IAP Financial Procedures Manual

This manual is meant to list all procedures in place at Stichting Treasury International Association of Prosecutors (hereafter “Stichting”). These procedures should be followed at all times to ensure a smooth and controllable working environment. Any changes implemented in the procedures should be updated within this manual as soon as possible, so this document always stays in correlation with the actual procedures in process. Download Protocol

1. Staff

The Stichting IAP is the financial vehicle of the International Association of Prosecutors. The Secretary-General and the General Counsel are nominated by the Executive Committee and appointed by the General Meeting. The acting Secretary-General is appointed by the Executive Committee. Other staff members are appointed or contracted by the Board of the Stichting (Secretary-General and two board members):

  • Secretary-General, chairman of the board, responsible for the proper working of the Stichting as a whole, along with the two other board members. Also oversees the day to day operation of the Stichting and manages the bank accounts;
  • Two members of the board, next to the Secretary-General, responsible for the proper working of the Stichting as a whole along with the Secretary-General;
  • Office Manager, supports the Secretary-General in the day to day operation of the IAP in The Netherlands;
  • General Counsel is running the professional programme of the IAP;
  • Executive director, supports the IAP with the membership administration and conferences;
  • Bookkeeper, currently externally hired, manages the financial administration and assists the board with financial matters;
  • Project & Community Manager, currently externally hired, manages and supports projects organized by the IAP.

2. Membership administration

Application of new members, either individual or organizational, happens by the prospective member or legal representative of the prospective member organization through the IAP website, which is under IAP control. The Stichting processes the membership payments and has been given a log in to the membership administration by IAP. The office manager has access to this log in.

2.1 New members

The office manager is informed by the IAP system if new members have applied and have been approved by IAP for individual members and by the executive director for organizational members. The office manager then drafts an invoice for the membership fee of the new member based on the information provided. The invoice is signed for approval by the Secretary-General, after which the invoice is returned to the office manager, who sends a digital copy (in .pdf format) to the bookkeeper and sends the original invoice to the member. The bookkeeper processes the digital copy in the financial administration.

The price for individual members is set at 50 EUR per year, for organizational members an individual price is agreed by IAP with the organization, based on the size of the organization. The prices for the organizational members are registered by the executive director.

2.2 Renewals

Membership fees are invoiced once per year, in advance. For the individual members renewals are based on a list of current members due for renewal according to the membership administration of the IAP website. For organizational members renewals are based on a list of renewals provided by the executive director. The office manager drafts an invoice for the membership fee of the member based on the information provided. The invoice is signed for approval by the Secretarial General, after which the invoice is returned to the office manager, who sends a digital copy (in .pdf format) to the bookkeeper and sends the original invoice to the member. The bookkeeper processes the digital copy in the financial administration.

2.3 Revenues from meetings and other income

Revenues from meetings and other projects are to be recorded based on attendance lists and agreements made with the venues by the Secretary-General, supported by the Community Manager and/or the Executive Director. Revenues should be encouraged to be received by the Stichting through the bank account of the Stichting as much as possible. The records of the revenues of an event need to be provided to the bookkeeper. The bookkeeper will match received revenues to the records of the revenues and report any discrepancies to the Secretary-General.

Cash revenues can only be accepted by the Secretary-General or with his permission. Cash payments to other staff members must be refused. A venue or other person paying by cash must be issued a numbered receipt. The received cash must be brought to the office at the earliest convenience, along with the copy of the receipt. The cash should then be counted by the Secretary-General in the presence of a staff member and stored in the office safe. The receipt is given to the office manager, who updates the cash register and scans the cash receipt. The office manager sends these digital copies to the bookkeeper along with the updated cash register on a monthly basis, who processes them in the financial administration. The office manager also updates the membership administration with the received payment.

2.4 Reminders/collection back dues

The bookkeeper provides a list of outstanding membership fees on a bi-weekly/monthly basis. The office manager drafts a first reminder for all membership fees which are outstanding longer than 30 days and a last reminder for all membership fees which are outstanding longer than 60 days and sends these to the Secretary-General, who signs them for approval. They are then given back to the office manager who sends the reminders to the members concerned. The office manager will also provide a list of outstanding membership fees longer than the term of the last reminder to the Secretary-General, who needs to decide to wait longer, contact the member directly (by himself or the Executive Director) or employ a collection agency to get the invoice paid.

