NCMEA Board Policies – North Carolina Music Educators Association

NCMEA BOARD POLICIES AND PROCEDURES

Updated August 2023

SELECTION OF PERFORMING GROUPS FOR NCMEA ANNUAL CONFERENCE
1. Selection of performing groups for Conference General Sessions will be at the recommendation of the President and as needed for financial support, approved by the NCMEA Board.
2. Selection of performing groups for Conference Section Sessions will be at the recommendation of the respective Section Chair.
GUIDELINES FOR SELECTION OF HONORARY LIFE MEMBERS
1. Automatic Life Memberships shall be granted to all retiring Presidents of NCMEA.
2. Recommendations shall be made to the Section Chair prior to the Spring Board Meeting. Nominees will be selected from those teaching 25 years or more, active or retired, and will be persons who have served at the local, district and state levels. Each nomination will include appropriate supporting materials from the recommended individual.
3. Recommendations for life members shall be made by the Secton Chair to the Board at the Spring Board Meeting.
4. A committee appointed by the President will review all nominations, then present a recommendation to be approved by the NCMEA Board at the Summer Board Meeting.
5. The Executive Director will notify the new Honorary Life Members and invite them to attend that year’s Conference as the guest of the Association. Conference registration for the new Honorary Life Member will be waived for the year in which the award is presented.
6. Each Honorary Life Member will not be required to pay state dues in the future. NAfME membership dues should be reduced by the cost of North Carolina state membership. If after retirement, the Life Member does not continue NAfME membership, the Executive Director must be contacted to contiinue a yearly subscription to The North Carolina Music Educator.
PERMANENT RECORDS OF NCMEA
1. As per the agreement entered into by the President of NCMEA and Dr. Lawrence Hart and Dr. James Thompson of UNCG in September, 1977, the permanent records of NCMEA will be housed in Jackson Library on the campus of UNCG.
2. The Historian shall be responsible for assisting with the housing of the permanent records and will serve as a liaison person with the library personnel.
3. All officers and members of the NCMEA Board of Directors are encouraged to submit materials valuable to documenting NCMEA’s organization history to the Historian each year. Such documents do not include operations files such as Board Minutes, Executive Committee Minutes, Section Board Minutes, NCMEA Financial Reports, Conference Programs, photos, issues of The North Carolina Music Educator and other appropriate publications.
PAST PRESIDENT RECOGNITION
In recognition of the services rendered to NCMEA, a plaque will be presented at the Conference in one’s final year of service of the President of NCMEA.
WEBPAGE/WEBMASTER
NCMEA shall provide a webpage, to be maintained by a Webmaster who may or may not be an employee of the organization. Members are encouraged to read the webpage often and Board Members should make every effort to provide the Web Master with up-to-date information.
PARTICIPATION OF STUDENTS IN NCMEA-SPONSORED EVENTS
Students must be enrolled in a regularly scheduled class at a private, charter, or public school and sponsored by a NCMEA member who is the teacher of record. Student eligibility shall be determined by each Section’s governing documents.
NCMEA CONFLICT OF INTEREST POLICY
The members of the Board of Directors and the Executive Director of NCMEA shall avoid conflicts of interest and any conduct which may suggest the appearance of impropriety. If a potential conflict of interest arises, the Board Member or Executive Director must disclose the potential conflict to the Board of Directors. Further, the Board Member shall be excluded from any discussion or vote on the matter creating the conflict.
WHISTLEBLOWER POLICY
1. It is the responsibility of all NCMEA Board Members and employees to comply with the NCMEA Policies and Procedures and to report violations or suspected violations in accordance with this Whistleblower Policy.
2. No NCMEA member or employee who in good faith reports a violation of the NCMEA Policies and Procedures shall suffer harassment, retaliation or adverse employment consequence. An employee who retaliates against someone who has reported a violation in good faith is subject to discipline up to and including termination of employment. This Whistleblower Policy is intended to encourage and enable employees and others to raise serious concerns within the Organization prior to seeking resolution outside the Organization.
3. The Finance Committee of the Board of Directors shall address all reported concerns or complaints regarding corporate accounting practices, internal controls or auditing. The Finance Committee Chair shall immediately notify the Finance Committee of any such complaint and work with the Committee until the matter is resolved.
4. Anyone filing a complaint concerning a violation or suspected violation of the NCMEA Policies and Procedures must be acting in good faith and have reasonable grounds for believing the information disclosed indicates a violation of the NCMEA Policies and Procedures. Any allegations that prove to be unsubstantiated and which prove to have been made maliciously or knowingly to be false will be viewed as a serious disciplinary offense.
5. Violations or suspected violations may be submitted on a confidential basis by the complainant or may be submitted anonymously. Reports of violations or suspected violations will be kept in confidence to the extent possible, consistent with the need to conduct an adequate investigation.
DOCUMENT RETENTION POLICY
The NCMEA Document Retention Policy will eliminate accidental or innocent destruction of documents. In addition, administrative personnel must know and be compliant with the length of time records should be retained.

The following table provides the minimum requirements.

