Policy Statement 1-12

Policy Statement # 1-Reimbursement of Expenses for Executive Board Members

MGFOA may pay or contribute towards travel and reasonable, non-reimbursed costs for pre-approved travel for the President, Vice President, Treasurer, or any Board Members when acting in an official capacity representing MGFOA, excluding the Annual GFOA National Conference.

For the State Representative to the GFOA, or others acting in this capacity, MGFOA will reimburse mileage and overnight accommodations (if necessary) for travel to present GFOA awards to member communities.  Reasonable overnight accommodations cost will be reimbursed for travel greater than 90 miles each way from the presenter’s home or due to extenuating circumstances.  Also, the annual GFOA conference registration will be reimbursed at the member rate.

Other reimbursements for travel shall be pre-approved on a case by case basis by the Board.

Policy Statement # 2-Reimbursement of Speaker Expenses

In an effort to reduce the cost of registration and to encourage participation of the membership by providing quality speakers for the purpose of enhancing the knowledge of the membership, the Board of Directors hereby adopts the following policy regarding the reimbursement of expenses if not reimbursed by local unit or company to the speaker(s):

1. There shall be no reimbursement of expenses or speaker fee for any speaker who is a member of the MGFOA, without prior approval of the Board. Prior approval can be given through annual budge approvals, i.e. Back to Basics Speaker Honorariums.
2. For those speakers who are not covered by 1 above, the MGFOA will reimburse expenses as follows:

A. Mileage at the approved allowable IRS rate.
B. If that speaker must travel a distance in excess of 150 miles, each way, the MGFOA will provide for:

1. One night's lodging.
2. Meals not included as part of the program.
3. Subject to the determination and approval of the Board of Directors round trip coach air fare and related ground transportation may be paid for out-of-state speakers making presentations at the Fall Institute where it is deemed to be more economical or necessary due to time constraints of the desired speaker.
4. Speaker fee as approved by Board of Directors.
5.  Exceptions can be pre-approved by the Board of Directors.

Policy Statement # 3-Access to Membership Information

The MGFOA Board of Directors may, upon request by a member, authorize electronic communication to be sent to the membership (or a portion thereof).  Such request for authorization shall include the communication as well as the intended recipients.

Policy Statement # 4-Committee Voting Rights

Every member of any Committee, whether an active or associate member, shall have the right to vote on any issue before said Committee. Any matters voted on are advisory in nature since the Board of Directors remains the governing body of the MGFOA and as such is responsible for the policies and procedures of this organization.

Policy Statement # 5-Memorial and Acknowledgement Gifts

At the president's discretion, upon a death or illness of a member or a part of their immediate family, some type of acknowledgement may be sent. The cost of this acknowledgement shall not exceed $100.00. The Board of Directors shall review all other types of acknowledgement.

Policy Statement # 6-Committee Expenses

Each MGFOA Standing Committee may provide a lunch, at a reasonable cost, on those occasions when the meeting is adjacent to the lunch hour. Refreshments can be provided when appropriate. Only committee members and those persons invited to participate are eligible for lunch or refreshments. A committee, may at its discretion choose to substitute an annual event of similar cost in lieu of payment for lunch at each committee meeting if the committee can fund the annual event from its allocated budget.

Policy Statement # 7-MGFOA Speaker Guidelines

The Michigan Government Finance Officers Association (MGFOA) is a professional organization comprised of local government finance officials and associate members who provide products and services to local governments. Professional development is a fundamental aspect of the MGFOA and a key element of the organization's professional development activities in its ability to provide interesting, qualified speakers for its various training programs, Fall Institute and Spring Seminar.

The MGFOA often relies on representatives of firms who provide products and services to local governments to speak on related topics. In order to avoid an unfair competitive advantage to a particular firm, the MGFOA has an established policy that requires all speakers to avoid references to their company's products or services or to promote their products in their presentations.

The MGFOA values the contributions of all speakers and appreciates their cooperation to assure that presentations are not promotional.

There may be exceptions for speakers from non-profit affiliate organizations.  These exceptions should be brought to the Board for approval prior to the marketing of their services at an MGFOA speaking engagement. 

Policy Statement # 8-Billings and Refunds for Sponsored Events.

Any individual who submits a registration form and does not submit the appropriate payment will be billed even if they do not attend the event. Failure to pay the bill may be viewed as a violation of the ethics code and result in further action.

Any non-member who pays the member fee when registering for a program will be assessed the non-member premium by invoice, unless they submit a membership application and the appropriate dues within 10 business days of the date of the program.

