BARONY OF THE FLAMING GRYPHON
EXPENDITURE PROCEDURES

PREAMBLE

The Exchequer's Handbook specifies the expenditure policies for the Society for Creative Anachronism, Inc. The society is termed a tax-exempt, not-for-profit corporation since we are listed as an educational organization. As a not-for- profit organization, the SCA and its local chapters are allowed to make a profit, but members of the Society are not allowed to profit in a tangible (monetary, capital, etc.) manner. There are three financial priorities which have been established by the Board of Directors to ensure that the Society maintains its tax-exempt status:

• The first financial priority of any group within the SCA, Inc., from canton to corporate level, is the publication of any subscribed newsletter.
• The second financial priority of expenditures for any group is program service and fund-raising to cover expenses to outside vendors (rent for the hall, costs for food, etc.).
• The third financial priority of expenditures is the expense of educational activities, membership drives and officers' administrative expenses.

Proper record keeping is necessary to ensure that the entire Society keeps its tax-exempt status.

I. EVENTS / DEMOS

Persons proposing events or demos must present an estimated budget to the seneschal and the Chancellor of the Exchequer before the event or demo may be scheduled, as per the EVENT/DEMO PROCEDURES. The budget amount will be approved according to the rules for standard one-time expenditures listed below. Which rule is applied depends upon the budgeted amount. As long as the actual expenditures for the scheduled event/demo do not vary from the budget amount by more than the higher of 20% or $20, the funds are assumed to have been authorized. If the variance will be greater, a larger budget must then be approved in the same way.

II. CONTINUING EXPENSES

Regularly occurring expenses (e.g. newsletter costs) must initially be approved according to the rules below for standard one-time expenditures. Which rule is applied is determined by the maximum cost of one occurrence (e.g. one issue of the newsletter). Approval must be made with full knowledge by all participants of the continuing nature of the expense and the frequency of occurrences, otherwise it constitutes approval for one occurrence only. The nature of payment and/or reimbursement for approved continuing expenses is to be worked out between the Chancellor of the Exchequer and the person most directly involved with the expense. If any occurrence of the expense amounts to more than the approved maximum (e.g. a special "War issue" of the newsletter), the amount of that occurrence must be approved seperately, and does not constitute a blanket increase in the continuing maximum.

III. STANDARD ONE-TIME EXPENDITURES

Standard one-time expenditures (e.g. a new Society Armorial for the Herald's office, or a piece of Baronial ceremonial equipment), and special-case expenditures as described above, may be made by any designated Barony member provided that the money is known to be available in the exchequer and that the amount, reason and means of the purchase have been properly approved. The definition of "proper approval" depends on the amount of the expenditure as detailed below. Officers referred to are Baronial officers.

1. $20.00 OR LESS
   The expenditure may be approved by the Seneschal and the Baron or Baroness.
2. $20.01 - $50.00
   The expenditure may be approved by a majority of SCA members present at a regularly scheduled Baronial business meeting. If the Seneschal, the Chancellor of the Exchequer, or both the Baron and Baroness are absent from the meeting, the approval is not final until they have been consulted about the expenditure.
3. OVER $50.00
   As above, but the vote must have been previously announced in The Gryhon's Tale or at meetings of all the marches.

Any expenditure which does not meet the above approval criteria exactly is not an official Baronial expenditure and will not be paid with Baronial funds. The Baron at his pleasure or the Seneschal for reasons of his office may veto any expenditure or part of an expenditure before it is authorized and made. The Chancellor of the Exchequer may veto any expenditure before or after it is made if proper reporting procedures (see below) are not followed, if the Barony does not have sufficient funds to pay the expense, or if the expenditure is not consistent with SCA or mundane law.

IV. REPORTING PROCEDURES

If any of the following procedures are not followed, the Chancellor of the Exchequer may veto the expenditure and hold the designated Barony member liable for any funds already disbursed to him.

1. All receipts must be kept and turned in.
2. A report of the exact amount spent and any relevant paperwork (including, for an event, a detailed final budget) must be given to the Chancellor of the Exchequer within 30 days of the date the expenditure is completed.
3. A summary report must be given at the next regularly scheduled Baronial business meeting.