoom account, including existing settings, meetings, webinars, and cloud recordings, if these are not moved to another user and necessary licenses are applied after unlinking. After being unlinked from your account, users will need to purchase the necessary licenses on their new account. Note: If you have managed domains on your account, you will not be able to unlink a user with an email address at one of the managed domains.
Unlink a single user 1. Sign in to the Zoom web portal as an account owner or admin. 2. In the navigation menu, click User Management then Users.
3. Search for the user you want to remove. 4. Click the More icon (...) in the right-side column. 5. Click Unlink from your account. 6. (Optional) Select the check boxes if you want to transfer meetings, webinars, and cloud recordings to another user. The other email address must be a Licensed user to transfer cloud recordings and have a webinar license to transfer webinars. 7. Click Transfer Data then Disassociat e or Unlink Now W ithout Data Transfer. This user will now have their own Zoom account. They can purchase their own licenses if needed.
Unlink multiple users by selecting them 1. Sign in to the Zoom web portal as an account owner or admin. 2. In the navigation menu, click User Management then Users. 3. Select users you want to deactivate by selecting the check boxes in the first column. 4. Click Unlink at the top of the table. 5. (Optional) Select the check boxes if you want to transfer meetings, webinars, and cloud recordings to another user. The other email address must be a Licensed user to transfer cloud recordings and have a webinar license to transfer webinars. 6. Click Transfer Data then Disassociat e or Unlink Now W ithout Data Transfer. This user will now have their own Zoom account. They can purchase their own licenses if needed.
How to delete users Deleting a user permanently removes them and their data from Zoom. They will be able to create a new Zoom account with the same email address if they have access to it. You can transfer meetings, webinars, and cloud recordings to another Zoom user before deleting, but if you do not transfer these, they will be permanently deleted. Meetings scheduled with Personal Meeting ID cannot be transferred. Notes:
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Zoom Rooms on your account will also appear as a user. These users cannot be deleted from the Users page, but rather the Zoom Room itself must be deleted from the Zoom Rooms page. Once the Zoom Room is deleted, the associated user will be deleted as well. You can only delete deactivated users one at a time if not using a CSV file.
Delete a single user 1. Sign in to the Zoom web portal as an account owner or admin. 2. Click User Management then Users. 3. Search for the user you want to remove. 4. Click the More icon (...) in the right-side column. 5. Click Delete. 6. (Optional) Select the check boxes if you want to transfer meetings, webinars, and cloud recordings to another user. The other email address will need to be a Licensed user to transfer cloud recordings and have a webinar license to transfer webinars. 7. Click Transfer Data then Delet e or Delete Now W ithout Data Transfer.
Delete multiple users by selecting them 1. Sign in to the Zoom web portal as an account owner or admin. 2. In the navigation menu, click User Management then Users. 3. Select users you want to delete by clicking the check boxes in the first column. 4. Click Delete at the top of the table. 5. (Optional) Select the check boxes if you want to transfer meetings, webinars, and cloud recordings to another user. The other email address will need to be a Licensed user to transfer cloud recordings and have a webinar license to transfer webinars. 6. Click Transfer Data then Delet e or Delete Now W ithout Data Transfer. You can also automatically delete users who were previously deact ivated.
How to bulk deactivate, unlink, or delete users by uploading a CSV file
1. Sign in to the Zoom web portal as an account owner or custom role with access to bulk delete, unlink, and deactivate. 2. In the navigation menu, click User Management then Users. 3. On the right side of the page, click Import. 4. Click the Update Users tab. 5. In the Select an act ion from the options list ed below drop-down menu, select Deactivate users, Unlink users, or Delete users. 6. Click Download CSV Sample to download a sample you can fill out. 7. Open the file using spreadsheet software like Microsoft Excel. 8. Enter users' information following the CSV format, then save the file. Note: If you're unlinking or deleting users, make sure to specify these fields if you want to transfer meetings, webinars, and cloud recordings to another user. The other email address will need to be a Licensed user to transfer cloud recordings and have a webinar license to transfer webinars. •
Data transfer to Email: (optional): Specify another user to transfer data to. The user must be in the same account.
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Transfer Meetings: Enter Yes or No.
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Transfer W ebinars: Enter Yes or No.
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Transfer Events: Enter Yes or No.
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Transfer Recordings: Enter Yes or No.
9. Go back to the Zoom web portal and click Upload CSV File. 10. Click the CSV file you edited, then click Open.