Patriot Athletic Teams Supporters
(January 11, 2016)
ARTICLE I: NAME
The organization shall be known as the Patriot Athletic Teams Supporters (“PATS”).
ARTICLE II: PURPOSE
The purpose of PATS is to support and promote all formal team athletic activities of Patrick Henry High School (“PHHS”); to encourage and recognize high scholastic achievements, sportsmanship, and character; to contribute to the morale, spirit, and enthusiasm of the student body and the community and provide a vehicle of positive involvement by the community with PHHS. PATS is a nonprofit organization. Donations to PATS are not tax deductible.
In addition to its stated purpose, PATS may work in conjunction with Western Hanover Athletic Asset Advancement (“WHAAA”), a nonprofit charitable organization under Section 501(c)(3) of the Internal Revenue Code, on projects to improve, enhance, support, and maintain athletic facilities and equipment at PHHS.
ARTICLE III: MEMBERSHIP AND DUES
Section III.1.a. Eligibility
Membership in PATS shall be open to parents, guardians, and family members of students; faculty, staff, and graduates of PHHS; and any other individual or organization supporting the purposes of PATS. Membership shall be made available without regard to race, color, creed, sexual orientation, or national origin.
Section III.1.b. Dues
Membership dues shall be determined by the Executive Board, as defined in ARTICLE IV.1, and must be paid annually to qualify as a voting member of PATS. Membership dues are included with a sponsorship by a PATS sponsor (“Booster”) or in the purchase of any PATS athletics pass. Any changes in membership dues must be approved by a majority vote of those members present and voting at the regular membership meeting, as defined in Section V.1.a., held each May.
Section III.1.c. Voting Membership
Voting membership shall be annual commencing on July 1, shall become effective for a year or portion thereof upon payment of the annual membership dues, and shall remain effective until the following June 30. The Membership Committee, as defined in Section VI.1.h., shall compile a list of the voting members of PATS each membership year, which shall be updated as new members join PATS. The Membership Committee shall provide the list, and any updates thereto, to the Secretary to maintain and use in communications, as necessary. Proxy and absentee voting are expressly prohibited.
Section III.1.d. Ex Officio Membership
The principal of PHHS, or principal’s designee, and the activities director shall be ex officio members of PATS without vote. If an ex officio member chooses to pay the annual membership dues, the ex officio member becomes a voting member of PATS.
Section III.1.e. Honorary Membership
Honorary membership shall be awarded at the discretion of the Executive Board. Honorary members shall be entitled to all privileges of voting membership.
ARTICLE IV.1: OFFICERS
The officers, in order of succession, shall be a President, First Vice-President, Second Vice-President, Treasurer, and Secretary (collectively, “Executive Board”).
ARTICLE IV.2: DUTIES OF OFFICERS
Section IV.2.a. President
The President shall oversee the Executive Board and preside at all meetings of PATS, the Executive Board, and the Executive Committee, as defined in Section IV.3.c. The President shall be an ex officio member of all committees, except for the nominating committee; coordinate the work of the Executive Board and committees so that the purposes of PATS may be promoted; serve as the primary spokesperson for PATS, except as otherwise specified; and oversee goals and budget performance. The President shall act as the liaison between PATS and the PHHS administration and faculty. The liaison’s responsibilities shall include, but not be limited to, communicating with PHHS coaches, administration, and faculty regarding PATS events, any assistance that may be needed with those events, and the needs of the PHHS athletic teams.
Section IV.2.b. First Vice-President
The First Vice-President shall perform all the duties of the President in the President’s absence and other duties as may be assigned by the President. The First Vice-President shall be responsible for the coordination and oversight of all fundraising activities, including, but not limited to, Booster sponsorships, the sale of spirit wear, and the restaurant program. The First Vice-President also will assist and advise the Second Vice-President on special events.
Section IV.2.c. Second Vice-President
The Second Vice-President shall be responsible for the coordination and oversight of all special events and activities of PATS, including PHHS student fee night, Casino Night, capital improvement projects, such as Legacy Walk, Hall of Fame, and trophy case, but not limited to the events set forth in Section VI.1.g.
