Frequently Asked Questions

Can the WI pay a deposit to a coach company before members have paid?

No. A WI should not use its own funds to pay deposits or subsidise an event because sufficient payments have not yet been received.

Where a deposit is required, it should be collected from members who have committed to attend before the WI makes any payment. Members should understand that by booking a place they are making a commitment to pay the full cost, even if they later cancel, unless their place can be filled by another member.

Why can't I add additional lines to the Receipts page in the WI Account Book spreadsheet?

The standard NFWI spreadsheet is protected to prevent accidental changes to formulas.

If you need to add additional rows, use the unprotected version of the spreadsheet, which is available here.  Alternatively you don't have to record every single receipt on a separate line on your accounts spreadsheet. You can record multiple payments on one line on your spreadsheet, for example:

The individual payments can then be recorded on a  separate spreadsheet for reconcilation.

Where can I find information about paying Berkshire Federation subscriptions?

The Berkshire Federation Subscription Pack contains details of subscription amounts, payment deadlines and payment methods. It can be downloaded here.

We don't have a bank card and the organisation won't accept a cheque. Can a committee member pay personally and claim the money back?

Yes, provided the correct procedures are followed.

Before any payment is made, all members attending the event should have paid the WI. These receipts should be recorded in the Account Book under Receipts – Activities and Events.

The committee member must provide evidence that they have personally made the payment. This could be:

• a receipt
• a bank or credit card statement (with personal information redacted)
• confirmation from the supplier that payment has been received

The reimbursement should be recorded in the Account Book under Payments – Activities and Events, not under Committee Expenses.

If the committee member is an authorised bank signatory, they must not authorise or countersign the payment reimbursing themselves.

Do I need to update the Membership Communication System (MCS) when I receive subscription payments?

Yes.

Once a member has paid their subscription, update their membership record in the Membership Communication System (MCS) by ticking the appropriate "Paid" box in the Membership Details section for the current membership year.

How long should we keep our financial records?

It is recommended that you keep Annual Financial Statements permanently as part of your WI's historical records.

All other financial records should be retained for at least six complete years, plus the current financial year (a total of seven years). This includes records such as invoices, receipts, bank statements, paying-in books and Gift Aid documentation.

Can the WI give money to a member who is ill or experiencing hardship?

The answer is generally no, because WI funds are charitable funds and must be used to further the WI's charitable objects, not for gifts or financial assistance to individual members (except where specifically permitted by NFWI guidance).

Can we use WI funds to buy......?

When deciding whether WI funds can be used for a particular purchase, a useful rule of thumb is to ask:

"Does this expenditure further the charitable purposes of the WI and benefit the WI as a whole, or does it primarily benefit an individual?"

If the expenditure primarily benefits an individual, the committee should consider carefully whether it is appropriate under the WI Constitution and NFWI guidance before approving it.

Keeping this simple principle in mind will help Treasurers and committees make consistent and well-informed decisions about the use of WI funds.

Can we buy gifts for a retiring Committe Member?

Trustees  (Committee members) are not allowed, under Charity Commission rules to receive payment for carrying out their trustee duties. However regarding  stepping  down trustees the Charity Commission's CC11 guidance  is helpful. It specifically gives an example of a  small payment or honorarium:

"to a retiring trustee to thank them for their service to charity", The guidance says the trustees  should consider whether the payment is in the charity's best interests and ensure it is properly  authorised. Hence a gift of up to £25, including a card, for a retiring trustee would be reasonable, particularly as there are likely to be only a few a year. The Committee should approve each gift  and record the decision in the minutes, with the recipient taking no part in the decision.

It may also be worth agreeing a simple policy along the following lines:

'Retiring Presidents, Secretaries, Treasurers and Committee members may be given a modest leaving gift and card, up to a maximum value of £25, in recognition of their voluntary service. The gift must be approved by the Committee and recorded in the minutes.'