Type of Document	Minimum Requirement
Accounts payable ledgers and schedules	7 years
Audit reports	Permanently
Bank Reconciliations	2 years
Bank statements	3 years
Checks (for important payments and purchases)	Permanently
Contracts, mortgages, notes and leases (expired)	7 years
Contracts (still in effect)	Permanently
Correspondence (general)	2 years
Correspondence (legal and important matters)	Permanently
Correspondence (with customers and vendors)	2 years
Deeds, mortgages, and bills of sale	Permanently
Depreciation Schedules	Permanently
Duplicate deposit slips	2 years
Employment applications	3 years
Expense Analyses/expense distribution schedules	7 years
Year End Financial Statements	Permanently
Insurance Policies (expired)	3 years
Insurance records, current accident reports, claims, policies, etc.	Permanently
Internal audit reports	3 years
Inventories of products, materials, and supplies	7 years
Invoices (to customers, from vendors)	7 years
Minute books, bylaws and charter	Permanently
NCMEA Conference Program Books *	Permanently
North Carolina Music Educators Journal *	Permanently
Patents and related Papers	Permanently
Payroll records and summaries	7 years
Personnel files (terminated employees)	7 years
Retirement and pension records	Permanently
Tax returns and worksheets	Permanently
Timesheets	7 years
Trademark registrations and copyrights	Permanently
Withholding tax statements	7 years