Section IV.2.d. Treasurer
The Treasurer shall receive monies of PATS, keeping an accurate record thereof, and shall deposit them in accordance with Section VII.1.c.; pay all bills as authorized by the Executive Board and keep an accurate and permanent record of receipts and disbursements of PATS. The Treasurer shall also submit a proposed annual budget, as set forth in Section VII.1.f., to be approved by the Executive Board; present a statement of account at every regular membership meeting, including a report of deposits and expenditures made using PATS-issued bank cards, and when otherwise requested by the Executive Board; and make an annual financial report in September to the membership that includes gross receipts and disbursements for the previous fiscal year, as defined in section VII.1.a. The Treasurer shall provide to the Executive Board all relevant documentation for the filing of tax returns no later than 30 days after the end of the fiscal year, and shall file such annual reports with the Internal Revenue Service, Commonwealth of Virginia, and local agencies, as required by law. All financial records must be retained for seven (7) years including the current year. The Treasurer shall also oversee the Finance and Scholarship committees, as defined in Sections VI.1.f., and VI.1.j.
Section IV.2.e. Secretary
The Secretary shall keep a record of all the proceedings of the PATS meetings; maintain a Minute Book; prepare and disseminate minutes of PATS meetings to the PHHS principal or the principal’s designee, activities director, and the membership, and keep a record of the decisions of the Executive Board and Executive Committee. The Secretary shall conduct the correspondence of PATS on behalf of the President and Executive Board, maintain a file for all such correspondence, be responsible for sending all meeting notices and minutes to the members of PATS, and perform such other duties as may be assigned by the President. The Secretary shall keep a current copy of the PATS Bylaws and be responsible for annually reviewing the Bylaws and, as necessary, overseeing their revision and proposing any amendment; is responsible for overseeing the nominations process and the preparation and counting of any necessary ballots; and shall be responsible for maintaining the list provided by the Membership Committee of voting members of PATS each membership year.
ARTICLE IV.3: EXECUTIVE BOARD AND EXECUTIVE COMMITTEE
Section IV.3.a. Composition of Executive Board
The voting members of the Executive Board shall include the officers listed in ARTICLE IV.1. The PHHS principal or the principal’s designee and the activities director shall be non-voting ex officio members of the Executive Board, unless membership dues have been paid as provided in Sections III.1.b. and III.1.c., and are welcome at all PATS meetings. The Executive Board must approve the committee chairmen.
Section IV.3.b. Duties of Executive Board
The Executive Board shall transact necessary business between PATS meetings and shall transact such other business as may be referred to it by the voting membership. The Executive Board shall authorize payment of bills accrued by PATS within the limits of the budget approved by the membership.
Section IV.3.c. Composition of Executive Committee
The Executive Committee shall consist of the Executive Board and the chairs of the standing committees listed in Sections VI.1.d. to VI.1.k.
ARTICLE IV.4: FAILURE TO ATTEND MEETINGS
When an officer or committee chairperson fails to attend three (3) consecutive regular meetings without adequate excuse or when an officer fails to perform the prescribed duties of the office, the Executive Board may declare the office vacant, and that vacancy shall be filled in accordance with Section IV.5.d.
ARTICLE IV.5: NOMINATIONS, ELECTIONS, TERMS, VACANCIES
Section IV.5.a. Nominations and Elections
At the PATS regular meeting in March, nominations shall be taken from the floor for the offices of President, First Vice-President, Second Vice-President, Treasurer, and Secretary. The Secretary will coordinate the nominations and voting processes. Elections will take place at the annual election meeting as defined in Section V.1.b. Officers shall be elected by a simple majority vote. Members must be present to vote. Proxy and absentee voting are expressly prohibited.
Section IV.5.b. Term of Office
The term of office shall be one (1) year. An officer may serve up to three years in the same position. The officer then may serve on the executive board in any other position, or in the event there is no replacement for the officer’s current position, the officer may continue to serve on a year-by-year basis until a replacement is found. Officers take office at the regular meeting in June.
