Group Leaders Handbook 2024
On behalf of the entire membership, we extend our gratitude to all new and existing group leaders and organisers at Hertford & District u3a.
This handbook serves as an operational guide for Group Leaders / Organisers. It is not intended to be a definitive guide but rather a reflection of good practice.
However, the guidelines under Financial Procedures must be strictly adhered to.
Hertford & District U3A is a registered charity. The Charity Commissioners direct the trustees, who are the elected members of the Executive Committee, to ensure that all collected funds are properly accounted for.
If you have any questions about the handbook content, please contact the Groups Co-ordinator or, for financial questions, the Groups Treasurer.
This document is divided into five sections:
SECTION 2 – GENERAL INFORMATION
SECTION 3 – FINANCIAL MATTERS
SECTION 4 – SETTING UP A GROUP
SECTION 3 – FINANCIAL MATTERS
Overview
As previously stated, the u3a must comply with all HMRC and Charity Commission rules. See the Hertford & District u3a Financial Policy document for full details.
All groups and activities will be self-financing. Group leaders/organisers should not suffer financial loss relating to the running of their group. As all u3a members offer their services free to the movement, no u3a member may benefit from any discount (e.g. a free place) offered by the organisation providing the event.
This document does not cover day trips and holidays as the policy only impacts a small number of groups. Please contact the Groups Treasurer to discuss the financial aspects of these situations.
Group organisers should book room hire and forward an invoice for payment to the Groups Treasurer.
All group transactions need to be recorded in the group's accounts; exceptions are small transactions which take place directly between a member and a supplier.
Examples could be:
- Contributions to refreshments in a member’s home
- Payments to a pub/restaurant when at a group/social gathering
The gross income and expenditure of each group should be reported to the Groups Treasurer as and when agreed for inclusion in the u3a’s groups accounts.
Where a group organiser collects cash or cheques from members, this must be paid into the Hertford & District u3a's groups bank account. The transfer of any funds taken in cash and paid into their personal account should be transferred into the u3a's bank account within one day of them banking the cash into their personal account. A covering email should be sent to the Groups Treasurer explaining the transaction.
The bank handling of cheques is a significant cost to the u3a and hence the use of cheques needs to be minimised.
Hertford & District u3a allows individual groups to hold petty cash. However, there is a maximum permitted, currently £100. Gratuities are not handled within u3a accounting, except as incorporated in the price for a trip.
Using cash collected from members to meet expenses related to the activity they are attending is acceptable but should be an exception. These transactions must be recorded by the Group Organiser in their group's account and available for inspection as necessary.
Expenses incurred on a walking group’s reconnaissance (i.e. the member to lead the walk walking a route in advance of the actual walk) can be reclaimed from the group.
Where a group organiser collects cash from members then this may be paid into their personal account for onward online transfer to the u3a’s bank account or a cheque if there is no alternative. Whenever this happens, a covering email should be sent to the Groups Treasurer explaining the transaction. Where payment is made to non-members they must be registered as a business with HMRC, see below.
Tutors
Be aware that paying a tutor involves risks. In addition to the serious dilution of the u3a ethos, there are legal and financial risks which must be mitigated by taking the steps laid out in the u3a’s financial policy.
Any groups that use an outside tutor must ensure that the tutor is paying their taxes by supplying their UTR number to the Groups Treasurer and must demonstrate that they hold public liability insurance. A list of tutors and their UTR numbers and insurance will be kept by the Groups Treasurer and monitored. If there are any serious problems the u3a will be liable for the tutor's unpaid taxation.
Speakers
Most speakers will charge a fee. The Groups Treasurer will arrange how payment is made.
If the speaker is a member of a u3a then the protocol is that they don’t charge a fee. However, it is normal to pay any legitimate expenses. The Treasurer will arrange the method of payment.
Don’t forget that you will need to collect money from group members to cover expenses and fees.
All u3a member speakers are automatically covered by u3a Public Liability Insurance.
Receipts
To manage the handover of cash and cheques to be paid into the Hertford & District u3a bank account, the executive committee has decided that:
Where and when tickets are issued for events, they must state ‘no refunds, unless a replacement is available’. In extenuating circumstances, group organisers may pay sums due by issuing their own cheque or paying online through their own bank account provided they email the Groups Treasurer to this effect in advance.
It is strongly recommended that group organisers produce regular statements showing income and expenditure to pass to the Groups Treasurer upon request.
Group organisers will need to bank cheques at a branch of HSBC or at a post office. using the envelopes provided. Once the group leader / organiser hands the envelope over the counter they will get a receipt for the envelope, but not for the itemised cheques within. These should be listed in the paying-in book and group account.
Groups may need to pay significant sums of money 'on the door'. This should be done by bank card. Consult the Groups Treasurer in advance.
All groups must be financially self-supporting and each group’s finances are ring fenced within the group’s account. However, the funds of these groups belong to the u3a.
Group events must be charged at cost, and include any out-of-pocket expenses.
Group organisers must not operate bank accounts in the name of their group nor should they hold group funds in their personal bank accounts.
Related Documentation
The Financial policy is available on the Hertford & District website. All group financial queries should be directed to the Groups Treasurer.
Risk assessment templates for different situations are available on our u3a website under ‘Documents’