Chapter Accounting Policies and Procedures

The SCORE Chapter Accounting Policies and Procedures Manual (CAPP) is an essential tool for effective chapter governance. As a federal grant recipient, SCORE must demonstrate a high commitment toward creating an environment that promotes responsible conduct by embracing standards of excellence, trustworthiness and lawfulness (Federal Uniform Guidance).  Chapters must:

• identify the financial roles of its leaders and committees for management, oversight and processing activities;
• establish internal controls to safeguard a chapter’s assets;
• properly report financial transactions to SCORE Headquarters for recording financials accurately;
• follow the accounting policies and procedures provided in this Chapter Accounting Policies and Procedures Manual (CAPP) as well as SCORE's Policies and Procedures section of the Support Center; and,
• comply with guidelines and restrictions provided by grantors, donors, the SBA grant contract, and with federal grant

All chapter volunteers and staff are expected to comply with the policies and procedures in this manual.  Chapters may also elect to establish written procedures over and above those in this document as needed for internal control for their chapter with approval from the District Director.

These policies shall be reviewed and revised as needed by SCORE Headquarters in conjunction with Chapter Treasurers. 

Thank you to the Treasurer Advisory Group formed to update this document in 2020, together they invested over 400 hours reviewing SCORE policies and best practices for chapters.  We appreciate your extraordinary dedication to SCORE.

(Underlined terms have embedded definitions and links to applicable sections.  To see the definition or link, hover the mouse pointer over the term.)

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