Section IV.5.c. Expiration of Term or Resignation
Each officer or committee chair, upon expiration of the term of office or in case of resignation, or a declaration of vacancy, shall turn over to the President without delay all records, books, and other materials pertaining to the chairmanship and shall return to the Treasurer, without delay, all funds belonging to PATS.
Section IV.5.d. Vacancies
If there is a vacancy in the office of President, the First Vice-President shall serve the remainder of the term as acting President. In the event of a vacancy of the Treasurer, the President or the President’s appointee shall assume the duties of the Treasurer until the Executive Board approves a new appointment. If there is a vacancy in any other office, an election will be held at the next regular membership meeting. Any vacancy of a committee chair shall be the responsibility of the Executive Board member who oversees that committee.
ARTICLE V: MEETINGS
Section V.1.a. Regular Meetings
The members of PATS shall meet regularly at meetings held the first Monday of every month, except July. The meetings are to be held at PHHS or as designated by the President. Notice of the time, date, and place of the regular meetings shall be given by the Secretary to all members not less than three (3) days prior to the meeting. Meetings shall be open to all interested persons.
Section V.1.b. Annual Election Meeting
The annual election meeting shall be held in May in conjunction with the general PATS meeting.
Section V.1.c. Special Meetings
Any member of the Executive Board, with the approval of the President, or the President by a request of at least two (2) PATS members, may call a special meeting at any time. In the event a special meeting is called, the Secretary shall provide notice of such meeting by publishing the notification to all members. The notice should include the date, place, time, and purpose of the special meeting and shall be given not less than two (2) days prior to the meeting.
Section V.1.d. Participation
The privilege of making motions, debating, and voting shall be limited to members of PATS who are present and have paid the annual membership dues.
Section V.1.e. Quorum
The attendance of four (4) voting members shall constitute a quorum for the purpose of voting on any official action of PATS.
Section V.1.f. Rules of Order
All meetings shall be conducted according to standard parliamentary procedures. The current edition of Robert’s Rules of Order Newly Revised shall be the official parliamentary rules of PATS.
ARTICLE VI: STANDING COMMITTEES
Section VI.1.a. Committee Appointments
The following committees shall be standing committees: Executive Committee, Booster Committee, Spirit Wear Committee, Finance Committee, Special Events Committee, Membership Committee, Communications Committee, Scholarship, and Nominating Committee. Additional, non-standing committees may be formed/dissolved at the discretion of the President. The Executive Board shall approve each committee chair of each standing and non-standing committee.
Section VI.1.b. Chair Duties
Committee chairs shall conduct their business in their areas of interest to best facilitate and expedite PATS’ purposes. Individual chairpersons of standing committees are to report to and be responsible to the member of the Executive Board who is responsible for that committee. Standing Committee Chairs are to solicit help from general membership and are requested to attend all Executive Committee meetings.
Section VI.1.c. Executive Committee
Executive Committee is defined in Section IV.3.c. Executive Committee meetings shall be held as needed.
Section VI.1.d. Booster Committee
The Booster Committee will seek and secure Boosters. The duties of the Booster Committee include, but are not limited to, defining the levels of sponsorship available to Boosters, maintaining a list of businesses and individuals contacted during each fiscal year, coordinating the production of Booster banners to be displayed at PHHS athletic events, acquiring Booster logos to post on the PATS website, creating and updating, as necessary, a list of Boosters to be announced at PHHS athletic events, and sending acknowledgments of Booster funds. The First Vice-President shall chair the committee. The committee should consist of at least three (3) members, and the Treasurer shall be an ex officio member.
Section VI.1.e. Spirit Wear Committee
The Spirit Wear Committee will coordinate the purchase and sale of spirit wear (t‑shirts, polo’s, jackets, hats, blankets, stadium seats, etc.) throughout the school year at athletic and special events, maintain an inventory of all spirit-wear items, and perform such other duties as may be assigned by the First Vice-President.
Section VI.1.f. Finance Committee
The Treasurer shall chair the finance committee. The Executive Board shall appoint at least three (3) individuals to oversee the financial aspects of PATS and advise the Treasurer on financial matters, as more fully set forth in Article VII herein.