3. Payment processing on outgoing invoices

3.1 Cash

Cash payments can only be accepted by the Secretary-General or with his permission. Cash payments to other staff members must be refused. A member paying by cash must be issued a numbered receipt. The received cash must be brought to the office at the earliest convenience, along with the copy of the receipt. The cash should then be counted by the Secretary-General in the presence of a staff member and stored in the office safe. The receipt is given to the office manager, who updates the cash register and scans the cash receipt. The office manager sends these digital copies to the bookkeeper along with the updated cash register on a monthly basis, who processes them in the financial administration. The office manager also updates the membership administration with the received payment.

3.2 Cheques

Received cheques are scanned by the office manager. The office manager then gives the cheques to the Secretary-General, who sends them to the ABN AMRO bank to be cashed by automatic deposit on the bank account. Cheques cannot be cashed for cash. The office manager updates the membership administration with the received payment and sends the scans of the cheques along with the invoice number the cheque is payment for, to the bookkeeper. The bookkeeper processes the cheque in the financial administration as payment for the invoice and as an amount to be received. When the payment is received on the bank account, it will be deducted from the to be received amount in the financial administration.

3.3 Direct bank transfer

All bank mutations are directly pushed into the financial administration. The office manager updates the membership administration based on the received payments according to the bank statements. Once per month the bookkeeper and the office manager check if the received payments according to the financial administration and the membership administration match. Any explainable errors are corrected; unexplainable errors are reported to the Secretary-General.

3.4 Credit Card

Payments received by credit card are automatically updated in the membership administration when the payment is done. The payments will also be processed automatically, although with a slight delay, as they’ll be processed when the bank receives the payments from the credit card company and sends the data directly into the financial administration. Once per month the bookkeeper and the office manager check if the received payments according to the financial administration and the membership administration match. Any explainable errors are corrected; unexplainable errors are reported to the Secretary-General.

4. Incoming invoices and payments

Incoming invoices are received by the office manager who attaches an authorization form to each invoice and forwards the invoice with the authorization form to the Secretary-General for his authorization. If the amount due is less than 100 Euro or its equivalent in other currency, the Secretary-General signs the authorization form and gives the invoice back to the office manager. If the amount due is more than 100 Euro or its equivalent in other currency, the Secretary-General signs his authorization and then forwards the invoice and authorization form to another board member for his authorization. The board member then sends the invoice with the approved authorization form back to the Secretary-General who gives the invoice with the authorization form to the office manager. The office manager scans the invoice along with the authorization form (invoice is scanned first) and sends the digital copy to the bookkeeper who processes the invoice in the financial administration. The office manager stores the original invoice with the authorization form in a binder and stores it. The bookkeeper weekly prepares a payment file of all invoices to be paid for that week and emails the file to the Secretary-General. The Secretary-General imports the file into the online banking environment, authorizes the payment and sends the payment order to the bank. The bank will send the executed payments into the financial administration automatically.

4.1 Entering into long term engagements

Only the Secretary-General together with at least one other board member is allowed to represent the Stichting while entering into engagements. Any contracts therefore need to bear the signatures of the Secretary-General and one other member of the board. Signed contracts will be made available to the bookkeeper for recording and wherever needed, processing in the financial administration by the Secretary-General as soon as the contracts are signed

5. Cost declarations

Staff and board members are allowed to declare costs made for the Stichting. An expense form needs to be filled out and accompanied by the invoices of the business expenses and send to the Secretary-General, who signs the expense form for approval. In case the total of the expense form is more than 100 Euro, or if the expense form is from the Secretary-General himself, he forwards the form which he approved to another board member, who also signs for approval. Afterwards the form is send to the office manager, who scans the form along with the attached invoices. The scanned copy is then sent by the office manager to the bookkeeper who processes the form in the financial administration. The office manager stores the original form with the authorization form in a binder and stores it. The bookkeeper weekly prepares a payment file of all forms to be paid for that week and Emails the file to the Secretary-General. The Secretary-General imports the file into the online banking environment, authorizes the payment and sends the payment order to the bank. The bank will send the executed payments into the financial administration automatically.

5.1 Responsibility of the Authorized Approver

The Board has the primary responsibility for ensuring compliance with this policy. The Secretary-General and at least one other member of the board must verify that expenses (and related Expense Forms) meet the following criteria:

  • The expense was incurred while conducting Stichting business;
  • The information contained on the Expense Form and in accompanying documentation is accurate and in accordance with this policy.
  • The expense meets applicable guidelines.
  • The expenditure is charged to the proper general ledger account(s).

