Procure-to-Pay Workflow Procedures
JORBA overhead/administrative expenses include, but are not limited to, the following:
- payments to vendors for membership materials,
- payments to vendors for other materials,
- web hosting,
- travel and entertainment expenses,
- vendors for festivals or fundraising events,
- payments to regulatory or government agencies, and
- other items that are consideredconsider overhead/administrative expenses not listed above.
All payments will be prepared by one individual, who is responsible for preparing all payments, and subsequently approved by the Treasurer, or another individual if the Treasurer delegates this responsibility, in writing, to both the Executive Director and President. If there is no acting Executive Director or President at the time, the delegation will be communicated to and approved by the Executive Committee (EC). All payments will be recorded in the JORBA financial ledgers on a cash basis.
Work performed by outside parties
JORBA will follow a vendor/outside party selection process to ensure that all funds spent on work performed is performed and completed by qualified and insured individuals and/or entities. The vendor selection process workflow is not maintained in this document. Additionally, the process workflow for determining which projects are chosen for development, priority, and/or consideration is not maintained in this document.
Regardless of the dollar amount, any work performed by outside parties that will require compensation in either cash, equipment, or other material property of JORBA will be subject to the following workflow/approval process:
- Once a project has been identified by JORBA, in accordance with the bylaws, a minimum of three members of the EC will prepare and submit a request-for-quote (RFQ) to a minimum of two outside parties. A response is due as outlined in the RFQ bid packages sent to vendors, or if not specified, within 45 days of receipt.
- When the outside parties return the quotes, in accordance with the bylaws of JORBA, a minimum of three members of the EC will review the quotes and document the review of each quote in either email correspondence, or if there is a meeting, meeting minutes. During this process, the members of the EC will determine and agree upon a budget for the project and select the vendor/outside party(ies) for the work to be performed. The EC review is due within 10 days of receipt of any quote.
- A purchase order (PO) will then be prepared by one of the members of the EC. The PO will reflect the amount budgeted for the project. The PO will then be approved by at least two members of the EC. The approved PO will then be sent to the vendor/outside party. No work should begin until the PO has been sent out.
- Payments will be made in accordance with the terms of agreement and/or contract only when invoices are received. Final payments will not be made until JORBA verifies all work has been performed to satisfaction of the agreement. All payments will be prepared by one individual, who is responsible for preparing all payments and approved by the Treasurer, or another individual if the Treasurer delegates this responsibility, in writing, to both the Executive Director and President. If there is no acting Executive Director or President at the time, the delegation will be communicated to and approved by the EC.
- All payments will be recorded in the JORBA financial ledgers on a cash basis.
JORBA maintains that all business conducted with external parties is kept at an arms-length. Any parties that are closely related to any JORBA Board/EC member through a business, family, or personal relationship is consider a related party. Related parties will be disclosed on the JORBA website. JORBA has determined there is no need to disclose the details of the relationship, however, in the interest of public transparency, a listing will be maintained on the JORBA website. The EC will review the list on an annual basis and will agree upon any changes to made to the listing in the first half of each calendar year.
For any expenses that JORBA is paying on behalf of a related party, unless otherwise agreed upon through a written agreement and/or contract, those expenses paid on behalf of the related party will be invoiced by JORBA for reimbursement.
Any professionals/contractors/other individuals or entities performing work on behalf of JORBA that is compensated in cash and/or equipment or other materials goods will also be considered a related party.
Any trainings, courses, or other benefits that JORBA pays on behalf of said professionals/contractors/other individuals or entities will be invoiced by JORBA for reimbursement.
Any expenses/amounts to be paid not mentioned in the above will be subject to the same criteria in the Overhead/Administrative Expenses section of this document. These other payments may include any payments including reimbursement for chapter stipend spend, or any other payments brought to JORBA for reimbursement. Only expenses/payments that are made on behalf of JORBA will be reimbursed. Although an expense/payment has been made on behalf of JORBA, that does not guarantee that JORBA will reimburse that expense/payment.