CURRENT FORM 28
How to read a FORM 28 (monthly cash report)
GENERAL ACCOUNTS
RECEIPTS
101 - Contributions 101A - Annual member contributions 101B - Contributions from pending new members
102 - Interest Income - Monthly interest income from banking statement
103 – Other Income 103A - Income residual after payment to caterer, facility rental and setup costs 103B – Income residual after ticket and birthday drawings 103C – Other income (specify for accounting purposes)
DISBURSEMENTS
201 – Printing Charges and Supplies 201A - Printing charges for the monthly bulletin 201B - Printing and supply charges (handouts, rosters, checks, name tags, etc.) 201C – Secretarial charges
202 - Postage Costs and Supplies 202A - Mailing costs for monthly bulletin 202B - Postage cost and supplies for Branch required mailings
203 - Officer’s Expense - Branch Officer’s travel, food, lodging and meeting costs
204 - Guest Expense - Branch luncheon costs for program speakers/guests
205 - State Board Pro Rata Assessment - Quarterly SIR’s Branch Assessment
206 - Miscellaneous Branch Expenses 206A - Luncheon Change Fund 206B - Membership Refunds 206C - Non-Budgeted Branch Expenses (software, hardware, special needs)
207 – Other BEC approved expenses 207A – Annual Website charge 207B - Answering Service charge
CUSTODIAL ACCOUNTS
RECEIPTS
301 - Monthly Luncheon Receipts- Income from tickets sold for monthly lunch
302 - Christmas Dinner/Picnic Receipts - Income from sale of tickets
303 – Travel Income - BEC approved travel activities
304 - Bowling Income - BEC approved bowling activities
305 – Golfing Income - BEC approved golfing activities
306 - Rooster Income – BEC approved rooster items 306A - Rooster Items 306B – Shirt/Hat Program 306C - Mug Sales 307 – Other Income – (specify for accounting purposes)
308 - Corkage Charge Receipts
DISBURSEMENTS
401 - Monthly Luncheon Expenses - Payments for caterer, facility rental and setup costs 401A – Catering Services 401B – Facility and Setup Charges
402 - Special Expenses - BEC approved Special Activities Christmas Dinner Picnic 402A - Table Settings 402T – Dinnerware, Utensils, Settings 402B - Raffle Prizes 402C - Tickets and Invitations 402V – Tickets, Printing, PR 402D - Entertainment Costs 402W – Food, Beverage 402E - Catering/Facility costs 402X – Facility, Equipment 402F - Member Refunds 402Z – Member Refunds
403 - Travel Expenses - BEC approved Travel activities
404 - Bowling Expenses - BEC approved Bowling activities
405 - Golfing Expenses - BEC approved Golf activities
406 - Rooster Expenses - BEC approved rooster items 406A - Rooster Items 406B – Shirt/Hat Program 406C - Mug Purchases
407 - Corkage Charge Receipts
407 – Other BEC Approved Expenses 407A - Annual Website charges 407B - Monthly Answering Service charges