Section VI.1.g. Special Events Committee
The Second Vice-President shall chair the committee. The committee should consist of at least three (3) members. The Special Events Committee shall plan, organize, and implement special events and activities to support the mission and objectives of PATS. Such special events may include, but are not limited to, PHHS student fee night, Casino Night, Legacy Walk, and Fund-a-Cause/Amazing Raise.
Section VI.1.h. Membership Committee
The Membership Committee shall promote and seek members to PATS year round, create a list of members each membership year, provide the membership list to the Secretary, coordinate team representatives, update and disseminate membership options and benefits, and perform any other duties as directed by the Executive Board. The committee should consist of at least three (3) members, and the Secretary shall be an ex officio member. The committee shall seek to obtain team representatives for each PHHS athletic team, the team rosters and parent contact information of each PHHS athletic team.
Section VI.1.i. Communications Committee
The Communications Committee shall be responsible for communications to PATS members through the PATS website, social media, email, and other means deemed necessary. The committee should consist of at least three (3) members, and the Secretary shall be an ex officio member.
Section VI.1.j. Scholarship Committee
The Scholarship Committee shall determine the minimum qualifications an applicant must meet in order apply for a PATS scholarship, prepare and disseminate the scholarship application and appropriate deadlines, review the applications, and recommend to the Executive Board the students to whom the scholarships should be awarded. The committee should consist of three (3) members, and the Treasurer shall oversee the committee.
Section VI.1.k. Nominating Committee
The nominating committee shall be responsible for preparing a slate of officers for presentation to the membership in April. The Secretary shall chair the committee.
ARTICLE VII: FINANCES
When preparing the budget and/or determining how to disperse funds, the following spending priorities, in the order presented, shall be taken into account: (1) Player Safety, (2) Player Development, (3) Infrastructure Support, and (4) Capital Funds (support major expenditures such as fitness center, turf field, stadium upgrades, etc., by PATS fundraising or fundraising in conjunction with WHAAA).
Section VII.1.a. Fiscal Year
The fiscal year for PATS shall begin on July 1 of each year and end on June 30 of the following year.
Section VII.1.b. Income
All dues, donations, and other monies received or earned by PATS shall only be used to achieve those aims and purposes as set out in Article II of these Bylaws. PATS shall have no salaried officers or directors.
Section VII.1.c. Deposits
All dues and monies of PATS shall be deposited into the PATS bank account opened at an FDIC-insured institution, as selected by the Executive Board.
Section VII.1.d. Withdrawals/Drafts
Withdrawals/drafts require a completed Expenditure Form, provided on the website or from an executive board member, to include supporting documentation of the expenditure. Documentation includes invoice, purchase order, original receipts, contract, etc. The Expenditure Form, as well as the supporting documentation shall be maintained as permanent records of the organization. The Executive Board shall establish a written list of those persons granted check-signing authority. The President and Treasurer are automatically granted check-signing authority by election to the Executive Board. The First Vice-President, Second Vice-President, and Secretary will normally NOT be on the list so as to be available for appointment by the President to participate in the audit, as set forth in Section VII.1.g. Pre-signing blank checks is prohibited.
Section VII.1.e. Funding Requests
Each coach of a PHHS athletic team should develop and prioritize a “wish list” that shall be approved by the PHHS principal in coordination with the activities director (for Title IX considerations). All funding requests must be reviewed and approved by a majority vote of the Executive Board. A completed Expenditure Form must be provided to the Executive Board for any and all support requests. The funding request should include supporting documentation for the requested support. Funding requests will be approved in good faith up to the amount of the request. Proper documentation must be provided prior to the check/draft being written and distributed.
Section VII.1.f. Budget
The Treasurer, with the help of the Finance Committee, shall present a proposed fiscal-year budget in April for approval by the Executive Board and, once approved by the Executive Board, present the proposed budget to the PATS membership in May for final approval. This budget shall be used to guide the activities of PATS during the year, including serving as approval for anticipated expenditures. Any substantial deviation from the budget must be approved in advance by the membership.
