- The vouchers in this file can be filled in on screen before printing.
- Every check the Treasurer writes must have a voucher with a handwritten signature. A second (approval) signature should be included if the presenter is not an officer, when the amount is large, or the expense is unusual.
- Original receipts or invoices must be submitted to support the expenditure.
- A common dilemma when preparing an expense voucher is determining which account to use. Is it Equipment? or Supplies?
- Equipment and tools are items that will last more than one season: file cabinets, tents, crow bars, for example
- Supplies are things that will be used up: paint, flagging tape, stationery.
- The file cabinet is equipment, the folders are supplies. A new chain saw would be a tool, gas and oil for it are supplies, and replacing the carburetor is a repair.
- Note that Postage appears three times on the Administration voucher: for general purposes, for the MAINEtainer mailing, and for Fund Raising. This is to help with the allocation required for the tax return.
- MATC is exempt from income tax, but we are not exempt from sales tax.