5.2 Responsibility of Staff members

Staff members traveling on business or incurring entertainment or nontravel business expenses on behalf of the Stichting are responsible for complying with the policy and procedures as described herein. Individuals should exercise the same if not greater prudence and care in incurring expenses for the Stichting as they would for their own personal expenses.

5.3 Costs that can be declared

5.3.1 Transportation Expenses

5.3.1.a Air Travel

  • Travelers are expected to book the lowest-priced coach class airfare available which fits the parameters of scheduling and time limitations. For flights of a long duration an upgrade to “Economy plus/Economy comfort” or equivalently will be reimbursed. Permission on beforehand of the Secretary-General is required.
  • Business class and first class travel will not be reimbursed unless a letter is provided explaining the medical reasons or extenuating circumstances that require such service and only after written approval is given by the Secretary-General and at least one other member of the Board.
  • Tickets purchased with personal frequent flyer miles will not be reimbursed.

5.3.1.b Lost or Excess Baggage

The airlines are responsible for compensating the owners of lost baggage. The Stichting will not reimburse travellers for personal items lost while traveling on business.

Staff members will be reimbursed for excess baggage charges when it is reasonable and necessary. Some examples are:

  • when traveling with heavy or bulky materials or equipment necessary for business.
  • when traveling for more than fourteen days.

Regular baggage charges are reimbursable with proper documentation.

5.3.1.c Cancellations and Change Fees

When a trip is cancelled after the ticket has been issued, the traveller should inquire about using the same ticket for future travel. Incurring cancellation and change fees for airline travel is a cost of doing business. However, travellers must seek approval from the

Secretary-General before initiating the change and explain the reason why the change was necessary on their expense forms.

5.3.1.d Unused/Voided Airline Tickets - Paper/Electronic (E-Tickets)

  • Unused paper airline tickets or flight coupons may have a cash value and therefore must not be discarded or destroyed.
  • To expedite refunds, unused or partially-used paper airline tickets must be returned immediately to the travel agency that issued the ticket.
  • To refund E-Tickets the travel agency that issued the ticket needs be notified and requested for a refund.
  • Unused tickets must not be sent to the airline unless they were issued directly from the airline. Contact the airline for their return procedures and requirements.
  • Travelers must not include unused tickets with their Expense forms.
  • For a change fee, some non-refundable tickets can be used for future travel.

5.3.1.e Lost or Stolen Airline Tickets

Upon discovery of a lost or stolen ticket, the traveller should immediately report the loss to the issuing travel agency, which will file a lost ticket application. The standard time for a lost or stolen ticket to be refunded is 90 days.

5.3.1.f Rail Travel

Rail travel may be used whenever the traveller finds it convenient.

All rail travel should be at the lowest available fare that offers reserved seating. For train travel of a longer duration (i.e. from The Hague to another country) an upgrade to first class or equivalent will be reimbursed. Permission on beforehand of the Secretary-General is required.

5.3.1.g Taxis

Routine taxi rides taken on Stichting business in the The Hague area that are €25 or less may be reimbursed.

5.3.1.h Ground Transportation To and From Terminals

The most economical mode of transportation should be used to and from air, bus, and rail terminals. Public transportation and shuttle services should be considered. Staff members traveling to the same location should share ground transportation whenever possible.

5.3.1.i Rental Car Policy/Guidelines

Travelers may rent a car to/at their destination when:

  • Driving is more convenient than airline or rail travel.
  • Driving is necessary to transport large or bulky material.
  • Use of car is necessary to conduct Stichting business.
  • It is less expensive than other transportation modes such as taxis, airport limousines, and airport shuttles.

5.3.1.j Rental Car Costs

  • Reimbursable costs include the daily rental fee, mileage fee, gasoline charges, tolls, and authorized insurance charges.
  • Non-reimbursable costs include, but are not limited to, car repairs, tickets, fines, and traffic violations.

5.3.1.k Authorized Rental Car Drivers

All individuals who intend to drive the rented vehicle must be listed with the rental agency for insurance purposes. Staff members, as well as spouses, friends, and other non-employees listed as drivers are covered only under insurance provided by the rental company or under the drivers’ personal automobile insurance.

5.3.1.l Personal Car Usage Guidelines

Staff members may use their personal car for business purposes. It is the responsibility of the owners of vehicles being used for business to carry adequate insurance coverage for their protection and for the protection of any passengers. Travelers will be reimbursed for business usage of personal cars at the tax free rate of € 0,19 per kilometre. This rate covers use of the vehicle and gasoline. Non-reimbursable items are: car repairs, rental car costs during repair of personal car, tickets fines or traffic violations.