Section VII.1.g. Auditing
The President shall appoint a committee of at least two (2) or more voting members of PATS who are not involved in the routine handling of PATS’ finances, including not having signature authority on bank accounts or approval authority over disbursements. The committee shall follow the Internal Audit Guidelines set forth in Appendix B hereto.
Section VII.1.h. Obligations
The Executive Board may authorize any officer or officers to enter into contracts or agreements for the purchase of materials or services on behalf of PATS.
Section VII.1.i. Loans
No loans shall be made by PATS to its officers or members.
Section VII.1.j. Bank cards
If debit/credit cards are established in the name of PATS, the cards shall be used by the authorized users only for PATS business. No personal charging on the card by the authorized users shall be allowed.
Section VII.1.k. Cash
(A) All cash must be kept in a secure location, such as in a lock box. A cash box ledger shall be kept and monthly cash-box reports, including starting balance, expenditures, additions, and ending balance shall be provided to the Executive Board. The Executive Board shall establish a maximum amount of cash that may be kept on hand, no more than $250.
(B) A receipt shall be provided whenever cash is turned over or collected. Receipts shall be numbered and kept in a bound book, with one copy provided to the person turning in the cash, and one copy kept in the receipt book as a record. Alternatively, a receipt ledger on which the date, amount, and signature of both the giver and recipient of the funds may be used.
(C) Cash should always be counted by two (2) individuals, on the day the funds are collected, and at the site (i.e., school) where the funds are collected. A cash tally sheet showing the date and amount collected and signed by the counters should be maintained. If the Treasurer is not one of the counters, the Treasurer should recount the funds and countersign the tally sheet.
(D) Cash should be deposited immediately, or as soon as practicable, into PATS’ bank account. A copy of the deposit slip shall be immediately forwarded and kept by the Treasurer. The deposit slip should be cross-referenced against the cash tally sheet and saved for the bank reconciliation.
ARTICLE VIII: ATHLETIC POLICY
Section VIII.1.a. PATS is required to comply with and adhere to all rules and regulations promulgated by the Virginia High School League and the Virginia State Board of Education.
Section VIII.1.b. All programs sponsored and/or financially provided by PATS will comply with all rules and regulations under Title IX of the Education Amendments of 1972, 20 U.S.C. § 1681 et seq. (2012). Title IX provides that “[n]o person in the United States shall, on the basis of sex, be excluded from participation in, be denied the benefits of, or be subjected to discrimination under any education program or activity receiving Federal financial assistance,” except in certain circumstances. 20 U.S.C. § 1681(a). Title IX applies to athletics and requires that no person shall be discriminated against in interscholastic or intramural athletics offered by a recipient and that no recipient shall provide any such athletic program separately on such basis. Any recipient that operates or sponsors intramural athletics shall provide equal athletic opportunity for members of both sexes.
Section VIII.1.c. PATS will adhere to and follow all requirements of federal and state anti-discrimination laws with regard to the activities it sponsors, the fundraising activities it promotes, and/or the business it conducts with any individual, company, corporation, and/or firm.
ARTICLE IX: DISSOLUTION
In the event that PATS is dissolved and discontinued, all assets shall be distributed to one or more exempt purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code. All records will be the property of the PHHS administration and will be turned over to the principal and/or the activities director.
ARTICLE X: AMENDMENTS
These Bylaws may be amended and shall be submitted to the membership forty-five (45) days prior to being acted upon by the membership. All amendments shall require a two-thirds (2/3) majority vote of the members present.
Dr. Wanda Bibb
January 11, 2016
Internal Audit Guidelines
In accordance with Section VII.1.g. of the PATS Bylaws, a financial review of the PATS’ financial practices each year must be conducted. This review is intended to ensure that appropriate financial policies are in place and that PATS is following these policies. The following steps are intended as a guide to assist the persons appointed by the President to conduct the audit.