NCMEA FINANCIAL POLICIES AND PROCEDURES
1. AUTHORIZED SIGNATORIES FOR NCMEA FINANCIAL ACCOUNTS
  1. The NCMEA President, Past President, President-Elect and Executive Director shall serve as authorized signatories for NCMEA headquarters financial institutions.
  2. All NCMEA non-headquarters financial accounts shall have two authorized signatories. The names of both signatories must be submitted to the Executive Director.
2. ACCOUNTING METHOD
  1. NCMEA shall maintain its books and records on a modified cash basis. The primary deviation from the cash basis will be the recordation and subsequent depreciation of fixed assets with a value of $500 or greater at time of acquisition.
  2. Proper fund accounting will be utilized when required by specific donors/grantors or by designation of the NCMEA Board.
3. CASH MANAGEMENT POLICY
  1. Operating balances shall be maintained at a minimum of one (1) month and a maximum of three (3) months average expenditures (excluding those related to the annual conference). During the period of receipts and disbursements for the annual conference, exceptions to this policy will be necessary. Checking account balances shall be at the lowest level facilitating day-to-day transaction handling and minimizing bank charges. Any excess funds shall be maintained in an interest-bearing investment account.
  2. All non-investment funds shall be maintained in accounts and certificates of deposit at FDIC/FSLIC/NCUA insured institutions. Funds at one institution shall not exceed the maximum fully insured by the FDIC.
  3. The Executive Director shall be responsible for managing the operating balances in compliance with the policy.
4. CASH RECEIPTS
  1. All cash receipts (including cash, checks, and credit card payments) shall be promptly recorded in the books of NCMEA and deposited to a NCMEA depository account.
  2. Checks will be restrictively endorsed at the time of receipt.
5. CASH DISBURSEMENTS
  1. All cash disbursements will be approved by the Executive Director with the exception of payments to the Executive Director or payments and reimbursements made for the Executive Director’s benefit. All disbursements will be from the primary disbursement accoun.
  2. No checks will be made payable to cash.
6. PAYROLL PROCESSING
  The Finance Committee Chair will communicate any adjustments in compensation for the Executive Director directly with the payroll processor
7. ACQUISITION OF FIXED ASSETS
  1. Acquisition of any fixed asset with a cost more than $500 requires prior approval by the Finance Committee.
  2. All fixed assets with a value of $500 or more will be recorded on the financial books of NCMEA and depreciated over their remaining useful lives.
  3. Depreciation expense will be recorded annually in June on all fixed assets on the books as of the June 30 Financial Statements.
8. INSURANCE
  NCMEA will maintain adequate insurance coverage at all times. This includes, but is not limited to, worker’s compensation insurance, replacement value insurance on its property, appropriate general liability insurance, and officer’s and director’s liability insurance.
9. MAINTENANCE OF W-9 FORMS
  Current W-9 forms will be maintained on all persons for whom NCMEA will potentially file a 1099.
10. GOVERNMENT REPORTING
  The Executive Director shall be responsible for seeing that all required reporting to government agencies is completed accurately and in a timely manner. This would include, but not be limited to, required reports to federal and state taxing authorities, various employee/contractor reporting requirements, and solicitation licensing, if appropriate.
11. RECONCILIATION OF DEPOSITORY ACCOUNTS
  Reconciliation of all depository accounts will be done promptly each month by the Executive Director or the financial accounting firm.
12. NCMEA INVESTMENT POLICY
  Any funds/resources more than those required under the NCMEA Cash Management Policy shall be designated investment funds and invested as follows:
  1. Short Term Investments – Less than 5 years
    Funds that would potentially be needed within a five (5) year horizon are to be placed in investment accounts at FDIC/FSLIC/NCUA insured institutions obtaining the maximum yield for the period of the investments.
  2. Long Term Investments – More than 5 years
    1. Funds that would not have a potential use within a five (5) year horizon should be invested through a local financial advisor. The performance of the investments shall be reviewed no less than annually by the Finance Committee, taking into consideration performance against industry benchmarks and trends in the securities market.Funds that would not have a potential use within a five (5) year horizon should be invested through a local financial advisor. The performance of the investments shall be reviewed no less than annually by the Finance Committee, taking into consideration performance against industry benchmarks and trends in the securities market.
    2. The Finance Committee shall be responsible for determining the amounts for each term category above. The Finance Committee shall be responsible for selecting a chair and two or four members of the Investment Committee.
    3. The Investment Committee shall be responsible for making investment recommendations to the Finance Committee for their approval.
    4. The Executive Director shall be responsible for the timely execution of the decisions made by the Finance Committee.
13. PROCEDURE FOR SUBMITTING BUDGET REQUESTS
  1. All section, committee, and commission chairs are required to submit conference budget requests for the next fiscal year prior to the Spring Board meeting. The Executive Director will supply the proper form and set a deadline for submission. These requests are forwarded to the Finance Committee for action and recommendation at the Spring Board meeting. The approved amounts will then become line items on the approved budget for the next fiscal year (July -June 30).
  2. Any student event held under the umbrella of the parent organization of the North Carolina Music Educators Association is required to provide a preliminary budget. Prior to the event, the coordinator of the student event is required to submit the budget for approval by the governing body of the event section/district and submit to the Executive Director of NCMEA.
14. REIMBURSEMENT TO BOARD MEETING ATTENDANCE
  1. No reimbursement for travel or hotel expense will be paid for attendance at the Conference Board meeting.
  2. Board members will be reimbursed for the following expenses incurred to attend all Board meetings, except the Conference Board meeting.
    1. If attendance is required to attend the Friday evening meeting(s) or if attending on Saturday but travel requires 2.5 hours or more (one way), NCMEA will reimburse up to ½ of the contracted nightly rate in the site hotel. Receipts are required.If attendance is required to attend the Friday evening meeting(s) or if attending on Saturday but travel requires 2.5 hours or more (one way), NCMEA will reimburse up to ½ of the contracted nightly rate in the site hotel. Receipts are required.
    2. Auto travel will be reimbursed at the rate approved by the NCMEA Board.
    3. Reimbursement forms must be submitted to the Executive Director.
15. PAYMENT OF NCMEA MEMBERS
  No honoraria, travel or hotel expense will be paid to NCMEA members serving as Conference presenters. No travel expenses will be reimbursed to ensembles performing at the Conference directed by NCMEA members.
16. GUIDELINES FOR OFFICER EXPENSE
  1. President, President-Elect, Immediate Past-President, Executive Director, and Editor
    1. In-state travel for service in official capacity
      Travel: $.55 per mile plus related expense
      Lodging: not to exceed $130 nightly
      Meals: not to exceed state rates for individual meals
      (https://www.osbm.nc.gov/budget/budget-manual#Sect52)
    2. Out-of-state travel on official business (e.g., NAfME Conference and Planning Sessions)
      Travel: Coach airfare or $.55 per mile plus related expenses
      Lodging: not to exceed $130 nightly (except for NAfME and Division
      Conference); not to exceed single rate in meeting hotel (for NAfME and Division Conference)
      Meals: not to exceed out-of-state rates for individual meals
  2. Collegiate President
    1. In-state travel for services in official capacity at the rate approved by the NCMEA Board
    2. Travel to NAfME Conferences – actual expenses based on same schedule as NCMEA President
  3. Receipts are required for all expenses except mileage.
17. GUIDELINES FOR REIMBURSEMENT OF STUDENT EVENT EXPENSES
  1. Reimbursement Rates
    Travel: $.55 per mile plus related expenses
    Lodging: not to exceed $130 nightly
    Meals: not to exceed state rates for individual meals
  2. Meal rates are based on current North Carolina state rates as specified by the Office of State Budgets and Management
    (https://www.osbm.nc.gov/budget/budget-manual#Sect52).
  3. Every effort should be made to adhere to the guidelines for rates listed in this section. Where these rates are not feasible, those planning student events should adhere to the budget shared with NCMEA Board of Directors.
  4. Receipts are required for all expenses except mileage.
18. DISTRICT PRESIDENT EXPENSES
  1. Funds are to be used to enhance communication with music teachers in the districts. Funds are to be used for postage, printing of newsletters, and phone calls for district business, but cannot be used for honoraria, refreshments for meetings, etc. District Presidents are encouraged to use the most economical and effective means for communicating with membership.
  2. Requests for reimbursement for expenses should be submitted to the Executive Director on official NCMEA Reimbursement Forms. Receipts for requested amounts must be included. The Executive Director will make reimbursement after verifying the expenditures and their associated proper accounting procedures.
19. ALCOHOL POLICY
  NCMEA does not pay/reimburse for alcoholic beverages at NCMEA events.