Amended February 1992
Amended February 1998
Amended August 2001
Amended August 2004
Amended September 2007
Amended August 2008
Amended March 2009
Amended September 2009
Amended December 2009
Amended September 2011
Amended September 2012
Effective September 1989 and continuing until amended by a two-thirds vote of the National Executive Board in session (but not by teleconference); this Fiscal Policy shall be in effect. The guiding principle of this policy is to maintain the fiscal integrity of the National Association of Postmasters of the United States. The purpose of this policy is to provide guidance to those having responsibility for authorizing and accounting for NAPUS expenditures and to provide for the routine review of such expenditures and procedures.
1. An annual Audit Committee shall be established, consisting of three (3) members. The members of the Audit Committee shall be three (3) National Vice Presidents, maintaining a one day audit, selected on a rotating basis starting with Area 1. The committee shall serve from January 1st to December 31st. The President shall provide the members of the Executive Board with the names of the committee members prior to the National Executive Board meeting at the Leadership Conference.
2. The Audit Committee shall meet each year prior to the first meeting of Executive Board and at other times as directed by the National Executive Board. The committee shall audit all expenditures of the
NAPUS National Office. This audit shall consist of an examination of all expenditures and supporting documentation of the NAPUS National Office.
The report of the committee shall be presented to the National Executive Board at its first meeting following the audit. The report shall detail any irregularities and/or questionable expenditures by NAPUS account number, the nature of the expense, to whom paid, the date of the expense and the amount. The audit shall be of the prior year’s expenses for the annual report and for such periods as may be directed by the National Executive Board.
3. To assist the organization in maintaining financial integrity, adequate documentation shall be provided for all expenses incurred. Specifically, all expenses shall be supported by invoices for the services provided. All travel expenses shall be submitted in accordance with the NAPUS Travel Handbook and on a NAPUS travel voucher completed to indicate the nature, date, and amount of the expense with the supporting documentation required by the voucher. Expenses for mileage, meals, and other expenses shall be at the rate prescribed by the National Executive Board.
Travel vouchers shall be submitted to the NAPUS National Secretary-Treasurer for review and payment authorization. Vouchers submitted by members of NAPUS committees shall first be submitted to the chairs of the respective committees who shall initial the vouchers to indicate concurrence with the expenses claimed and then forwards the vouchers to the National Secretary-Treasurer.
4. In compliance with Article 10, Section 3, of the NAPUS Constitution, the National Secretary-treasurer shall provide a quarterly report, by budget category, to the members of the National Executive Board. In addition, a copy of the NAPUS budget for the current year and the prior year’s financial report shall be published in the April issue of the Postmasters Gazette, or in an issue as soon thereafter as practicable.
5. An annual Budget Committee shall be appointed by the President at the meeting of the National Executive Board held at the Leadership Conference. The committee shall consist of five (5) members, the National Secretary treasurer, who will serve as committee chairman, two (2) National Vice Presidents and two (2) Active NAPUS members. The annual budget for the organization for the calendar year January 1st through December 31st shall be prepared and submitted to the National Executive Board within seven (7) days of its completion or no later than fifteen (15) days prior to the annual national convention. The budget shall be established and approved by the National Executive Board at its meeting immediately prior to the annual national convention.
6. The expenses allowed under the approved budget shall not be exceeded without consent of the National Executive Board. If it appears, from a review of the quarterly budget reports, that a budgeted category (i.e. national convention expenses #820, or Gazette expenses #830) is in danger of exceeding the annual budgeted amount, the National Secretary-Treasurer shall so advise the members of the National Executive Board, in writing, and may request additional funding or other appropriate action. Individual expenditures in excess of $5,000 that are not part of the approved budget shall require approval of the National Executive Board.
7. The ten smallest state chapters will be reimbursed a maximum of $1500 per chapter of verified expenses for officers to attend the Leadership Conference.
8. NAPUS credit cards, charge accounts, and/or NAPUS funds shall not be used for personal purposes. The NAPUS National Office will maintain separate credit cards for the President, Secretary-Treasurer, Executive Director, and Director of Government Relations.
9. National Vice Presidents may be assigned, with approved expenses paid, to the annual conventions of the Chapters and the multi-state officers’ conferences they have been elected to serve. They also may be assigned, with the approval of the National President, to attend Chapter conventions when official NAPUS representation is required and the National President or the National Secretary- Treasurer is unable to attend.
The following persons may be assigned to Chapter conventions, regional meetings, and local meetings, as appropriate for their position and the needs of the Chapter, the NAPUS National Office, and the USPS, with the approval of the National President, subject to budgetary guidelines:
• National Vice Presidents
• Executive Director
• Director of Government Relations
• National Editor
Spousal travel for the National President shall be an allowable expense while traveling on official NAPUS business. Effective January 1, 2013, spousal travel for the National Secretary-Treasurer shall not be an allowable expense.
10. The National Office shall prepare a handbook of instructions concerning the policies of reimbursement of expenses of national officers and other persons on NAPUS travel orders. A copy of the handbook shall be provided to each person issued travel orders.
11. The provisions of this Fiscal Policy shall apply to all elected and appointed officials of NAPUS or any persons reimbursed for expenses incurred. Any person suspected of violating any provision of this Fiscal Policy shall be reported by a member of the Executive Board to the Ethics Committee for investigation. Any person found guilty of violating any provision of this Fiscal Policy by the Ethics Committee shall, by a two-thirds vote of the National Executive Board, be required to make financial restitution and may be prohibited from serving in any elected, staff, or appointed office or position in NAPUS and may be prohibited from traveling at NAPUS expense for a period of not less than two years.
The Ethics Committee shall be selected by the procedures set forth in The “Official Family” Policy, number 5.
12. The entire Executive Board will be involved in the discussion of salary increases, merit payments or bonuses for the National President, National Secretary-Treasurer, Executive Director, Editor and Director of Government Relations. The Executive Board will enter into Executive Session on the second day at the National Convention Board Meeting to discuss and/or confirm salary increases, merit payments or bonuses.
13. The National Executive Director shall prepare a report to be given to all members of the National Executive Board listing all National Staff employees (not including elected or contractual employees) with their current salaries and benefit packages at the meeting of the National Executive Board held at the Leadership Conference each year. This report should include any recommendations to change salaries, benefits, or staffing levels.
The National Executive Director shall have the authority to award merit payments to National Staff employees (not including elected or contractual employees). The total of the merit payments cannot exceed the budgeted line item for National Staff merits without prior approval of the National Executive Board.
14. The National Executive Board shall provide the National President with a vehicle, while domiciled in the Washington, DC area. The vehicle shall be leased by NAPUS for a period not to exceed three (3) years. The choice of vehicle shall be left up to the National President with the stipulation that the annual fee for the lease does not exceed the budgeted amount. At the end of the lease agreement the vehicle shall be returned to the lessor. Any deviance from this section must be approved by a two thirds majority vote of the National Executive Board.
15. The National Executive Board shall reimburse the National President for travel expenses to their home twice each year during their term of office. (Effective January 1, 2013)
16. Annual leave and sick leave are considered to be part of the National President’s pay package. There will be no provisions for the buyback of any type of leave.