5.3.2 Lodging/Meal and Other Expenses

5.3.2.a Hotel Reservations

  • Travelers should stay in a standard room using the best available rate whenever possible.
  • An upgrade at the expense of the Stichting must be explained on the Expense form.
  • Personal expenses incurred while traveling will not be reimbursed.

5.3.2.b Personal Meal Expenses While on Business

Personal meals are meal expenses of travellers who are on a business trip. Travelers will be reimbursed for personal meal expenses on a per diem basis using the per diem rates set by the Dutch tax authorities.

5.3.2.c Business Meal Expenses

Business meals are defined as meals taken with colleagues, or associates during which specific business discussions take place. Employees will be reimbursed for business meal expenses based on reasonable actual costs as determined by the approver. A list of attendees must be attached to the expense report or documented on the receipt. Tips included on meal receipts will be reimbursed. As a general rule, employees should not tip more than 20% of the bill.

5.3.2.d Alcoholic Beverages

The Stichting will not reimburse the cost of alcoholic beverages, unless consumed during a business meal.

5.3.3 Other Expenses

5.3.3.a Telephone/Internet Usage

Travelers will be reimbursed for business phone calls and internet services:

  • That are reasonable and necessary for conducting business,
  • When the hotel bill with the itemized calls is attached to the Expense form, or
  • When an original phone bill is attached to the expense form.

5.3.3.b Memberships

Memberships in professional societies, organizations, or institutions that are a requirement of the employee’s job and approved by the board are reimbursable. Individual dues for membership in any club organized for outside business, pleasure, recreation, or any other purpose are not reimbursable.

5.3.3.c Personal/Vacation Travel -Combining Personal with Business Travel

Personal/vacation travel may be combined with business travel provided there is no additional cost to the Stichting and with appropriate board approval. Travelers should submit reimbursements with proper documentation clearly showing the business and personal portion the airline ticket, and hotel bill. In the case of airline tickets, the employee should be able to show that the personal portion of the trip did not result in an increased airfare, or be prepared to pay the difference.

5.3.3.d Documentation requirements

In order to comply with Dutch tax rules, employees must substantiate the date, place, and business purpose of the meal. An original receipt must be submitted with the Expense form for any business meal or entertainment expense. Receipt "stubs" are not an accepted form of documentation. Attendees should always be listed on the expense form.

5.3.3.e Dutch Tax Per Diem Regulations

The Dutch tax authorities regulations and reporting requirements governing per diems vary as follows:

  • Employees: If the per diem requested exceeds the Dutch per diem rate for the given location and duration of the trip, the excess amount is considered reportable income and is added to the employee's wages.
  • Independent Contractors, Consultants, Non-Employees, etc., cannot receive a per diem.

5.4 Advancements and payments

  • Advances and reimbursements must be made only for travel, entertainment or non-travel business expenses that directly benefit the Stichting.
  • Employees must provide an expense form (with appropriate documentation) substantiating the amount, time, use, and business purpose of the expenses within a reasonable period of time.
  • Any amount paid to the employee that is more than the business-related expenses adequately accounted for must be returned within a reasonable period of time.

5.5 Timeliness of Reporting

The following procedures are intended to provide for the timely and accurate reporting of travel, entertainment and non-travel business expenses:

Employee claims for reimbursement of approved travel, entertainment and non-travel business expenses, and the return of any advances in excess of substantiated expenses, must be received by the Secretary-General preferably within fifteen (15) but no later than thirty (30) days after completion of a trip or the date on which an entertainment or non-travel business expense was incurred.

5.6 Corporate Card Billing and Payment

When submitting a corporate card bill for payment all original receipts must be attached to the expense form.

5.7 Receipts

For daily meal expenses at the per diem rate for breakfast, lunch and dinner no receipts are required and the employee will be reimbursed at that rate for all meals not provided at the event.

  1. Original folios are required for all lodging expenditures regardless of the amount;
  2. Original receipts are required for all expenditures.

5.8 Electronic Receipts

Supporting documentation for on line booking or purchases must be a receipt and not a confirmation or reservation (click the “receipt” button when printing). The e-ticket must include the following:

  • passenger or customer name;
  • issue date;
  • ticket number* of other proof of purchase;
  • total payment;
  • itinerary or routing; for events: name and date of conference;
  • payment type.

*A ticket number on the receipt indicates that a ticket has been purchased.

5.9 Signatures and Approvals

The reimbursee must sign the expense report requesting reimbursement which is their testament to incurring expenses while in the conduct of Stichting business.

Approver should be the Secretary-General and at least one other board member.