Step 1: Gather financial documents including:
Copies of all written financial policies
Copies of Treasurer’s reports for the year (or other period) to be reviewed
List of all bank and investment accounts, if any, including names of persons authorized to sign on each account
Copies of all bank and other financial statements for the period to be reviewed
Copies of all bank and investment account reconciliations for the period to be reviewed
Cash tally sheets
Cash receipts journal
Invoices, receipts, and other documents
Documentation of any restrictions on the use of any particular funds or donor gifts
IRS letter documents including most recent Form 990, and
IRS letter assigning an EIN (employer identification number) to the organization.
Step 2: Review financial documents and processes:
Check PATS’ EIN (employer identification number) as assigned by the IRS against the EIN used on the organization’s bank and other financial accounts. Make sure that PHHS’ EIN is not being used.
Check names of persons authorized to (a) approve transactions and (b) sign checks, against:
o persons authorized to conduct these activities in the organization’s minutes; and,
o bank records indicating who is authorized as a signatory.
Check to ensure that the same person(s) who sign checks are not the same/or only persons reviewing monthly bank statements.
Check all bank reconciliations to determine that the beginning balance of one month is the same as the ending balance of the previous month. Also note whether the balance listed on financial statements is the same as the balance listed on the Treasurer’s reports presented to the organization.
Pick one month and perform a bank reconciliation using the original records. If the auditor finds a discrepancy between his/her reconciliation and the reconciliation provided by the Treasurer or other person who performed the original reconciliation, research the discrepancy to find the error or explanation for the discrepancy.
Count all cash in petty cash accounts to ensure that the count agrees with the books.
Check to see if the organization carries fidelity bond coverage on people handling the organization’s funds; if insurance is not held, propose that the organization consider obtaining bonding coverage.
Step 3: Review income and receipts:
Determine if the deposits listed on the financial reports provided to the organization match deposits listed on bank statements.
Check to see if cash tally sheets match the amount of cash report as received from an event on financial reports, and also match the deposit indicated on bank statements.
Step 4: Review disbursements:
Test to be sure that payments made were properly authorized – by a line item in the approved budget, an approved amendment to the budget, an appropriate vote authorizing the expenditure, or written authorization from the President.
Test purchase orders to be sure that they were properly approved and match the actual disbursement or invoice.
Review records to ensure that there is an invoice, receipt, or other appropriate written documentation for each disbursement, and that the amounts match.
Step 5: Tax/information returns:
Review financial records to ensure that appropriate federal (IRS Form 990) and state income tax/information returns have been timely filed.
Step 6: Review financial control systems:
Check to evaluate whether financial duties have been appropriately separated. Although it can be difficult for small organizations to separate financial duties, certain separations are essential for appropriate financial controls. These separations protect both the organization and the individuals handling the finances.
· Individuals with signature authority should NEVER approve the transactions/disbursements for which they sign. All expenditures should be approved in an annual budget, as originally approved or amended, or by a vote of the Executive Board or membership, as appropriate. All disbursements should be documented by an invoice, receipt, or other appropriate written documentation.
· The individual(s) with signature authority may reconcile bank statements. However, at least one additional officer should review monthly bank statements, or bank statements may be included with the Treasurer’s report to the board/membership.
· Finances should be reviewed annually by an audit committee that consists of two or more individuals who do not routinely handle the organization’s finances, such as by being a signatory on the accounts.
· Cash should always be counted by at least 2 persons at/near the time received, and then recounted by the treasurer or other individual prior to deposit.
Step 7: Review reporting systems to ensure adequate information is provided for the organization and its officers to make reasonable decisions:
Are reports from the Treasurer timely and complete?
Are financial policies, including separation of financial controls, being followed?
Are all records being gathered (invoices, receipts, cash records, checks and disbursement records, bank records, Treasurer’s reports) so that they can be reviewed as needed, and only discarded in accordance with the organization’s record retention guidelines?
Step 8: Write a report:
The financial review/audit report should document, at a minimum, steps taken in the financial review, current fund(s) balance and balance sheet, and comments, if any, on any concerns or discrepancies found and the audit committee’s recommendations to correct these concerns or discrepancies.
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