In the event, a non-member attends a program as the alternate or substitute for a registered member the non-member premium will be invoiced, unless the non-member submits a membership application and the appropriate dues within 10 days of the date of the program.

It is the policy of the Michigan Government Finance Officers Association that no refunds shall be granted after the cancellation date noted on the event registration form.

If a registrant is unable to attend due to illness of an immediate family member or themselves, a voucher (good for two years) for attendance at a future seminar will be issued provided the registrant notifies the Michigan Government Finance Officers Association offices prior to the beginning of the scheduled event. In the event of death, surgery or emergency; (auto accident, medical, etc.) involving an immediate family member or the registrant, a refund will be issued to the registrant provided notification is received by the Michigan Government Finance Officers Association within 10 business days of the program.

Policy Statement #9-Level of Unrestricted Net Assets

A minimum level of unrestricted net assets shall be established by the Board to protect against unanticipated revenue shortfalls or unbudgeted expenses and to provide for cash flow reserves during the fiscal year due to the timing differences between the receipt of revenues and disbursement of expenses.  The minimum unrestricted net assets at the end of each fiscal year should be sufficient to cover six months of future budgeted operating expenditures.  Unrestricted net assets should not exceed one year of future budgeted operating expenses.

Should the unrestricted net assets balance either fall below the minimum or exceed the maximum established by this policy, future budgets should include either an operating surplus or deficit sufficient to reestablish the unrestricted net assets balance within these guidelines within three fiscal years. 

Policy Statement #10-Adoption of Legislative Recommendations

The Legislative Committee, through its chairperson, may provide a formal, written recommendation that the Board of Directors adopt a position regarding State legislation and/or policy.  Such formal recommendations shall be considered and may be adopted by the Board.  The MGFOA may adopt a position on State legislation and/or policy, and may urge its members to adopt, promote and advance the MGFOA's position through their own advocacy, and/or their organization's administrative and elected leadership.  Any such position or actions on the part of the MGFOA shall not be inconsistent with the MGFOA's legal limitations regarding lobbying. Such activity shall be conducted so as not to be in violation of the MGFOA Articles of Incorporation or Bylaws.

Policy Statement #11-Scholarship Policy

MGFOA may offer two scholarships of $500 each for members to attend the Fall Institute.  At each budget adoption, the Treasurer is directed to include these scholarships in the annual budget.  Initial funding for this scholarship was a $5,000 donation from Plante & Moran in October of 2013.

Scholarship applications will be posted to the website for the members only in May of each year by the Executive Director.  The applications are due back to the Executive Director by July 1st.  Applications will be reviewed by the Board ad hoc committee as appointed by the President with recommendations due back to the Board by the July meeting.

Scholarship awards of up to $500 are provided to help defray the cost of travel and registration.  Recipients are required to cover all travel expenses up front.  After the Fall Institute, recipients will submit a reimbursement request documenting transportation and hotel expenses.  The total amount of reimbursement is limited to the scholarship award less the cost of registration to the Fall Institute.

In considering the scholarship award, preference will be given to applicants who:

  1. Have not previously received a scholarship from the MGFOA;
  2. Have not attended the Fall Institute in the past three years;
  3. Are financially unable to attend due to budget reductions, or other financial factors;
  4. Are likely to continue their participation in MGFOA after the scholarship has been awarded.

It is not necessary for an applicant to meet all four criteria.  The ad hoc committee will award scholarships to individuals that best meet these criteria.  The Board reserves the right to recruit applicants, without promise of an award, who may satisfy these criteria.

The scholarship application is included in this policy as Attachment A.

Policy Statement #12-Presentation of GFOA Awards

The MGFOA recognizes the level of dedication and skill required to receive a GFOA Certificate of Achievement for Excellence in Financial Reporting for a Comprehensive Annual Financial Report, a Distinguished Budget Presentation Award and a Popular Annual Financial Report Award (collectively “awards”).  To recognize the achievement of receiving one or multiple of these awards, at the request of an MGFOA member organization, the GFOA representative (or his/her designee) will make all reasonable efforts to be available to make a presentation of an award to the requesting organization’s Board or Council.  The GFOA representative (or his/her designee) will be reimbursed for related expenses as clarified in Policy Statement #1.  As the MGFOA does not receive funding from the GFOA, presentations of GFOA awards shall be made only to member organizations.

Adopted 5-15-98

Revised 1-13-2015