5.10 Reimbursement Payments

Reimbursements are currently processed as incoming invoices; payments will be made by direct bank transfer to the reimbursee’s bank account only.

5.11 Cash Advances

Cash advances will be issued to employees only. Cash advances should be used for incidental, out-of pocket travel expenses, tips, taxis, and meals. The amount of cash requested should be the minimum necessary to cover anticipated out-of-pocket expenses.

Cash advances cannot be issued for expenses that can be prepaid, prearranged, invoiced, or charged on the Corporate Card.

5.12 Cash Advance Settlement

Cash Advances must be settled preferably within fifteen (15) days of return from a trip, not to exceed thirty (30) days from the trip end date. Cash advances not settled within the allowable time limit will be deducted as net income paid to the individual. Once a cash advance is deducted as net wage it cannot be reversed and the individual will not be permitted to request cash advances in the future.

6. Petty cash

Cash advances will be issued to employees only. Cash advances should be used for incidental, out-of pocket travel expenses, tips, taxis, and meals. The amount of cash requested should be the minimum necessary to cover anticipated out-of-pocket expenses.

Cash advances cannot be issued for expenses that can be prepaid, prearranged, invoiced, or charged on the Corporate Card.

Cash payments should be avoided as much as possible. All cash payments are subject to the following:

The cash receipt is signed by the recipient and the person approving the petty cash withdrawal. Any withdrawals under € 100 are to be authorized by the Secretary-General. Withdrawals over € 100 need to be authorized by the Secretary-General and at least one other board member.

Cash payments can only be accepted by the Secretary-General or with permission of the Secretary General. Cash payments must be refused by other employees. A member paying by cash must be issued a numbered receipt. The received cash must be brought to the office at the earliest convenience, along with the copy of the receipt. The cash should then be counted by the Secretary-General in the presence of a staff member and stored in the office safe. The receipt is given to the office manager, who updates the cash register and keeps the copy of the receipt in the petty cash box in the office safe. The office manager also updates the membership administration with the received payment.

The receipts are kept in the petty cash box in the safe until reconciled. On a monthly basis, or, if this happens sooner, if the cash amount in the petty cash box exceeds 250 Euro, the office manager updates the cash register spreadsheet with the expenditures and cash withdrawals and scans all receipts. The scans, along with the updated spreadsheet are send to the bookkeeper for processing in the financial administration. Amounts over 250 Euro are counted by the office manager and the Secretary-General, updated by the office manager in the cash register spreadsheet as bank deposit and then deposited at the ABN AMRO Bank at the earliest convenience by the Secretary-General.

The amount in the petty cash box should at all times match the amount registered in the cash register. At every update of the cash register the cash in the petty cash box is counted by the office manager and the Secretary-General. Omissions are registered and explained in the cash register.

Cash amounts in the safe are currently insured for a period of 1 day after being deposited in the safe. Therefore, if the petty cash goes over the set amount of € 250 the amount over € 250 needs to be deposited by the Secretary-General on the bank account of the Stichting no later than 24 hours after the cash was stored in the safe.

7. Financial administration

The financial administration is maintained through the program Exact Online by the bookkeeper. The program is set up in such a way the bank transactions are send digitally straight from the bank into the program on a daily basis. The bookkeeper checks the bank transactions every week to see if the program processes them correctly and corrects any errors.

The bookkeeper processes the digitally received incoming and outgoing invoices/expense forms in the financial administration on a weekly basis and prepares a payment file for invoices due that week and sends the file to the Secretary-General for approval and payment through the Stichting’s bank account.

The Secretary-General, as well as the Financial Oversight Committee (FOC) are granted a log in into the financial administration program. The log in can be used worldwide, through a working internet connection. The log in will be set to read only, meaning the Secretary-General and the FOC can look into the complete administration, including all digital copies of invoices, but cannot alter anything in the administration.

Yearly, before the new year starts, a budget for the coming year will be drafted by the Secretary-General, with the assistance of the bookkeeper, which will be approved by the Board. The bookkeeper will report periodically to the Board the realization of turnover and costs during the year compared to the budget.

7.1 Salary administration

The Secretary-General, together with at least one other member of the Board is responsible for hiring staff, setting wages and increases thereof. None of the Board members receives wages for their work at the Stichting as determined in the Articles. Salary payments are send by the Secretary-General to external firms (a Dutch firm for the office manager and a Danish firm of the General Counsel and Executive Director) who process the salary administration. The output of the salary administration needed for the financial administration is given by the Secretary-General each month to the bookkeeper.